판매수당과 수금수당을 손금에 산입할 수 있는지 여부(경정)

Q: 판매수당과 수금수당을 손금에 산입할 수 있는지 여부(경정)

사원의 실질이 사업자로 인정되는 경우 사원에 대한 수당은 법인의 수익에서 제외하고 사원의 수입금액으로 하는 것임

이유

1. 처분 개요 청구법인은 일본 오디오기기 생산회사인 OOOOO사의 한국내 카오디오의 판매업체이며, 자동차용 TFT 액정TV를 생산하는 법인으로서 청구법인은 OOO(OOOOOOOOOOOOOO), OOO(OOOOOOOOOOOOOO), OOO(OOOOOOOOOOOOOO), OOO(OOOOOOOOOOOOOO)[이하 “쟁점사원”이라 한다]의 판매활동을 통하여 1999사업연도에 2,053,152,400원, 2000사업연도에 4,397,501,130원, 합계 6,450,653,530원(이하 “쟁점수입금액”이라 한다)을 매출하였고, 처분청은 쟁점사원을 독립된 사업자로 보아 쟁점사원을 통하여 매출된 쟁점수입금액에 대하여 청구법인이 쟁점사원에게 매출세금계산서를 교부하지 않고 쟁점사원이 거래한 자동차정비업소 등에게 직접 교부한 사실과 기타 매출누락 등을 확인하여 매출누락 등을 익금 산입하고 세금계산서 불성실가산세 등을 적용함에 따라 2001.1.6. 청구법인에게 1999사업년도 귀속 법인세 342,504,380원, 1999년 제2기분 부가가치세 237,705,490원, 2000년 제1기분 부가가치세 443,915,110원을 결정고지 하였다. 청구법인은 이에 불복하여 2001.4.4 이 건 심판청구를 제기하였다.

2. 청구법인 주장 및 처분청 의견 가. 청구법인 주장 (1) 청구법인은 통상 영업사원을 통하여 제품을 매출하고 있으며, 영업사원 중 청구법인이 설립되기 전부터 국내 카오디오업계에 종사했던 유능한 영업전문가들인 쟁점사원이 청구법인 매출액의 약 40%를 판매하고 있는 바, 청구법인은 이들 쟁점사원을 고용할 때는 다른 영업사원들과는 달리 높은 판매수당을 보장하고, 쟁점사원의 책임하에 판매대금까지 회수토록 하면서 그와 관련한 일체의 권한을 부여하는 대신 재정보증서는 물론이고 필요에 따라서는 담보물을 제출토록 상호 약정하였으므로 쟁점사원은 청구법인의 영업사원이 분명하고 따라서 쟁점사원이 판매한 매출액에 대하여 청구법인이 판매처인 자동차정비업소 등에 매출세금계산서를 교부한 것은 정당하므로 쟁점사원을 독립된 사업자로 보아 쟁점사원을 통하여 판매한 쟁점수입금액에 대한 세금계산서를 사실과 다른 세금계산서로 보아 과세한 이 건 처분은 부당하다.

(2) 쟁점사원에게는 매월 판매수당 및 수금수당이 지급되고 있으나 비용으로 계상하지 못하였으므로 이를 각사업연도 소득금액 계산시 손금에 산입하여 경정결정하여야 한다.

나. 처분청 의견 (1) 청구법인이 보관하고 있는 총판계약서 및 판매거래처 요약서 등을 보면 쟁점사원을 “총판”이라고 기록하고 있고, 쟁점사원에게 급여 등을 지급한 사실이나 근로소득세를 원천징수하여 신고납부한 사실이 없으며, 청구법인의 원시장부인 외상매출금현황표를 보면 쟁점사원에 대한 외상매출금이 기록되어 있어 쟁점사원은 청구법인의 영업사원이 아닌 독립된 총판사업자이므로 쟁점수입금액에 대한 세금계산서는 쟁점사원에게 교부하는 것이 정당하다.

