실질소유자와 명의자가 다른 경우 증여세 납세의무자의 판단(기각)

1. 사실 청구인(청구인의 주소는 별첨1 「명의수탁자의 성명 및 주소」중 청구인란 참조)은, 서울지방국세청장 및 개포세무서장이 청구외 OO운수주식회사의 주식이동상황을 조사한 결과 청구외 OOO이 1986.4.26 부터 1989.1.31 사이에 OO운수주식회사의 발행주식 66,000주를 취득하여 청구인 등 11인 명의로 명의신탁(청구인에 대한 명의신탁일자 및 주식수는 별첨2 「명의수탁자별 명의신탁일자 및 주식수」중 청구인란 참조) 한 것으로 보고 이 건 세무조사에 의하여 증여재산이 파악된 것으로 보아 1주당가액을 조사시점인 1990년 7월 현재의 가액에 의해 51,393원으로 평가한 후 동 과세자료를 처분청에 통보하고, 처분청에서 동 과세자료에 의거 상속세법 제32조의2 제1항의 규정을 적용하여 청구인에게 증여세 및 동 방위세(청구인에 대한 납세고지일과 증여가액·증여세 및 동 방위세는 별첨3 「명의수탁자별 납세고지일과 증여가액·증여세 및 동 방위세」중 청구인란 참조)를 납세고지함에 따라 이에 불복하여 전심절차를 거쳐 1991.3.13 이 건 심판청구를 제기하였다.

2. 청구인 주장 청구인은 첫째, OO운수주식회사의 주주명부 및 주식이동상황명세서상 청구인이 주주로 등재된 것은 청구외 OOO이 청구인과 사전협의없이 청구인 모르게 일방적으로 등재한 것이고 조세회피목적이 없었는 바, 이에 대해 상속세법 제32조의2 제1항의 규정을 적용하여 증여세를 부과한 이 건 처분은 취소되어야 하고(이하 “청구1”이라 한다), 둘째, 이에 대해 증여세를 부과함이 타당하다 하더라도 증여세를 신고하지 아니한 이 건의 경우 OO운수주식회사의 법인세과세표준 및 세액신고서에 첨부된 주식이동상황명세서의 제출일을 증여세 부과당시로 보아 그때의 시가에 의해 이 건 주식을 평가하여야 한다(이하 “청구2”라 한다)는 주장이다.

3. 국세청장 의견 이에 대하여 국세청장은, 청구1의 경우 처분청에서 제출한 심리자료에 의하면 명의수탁자 11인중 OOO의 동서 OOO, 처 OOO, 자 OOO을 제외한 8인은 당초조사관서 조사시 OOO으로부터 부탁을 받고 이 건 주식에 대한 명의대여에 동의한 사실이 있음을 시인한 것으로 되어 있고, OOO, OOO, OOO의 경우도 실질소유자인 OOO과의 관계등으로 미루어 볼 때 OOO이 사전협의없이 일방적으로 이들을 주주로 등재한 것으로는 보여지지 아니하며, 이 건 명의신탁은 OOO의 배당소득을 분산시킴으로써 종합소득세의 누진부담을 회피하려는 목적이 있었던 것으로 보여지는 바, 당초처분에는 잘못이 없고, 청구2의 경우도 이 건 증여사실이 법인세과세표준 및 세액신고서에 첨부된 주식이동상황명세서에 의해 인지된 것이 아니라 OO운수주식회사의 주식이동상황을 조사하는 과정에서 파악된 것으로 보여지는 바, 상속세기본통칙 60-2...9 제1항 제6호(각종 세무조사에 의하여 상속재산이 파악된 경우에는 그 근거가 되는 자료를 조사공무원이 입수한 날)의 규정에 의하여 이 건 주식을 조사시점인 1990년 7월 현재의 가액으로 평가한 당초처분에는 잘못이 없다는 의견이다.

4. 쟁점 따라서 이 건 심판청구의 쟁점은 가. 청구1의 경우 청구인이 OO운수주식회사의 주주명부 및 주식이동상황 명세서에 주주로 등재된 것에 대해 청구외 OOO이 청구인 모르게 일방적으로 등재한 것으로 인정할 수 있는지의 여부와 이 건 명의신탁에 대해 조세회피목적이 있었던 것으로 볼 수 있는지의 여부를, 나. 청구2의 경우는 상속세법 제32조의2 제1항의 규정이 적용되는 비상장주식에 대해 증여세 신고를 하지 아니한 경우 과세대상 주식의 이동내용이 기재된 주식이동상황명세서의 접수일을 증여세 부과당시로 볼 수 있는지의 여부를 각각 가리는 데 있다 할 것이다.

