쟁점목욕탕을 청구인등이 청구외 ○○○에게 임대한 것인지 아니면 공동운영한 것인지의 여부(기각)

1. 원처분 개요 청구인들은 부산직할시 중구 OO동 OO OO에 거주하는 사람으로 청구인은 부산직할시 동래구 OOO동 OOOOOOO 소재 OO목욕탕(이하 “쟁점목욕탕”이라 한다)을 청구외 OOO와 공동으로 소유하고 있다. 처분청은 청구외 OOO의 탈세제보를 조사한 바 청구인외 1인은 위 OOO로부터 이자 및 집세조로 금원을 지급받았음을 확인하여 집세부분은 청구인들이 쟁점목욕탕을 실지 운영하는 OOO에게 임대한 것으로 보아 이를 임대소득으로 하고, 이자부분은 이자소득으로 하여 94.1.17자로 청구인에게 94수시분 종합소득세 214,080,640원(88귀속～92귀속 명세별지)을 결정고지하였다. 청구인은 이에 불복하여 94.3.5 심사청구를 거쳐 94.5.3 심판청구를 제기하였다.

2. 청구주장 및 국세청장 의견 가. 청구주장 청구인등은 목욕탕시설을 제공하고 청구외 OOO는 노무를 제공하여 공동으로 운영한 것이지 임대한 것이 아니므로 이를 임대소득으로 보아 과세한 처분은 부당하다는 주장이다.

나. 국세청장 의견 쟁점목욕탕의 소유자는 청구인등 1인이고 사업자등록도 소유자인 청구인 명의로 되어 있으나, 실제 운영은 위 OOO가 자기의 계산과 책임하에 영업을 하며 동 재산의 사용대가로 소유주인 청구인 등에게 매월 일정금액을 지급하고 있으므로 이는 재화 또는 시설물을 사용케 하는 부동산의 대여에 해당하는 것으로 보여지므로 임대소득에 해당된다는 의견이다.

3. 심리 및 판단 가. 쟁점 쟁점목욕탕을 청구인등이 청구외 OOO에게 임대한 것인지 아니면 공동운영한 것인지의 여부를 가리는데 있다.

나. 관련법령 소득세법 제4조 에서 거주자의 소득은 종합소득·퇴직소득·양도소득·산림소득으로 구분하고 위 종합소득은 당해년도에 발생하는 이자소득·배당소득(의제배당소득 포함)·부동산소득·사업소득·근로소득과 기타소득을 합한 것으로 규정하고 있으며 동법 제19조 제1항 제1호에서 부동산 또는 부동산상의 권리의 대여로 인하여 발생하는 소득은 부동산소득의 하나로 규정하고 있다.

