청구법인이 1996.1~5월중 ○○석유화학(주)에 판매한 판매분 전량에 대해 특수관계자간의 저가판매로…

Q: 청구법인이 1996.1~5월중 ○○석유화학(주)에 판매한 판매분 전량에 대해 특수관계자간의 저가판매로 보아 부당행위계산부인한 금액, 1996.3월 ○○석유화학(주)에 판매한 파라크실렌 15,000톤을 1996.5.31 및 1996.6.30자로 판매취소후 단가를 인하 조정하여 재판매한 것에 대한 부당행위계산부인한 금액 및 1996.2 홍콩현지법인에 대해 판매한 가격을 1996.11 인하조정한 것을 부당행위계산부인한 금액을 익금산입하고 법인세를 과세한 처분의 당부(경정)

청구법인이 특수관계에 있는 ○○석유화학(주)에 대한 1996.1~5월의 공급가액 및 1996.3월 판매분중 일부를 판매취소후 가격인하 하여 재판매한 공급가액에 대해 동종타사의 특수관계에 있지 않는자에 대한 판매가격을 시가로 보아 부당행위계산부인한 것과 청구법인이 ○○ H·K LTD에 1996.2.11 수출한 뒤 1996.11 수출단가를 인하한 것에 대해 당초 수출가격을 정당한 시가로 보아 부당행위계산부인한 처분에는 잘못이 없는 것으로 판단된다.다만, 앞서 살펴본 바와 같이 1996.5월 ○○석유화학(주)에 대한 공급물량 20,000톤에는 1996.3월 판매분중 판매취소후에 1996.5월에 재판매한 것으로 세금계산서를 재교부한 물량 12,605.447톤이 포함되어 있는데도, 판매취소후 가격인하 하여 재판매한 부분에 대해 처분청이 부당행위계산부인을 하였으므로 1996.5월분 부당행위계산부인시에는 중복하여 부당행위계산부인된 12,605.447톤을 제외한 순판매분 7,394.553톤에 대해서만 부당행위계산부인하여야 할 것임

이유

1. 원처분의 개요처분청은 청구법인【이 건 심판청구 당시에는 OO종합화학(주)이었으나 1999.6.30 (주)OO에 흡수합병되었음】이 1996.1～5월 특수관계자인 OO석유화학(주)에 파라크실렌을 판매하면서 동 기간중에 동종업체가 거래한 가격보다 부당하게 낮은 가격으로 판매한 사실등에 대하여 부당행위계산부인한 32,851,577,277원과1995.7.5～1996.8.31 기간중 청구법인이 OOO에 대여한 4,590,000,000원을 업무무관 가지급금으로 보아 관련 지급이자 426,321,328원 및 인정이자 상당액 309,273,214원을 각각 익금산입하여 1997.12.17 청구법인에게 1996사업연도 법인세 9,289,847,780원을 경정고지하였다.(심사결정에 의거 위 세액이 8,712,109,200원으로 감액경정됨)청구법인은 이에 불복하여 1998.2.13 심사청구를 하여 1996.5월의 파라크실렌 판매단가를 톤당 $590.78로 한다는 경정결정을 받았으나 잔여처분에 대하여 불복, 1998.6.13 심판청구를 제기하였다.

2. 청구법인 주장 및 국세청장 의견가. 청구법인 주장(1) 특수관계자인 OO석유화학(주)와는 파이프라인을 통하여 파라크실렌을 거래하는 등 동종타업체의 거래와는 거래조건이 다른데도 1996.1～5월 파라크실렌 판매가격의 시가를 동종업체인 OO정유(주)와 (주)OO이 OO석유화학(주) 및 (주)OO에 판매한 톤당 단가를 시가로 보고 동 시가와의 차액에 대하여 부당행위계산부인한 것은 부당하다.(2) 1996.3.31자로 OO석유화학(주)에 판매한 당초 판매분 15,000톤을 1996.5.31자로 12,605톤, 1996.6.30자로 2,395톤을 판매취소하고 재판매(세금계산서 재교부)한 것으로 조정한 것은 1996년 3월이후 파라크실렌의 국제가격이 급속히 하락하는 추세에 있어 당초계약을 합의해제하여 판매단가를 수정한 것임에도 특수관계자간에 부당하게 낮은 단가로 판매하여 과세표준을 감소시킨 것이라고 보는 것은 부당하며, 저가판매를 인정하더라도 부당행위계산부인을 적용함에 있어 3월분 판매분중 판매취소한 12,605톤은 5월분 판매량에 포함되어 중복계상된 것이므로 이에 따른 부당행위계산부인분은 차감되어야 한다.