5. 심리 및 판단 가. 청구1에 대하여 위 쟁점 「가」에 대해 살피건대, 상속세법 제32조의2 제1항을 보면, 「권리의 이전이나 그 행사에 등기·등록·명의개서등(이하 “등기등”이라 한다)을 요하는 재산에 있어서 실질소유자와 명의자가 다른 경우에는 국세기본법 제14조 의 규정에 불구하고 그 명의자로 등기등을 한 날에 실질소유자가 그 명의자에게 증여한 것으로 본다」고 규정되어 있는 바, 주식등의 실질소유자와 그 명의자가 다른 경우 당해주식의 실질증여 여부에 관계없이 그 명의자에게 증여세를 과세할 수 있는 것이나, 이 경우 당해주식의 실질소유자와 명의자간에 명의신탁에 관한 의사소통 내지 합의가 없거나, 조세회피목적이 없이 주식의 실질소유자와 다르게 명의개서한 경우에는 증여세를 과세할 수 없다고 해석함이 타당하다 할 것이다.

다음으로 이 건 사실관계에 대해 살피건대, 당초조사관서 조사시 제출된 1990년 7월(일자미상)의 OOO의 확인서에 의하면 「본인은 OO운수주식회사의 대주주로서 OOO명의 3,000주, OOO명의 5,000주, OOO명의 7,000주, OOO명의 10,000주, OOO명의 5,000주, OOO명의 8,000주, OOO명의 9,000주, OOO명의 4,000주, OOO명의 4,000주, OOO명의 1,000주, OOO명의 10,000주에 대해 취득당시 본인의 자금으로 매입하고 상기인들에게 명의만 위장분산하였음을 확인한다」고 되어 있고, 명의수탁자 OOO의 1990.7.2 자 확인서와 OOO의 동년 6.15 자 확인서, OOO의 동년 7.3 자 확인서, OOO의 동년 6.13 자 확인서, OOO의 동년 7.4 자 확인서, OOO의 동년 7.3 자 확인서, OOO의 동년 7.2 자 확인서 및 OOO의 동년 7.3 자 확인서에 의하면 「대주주인 OOO의 부탁으로 본인명의를 대여해준 사실이 있다」고 되어 있으며, OOO의 동서인 OOO, 처인 OOO, 자인 OOO의 경우도 실질소유자인 OOO과의 관계 및 일반적인 사회통념등에 비추어 볼 때 OOO이 사전협의없이 일방적으로 이들을 주주로 등재한 것으로는 보여지지 아니하며, 이 건 주식의 명의신탁은 실질소유자인 OOO의 배당소득을 분산시킴으로써 종합소득세의 누진부담을 회피하려는 목적이 있었던 것으로 보여지는 바, OOO이 이 건 주식을 취득하여 청구인 명의로 명의신탁한 데 대하여 처분청에서 상속세법 제32조의2 제1항의 규정을 적용하여 증여세를 부과한 이 건 처분은 정당하다고 판단된다.

나. 청구2에 대하여 위 쟁점 「나」에 대해 살피건대, 먼저 증여세에 준용하는 이 건 증여당시 시행되던 상속세법 제9조 (상속재산의 가액평가)제1항에 의하면 「상속재산의 가액은 상속개시당시의 현황에 의한다」고 규정되어 있고, 동 제2항에는 「상속세신고를 하지 아니하거나 신고에서 누락된 상속재산의 가액은 제1항의 규정에 불구하고 상속세부과당시의 가액으로 평가한다」고 규정되어 있고, 1988.12.31 신설된 동법 시행령 제5조 (상속재산의 평가방법)제7항에 의하면 「법제9조 제2항에서 “상속세부과당시의 평가가액”이라 함은 상속세를 부과하여야 할 상속재산이 있음을 안 날의 현황을 기준으로 하여 평가한 가액을 말한다」고 규정되어 있으며, 1989.7.11 자 재무부예규(재산 22601-743)에 의하면, 「 상속세법 제34조 의 규정에 의하여 증여의제되는 재산에 대한 증여세의 신고를 누락하거나 무신고한 경우 당해 증여재산의 평가기준시기는 상속세법 제9조 제2항의 규정에 의하여 다음에 해당하는 날중 먼저 도래한 날을 적용하는 것」이라고 되어 있고, (가) 양도소득세에 관한 신고서를 제출한 때 : 당해 신고서 제출일 (나) 수증자의 거주지 관할 세무서장이 양도에 관한 등기자료를 입수한 때 : 등기자료 입수일 (다) 증여자의 거주지관할 세무서장이 양도소득세를 부과한 때 : 당해 부과일 (라) 기타 전산과세자료 또는 수동과세자료에 의하여 증여의제재산이 파악된 때 : 당해 과세자료가 소관세무서 또는 지방국세청(증여재산가액을 확정한 세무관서를 말한다)에 접수된 날 (마) 소관세무서장 또는 지방국세청장의 재산조회에 의하여 증여의제재산임이 확인된 때 : 당해 회보내용이 소관세무서 또는 지방국세청에 접수된 날 (바) 세무서장이외의 기관이나 탈세제보자등으로부터 접수된 재산에 관한 과세자료 또는 탈세제보자료등에 의하여 증여의제재산이 파악된 때 : 당해 자료가 소관세무서 또는 지방국세청에 접수된 날 (사) 각종 세무조사에 의하여 증여의제재산이 파악된 때 : 그 근거가 되는 자료를 조사공무원이 입수한 날, 한편, 상속세법 시행령 제37조 (증여세의 소관세무서)에 의하면 「증여세는 수증자의 주소지를 관할하는 세무서를 소관세무서로 한다」고 규정되어 있고, 증여세에 준용하는 동시행령 제18조(상속세액의 결정·경정)에 의하면 「상속세의 과세표준과 세액의 결정 또는 경정은 소관세무서장이 한다.

