{"id":19498,"date":"2022-08-15T17:03:34","date_gmt":"2022-08-15T08:03:34","guid":{"rendered":"https:\/\/inpyeonglaw.com\/?p=19498"},"modified":"2022-08-25T10:33:21","modified_gmt":"2022-08-25T01:33:21","slug":"%ec%a7%91%ed%95%a9%ed%88%ac%ec%9e%90%ec%9e%ac%ec%82%b0%ea%b3%bc-%ec%9d%b4%ed%95%b4%ea%b4%80%ea%b3%84%ec%9d%b8%ea%b1%b0%eb%9e%98-%ea%b4%80%eb%a0%a8-%ec%9c%a0%ec%9d%98%ec%82%ac%ed%95%ad","status":"publish","type":"post","link":"https:\/\/inpyeonglaw.com\/archives\/19498\/","title":{"rendered":"\uc9d1\ud569\ud22c\uc790\uc7ac\uc0b0\uacfc \uc774\ud574\uad00\uacc4\uc778\uac70\ub798 \uad00\ub828 \uc720\uc758\uc0ac\ud56d"},"content":{"rendered":"
\uc9d1\ud569\ud22c\uc790\uc5c5\uc790, \uc989 \uc790\uc0b0\uc6b4\uc6a9\uc0ac\ub294 \uc9d1\ud569\ud22c\uc790\uc7ac\uc0b0, \uc989 \ud380\ub4dc\uc758 \uc7ac\uc0b0\uc744 \uc6b4\uc6a9\ud560 \ub54c \uc774\ud574\uad00\uacc4\uc778\uacfc \uac70\ub798\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4(\uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c84\uc870 \uc81c1\ud56d \ubcf8\ubb38).<\/span><\/p>\n\uc5ec\uae30\uc5d0\uc11c \uc774\ud574\uad00\uacc4\uc778\uc774\ub780 1) \uc9d1\ud569\ud22c\uc790\uc5c5\uc790\uc758 \uc784\uc9c1\uc6d0<\/u><\/strong>\uacfc \uadf8 \ubc30\uc6b0\uc790, 2) \uc9d1\ud569\ud22c\uc790\uc5c5\uc790\uc758 \ub300\uc8fc\uc8fc<\/u><\/strong>\uc640 \uadf8 \ubc30\uc6b0\uc790, 3) \uc9d1\ud569\ud22c\uc790\uc5c5\uc790\uc758 \uacc4\uc5f4\ud68c\uc0ac<\/u><\/strong>, \uacc4\uc5f4\ud68c\uc0ac\uc758 \uc784\uc9c1\uc6d0\uacfc \uadf8 \ubc30\uc6b0\uc790, 4) \uad00\uacc4 \ud22c\uc790\ub9e4\ub9e4\uc5c5\uc790\u00b7\ud22c\uc790\uc911\uac1c\uc5c5\uc790, 5) \uc77c\uc815\ud55c \uc2e0\ud0c1\uc5c5\uc790, 6) \uc9d1\ud569\ud22c\uc790\uc5c5\uc790\uac00 \ubc95\uc778\uc774\uc0ac\uc778 \ud22c\uc790\ud68c\uc0ac\uc758 \uac10\ub3c5\uc774\uc0ac\ub97c \ub9d0\ud569\ub2c8\ub2e4(\uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc2dc\ud589\ub839 \uc81c84\uc870).<\/span><\/p>\n\uc608\uc678\uc801\uc73c\ub85c \ud5c8\uc6a9\ub418\ub294 \uac70\ub798\ud589\uc704\ub294 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uc640 \uc774\ud574\uac00 \uc0c1\ucda9\ub420 \uc6b0\ub824\uac00 \uc5c6\ub294 \uac70\ub798<\/u><\/strong>\ub85c\uc11c, \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c84\uc870 \uc81c1\ud56d\uc5d0 3\uac00\uc9c0, \ub3d9\ubc95 \uc2dc\ud589\ub839 \uc81c85\uc870\uc5d0 