1세대 2주택에 해당하는지 여부(취소)

1. 처분개요 가. 청구인은 청구인의 배우자 이OO 명의로 OOO OOO OOO OOO OOOOO OOOO OOOO(이하 쟁점주택 이라 한다)를 보유한 상태에서 2003.9.30. OOOOO OOO OOO OOO OOOOOO OOOO OOOO(대지 20.459㎡, 건물 84.98㎡, 이하 쟁점아파트 라 한다)를 양도하고 2004.5.31. 양도차액을 실거래가로 신고, 과세미달로 양도소득세를 신고하였다.

나. 처분청은 청구인은 1세대 2주택으로서 쟁점아파트 양도에 대한 양도소득세 실지조사를 실시한 결과 취득가액을 확인할 수 있는 거래증빙을 제출하지 않았다 하여 취득세 과세표준을 취득가액으로 하여 2005.1.6. 청구인에게 2003년귀속 양도소득세 62,787,440원을 경정 고지하였다 . 다. 청구인은 이에 불복하여 2005.3.11. 심판청구를 제기하였다.

2. 청구인 주장 및 처분청 의견 가. 청구인 주장 쟁점주택을 청구인의 처 이OO(OOOOOOOOOOOOOO) 명의로 취득한 동기는 청구인의 처형 이OO(OOOOOOOOOOOOOO)가 1994.10.11. 남편과 이혼을 하고 혼자 살다가 1997년 3월부터 OOOOO O OO OOOO OOOOOOOO 주택(지하 1층 지상2층)의 지상2층에 있는 방 1칸을 삭월세(계약서 없음)로 얻어 혼자 살다가 같은 집 지하 1층 방2칸을 2000.11.9.에 월세보증금 2,500만원과 월세 10만원에 계약하여 한동안 혼자 살다가 심OO란 남자와 사실혼으로 동거를 하였으나 본인에 대한 심한 폭언, 폭력과 친인척들에게 까지도 협박전화를 하여 2002년 7월에 혼자 나오면서 월세보증금 2,500만원 중 750만원은 심OO에게 남겨두고 1,750만원만 가지고 나와 친구집에 숨어 지내다 쟁점주택을 3,750만원에 이OO의 이름으로 OOO OOO OOO OOO OOO OO공인중개사 권OO 의 중개로 이OO가 양도인인 청구외 김OO와 직접 2002.8.7. 부동산매매계약을 체결하고 취득하였으며, 이OO는 주민등록지(청구인의 주소지와 동일한 OOOOO OOO OOOO OOOOO)와는 다르게 쟁점주택에서 거주하고 있다.

쟁점주택을 이OO명의로 취득하고 이OO의 주민등록지를 실지 거주지인 쟁점주택 소재지로 옮기지 않고 전화도 쟁점주택에 설치하지 않은 이유는 직업상 집에 있는 시간도 적고 동거인의 추적이 두려워서이다. 또한 쟁점주택의 취득가액 3,750만원은 2002.8.5. 이OO의 OOOO OO(OOOOOOOOOOOOOOOOO)에서 인출한 8백만원, OO은행 OOO지점으로부터 2002.8.9. 쟁점주택을 담보로 이OO의 이름으로 2천만원의 대출금(이하 대출금 이라 한다) 및 이OO가 거주하였던 OOOOO OOO OOOO OOOOOO OOOOO OOOO(이하 신정동 다가구주택 이라 한다) 월세보증금 2,500만원 중 750만원을 심OO에게 남겨두고 가지고 나온 1,750만원 중 950만원으로 취득하였으며, 나머지 800만원은 집수리비 550만원, 등기비용 1,144천원, 가전제품 구입비 105만원(중고 냉장고 20만원, 에어콘 5평짜리 55만원, TV30만원)으로 지출하였으며, 2천만원의 대출금에 대한 이자는 이OO가 이OO의 OO은행 OOO지점 대출금이자 자동이체계좌(OOOOOOOOOOOOOO)로 송금한 사실을 미루어 보더라도 쟁점주택은 이OO의 주택이 아니라 이OO의 주택이다.

당초 2004.5.31.에 신고된 2003년 귀속 양도소득세 확정신고서는 세무사(김OO)에게 작성을 의뢰하면서 쟁점주택은 실제로는 처형의 소유로서 1세대1주택에 해당한다고 알려 주었을 뿐 외국이민계획에 관한 말은 언급한 사실이 없는데도 불구하고 신고서 표지에 1세대1주택비과세 신고대상이면서 적자보고 손해본 양도임(외국이민계획중) 이라고 청구인의 사전열람없이 세무사가 임의로 작성하여 처분청에 접수한 것이므로 처분청이 1세대 2주택이라는 이유로 쟁점아파트 양도에 대하여 양도소득세를 부과한 것은 취소되어야 한다.