(2) 쟁점사원에게 지급한 판매수당 등에 대하여 그 근거가 불명확하고 쟁점사원의 수익이므로 청구법인의 경비로 인정하기 어렵다.

3. 쟁점 및 판단 가. 쟁점 (1) 쟁점사원에게 청구법인의 제품을 공급한 것을 청구법인의 매출로 볼 수 있는 지 여부와 (2) 쟁점사원에게 지급한 판매수당과 수금수당을 손금에 산입할 수 있는 지 여부를 가리는 데 있다.

나. 관련법령 (1) 부가가치세법 제2조 【납세의무자】 ① 영리목적의 유무에 불구하고 사업상 독립적으로 재화(제1조에 규정하는 재화를 말한다. 이하 같다) 또는 용역(제1조에 규정하는 용역을 말한다. 이하 같다)을 공급하는 자(이하 사업자 라 한다)는 이 법에 의하여 부가가치세를 납부할 의무가 있다.

(2) 부가가치세법 제22조 【가산세】 ① 생략 ② 사업자가 다음 각호의 1에 해당하는 경우에는 그 공급가액에 대하여 개인에 있어서는 100분의 1, 법인에 있어서는 100분의 2에 상당하는 금액을 납부세액에 가산하거나 환급세액에서 공제한다.

1. 제16조 제1항의 규정에 의한 세금계산서를 교부하지 아니한 때 또는 교부한 분에 대한 세금계산서의 필요적 기재사항의 전부 또는 일부가 기재되지 아니하거나 사실과 다른 때 (3) 법인세법 제19조 【손금의 범위】 ① 손금은 자본 또는 출자의 환급, 잉여금의 처분 및 이 법에서 규정하는 것을 제외하고 당해 법인의 순자산을 감소시키는 거래로 인하여 발생하는 손비의 금액으로 한다. ② 제1항의 규정에 의한 손비는 이 법 및 다른 법률에 달리 정하고 있는 것을 제외하고는 그 법인의 사업과 관련하여 발생하거나 지출된 손실 또는 비용으로서 일반적으로 용인되는 통상적인 것이거나 수익과 직접 관련된 것으로 한다.

다. 사실관계 및 판단 (1) 먼저 쟁점(1)에 대하여 살펴본다. (가) 청구법인이 쟁점사원에 대하여 일반 영업사원과 달리 고정급여를 지급하지 않고 개별적인 약정에 의하여 서로의 관계를 설정하고 있는 사실과 청구법인의 거래처명세표에 쟁점사원이 총판으로 기록된 사실, 청구법인이 외부에 공표하지 않은 실질 장부에 쟁점수입금액의 미수금을 쟁점사원에 대한 외상매출금으로 기장하고 있는 사실, 쟁점사원이 동 외상매출금을 수금한 경우 일정금액을 차감(청구법인의 장부에는 “DC"로 기록됨)하고 나머지만 청구법인에 입금한 사실 및 쟁점사원은 거래처에 대하여 자신들을 청구법인의 영업부장으로 홍보하면서 제품을 공급하였고 쟁점수입금액에 대한 세금계산서를 청구법인이 직접 거래처에게 교부한 사실 등이 청구법인이 제시한 관련 장부 및 처분청의 조사서 등에 의하여 확인된다.

(나) 부가가치세법상 납세의무자란 「영리목적의 유무에 불구하고 사업상 독립적으로 재화 또는 용역을 공급하는 자」 즉, 사업자를 납세의무자로 규정하고 있는 바, 일반적으로 사업이라함은 부가가치를 창출해 낼 수 있는 정도의 사업형태를 갖추고 계속적, 반복적인 의사로 재화 또는 용역을 공급하는 경우가 이에 해당할 것이고(같은 뜻 대법원 86누555, 1986.12.9), 사업의 독립성은 다른 사업자에 고용되어 종속관계를 이루는 가와 다른 사업에 부수되어 별도의 독립된 사업으로 볼 수 없는 지에 따라 판단할 수 있을 것이다.