7\uac00\uc9c0\uac00 \uc5f4\uac70\ub3fc \uc788\uc2b5\ub2c8\ub2e4. \ub300\ubd80\ubd84 \uc544\uc8fc \uad6c\uccb4\uc801\uc778 \uacbd\uc6b0\ub97c \uc815\ud558\uace0 \uc788\uc5b4\uc11c \uc5b4\ub5a4 \uac70\ub798\uac00 \uc608\uc678\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\ub97c \uc5b4\ub835\uc9c0 \uc54a\uac8c \ud574\uc11d\ud560 \uc218 \uc788\uc9c0\ub9cc, \ubc95 \uc81c84\uc870 \uc81c1\ud56d \uc81c3\ud638\uc5d0 \uaddc\uc815\ub41c, \u2018<\/u><\/strong>\uc77c\ubc18\uc801\uc778 \uac70\ub798\uc870\uac74\uc5d0 \ube44\ucd94\uc5b4 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uc5d0 \uc720\ub9ac\ud55c \uac70\ub798\u2019<\/u><\/strong>\ub77c\ub294 \uc608\uc678 \uaddc\uc815\uc740 \ud574\uc11d\uc758 \uc5ec\uc9c0\ub97c \ub0a8\uae30\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n\uae08\uc735\ub2f9\uad6d\uc740 \uc774\uc5d0 \uad00\ud558\uc5ec \uc758\ubbf8 \uc788\ub294 \ube44\uc870\uce58\uc758\uacac\ub4e4\uc744 \ub0a8\uae30\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/strong><\/p>\n\n\n\n\u2018\uc77c\ubc18\uc801\uc778 \uac70\ub798\uc870\uac74\uc5d0 \ube44\ucd94\uc5b4 \ud22c\uc790\uc77c\uc784\uc7ac\uc0b0 \ubc0f \uc2e0\ud0c1\uc7ac\uc0b0\uc5d0 \uc720\ub9ac\ud55c \uac70\ub798\u2019\ub780 \uad6c\uccb4\uc801\uc774\uace0 \uac1c\ubcc4\uc801\uc778 \uc0ac\uc548\uc5d0 \ub530\ub77c \ud310\ub2e8\ub418\uc5b4\uc57c \ud560 \uac83\uc774\uc9c0\ub9cc, \ud22c\uc790\uc77c\uc784\uc7ac\uc0b0 \ubc0f \uc2e0\ud0c1\uc7ac\uc0b0 \uac01\uac01\uc5d0 \ubd88\ub9ac\ud558\uc9c0 \uc54a\uc740 \uacf5\uc815\ud55c \uac70\ub798\ub97c \ud3ec\ud568\ud558\ub294 \ud3ec\uad04\uc801 \uac1c\ub150<\/u><\/strong>\uc73c\ub85c \uc81c3\uc790\uc758 \uc785\uc7a5\uc5d0\uc11c\ub3c4 \uacf5\uc815\ud55c \uac00\uaca9\uc73c\ub85c \uac70\ub798\uac00 \uc774\ub8e8\uc5b4\uc84c\ub2e4\uace0 \ud3c9\uac00\ub418\ub294 \uacbd\uc6b0<\/strong>\ub77c\uba74 \uc774\ud574\uad00\uacc4\uc778\uacfc\uc758 \uac70\ub798\ub3c4 \ud5c8\uc6a9\ub41c\ub2e4\ub294 \uc758\ubbf8\ub85c \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uae08\uc735\uc704\uc6d0\ud68c \ube44\uc870\uce58\uc758\uacac\uc11c \ud68c\uc2e0, 2014\ub144 \uc774\uc804, 130052).