(3) 청구법인의 재고 보유능력 한계로 탱크임대를 위하여 해외(홍콩)현지법인으로의 재고물량 이송이 불가피하였고 이를 1996.2.21 수출형식을 빌어 반출함에 따라 당시 수출단가($903.88)로 신고했지만 실제는 재고물량을 해외임대탱크에 보관했다가 판매하고 판매시의 가격($433.70)으로 수출가격을 인하조정한 것일 뿐인데도 이를 부당행위계산 부인함은 부당하다.

나. 국세청장 의견(1) 동종타업체의 파라크실렌 톤당 판매가격이 1996.1～3월 $1,032.18～$1,036.16, 1996.4～5월 $590.78～$756.6이고 청구법인이 1996.1～3월 청구외 (주)OO에 톤당가격 $1,036.16으로 판매한 사실이 확인되는데도 특수관계자인 OO석유화학(주)에 판매한 톤당가격은 1996.1～3월 $825.88, 1996.4～5월 $518～$430이고, 또한 OO그룹 홍콩 현지법인인 OOOOO H·K LTD에 대한 1996.2월 거래분은 $433.70인 사실로 보아 OO석유화학(주) 및 OOOOO H·K LTD에 시가보다 부당하게 낮은 가격으로 판매하였음이 확인되므로 부당행위계산부인대상에 해당된다고 판단되는 바, 부당행위계산을 부인함에 있어 시가를 1996.1～3월 거래분에 대하여는 동종업체인 OO정유(주) 및 (주)OO이 OO석유화학(주) 및 (주)OO인더스트리에 판매한 톤당 $1,036.16를, 1996.4월 거래분은 톤당 $700톤을 적용한 당초처분은 정당하다고 판단되고, 1996.5월 동종업체인 OO정유(주) 및 (주)OO이 OO석유화학(주) 및 (주)OO인더스트리에 판매한 톤당 단가는 $590.78임이 확인되므로 이를 특수관계 없는 자간에 형성되는 시장가격(시가)으로 보아 부당행위계산 부인하여야 함에도 톤당가격을 $700으로 하여 부당행위계산부인한 당초처분은 잘못이라고 판단된다.

(2) 판매한 제품의 반품사실이 없이 당초의 재화공급분을 판매취소하고 동제품의 단가를 인하조정한 가격으로 재판매한 것으로 처리한 것은 과세표준을 감소시키려는 것이고 동종업체의 거래가격에 비추어도 부당히 낮은 단가임을 알 수 있으므로 처분청이 부당행위계산 부인함은 잘못이 없다.

3. 심리 및 판단가. 쟁점이 건의 다툼은 청구법인이 1996.1～5월중 OO석유화학(주)에 판매한 판매분 전량에 대해 특수관계자간의 저가판매로 보아 부당행위계산부인한 금액, 1996.3월 OO석유화학(주)에 판매한 파라크실렌 15,000톤을 1996.5.31 및 1996.6.30자로 판매취소후 단가를 인하 조정하여 재판매한 것에 대한 부당행위계산부인한 금액 및 1996.2 홍콩현지법인에 대해 판매한 가격을 1996.11 인하조정한 것을 부당행위계산부인한 금액을 익금산입하고 법인세를 과세한 처분의 당부를 가리는데 있다.