(다) 따라서 쟁점사원이 위의 사업자에 해당하는 지를 보면, 첫째, 쟁점사원은 1999년 이전부터 이 건 처분시까지 계속해서 청구법인의 제품을 공급받아 전국의 자동차정비업소 등에 공급하여 왔고 그에 따라 일정한 금액의 대가를 지급받은 사실이 확인되므로 사업형태를 갖추고 계속적, 반복적인 의사로 재화 또는 용역을 공급한 사실이 인정된다 하겠다. 둘째, 쟁점사원은 청구법인의 일반사원과는 달리 별도의 약정에 의하여 청구법인과의 관계를 설정하고 있고, 쟁점사원이 매출한 부분에 대하여 대금의 수금을 전적으로 쟁점사원이 책임지도록 되어 있으며 그 책임을 담보하기 위하여 쟁점사원은 부동산 등 담보를 제공하고 있고, 청구법인은 쟁점사원에게 일정급여나 수당 및 실비변상적인 경비 등을 지급한 사실이 확인되지 않는 점 등으로 보아 쟁점사원은 청구법인에 종속되었다고 볼 수 없는 것으로 판단된다.

셋째, 쟁점사원은 청구법인의 지시에 의하여 제품을 판매하는 것이 아닌 독자적인 판단으로 수량 및 제품의 종류 등을 지정하고 자동차정비업소 등과 거래관계를 생성하고 있으므로 이는 청구법인의 사업에 대한 부수사업이라고 볼 수 없다. (라) 위의 내용을 종합하면, 쟁점사원은 비록 청구법인의 영업부장직함의 명함을 제작하여 거래처에 이를 홍보하고 제품을 판매하였으나, 청구법인과는 독립적으로 자의적인 판단과 책임하에 청구법인의 제품을 공급받아 거래처에 판매하였던 바, 이는 실질적으로 쟁점사원이 청구법인의 중간도매상으로서 판매업을 영위한 것으로 보이므로 쟁점사원을 사업자로 보고 이 건 처분한 것은 정당한 것으로 판단된다.

(2) 다음은 쟁점(2)에 대하여 살펴본다. (가) 청구법인은 아래표와 같이 쟁점사원에게 판매수당과 수금수당을 지급하였다고 주장하고 있으며, 동 금액은 청구법인이 외부공표 재무제표 등에 반영하지 않아 제세 신고누락되었으나 처분청의 조사시 확인되고 이건 처분의 근거가 된 실질 장부에서 쟁점사원이 외상매출금을 입금할 때 차감하고 입금(청구법인은 이를 “DC”로 기록하여 명칭만 다름)한 금액(이하 “쟁점DC금액”이라 한다)과 동일한 금액임이 확인된다.