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\ud574\ub2f9 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uc5d0\uc11c \ud658\uc704\ud5d8\uc744 \ud5e4\uc9c0\ud558\uae30 \uc704\ud55c FX Swap \uac70\ub798\uc758 \ud544\uc694\uc131, \uac70\ub798 \uc0c1\ub300\ubc29 \uc120\uc815 \uc808\ucc28\uc758 \ud569\ub9ac\uc131 \ubc0f \uacf5\uc815\uc131, \uac70\ub798\uc870\uac74\uc758 \uc801\uc815\uc131<\/u> \ub4f1\uc774 \uc778\uc815\ub418\uace0, \uc774\ub97c \uc758\uc2ec\ud560 \ub9cc\ud55c \ud2b9\ubcc4\ud55c \uc0ac\uc815\uc774 \uc5c6\uc73c\uba70, \uc774\ub97c \ub4b7\ubc1b\uce68\ud560 \ub9cc\ud55c \uac1d\uad00\uc801\uc778 \uc790\ub8cc<\/u>\uac00 \uc788\ub294 \uacbd\uc6b0\ub85c\uc11c, \uc9d1\ud569\ud22c\uc790\uc5c5\uc790\uc640 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uac04 \uc774\ud574\uc0c1\ucda9\uc758 \uc6b0\ub824<\/u>\uac00 \uc5c6\ub294 \uac70\ub798\ub85c \ud3c9\uac00\ub420 \uc218 \uc788\ub2e4\uba74 \u2018\uc77c\ubc18\uc801\uc778 \uac70\ub798\uc870\uac74\uc5d0 \ube44\ucd94\uc5b4 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uc5d0 \uc720\ub9ac\ud55c \uac70\ub798\u2019\uc5d0 \ud574\ub2f9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uae08\uc735\uc704\uc6d0\ud68c \ube44\uc870\uce58\uc758\uacac\uc11c \ud68c\uc2e0 2018. 5. 2.\uc790, 170086).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c84\uc870 \uc81c1\ud56d \ub2e8\uc11c \uc81c3\ud638 \uc18c\uc815\uc758 \u201c\uc77c\ubc18\uc801\uc778 \uac70\ub798\uc870\uac74\uc5d0 \ube44\ucd94\uc5b4 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uc5d0 \uc720\ub9ac\ud55c \uac70\ub798\u201d\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \uc5ec\ubd80\ub294 \uc6d0\uce59\uc801\uc73c\ub85c\ub294 \uac70\ub798\ub418\ub294 \uc0c1\ud488\u00b7\uc6a9\uc5ed\uc758 \uc131\uaca9, \ub0b4\uc6a9, \uac70\ub798\ubc29\uc2dd, \uac70\ub798\uc218\ub7c9, \uac70\ub798\ud69f\uc218, \uac70\ub798\uc2dc\uae30, \uac70\ub798\uae08\uc561, \uc9c0\uae09\uc870\uac74 \ub4f1 \uac70\ub798\uc640 \uad00\ub828\ud55c \uc81c\ubc18 \uc870\uac74\uc744 \uc885\ud569\uc801\uc73c\ub85c \uace0\ub824\ud558\uc5ec \ud310\ub2e8\ud560 \uc0ac\ud56d<\/u><\/strong>\uc73c\ub85c\uc11c, \uae08\ub9ac\uc2a4\uc651(IRS) \uac70\ub798\uc5d0 \uc788\uc5b4\uc11c\ub294 \uacbd\uc7c1\uc785\ucc30 \uc774\uc678\uc5d0 \uc77c\ubc18\uc801\u00b7\ud1b5\uc0c1\uc801 \uac70\ub798\ubc29\uc2dd\uc774\ub098 \uc2dc\uc7a5\uc774 \uc874\uc7ac\ud558\ub294\uc9c0 \uc5ec\ubd80<\/u>, \uae30\uc874\uc5d0\ub3c4 \uacbd\uc7c1\uc785\ucc30\ubc29\uc2dd\uc744 \uc801\uc6a9\ud55c \uc608\uac00 \uc788\ub2e4\uba74 \uae30\uc874\uc758 \ud1b5\uc0c1\uc801\uc778 \uacbd\uc7c1\uc785\ucc30 \ubc29\uc2dd\u00b7\uc870\uac74\uc5d0 \ube44\ud574 \ud2b9\uc774\uc0ac\ud56d\uc774 \uc874\uc7ac\ud558\ub294\uc9c0 \uc5ec\ubd80<\/u>, \uc720\ud6a8\ud558\uace0 \uacf5\uc815\ud558\uba70 \uc815\uc0c1\uc801\uc778 \uc808\ucc28\uc640 \uacfc\uc815\uc744 \ud1b5\ud574 \uc785\ucc30\uc774 \uc9c4\ud589\ub418\uace0 \uac70\ub798\uc0c1\ub300\ubc29 \ubc0f \uac00\uaca9\uc774 \uacb0\uc815\ub418\uc5c8\ub294\uc9c0 \uc5ec\ubd80<\/u> \ub4f1\uc774 \ucda9\ubd84\ud788 \uac10\uc548\ub418\uc5b4\uc57c \ud560 \uac83\uc785\ub2c8\ub2e4(\uae08\uc735\uc704\uc6d0\ud68c \ube44\uc870\uce58\uc758\uacac\uc11c \ud68c\uc2e0 2021. 8. 13.\uc790, 210043).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\ud574\ub2f9 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uc5d0\uc11c \ud658\uc704\ud5d8 \ud5e4\uc9c0<\/u> \ub4f1\uc744 \uc704\ud55c FX Swap \uac70\ub798\uc758 \ud544\uc694\uc131<\/u><\/strong>\uc774 \uc778\uc815\ub418\uace0, \uc0ac\uc804\uc5d0 \ub099\ucc30\uc790\ub97c \uc120\uc815\ud574 \ub450\uace0 \ud615\uc2dd\uc801\uc778 \ud638\uac00\uc785\ucc30\uc808\ucc28\ub97c \uac70\uce58\ub294 \ub4f1 \uc704\ubc95\u00b7\ubd80\ub2f9\ud589\uc704\uc758 \uc18c\uc9c0\uac00 \uc5c6\uc774<\/u> \ub2e4\uc218\uc758 \uac70\ub798\uc0c1\ub300\ubc29(\uc740\ud589 \ub4f1)\uc744 \ub300\uc0c1\uc73c\ub85c \uc720\ud6a8\ud558\uace0 \uacf5\uc815\ud55c \uc2e4\uc9c8\uc801\uc778 \uacbd\uc7c1\uc785\ucc30 \uc808\ucc28<\/u><\/strong>\ub97c \ud1b5\ud574 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uc758 \uc785\uc7a5\uc5d0\uc11c \uac00\uc7a5 \uc88b\uc740 \uc870\uac74\uc73c\ub85c \uac70\ub798\uac00 \uccb4\uacb0\ub418\uc5c8\ub2e4\ub294 \ub4f1\uc758 \uc0ac\uc815\uc774 \uc778\uc815\ub418\uba70, \uacbd\uc7c1\uc785\ucc30 \uacb0\uacfc \ubc0f \uc120\uc815\uc0ac\uc720\u00b7\uc120\uc815\uadfc\uac70 \ub4f1 \uac1d\uad00\uc801\uc778 \uc790\ub8cc<\/u><\/strong>\uac00 \uc720\uc9c0\ub418\uace0 \uc788\ub294 \ub4f1, \uc81c\ubc18 \uc0ac\uc815\uc744 \uc885\ud569\uc801\uc73c\ub85c \uace0\ub824\ud558\uc5ec \ud574\ub2f9 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uc640 \uc774\ud574\uad00\uacc4\uc778\uac04\uc5d0 \uc2e4\uc9c8\uc801\uc778 \uc774\ud574\uc0c1\ucda9\uc758 \uc6b0\ub824\uac00 \uc5c6\ub294 \uac70\ub798\ub85c \ud3c9\uac00\ub420 \uc218 \uc788\ub2e4\uba74 \u201c\uc77c\ubc18\uc801\uc778 \uac70\ub798\uc870\uac74\uc5d0 \ube44\ucd94\uc5b4 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uc5d0 \uc720\ub9ac\ud55c \uac70\ub798\u201d\uc5d0 \ud574\ub2f9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n \ub530\ub77c\uc11c \uc785\ucc30\uc5d0 \ucc38\uc5ec\ud558\ub294 \uac70\ub798\uc0c1\ub300\ubc29\uc774 3\uac1c\uc0ac \uc774\uc0c1\uc774\uba74 \ub418\ub294\uc9c0<\/u>, \uc804\uc790\uc801 \ud50c\ub7ab\ud3fc\uc744 \uc774\uc6a9\ud558\ub294 \uac70\ub798\uc0c1\ub300\ubc29\uc774 3\uac1c\uc0ac \ubbf8\ub9cc\uc774\ub77c\uba74 \ud574\ub2f9 \uae30\uad00\ub4e4\ub9cc\uc744 \ub300\uc0c1\uc73c\ub85c \uc785\ucc30\uac70\ub798\ub97c \uc9c4\ud589\ud558\uba74 \ub418\ub294 \uac83\uc778\uc9c0<\/u>, \ud22c\uc790\uc77c\uc784(\ubcc0\uc561\ubcf4\ud5d8 \ub4f1)\uc758 \ud22c\uc790\uc790\uac00 \ubbf8\ub9ac \uac70\ub798\uc0c1\ub300\ubc29\uc758 \ubc94\uc704\ub97c \uc9c0\uc815\ud560 \uacbd\uc6b0 \uace0\uac1d\uc758 \uc694\uad6c\uc0ac\ud56d\uc744 \uc6b0\uc120 \uc801\uc6a9\ud558\uc5ec \uc785\ucc30\uac70\ub798\ub97c \uc9c4\ud589\ud574\ub3c4 \ubb34\ubc29\ud55c\uc9c0<\/u> \ub4f1\uc5d0 \ub300\ud574\uc11c\ub3c4, \ub2f9\ud574 \uc785\ucc30\uac70\ub798\uac00 \uc774\ub8e8\uc5b4\uc9c4 \uc81c\ubc18 \uc0ac\uc815\uc744 \uc885\ud569\uc801\uc73c\ub85c \uace0\ub824\ud558\uc5ec, \uc720\ud6a8\ud558\uace0 \uacf5\uc815\ud55c \uacbd\uc7c1\uc785\ucc30\uc774\ub77c\ub294 \uc6d0\uce59\uc774 \ud6fc\uc190\ub418\uc9c0 \uc54a\uace0 \ubcf4\uc7a5\ub418\uc5c8\ub2e4\uace0 \uc778\uc815\ub418\ub294 \ubc94\uc704 \ub0b4\uc5d0\uc11c \u201c\uc77c\ubc18\uc801\uc778 \uac70\ub798\uc870\uac74\uc5d0 \ube44\ucd94\uc5b4 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uc5d0 \uc720\ub9ac\ud55c \uac70\ub798\u201d\ub85c\uc11c \ud5c8\uc6a9\ub418\ub294 \uac70\ub798\uc5d0 \ud574\ub2f9\ud55c\ub2e4\uace0 \ud310\ub2e8\ub420 \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4(\uae08\uc735\uc704\uc6d0\ud68c \ube44\uc870\uce58\uc758\uacac\uc11c \ud68c\uc2e0 2022. 8. 9.\uc790).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n \uc8fc\uc758\ud560 \uc810\uc740, \uc608\uc678\uc801\uc73c\ub85c \ud5c8\uc6a9\ub418\ub294 \uc774\ud574\uad00\uacc4\uc778 \uac70\ub798\ub77c\uace0 \ud558\ub354\ub77c\ub3c4 \uadf8\ub7ec\ud55c \uac70\ub798\uac00 \uc788\uac70\ub098 \uc774\ud574\uad00\uacc4\uc778\uc758 \ubcc0\uacbd\uc774 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub294 \uadf8 \ub0b4\uc6a9\uc744 \ud574\ub2f9 \uc9d1\ud569\ud22c\uc790\uc7ac\uc0b0\uc744 \ubcf4\uad00 \uad00\ub9ac\ud558\ub294 \uc2e0\ud0c1\uc5c5\uc790\uc5d0\uac8c \uc989\uc2dc \ud1b5\ubcf4\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4(\uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c84\uc870 \uc81c2\ud56d).