나. 관계법령법인세법 제20조(부당행위계산의 부인)는 「정부는 대통령령이 정하는 바에 의하여 내국법인의 행위 또는 소득금액의 계산이 대통령령이 정하는 특수관계 있는 자와의 거래에 있어서 그 법인의 소득에 대한 조세의 부담을 부당히 감소시킨 것으로 인정되는 경우에는 그 법인의 행위 또는 소득금액의 계산에 불구하고 그 법인의 각 사업연도의 소득금액을 계산할 수 있다」고 규정하고 있고,같은법 시행령 제46조(법인의 부당한 행위 또는 계산) 제1항 제3호는 특수관계 있는 자를 「출자자 또는 제1호 및 제2호에서 게기하는 자가 총발행주식 또는 총출자지분의 100분의 30 이상을 출자하고 있는 다른 법인」으로 규정하고 있으며, 그 제2항 제4호에서는 법 제20조에서 규정한 “조세의 부담을 부당히 감소시킨 것으로 인정되는 경우”의 하나로서 「출자자등으로부터 자산의 시가를 초과하여 매입하거나 출자자등에게 자산을 시가에 미달하게 양도한 때」를 규정하고 있다.

다. 사실관계 및 판단(1) 부당행위계산부인내역(가) 청구법인이 1996.1～5월중 OO석유화학(주)에 판매한 파라크실렌 전량을 특수관계자간에 시가에 미달하게 공급한 것으로 보아 1996.1～3월 공급분에 대해서는 (주)OO과 OO정유(주)가 OO석유화학(주)에 공급한 거래가액(1,036.16$/MT)을 시가로, 1996.4～5월분은 청구법인이 특수관계없는 (주)OO에 공급한 거래가액(700$/MT)을 시가로 하여 그 차액에 대해 부당행위계산부인하였으며,(나) 청구법인이 1996.3월 OO석유화학(주)에 913$/MT로 판매한 파라크실렌 15,000톤에 대해 1996.5.31에 12,605톤을 판매취소하고 430$/MT로 재판매한 것으로 하여 세금계산서를 재교부한 거래와 1996.6.30에 2,395톤을 판매취소하고 408$/MT로 재판매한 것으로 하여 세금계산서를 재교부한 거래에 대하여 처분청은 (주)OO과 OO정유(주)가 특수관계가 없는 OO석유화학(주)에 판매한 거래가격 1,036.16$/MT을 시가로 보아 그 차액에 대해 부당행위계산부인하였고,(다) 청구법인이 1996.2.21 파라크실렌 4,592.706톤을 OOOOO H·K LTD에 903.88$/MT에 수출한 후 1996.11에 433.70$/MT로 인하조정하여 1996.11월 일본의 OOOO상사에 판매한 것에 대해 당초 수출가격을 시가로 보아 부당행위계산 부인하였다.

(2) 청구법인과 OO석유화학(주), OOOOO H·K LTD는 청구법인이 총발행주식의 100분의 30이상을 출자하고 있는 특수관계에 있는 법인임에는 다툼이 없다.