다. 사실관계 (1) 처분청 조사내용에 의하면 ㉮ 청구외 OOO는 쟁점목욕탕을 84.6.2 부터 전세로 운영(개업일: 84.6.2, 사업자등록번호: OOOOOOOOOOOO, 허가일자: 84.6.14)하다가 ㉯ 쟁점목욕탕을 85.3.23 (합자)OO건설 대표 OOO와 매매대금 700,000,000원으로 매매계약시 매수자금 및 운영자금이 필요하여 동일자로 당초 매수인 OOO를 매수인 OOO, OOO(청구인)로 수정하여 재계약하는 한편 ㉰ 85.3.25 위 OOO는 청구인 OOO로부터 50,000,000원을 차용하여 근저당 설정등기를 제공한다는 각서를 쓰고 ㉱ 85.6.5 위 OOO가 청구인 OOO로부터 돈을 빌릴 목적으로 쟁점목욕탕을 공동등기(증빙: 등기부등본, 입증인: OOO)하는 등 돈과 얽힌 쟁점목욕탕의 소유권이 아래와 같이 변경되고<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="31" valign="middle" width="60"> <p> <span> </span> </p> </td> <td height="31" valign="middle" width="60"> <p> <span> </span> </p> </td> <td height="31" valign="middle" width="151"> <p> <span> </span> </p> </td> <td height="31" valign="middle" width="125"> <p> <span> </span> </p> </td> <td height="31" valign="middle" width="53"> <p> <span> 구분 </span> </p> </td> <td height="31" valign="middle" width="223"> <p> <span> </span> </p> </td> </tr> <tr> <td height="60" valign="middle" width="60"> <p> <span> 84.5.7 </span> </p> </td> <td height="60" valign="middle" width="60"> <p> <span> 84.5.7 </span> </p> </td> <td height="60" valign="middle" width="151"> <p> <span> 소유권 보존 </span> </p> </td> <td height="60" valign="middle" width="125"> <p> <span> (합자) </span> </p> <p> <span> OO건설 </span> </p> </td> <td height="60" valign="middle" width="53"> <p> <span> 신축 </span> </p> <p> <span> </span> </p> </td> <td height="60" valign="middle" width="223"> <p> <span> </span> </p> </td> </tr> <tr> <td height="60" valign="middle" width="60"> <p> <span> 85.6.5 </span> </p> </td> <td height="60" valign="middle" width="60"> <p> <span> 85.6.8 </span> </p> </td> <td height="60" valign="middle" width="151"> <p> <span> 소유권 이전 </span> </p> </td> <td height="60" valign="middle" width="125"> <p> <span> OOO· </span> </p> <p> <span> OOO </span> </p> </td> <td height="60" valign="middle" width="53"> <p> <span> 매매 </span> </p> <p> <span> </span> </p> </td> <td height="60" valign="middle" width="223"> <p> <span> 공동소유(지분 50%) </span> </p> </td> </tr> <tr> <td height="120" valign="middle" width="60"> <p> <span> 85.6.5 </span> </p> </td> <td height="120" valign="middle" width="60"> <p> <span> 85.6.8 </span> </p> </td> <td height="120" valign="middle" width="151"> <p> <span> OOO지분 </span> </p> <p> <span> 가등기 </span> </p> </td> <td height="120" valign="middle" width="125"> <p> <span> 〃 </span> </p> </td> <td height="120" valign="middle" width="53"> <p> <span> 매매 </span> </p> <p> <span> 예약 </span> </p> </td> <td height="120" valign="middle" width="223"> <p> <span> 권리자: OOO·OOO·OOO </span> </p> <p> <span> (채권액280,000천원) </span> </p> </td> </tr> <tr> <td height="90" valign="middle" width="60"> <p> <span> 85.6.5 </span> </p> </td> <td height="90" valign="middle" width="60"> <p> <span> 85.7.16 </span> </p> </td> <td height="90" valign="middle" width="151"> <p> <span> OOO지분 </span> </p> <p> <span> 전부 이전 </span> </p> </td> <td height="90" valign="middle" width="125"> <p> <span> OOO· </span> </p> <p> <span> OOO외2 </span> </p> </td> <td height="90" valign="middle" width="53"> <p> <span> 매매 </span> </p> <p> <span> </span> </p> </td> <td height="90" valign="middle" width="223"> <p> <span> OOO·OOO외 2명 공동소유 </span> </p> </td> </tr> <tr> <td height="60" valign="middle" width="60"> <p> <span> 87.7.23 </span> </p> </td> <td height="60" valign="middle" width="60"> <p> <span> 87.7.23 </span> </p> </td> <td height="60" valign="middle" width="151"> <p> <span> OOO외 2명 </span> </p> <p> <span> 지분 이전 </span> </p> </td> <td height="60" valign="middle" width="125"> <p> <span> OOO· </span> </p> <p> <span> OOO </span> </p> </td> <td height="60" valign="middle" width="53"> <p> <span> 매매 </span> </p> <p> <span> </span> </p> </td> <td height="60" valign="middle" width="223"> <p> <span> OOO·OOO 공동소유 </span> </p> </td> </tr></table>㉲ 청구외 OOO는 84.6.2 부터 93.4.22 현재까지 목욕탕영업을 계속한 것으로 조사되고 있고 (2) 처분청은 청구인들과 청구외 OOO의 다툼에서 다음과 같이 청구인외 1인이 OOO로부터 쟁점목욕탕의 “집세” 및 “이자”조로 금원을 받았음이 확인되고 있다.