나. 처분청 의견 청구인은 이OO가 동거인 심OO의 주소지 추적 등을 두려워하여 동생인 이OO의 명의로 쟁점주택을 취득하였다고 주장하나, 주민등록은 부동산등기와 별개의 문제로서 부동산실권리자명의등기에 관한 법률 을 위반하면서 이OO명의로 등기할 사유 가 되지 아니하며, 또한 이OO는 대출일인 2002.8.9. 이후 2003.5.22.까지 이OO는 이OO명의의 OO은행 OOO지점 대 출금에 대한 대출이자자동이체계좌(OOOO OOOOOOOOOOOOOO)로 송금한 사실이 없고, 이OO가 OOOOOO(OOOOOOOOOOOOOOOOO)에서 현금 800만원을 인출한 2002.8.5.과 쟁점주택 부동산매매계약서를 작성한 2002.8.7.과는 날자가 맞지 아니하며, 당초 청구인은 1세대1주택 비과세로 신고하지 않고 실거래가로 과세미달로 신고한 사실을 미루어 보더라도 쟁점주택은 이OO의 소유가 아니라 청구인의 처인 이OO의 소유인 것으로 판단되므로 1세대2주택으로 하여 청구인에게 양도소득세를 부과한 과세처분은 정당하다.

3. 심리 및 판단 가. 쟁점 청구인을 1세대2주택으로 보아 쟁점아파트 양도에 대하여 실거래가에 의한 양도소득세 부과처분의 정당 여부 나. 관련법령 1) 소득세법 제89조 【비과세양도소득】 다음 각호의 소득에 대하여는 양도소득에 대한 소득세(이하 양도소득세 라 한다)를 과세하지 아니한다. (1999. 12. 28 개정) 1～2.(생략) 3. 대통령령이 정하는 1세대 1주택(가액이 대통령령이 정하는 기준을 초과하는 고가주택을 제외한다)과 이에 부수되는 토지로서 건물이 정착된 면적에 지역별로 대통령령이 정하는 배율을 곱하여 산정한 면적 이내의 토지의 양도로 인하여 발생하는 소득 (2002. 12. 18) 2) 소득세법시행령 제154조 【1세대 1주택의 범위】(2002. 10. 1 대통령령 제17751호 개정분) ① 법 제89조 제3호에서 1세대 1주택 이라 함은 거주자 및 그 배우자가 그들과 동일한 주소 또는 거소에서 생계를 같이하는 가족과 함께 구성하는 1세대가 양도일 현재 국내에 1주택을 보유하고 있는 경우로서 당해 주택의 보유기간이 3년 이상인 것(서울특별시, 과천시 및 택지개발촉진법 제3조 의 규정에 의하여 택지개발예정지구로 지정 고시된 분당 일산 평촌 산본 중동 신도시지역에 소재하는 주택의 경우에는 당해 주택의 보유기간이 3년 이상이고 그 보유기간 중 거주기간이 1년 이상인 것)을 말한다.(이하생략) 구 제154조 【1세대 1주택의 범위】(2002. 10. 1 대통령령 제17751호 개정전) ① 법 제89조 제3호에서 1세대 1주택 이라 함은 거주자 및 그 배우자가 그들과 동일한 주소 또는 거소에서 생계를 같이하는 가족과 함께 구성하는 1세대가 양도일 현재 국내에 1주택을 보유하고 있는 경우로서 당해 주택의 보유기간이 3년 이상인 것을 말한다.

다만, 다음 각호의 1에 해당하는 경우에는 그 보유기간의 제한을 받지 아니한다. (1995. 12. 30 개정) 부 칙 (2002. 10. 1 대통령령 제17751호) 제1조 【시행일】 이 영은 공포한 날부터 시행한다. 제2조 【일반적 적용례】 이 영은 이 영 시행후 최초로 양도하는 분부터 적용한다. 제3조 【1세대 1주택에 대한 경과조치】 ① 이 영 시행후 1년이 되는 날까지 당해 주택을 양도하는 경우 또는 대통령령 제17555호 소득세법시행령 중 개정령 부칙 제3항의 규정을 적용받는 경우에는 제154조 제1항의 개정규정에 불구하고 종전의 규정 을 적용한다.