(3) 청구법인이 1996.1～5월 기간중 특수관계에 있는 OO석유화학(주)에 공급한 파라크실렌의 공급가격이 시가보다 낮은 것인지 살펴본다.(가) 1996.1～5월 기간중의 파라크실렌의 국내사간거래가액은 처분청의 이 건 부가가치세등 부과처분취소 소송관련자료에 의하면 아래표와 같으며, 청구법인이 OO석유화학(주)에 판매한 가격이 국내 다른사업자와의 거래가격보다 상대적으로 낮은 것으로 나타난다.($/MT)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="75" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="45"> <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;' style="text-align:center;"> 월 별 </td> <td height="75" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> 청구법인 <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;' style="text-align:center;"> →OO석유 <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;' style="text-align:center;"> 화학 </td> <td height="75" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="text-align:center;"> OO <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;' style="text-align:center;"> →OO인더스 <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;' style="text-align:center;"> 트리 </td> <td height="75" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> OO <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;' style="text-align:center;"> →OO석유 <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;' style="text-align:center;"> 화학 </td> <td height="75" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> OO정유 <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;' style="text-align:center;"> →OO석유 <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;' style="text-align:center;"> 화학 </td> <td height="75" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> OO <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;' style="text-align:center;"> →OO산업 </td> </tr> <tr> <td height="45" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="45"> <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;' style="text-align:left;"> 96.1월 </td> <td height="45" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> 825.88 </td> <td height="45" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="margin-right:25.0pt;text-align:right;"> 1,043.25 </td> <td height="45" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> 1,045.33 </td> <td height="45" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> 1,036.16 </td> <td height="45" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="margin-right:25.0pt;text-align:right;"> 1,036.16 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="45"> <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;' style="text-align:left;"> 2 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> 825.88 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="margin-right:25.0pt;text-align:right;"> 1,047.14 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> 1,036.17 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> 1,036.16 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="margin-right:25.0pt;text-align:right;"> 1,036.16 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="45"> <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;' style="text-align:left;"> 3 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> 825.88 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="margin-right:25.0pt;text-align:right;"> 1,032.17 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> 1,036.17 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="margin-right:25.0pt;text-align:right;"> 1,036.16 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="45"> <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;' style="text-align:left;"> 4 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> 518.00 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="margin-right:25.0pt;text-align:right;"> 703.17 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="margin-right:25.0pt;text-align:right;"> 705.13 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="45"> <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;' style="text-align:left;"> 5 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> 430.00 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="margin-right:25.0pt;text-align:right;"> 590.78 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="text-align:center;"> </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="120"> <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;' style="margin-right:25.0pt;text-align:right;"> 494.05 </td> </tr></table>(나) 청구법인이 특수관계에 있는 청구외 (주)OO에 아래와 같이 파라크실렌을 공급한 사실이 있는 것으로 나타나며, 이 판매가격은 (주)OO과 OO정유(주)가 OO석유화학(주)에 판매한 가격과 비슷한 수준이다.(톤, $/MT)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 판 매 자 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 구 매 자 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 일? 자 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 수? 량 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 단? 가 </td> </tr> <tr> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 청구법인 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> (주)OO </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 96.1.5 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 3,000 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 1,036.16 </td> </tr> <tr> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 〃 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 〃 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 96.1.5 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 3,000 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 1,167.80 </td> </tr> <tr> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 〃 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 〃 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 96.1.18 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 3,000 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 1,036.16 </td> </tr> <tr> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 〃 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 〃 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 96.2.27 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 2,000 </td> <td height="30" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="132"> <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;' style="text-align:center;"> 1,034.00 </td> </tr></table>(다) 처분청은 1996.1～3월의 파라크실렌시가를 (주)OO과 OO정유(주)가 특수관계없는 OO석유화학(주)에 공급한 L/C가격 1,036.16$/MT로 보았고, 1996.4～5월은 청구법인이 특수관계없는 (주)OO에 공급한 거래가격 700$/MT를 시가로 보아 청구법인이 OO석유화학(주)에 판매한 가액과의 차액에 대해 부당행위계산부인하였으나 국세청심사결정은 1996.5월의 시가를 동종업체인 (주)OO이 (주)OO인더스트리에 거래한 판매가액 590.78$/MT로 보아 경정하도록 하였다.