다만, 국세청장이 특히 중요하다고 인정하는 것에 대하여는 소관지방국세청장이 한다」고 규정되어 있는 바, 위 재무부예규 (라)의 「기타 전산과세자료 또는 수동과세자료에 의하여 증여의제재산이 파악된 때에는 당해 과세자료가 소관세무서 또는 지방국세청(증여재산가액을 확정한 세무관서를 말한다)에 접수된 날」이라 함은 당해 수동과세자료가 수증자의 주소지관할세무서 또는 지방국세청에 접수된 날을 의미하는 것으로 해석되고, 한편, 법인세법시행령 제26조 제1항 및 동법시행규칙 제45조 제3항에서 법인세과세표준 및 세액신고서에 주식이동상황명세서를 첨부하여 제출하도록 한 것은 부당행위계산부인대상거래의 유무와 특수관계자유무, 상여·배당등 소득처분문제 및 과점주주등을 파악하기 위한 것이고 부수적으로 이를 증여세 조사에 활용하고 있을 뿐이라는 점과 만약 증여세신고를 하지 아니한 주식에 대해 증여세를 과세함에 있어서 주식이동상황명세서가 법인세관할세무서에 접수된 때를 부과당시로 보게 되면 언제나 증여시점의 가액에 의해 과세하게 됨으로써 증여세부과당시의 가액으로 과세하도록 한 법규정이 무의미하게 되는 결과가 되고 또한 부동산의 경우 수증자의 거주지 관할세무서장이 양도에 관한 등기자료를 입수한 때에는 동 등기자료입수일을 부과당시로 본다는 점과 비교하여 볼 때 증여재산종류별로 과세형평이 맞지않게 된다는 점등을 종합하여 볼 때 위와같은 해석은 적법타당하다고 판단된다.

다음으로 이 건 사실관계에 대해 살피건대, 개포세무서장이 제출한 심리자료에 의하면 이 건 주식발행법인인 청구외 OO운수주식회사는 1986사업년도(1986.4.1 부터 1987.3.31 까지)분 주식이동상황명세서를 1987.6.26 에, 1987사업년도(1987.4.1 부터 1988.3.31 까지)분 주식이동상황명세서를 1988.6.28 에, 1988사업년도(1988.4.1 부터 1989.3.31 까지)분 주식이동상황명세서를 1989.6.28 에, 그리고 1989사업년도(1989.4.1 부터 1990.3.31 까지)분 주식이동상황명세서를 1990.6.29에 각각 법인세과세표준 및 세액신고서에 첨부하여 법인세 납세지를 관할하는 개포세무서장에게 제출한 것으로 되어 있고, 당초 조사관서(서울지방국세청장 및 개포세무서장)에서 제출한 심리자료에 의하면 서울지방국세청장은 1990.6.13 부터 동년 7.4 사이에 이 건 명의수탁자들로부터 「대주주인 OOO의 부탁으로 본인명의를 대여해 준 사실이 있다」는 내용의 확인서를 제출받은 것으로 되어 있고 처분청은 1990.10.30 개포세무서장으로 부터 이 건 과세자료를 통보받은 것으로 되어 있는 바, 상속세법 제32조의2 제1항의 규정이 적용되는 비상장주식을 취득하고 동법 제20조 의 기한내에 신고를 하지 아니한 이 건에 있어서는 수동과세자료가 수증자의 주소지관할세무서에 접수된 날(1990.10.30)과 서울지방국세청장의 주식이동조사에 의하여 증여의제재산이 파악된 때(1990.6.13 부터 동년 7.4 까지)중 먼저 도래한 날을 증여세 부과당시로 봄이 타당하다고 판단된다.