(나) 쟁점DC금액(쟁점사원별·월별) 내역(부가가치세 포함가격) (단위 : 원) <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:0.3pt 27.2pt -156.5pt 10.0pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height: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="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:309.9pt 14.3pt 14.3pt 58.2pt" valign="middle" width="103"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; 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margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> OOO </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:-149.6pt -109.2pt -156.5pt 0.3pt" valign="middle" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> OOO </td> <td height="26" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-183.8pt -118.5pt -183.8pt -197.1pt" valign="middle" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 합??? 계 </td> </tr> <tr> <td height="22" 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 12.9pt 0.0pt 2.1pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1999. 1. 24 </td> <td height="22" 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:291.8pt 0.0pt 0.0pt -145.3pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 456,225 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,115,626 </td> <td height="22" 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 0.1pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,102,660 </td> <td height="22" 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:-57.3pt 0.0pt 25.8pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 987,834 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="21" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2. 21 </td> <td height="21" 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 1.4pt 0.0pt 1.4pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 56,328 </td> <td height="21" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 989,349 </td> <td height="21" 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 14.3pt 0.0pt 309.9pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,511,110 </td> <td height="21" 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:0.1pt 0.0pt 0.0pt 0.1pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,187,484 </td> <td height="21" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="21" 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:-215.0pt -144.5pt 0.3pt -111.7pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3. 21 </td> <td height="21" 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:0.3pt 0.5pt 0.5pt 0.5pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 351,507 </td> <td height="21" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,032,399 </td> <td height="21" 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 -209.4pt 0.0pt 0.5pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,242,158 </td> <td height="21" 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:-11.1pt 82.0pt 25.8pt -37.9pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,601,248 </td> <td height="21" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-144.5pt 54.2pt -327.7pt -262.7pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="21" 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:0.5pt 0.5pt 0.5pt 0.5pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4. 25 </td> <td height="21" 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:-209.4pt -143.1pt -109.2pt 0.3pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 233,594 </td> <td height="21" 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:-216.0pt 288.0pt 25.5pt 154.2pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 638,119 </td> <td height="21" 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 0.3pt 0.0pt -203.2pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,381,082 </td> <td height="21" 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:164.1pt 0.0pt 0.0pt 0.1pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,106,409 </td> <td height="21" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="21" 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:-209.8pt 25.5pt 25.5pt 2.1pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5. 15 </td> <td height="21" 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 54.8pt -327.7pt 218.4pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 515,475 </td> <td height="21" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,276,580 </td> <td height="21" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,190,358 </td> <td height="21" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,803,410 </td> <td height="21" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 15.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="21" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6. 25 </td> <td height="21" 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 14.3pt 0.0pt 6.1pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 546,901 </td> <td height="21" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,297,850 </td> <td height="21" 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:0.1pt 19.0pt 0.0pt -263.9pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,583,506 </td> <td height="21" 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:164.4pt 0.0pt 0.0pt 0.1pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,860,900 </td> <td height="21" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 7. 24 </td> <td height="22" 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 18.9pt 0.0pt -224.4pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 537,854 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,124,398 </td> <td height="22" 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 14.2pt 0.0pt -45.6pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,965,960 </td> <td height="22" 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:-198.2pt -109.2pt 0.3pt -161.6pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 7,065,137 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-209.8pt -138.9pt -109.2pt 0.3pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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:-183.4pt 82.2pt 0.3pt 0.7pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 8. 25 </td> <td height="22" 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:12.8pt 0.0pt 0.0pt 0.0pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,457,571 </td> <td height="22" 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:-160.7pt -143.1pt 0.3pt 0.3pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" 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:-197.4pt -194.3pt 0.5pt -144.7pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5,012,480 </td> <td height="22" 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:1.4pt 5.1pt 1.4pt 5.1pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6,534,110 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.4pt 5.1pt 1.4pt 5.1pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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:1.4pt 5.1pt 1.4pt 5.1pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9. 23 </td> <td height="22" 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:1.4pt 5.1pt 1.4pt 5.5pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,692,169 </td> <td height="22" 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 66.6pt -327.7pt 5.9pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 8,187,859 </td> <td height="22" 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 5.9pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5,333,680 </td> <td height="22" 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 66.6pt -327.7pt 224.4pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5,667,805 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 66.6pt -327.7pt -23.2pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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:228.4pt 25.8pt 25.8pt 7.3pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10. 24 </td> <td height="22" 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 66.6pt -327.7pt 223.2pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 951,940 </td> <td height="22" 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:228.4pt 25.8pt 25.8pt 8.3pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,859,676 </td> <td height="22" 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 66.6pt -327.7pt 206.9pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5,494,324 </td> <td height="22" 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:-121.9pt 67.1pt -327.7pt 123.1pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,723,796 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 66.6pt -327.7pt 206.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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 66.6pt -327.7pt 205.7pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 11. 21 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,553,541 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,700,564 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,042,498 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 12. 19 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,769,028 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,480,036 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="29" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1999년 소계 </td> <td height="29" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 8,353,106 </td> <td height="29" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 24,521,856 </td> <td height="29" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 43,286,910 </td> <td height="29" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 46,060,668 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.3pt 0.5pt 1.2pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 122,222,540 </td> </tr> <tr> <td height="22" 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:1.0pt 1.1pt 1.1pt 1.1pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2000. 1. 23 </td> <td height="22" 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:0.8pt 0.8pt 0.7pt 0.6pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,074,837 </td> <td height="22" 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:0.5pt 0.5pt 0.5pt 0.5pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,110,733 </td> <td height="22" 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:-149.6pt -109.2pt -156.5pt 0.3pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 8,301,280 </td> <td height="22" 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:0.8pt 54.6pt -327.7pt 291.7pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6,418,016 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2. 20 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,324,183 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 7,993,123 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6,179,914 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 7,225,796 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3. 26 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5,953,943 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5,248,125 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4. 23 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,305,845 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 14,478,249 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9,768,604 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9,448,327 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5. 21 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,334,862 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9,039,789 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6. 18 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,414,387 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16,895,157 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 13,129,291 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 17,403,314 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 7. 23 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 8,389,514 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 11,496,474 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 11,263,953 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 11,606,998 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 8. 20 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5,740,714 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 13,538,314 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 14,989,855 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 14,651,539 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9. 24 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6,736,529 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 12,343,323 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10,690,173 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 11,772,932 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10. 22 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6,982,376 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 14,849,893 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 13,494,688 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 11,758,338 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 11. 26 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 17,655,753 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10,841,426 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10,697,078 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 12. 24 </td> <td height="22" 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="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 8,970,591 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 13,339,734 </td> <td height="22" 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="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 13,090,002 </td> <td height="22" 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="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 12,614,433 </td> <td height="22" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 1.1pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2000년 소계 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 1.1pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="103"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 50,273,838 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 1.1pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 126,700,753 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 1.1pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="99"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 126,742,918 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 1.1pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 118,844,896 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 1.1pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="89"> <p style='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 422,562,405 </td> </tr></table>(다) 청구법인은 쟁점DC금액을 쟁점사원에게 판매수당 및 수금수당으로 지급하였으므로 이를 청구법인의 손금으로 인정하여야 한다고 주장하고 있으나, 쟁점(1)에서 쟁점사원을 독립된 사업자로 판단하였으므로 쟁점사원에게 귀속되는 쟁점DC금액은 청구법인의 경비가 아닌 쟁점사원의 수익금액으로 이 부분 청구법인의 주장은 인정할 수 없다.