(라) 청구법인은 OO석유화학(주)에 파라크실렌 생산량의 90%를 공급하고 있고 파이프라인을 통하여 공급되기 때문에 소량거래처와는 거래조건이 달라 판매가격과 차이가 날 뿐 특수관계자에 대해 시가보다 낮은 가액으로 공급한 것이 아니라고 주장하면서 1996.1～3월중 (주)OO과 OO정유(주)가 OO석유화학(주)에 판매한 가격은 소량거래시의 가격이므로 시가로 보기는 어렵고, 처분청이 본 시가는 국제가격(US-CP)보다 평균 7～36% 높은 가격이라고 하고 있다.(%, $/MT)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="60" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="90"> <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;' style="text-align:center;"> 월별 </td> <td height="60" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="text-align:center;"> US-CP(A) </td> <td height="60" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 처 분 청 <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;' style="text-align:center;"> 적용시가(B) </td> <td height="60" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 청구법인 <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;' style="text-align:center;"> 판매가격(C) </td> <td height="60" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> B/A </td> <td height="60" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> C/A </td> </tr> <tr> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="90"> <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;' style="text-align:center;"> 1월 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="text-align:center;"> 904.00 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:20.0pt;text-align:right;"> 1036.16 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 825.88 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:25.0pt;text-align:right;"> 114.6 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 91.4 </td> </tr> <tr> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="90"> <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;' style="text-align:center;"> 2월 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="text-align:center;"> 904.00 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:20.0pt;text-align:right;"> 1036.16 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 825.88 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:25.0pt;text-align:right;"> 114.6 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 91.4 </td> </tr> <tr> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="90"> <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;' style="text-align:center;"> 3월 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="text-align:center;"> 904.00 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:20.0pt;text-align:right;"> 1036.16 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 825.88 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:25.0pt;text-align:right;"> 114.6 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 91.4 </td> </tr> <tr> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="90"> <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;' style="text-align:center;"> 4월 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="text-align:center;"> 760.40 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:20.0pt;text-align:right;"> 700.00 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 518.00 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:25.0pt;text-align:right;"> 92.1 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 68.1 </td> </tr> <tr> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="90"> <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;' style="text-align:center;"> 5월 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="text-align:center;"> 760.40 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:20.0pt;text-align:right;"> 700.00 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 430.00 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:25.0pt;text-align:right;"> 92.1 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 56.5 </td> </tr> <tr> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="90"> <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;' style="text-align:center;"> 평균 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="128"> <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;' style="text-align:center;"> 846.56 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:20.0pt;text-align:right;"> 901.70 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 685.13 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="margin-right:25.0pt;text-align:right;"> 106.5 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="109"> <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;' style="text-align:center;"> 80.9 </td> </tr></table>또한 처분청이 보는 시가로 이 건 거래를 했을 경우 청구법인의 영업이익이 증가하는 반면 OO석유화학(주)의 영업이익이 그만큼 감소하므로 양사를 합하여 보면 이 건 거래는 조세의 부담을 부당히 감소시키지 않은 것으로 나타난다고 청구법인은 주장하고 있다.(바) 위의 사실을 종합하여 보면 청구법인의 OO석유화학(주)에 대한 파라크실렌 판매가격이 (주)OO, OO정유(주)가 (주)OO, OO석유화학(주), OO산업(주)에 공급한 공급가격 및 청구법인과 특수관계에 있는 청구외 (주)OO에 대한 공급가격에 비해 상당히 낮은 것임이 인정되며, 이는 청구법인이 국제거래의 기준가격이라고 하는 US-CP가격의 1993.1～1998.12월까지 월별가격추이와 비교해 볼 때 1996.1～5월에 US-CP대비 57%～91%의 낮은 가격으로 공급한 것은 상당히 비정상적인 거래가격이라고 보여진다.또한 청구주장과 같이 다량거래처이고 파이프라인을 통하여 공급되기 때문에 소량거래처에 대한 공급가격보다 낮다는 것은 상당한 이유가 될 수 있으나 그렇다면 1996.1～5월외의 기간에도 이러한 가격이 적용되어야 할 것이나 청구법인이 제시한 자료에 이러한 정황은 나타나지 않는다.