그러하다면 처분청에서 세무조사에 의하여 증여재산이 파악된 것으로 보고 증여가액을 조사시점인 1990년 7월 현재의 가액에 의해 평가하여 증여세를 부과한 이 건 처분은 정당하고 이에 반하는 청구인의 주장은 이유없다 할 것이다.

6. 결론 이 건 심판청구는 심리결과 청구인의 주장이 이유없다고 인정되므로 국세기본법 제81조 및 제65조 제1항 제2호의 규정에 의하여 주문과 같이 결정한다. 《별첨 1》 명의수탁자의 성명 및 주소 <table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 성? 명 </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 주????????? 소 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 서울특별시 중구 OO동 OOOO O </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 서울특별시 강동구 OO동 OOOO O </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 서울특별시 중구 O동 OO OOOO O </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 서울특별시 도봉구 OOO동 OOOO OO </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 서울특별시 강남구 OO동 OO OO </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 서울특별시 중구 O동 OO OOOO O </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 서울특별시 서초구 OO동 OOOO O </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 서울특별시 OO구 OO동 OOO </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 서울특별시 OO구 OO동 OOO OO </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 서울특별시 OO구 OO동 OOOO OO </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="149"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="509"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 미국거주(미상) </span> </p> </td> </tr></table>《별 첨 2》 명의수탁자별 명의신탁일자 및 주식수 <table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="75" rowspan="2" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 명 의 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 수탁자 </span> </p> </td> <td height="75" rowspan="2" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 주식수 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (계) </span> </p> </td> <td colspan="2" height="38" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1 차 </span> </p> </td> <td colspan="2" height="38" valign="middle" width="161"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2 차 </span> </p> </td> <td colspan="2" height="38" valign="middle" width="161"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3 차 </span> </p> </td> </tr> <tr> <td height="37" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 년월일 </span> </p> </td> <td height="37" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 주식수 </span> </p> </td> <td height="37" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 년월일 </span> </p> </td> <td height="37" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 주식수 </span> </p> </td> <td height="37" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 년월일 </span> </p> </td> <td height="37" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 주식수 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,000주 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.1.22 </span> </p> </td> <td height="34" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,000주 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - 주 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - 주 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 88.12.10 </span> </p> </td> <td height="34" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 86.9.1 </span> </p> </td> <td height="34" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6,720 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.1.6 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 280 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 10,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 89.1.31 </span> </p> </td> <td height="34" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 10,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 88.12.10 </span> </p> </td> <td height="34" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 8,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 86.12.1 </span> </p> </td> <td height="34" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,400 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.1.22 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,600 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.12.19 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,000 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 9,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 86.10.24 </span> </p> </td> <td height="34" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,800 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.1.6 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 200 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.6.2 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,000 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 86.4.26 </span> </p> </td> <td height="34" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,920 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.1.6 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 80 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.12.22 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,000 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 86.12.1 </span> </p> </td> <td height="34" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,880 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.1.6 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 120 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.12.7 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,000 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.7.1 </span> </p> </td> <td height="34" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 10,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.1.22 </span> </p> </td> <td height="34" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> 87.5.30 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> - </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 계 </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 66,000 </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> </span> </p> </td> <td height="34" valign="middle" width="85"> <p> <span> </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> </span> </p> </td> <td height="34" valign="middle" width="81"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> </span> </p> </td> <td height="34" valign="middle" width="81"> <p> <span> </span> </p> </td> </tr></table>《별 첨 3》 명의수탁자별 납세고지일과 증여가액·증여세 및 동 방위세 <table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="37" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 명의수탁자 </span> </p> </td> <td height="37" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 납세고지일 </span> </p> </td> <td height="37" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 증 여 가 액 </span> </p> </td> <td height="37" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 증? 여? 세 </span> </p> </td> <td height="37" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 방? 위? 세 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 90.11.16 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 154,179,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 89,882,070 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 16,342,190 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 90.11.16 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 256,965,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 163,797,200 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 29,781,310 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 90.12.16 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 359,751,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 238,444,980 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 43,353,630 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 90.11.16 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 513,930,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 322,239,600 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 53,706,600 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 91.1.5 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 256,965,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 163,797,200 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 29,781,310 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 90.12.16 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 411,144,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 276,321,620 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 50,240,290 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 91.1.3 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 462,537,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 315,303,760 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 57,327,950 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 90.11.16 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 205,572,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 125,920,560 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 22,894,640 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 90.11.16 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 205,572,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 125,183,560 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 22,760,640 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 90.11.16 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 51,393,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 23,137,410 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,206,800 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 90.11.13 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 513,930,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 384,483,720 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 64,080,620 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="126"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 계 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,391,938,000 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,228,511,680 </span> </p> </td> <td height="34" valign="middle" width="136"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 394,475,980 </span> </p> </td> </tr></table>

「소득세법」 제5조 【비과세소득】 / 「소득세법시행령」 제14조 【환지등의 정의】