(단위 : 천원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="34" valign="middle" width="54"> <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="84"> <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> ’88 </span> </p> </td> <td height="34" valign="middle" width="84"> <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 </span> </p> </td> <td height="34" valign="middle" width="84"> <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 </span> </p> </td> <td height="34" valign="middle" width="84"> <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 </span> </p> </td> <td height="34" valign="middle" width="84"> <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> ’92 </span> </p> </td> <td height="34" valign="middle" width="84"> <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> ’93 </span> </p> </td> <td height="34" valign="middle" width="107"> <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> 합 계 </span> </p> </td> </tr> <tr> <td height="60" valign="middle" width="54"> <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> 집세 </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> 이자 </span> </p> </td> <td height="60" valign="middle" width="84"> <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> 204,000 </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> 3,600 </span> </p> </td> <td height="60" valign="middle" width="84"> <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> 204,000 </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> 15,600 </span> </p> </td> <td height="60" valign="middle" width="84"> <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> 204,000 </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> 21,600 </span> </p> </td> <td height="60" valign="middle" width="84"> <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> 239,000 </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> 21,600 </span> </p> </td> <td height="60" valign="middle" width="84"> <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> 165,000 </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> 9,300 </span> </p> </td> <td height="60" valign="middle" width="84"> <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> 42,000 </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> - </span> </p> </td> <td height="60" valign="middle" width="107"> <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> 1,058,000 </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> 71,700 </span> </p> </td> </tr> <tr> <td height="34" valign="middle" width="54"> <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="84"> <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> 207,600 </span> </p> </td> <td height="34" valign="middle" width="84"> <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> 219,600 </span> </p> </td> <td height="34" valign="middle" width="84"> <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> 225,600 </span> </p> </td> <td height="34" valign="middle" width="84"> <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> 260,600 </span> </p> </td> <td height="34" valign="middle" width="84"> <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> 174,300 </span> </p> </td> <td height="34" valign="middle" width="84"> <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> 42,000 </span> </p> </td> <td height="34" valign="middle" width="107"> <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> 1,129,700 </span> </p> </td> </tr></table>라.

위 관련법조와 사실관계를 종합할 때 쟁점목욕탕은 87.7.23자로 청구인등에게 소유권이 이전되었고 청구인이 청구외 OOO로부터 집세 및 이자조로 금원을 받았다고 확인하고 있으므로 이를 청구인외 1인이 쟁점목욕탕의 권리를 청구외 OOO에게 대여하고 그에 대한 대가를 받은 것으로 보아 집세부분은 부동산소득(청구인 지분에 해당하는 금액)으로 하고 이자부분 이자소득으로 하여 종합소득세를 과세한 처분은 잘못이 없다고 판단된다. 따라서 이 건 심판청구는 청구주장이 이유없으므로 국세기본법 제81조 및 제65조 제1항 제2호의 규정에 의하여 주문과 같이 결정한다.

( 별 지 목 록 )<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="32" valign="middle" width="123"> <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="32" valign="middle" width="134"> <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> 부과처분일자 </span> </p> </td> <td height="32" valign="middle" width="130"> <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> 귀 속 </span> </p> </td> <td height="32" valign="middle" width="157"> <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> 종 합 소 득 세 </span> </p> </td> <td height="32" valign="middle" width="123"> <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> 방위세 </span> </p> </td> </tr> <tr> <td height="32" valign="middle" width="123"> <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="32" valign="middle" width="134"> <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> 1994. 1.17자 </span> </p> </td> <td height="32" valign="middle" width="130"> <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> 1988년귀속 </span> </p> </td> <td height="32" valign="middle" width="157"> <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> 41,122,610 </span> </p> </td> <td height="32" valign="middle" width="123"> <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> 8,246,610 </span> </p> </td> </tr> <tr> <td height="32" valign="middle" width="123"> <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="32" valign="middle" width="134"> <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> 1994. 1.17자 </span> </p> </td> <td height="32" valign="middle" width="130"> <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> 1989년귀속 </span> </p> </td> <td height="32" valign="middle" width="157"> <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> 44,806,620 </span> </p> </td> <td height="32" valign="middle" width="123"> <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> 8,977,010 </span> </p> </td> </tr> <tr> <td height="32" valign="middle" width="123"> <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="32" valign="middle" width="134"> <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> 1994. 1.17자 </span> </p> </td> <td height="32" valign="middle" width="130"> <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> 1990년귀속 </span> </p> </td> <td height="32" valign="middle" width="157"> <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> 48,574,270 </span> </p> </td> <td height="32" valign="middle" width="123"> <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> 9,742,020 </span> </p> </td> </tr> <tr> <td height="32" valign="middle" width="123"> <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="32" valign="middle" width="134"> <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> 1994. 1.17자 </span> </p> </td> <td height="32" valign="middle" width="130"> <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> 1991년귀속 </span> </p> </td> <td height="32" valign="middle" width="157"> <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> 55,751,340 </span> </p> </td> <td height="32" valign="middle" width="123"> <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="32" valign="middle" width="123"> <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="32" valign="middle" width="134"> <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> 1994. 1.17자 </span> </p> </td> <td height="32" valign="middle" width="130"> <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> 1992년귀속 </span> </p> </td> <td height="32" valign="middle" width="157"> <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> 23,825,800 </span> </p> </td> <td height="32" valign="middle" width="123"> <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></table>