그리고 여기에는 청구법인이 1996년 하반기 기업공개를 앞두고 있는 OO석유화학(주)에 이익을 분여하기 위한 동기가 있었을 개연성도 있는 것으로 인정되는바,판매가격은 거래량, 대금결제조건, 상품의 인도방법등 거래조건에 따라서 다를 수 있는 것이나 이 건의 경우는 위에서 보는 것처럼 특수관계있는 법인에 대한 청구법인의 1996.1～5월의 판매가격을 정상적인 거래가격으로 보기는 어려우므로 처분청이 동종업체인 (주)OO과 OO정유(주)의 특수관계에 있지 않는 OO석유화학(주)에 대한 판매가격을 시가로 보아 청구법인의 OO석유화학(주)에 대한 판매가격과의 차이를 부당행위계산부인한 것에 달리 잘못이 없는 것으로 보인다.

또한 부당행위계산부인은 거래일방인 청구법인의 조세를 부당하게 감소시킨 것으로 인정되면 그 요건이 충족되는 것이므로 이부분 청구주장도 이유가 없는 것으로 판단된다.<1993～1998년의 US-CP와 청구법인이 OO석유화학에 공급한 월별가액의 비교>($/MT, %)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="68" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 월별 </td> <td colspan="3" height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="203"> <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;' style="text-align:center;"> 93년 </td> <td colspan="3" height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="203"> <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;' style="text-align:center;"> 94년 </td> <td colspan="3" height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="203"> <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;' style="text-align:center;"> 95년 </td> </tr> <tr> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> USCP </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> OO </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> OO/USCP </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> USCP </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> OO </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> OO/USCP </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> USCP </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> OO </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> OO/USCP </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 1월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 451 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 456 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 101 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 491 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 500 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 650 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 736 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 113 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 2월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 451 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 456 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 101 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 491 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 545 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 111 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 650 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 736 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 113 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 3월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 451 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 471 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 104 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 491 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 555 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 113 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 650 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 798 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 123 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 4월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 463 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 472 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 491 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 530 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 108 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 794 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 901 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 113 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 5월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 463 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 472 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 491 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 530 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 108 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 794 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 901 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 113 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 6월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 463 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 472 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 491 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 530 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 108 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 794 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 901 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 113 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 7월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 468 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 478 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 529 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 539 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 882 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 990 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 112 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 8월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 468 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 478 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 529 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 539 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 882 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 990 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 112 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 9월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 468 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 483 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 103 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 529 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 539 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 882 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 975 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 111 </td> </tr> <tr> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 10월 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 468 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 478 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 617 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 577 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 94 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 904 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 997 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 110 </td> </tr> <tr> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 11월 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 468 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 478 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 617 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 603 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 98 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 904 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 997 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 110 </td> </tr> <tr> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 12월 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 468 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 478 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 102 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 617 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 593 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 96 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 904 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 997 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 110 </td> </tr></table>($/MT, %)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="68" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 월별 </td> <td colspan="3" height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="203"> <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;' style="text-align:center;"> 96년 </td> <td colspan="3" height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="203"> <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;' style="text-align:center;"> 97년 </td> <td colspan="3" height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="203"> <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;' style="text-align:center;"> 