(라) 다만, 쟁점DC금액은 쟁점사원이 청구법인에게 지급하여야 할 제품매입가격(부가가치세가 포함됨)에서 차감하고 청구법인에 입금함으로서 쟁점사원에게 귀속되는 소득으로 독립된 중간도매상의 판매이익의 성격을 갖고 있는 것인 바, 처분청은 청구법인이 교부한 매출세금계산서의 금액 즉, 쟁점DC금액이 포함되어있는 쟁점사원의 판매금액 전액을 청구법인의 매출로 인정하였으나 쟁점DC금액은 중간도매상인 쟁점사원의 판매이익으로서 청구법인의 매출액에서는 제외되어야 하는 금액이므로 쟁점DC금액을 쟁점사원의 소득으로 보아 소득세를 과세하는 것은 별론으로 하더라도, 1999사업연도 청구법인의 매출금액에서 111,111,400원(=122,222,540원×100/110)을 제외하고, 2000사업연도의 매출금액에서 384,147,641원(=422,562,405원×100/110)을 제외하여 각 과세기간의 법인세 및 부가가치세 과세표준과 세액을 경정하여야 할 것으로 판단된다.

라. 결론 이 건 심판청구는 심리결과 청구주장이 일부 이유 있으므로 국세기본법 제81조 및 제65조 제1항 제2호 및 제3호의 규정에 의하여 주문과 같이 결정한다.

판매수당과 수금수당을 손금에 산입할 수 있는지 여부(경정)

핵심 요약

이유

주문