<\/span><\/p>\n <\/p>\n \ubc95\ub960\uc0ac\ubb34\uc18c \uc778\ud3c9\uc740 \uc624\ub79c \uacbd\ud5d8\uacfc \ub0a0\uce74\ub85c\uc6b4 \uc804\ubb38\uc131 \uadf8\ub9ac\uace0 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\ub294 \ub808\ud37c\ub7f0\uc2a4\ub97c \ubc14\ud0d5\uc73c\ub85c, \uc790\uc0b0\uc6b4\uc6a9\uc0ac\uac00 \uc9d1\ud569\ud22c\uc790\uc7ac\uc0b0\uc744 \uc6b4\uc6a9\ud560 \ub54c \uc218\ud589\ud558\ub294 \uac70\ub798\uc5d0 \uc5b4\ub5a4 \ubc95\uc801 \uc704\ud5d8\uc774 \uc788\ub294\uc9c0 \ubd84\uc11d\ud558\uace0 \ubc14\ub78c\uc9c1\ud55c \uc758\uc0ac\uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \uc790\ubb38\uc744 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\uc9d1\ud569\ud22c\uc790\uc5c5\uc790, \uc989 \uc790\uc0b0\uc6b4\uc6a9\uc0ac\ub294 \uc9d1\ud569\ud22c\uc790\uc7ac\uc0b0, \uc989 \ud380\ub4dc\uc758 \uc7ac\uc0b0\uc744 \uc6b4\uc6a9\ud560 \ub54c \uc774\ud574\uad00\uacc4\uc778\uacfc \uac70\ub798\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4(\uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c84\uc870 \uc81c1\ud56d \ubcf8\ubb38). \uc5ec\uae30\uc5d0\uc11c \uc774\ud574\uad00\uacc4\uc778\uc774\ub780 1) \uc9d1\ud569\ud22c\uc790\uc5c5\uc790\uc758 \uc784\uc9c1\uc6d0\uacfc \uadf8 \ubc30\uc6b0\uc790, 2) \uc9d1\ud569\ud22c\uc790\uc5c5\uc790\uc758 \ub300\uc8fc\uc8fc\uc640 \uadf8 \ubc30\uc6b0\uc790, 3) \uc9d1\ud569\ud22c\uc790\uc5c5\uc790\uc758 \uacc4\uc5f4\ud68c\uc0ac, \uacc4\uc5f4\ud68c\uc0ac\uc758 \uc784\uc9c1\uc6d0\uacfc \uadf8 \ubc30\uc6b0\uc790, 4) \uad00\uacc4 \ud22c\uc790\ub9e4\ub9e4\uc5c5\uc790\u00b7\ud22c\uc790\uc911\uac1c\uc5c5\uc790, 5) \uc77c\uc815\ud55c \uc2e0\ud0c1\uc5c5\uc790, 6) \uc9d1\ud569\ud22c\uc790\uc5c5\uc790\uac00 \ubc95\uc778\uc774\uc0ac\uc778 \ud22c\uc790\ud68c\uc0ac\uc758 \uac10\ub3c5\uc774\uc0ac\ub97c \ub9d0\ud569\ub2c8\ub2e4(\uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc2dc\ud589\ub839 \uc81c84\uc870). \uc608\uc678\uc801\uc73c\ub85c \ud5c8\uc6a9\ub418\ub294 \uac70\ub798\ud589\uc704\ub294 \uc9d1\ud569\ud22c\uc790\uae30\uad6c\uc640 \uc774\ud574\uac00 \uc0c1\ucda9\ub420 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