98년 </td> </tr> <tr> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> USCP </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> OO </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> OO/USCP </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> USCP </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> OO </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> OO/USCP </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> USCP </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> OO </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> OO/USCP </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 1월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 904 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 825 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 91 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 452 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 440 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 97 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 330 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 330 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 100 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 2월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 904 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 825 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 91 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 452 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 440 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 97 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 330 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 305 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 92 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 3월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 904 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 825 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 91 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 452 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 440 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 97 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 330 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 305 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 92 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 4월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 761 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 518 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 68 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 474 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 455 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 96 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 350 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 340 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 97 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 5월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 761 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 430 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 57 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 474 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 455 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 96 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 350 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 310 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 89 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 6월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 761 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 412 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 54 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 474 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 460 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 97 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 350 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 325 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 93 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 7월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 485 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 400 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 82 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 495 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 455 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 92 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 330 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 270 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 82 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 8월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 485 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 380 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 78 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 495 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 460 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 93 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 330 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 294 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 89 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 9월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 485 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 380 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:41.0pt 41.0pt 10.2pt 5.1pt" valign="middle" width="106"> <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;' style="text-align:center;"> 78 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 495 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 455 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 92 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 330 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 330 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 100 </td> </tr> <tr> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 10월 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 419 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 412 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 98 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 474 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 415 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 88 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 330 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 321 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 97 </td> </tr> <tr> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 11월 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 419 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 420 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 100 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 474 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 390 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 82 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 330 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 321 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 97 </td> </tr> <tr> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="30"> <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;' style="text-align:center;"> 12월 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 419 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 419 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 100 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 474 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 330 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 70 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="41"> <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;' style="text-align:center;"> 330 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="56"> <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;' style="text-align:center;"> 321 </td> <td height="42" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="106"> <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;' style="text-align:center;"> 97 </td> </tr></table>(3) 청구법인이 1996.3.31 825.88$/MT에 OO석유화학(주)에 공급한 33,000톤중 15,000톤에 대해 5.31자로 12,605.447톤을 판매 취소하고 동일자로 동수량을 톤당 430$에 재공급한 것과, 1996.6.30 잔여 2,394.553톤을 판매취소하고 동일자로 동수량을 408$/MT에 재공급한 것에 대해 처분청이 (주)OO과 OO정유(주)가 특수관계없는 OO석유화학(주)에 공급한 가격을 시가로 보아 부당행위계산부인한 것에 대하여, 청구법인은 1996.3 이후 파라크실렌 국제가격이 급속히 하락하여 당초계약을 합의해제하고 국제가격을 반영, 가격조정을 한 것이라고 주장하고 있으며, 처분청은 판매한 제품을 실지로는 반품한 사실이 없이 판매후에 판매를 취소하고 실물공급없이 단가만을 인하조정하여 세금계산서만을 재교부한 것이므로 이는 부당하게 낮은 단가를 적용함으로써 과세표준을 감소시킨 것이라고 보고 있는 바, 이것은 앞에서 본 바와 같이 동종타사가 특수관계에 있지 않는 사업자에게 공급한 가격을 시가로 볼 때 청구법인이 특수관계에 있는 OO석유화학(주)에 대해 정당한 이유없이 기판매분중 일부를 판매취소한후 시가보다 낮은 가격으로 재판매한 것으로 인정된다고 하겠다.

(4) 한편 청구법인은 앞에서 본 1996.5월분 판매수량 20,000톤에는 실제 3월에 판매하였으나 5.31자로 판매취소후 재판매한 것으로 기장처리한 12,605.447톤이 포함되어 있어 재판매 해당분은 중복하여 부당행위계산이 되었다고 주장하고 있어 이에 대하여 보면처분청은 청구법인이 실제3월에 판매하였으나 5.31자로 판매취소하고 가격을 인하하여 재판매처리한 12,605.447톤에 대하여 3월분 시가를 적용하여 부당행위계산부인규정을 적용하고도 또다시 5월분 판매수량 20,000톤 전부에 대하여 5월분 시가를 적용하여 부당행위계산부인규정을 적용하여 과세한 사실이 처분청의 이 건 조사서등 과세자료에 의하여 확인되는바,그렇다면 앞의(2)에서 1996.5월중 저가판매분으로써 부당행위계산부인되어야 하는 물량은 5월중의 순판매분 7,394.553톤임을 알 수 있으므로, 이 건 저가판매에 따른 부당행위계산부인시 판매취소분에 대해 별도로 부당행위계산부인한 12,605.447톤은 중복계산되었음이 인정된다 할 것이다.

(5) 처분청은 청구법인이 1996.2.21자로 OOOOO H·K LTD에 수출단가를 903.88$/MT로 하여 수출한 뒤 1996.11에 433.70$/MT으로 수출단가를 인하 조정한 것에 대해 당초 수출단가를 적용하여 그 차액을 부당행위계산 부인하였다. 청구법인은 재고과다(탱크용량부족)분을 중국 OOOOOO사에 보관코자 OOOOO H·K LTD에 수출형식을 빌어 반출후 보관하고 있다가 OOOO상사에 판매한 것으로, 당초 OOOOO H·K LTD와 계약한 가격은 과다 재고분을 반출하기 위한 형식적인 가격에 불과하고 실제 판매시의 가격으로 수출단가를 조정하기로 계약하였으며 판매시까지의 탱크임대료도 청구법인이 부담하였다고 주장하고 있어 이에 대하여 보면청구법인의 재고물량이 2월부터 증가하고 있음은 인정되나 3월이후의 재고물량에 비하면 보관할 수 없을만큼 과다한 것으로는 보이지 않는 점, 판매일이 수출일로부터 9개월이 경과한 시점인 점, 홍콩현지법인이 OOOO상사에 대해 판매하고 판매대금을 입금한 점등으로 보아 청구법인이 특수관계에 있는 현지 법인의 손실보전을 위해 사후에 감액한 것으로 보일 뿐만 아니라 보관료등을 청구법인이 부담하고도 수출한 후 9개월이 경과한 시점에서 수출단가를 903.88$/MT에서 1433.70$/MT로 대폭 인하조정한 것은 정상적인 거래관행으로 보기는 어렵다 할 것이다.< 1996년 상반기 청구법인의 파라크실렌생산 및 재고 >(톤)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="73"> <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;' style="text-align:center;"> 구? 분 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" 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;' style="text-align:center;"> 전기이월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="text-align:center;"> 1월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="text-align:center;"> 2월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="text-align:center;"> 3월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="text-align:center;"> 4월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="text-align:center;"> 5월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="text-align:center;"> 6월 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="text-align:center;"> 계 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="73"> <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;' style="text-align:center;"> 생산량 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" 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;' style="text-align:center;"> </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 51,154 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 50,729 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 44,414 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 51,716 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 30,125 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 5,152 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 233,290 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="73"> <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;' style="text-align:center;"> 판매량 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" 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;' style="text-align:center;"> </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 51,437 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 46,812 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 21,147 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 33,359 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 26,625 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 35,377 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 214,757 </td> </tr> <tr> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="73"> <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;' style="text-align:center;"> 재고량 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" 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;' style="text-align:center;"> 6,721 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 6,439 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 10,356 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 33,623 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 51,979 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 55,479 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 25,254 </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="69"> <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;' style="margin-right:5.0pt;text-align:right;"> 25,254 </td> </tr></table>(6) 위의 사실관계를 종합해 보면 청구법인이 특수관계에 있는 OO석유화학(주)에 대한 1996.1～5월의 공급가액 및 1996.3월 판매분중 일부를 판매취소후 가격인하 하여 재판매한 공급가액에 대해 동종타사의 특수관계에 있지 않는자에 대한 판매가격을 시가로 보아 부당행위계산부인한 것과 청구법인이 OOOOO H·K LTD에 1996.2.11 수출한 뒤 1996.11 수출단가를 인하한 것에 대해 당초 수출가격을 정당한 시가로 보아 부당행위계산부인한 처분에는 잘못이 없는 것으로 판단된다.다만, 앞서 살펴본 바와 같이 1996.5월 OO석유화학(주)에 대한 공급물량 20,000톤에는 1996.3월 판매분중 판매취소후에 1996.5월에 재판매한 것으로 세금계산서를 재교부한 물량 12,605.447톤이 포함되어 있는데도, 판매취소후 가격인하 하여 재판매한 부분에 대해 처분청이 부당행위계산부인을 하였으므로 1996.5월분 부당행위계산부인시에는 중복하여 부당행위계산부인된 12,605.447톤을 제외한 순판매분 7,394.553톤에 대해서만 부당행위계산부인하여야 할 것이다.

라. 따라서 이 건 심판청구는 심리결과 청구주장이 일부 이유있다고 인정되므로 국세기본법 제81조 및 같은법 제65조 제1항 제2호 및 제3호의 규정에 의하여 주문과 같이 결정한다.

핵심 요약

이유

주문

관련법령

법인세법을 다룬 다른 기관의 판단