(2002. 12. 30 개정) 다. 사실관계 및 판단 1) 처분청은 청구인이 부동산실권리자명의등기에 관한 법률 을 위반하면서 이OO명의로 등기할 사유가 되지 아니하고, 대출금에 대한 이자를 2002.8.9. 이후 2003.5.22.까지 대출이자자동이체계좌(OOOO OOOOOOOOOOOOOO)로 송금한 사실이 없고, 이OO의 OOOOOO(OOOOOOOOOOOOOOOOO)에서 현금 800만원을 인출한 2002.8.5.과 쟁점주택매매계약금을 지급한 날인 2002.8.7.과는 날자가 맞지 아니하고, 당초 청구인이 1세대1주택으로 신고하지 않고 실거래가로 과세미달로 신고한 것을 보더라도 쟁점주택은 이OO의 소유가 아니라 청구인의 처 이OO의 소유인 것으로 판단되므로 1세대2주택으로 하여 양도소득세를 부과한 당초 처분은 정당하다고 주장하는데 대하여 청구인은 쟁점주택은 청구인의 처형 OOO의 소유로 이OO에게 명의신탁한 것으로 1세대1주택이나 양도소득세 신고시 세무사(김OO)의 오류로 1세대2주택인 것처럼 잘못신고 된 것으로 1세대2주택으로 하여 양도소득세를 부과한 당초 처분은 부당하다고 주장하며 쟁점주택 취득 부동산매매계약서 원본, 중개대상물 확인·설명서(Ⅰ) 원본, 공인중개사 권OO의 확인서, OO텔레콤주식회사 발행 핸드폰 번호 OOOOOOOOOOOOO의 이용계약 등록사항 증명서, 이OO의 OOOO OOOOOO(OOOOOOOOOOOOOO) 사본, 이OO의 OO은행 저축예금통장(OOOOOOOOOOOOOO) 사본, 신정동 다세대주택 전월세계약서 원본 및 케이블TV시청확인서 등을 제시하므로 이에 대하여 본다.

2) 쟁점주택의 취득 부동산매매계약시 공인중개사 권OO가 작성한 「부동산매매계약서」 원본 및 부동산중개업법 시행규칙 별지 제15호 서식인 「중개대상물 확인·설명서(Ⅰ)」원본상의 매수인란에 매수인 으로 이OO을 기재하고 대리인으로 이OO가 서명하고 이OO의 도장을 찍은 점, 매수인의 전화번호란에 기재된 핸드폰번호(OO OOOOOOOOOOO) 를 OO 텔레콤주식회사가 발행한 「이용계약 등록사항 증명서」에 의거 소유주 확인 결과 이OO로 확인된 점, 인감증명을 첨부하지는 않았지만 부동산매매계약서에 찍은 도장과 동일한 도장을 찍 은 쟁점주택을 중개한 공인중개사 권OO의 사실확인서에서도 쟁점주택 매매계약시 및 잔금지급시 이OO은 없었으며 이OO가 하였다고 진술하고 있다.

3) 또한 이OO가 주장하고 있는 쟁점주택의 취득자금 출처, 대출금이자 상환경위 및 청구인이 제출한 증빙자료를 종합하여 보면, 이OO의 OOOOOO(OOOOOOOOOOOOOOOOO)에서 2002.8.5.에 인출한 800만원으로 2002.8.7. 매매계약을 체결하고 계약금 300만원을 지급하였고, 잔금은 2002.8.9. 쟁점주택을 담보로 OO은행 OOO지점에서 등기부상의 소유주인 이OO명의로 대출받은 대출금 2,000만원, 2002.8.5.에 인출한 800만원 중 계약금 300만원을 지급하고 남은 500만원 및 신정동 다세대주택 월세보증금 2,500만원 중 동거인 심OO에게 750만원을 지급하고 남은 1,750만원 중 950만원으로 충당하였으며, 대출금에 대한 이자는 이OO의 OOOO OOO지점 대출금이자 자동이체계좌(OOOOOOOOOOOOOO)로 별첨 「대출금 이자 입금내역 」과 같이 초기에는 타인명의로 송금한 부분이 일부 있으나 이는 이OO가 1997년부터 2002.7월까지 다녔던 OO건설 경리로 근무 당시 거래관계로 알게 된 지인(김OO, OOO, OOO)과 이OO가 2004.1.1.부터 다니는 (주)OO전자의 생산직사원으로 근무하는 관계로 시간관계상 직장동료(방OO, OOO, OOO)에게 입금부탁을 하였다며 김OOOOOOOOOO의 사실확인서 및 이OOOOOOOOOO의 재직증명 서를 제출한 것으로 보아 이OO가 이자를 실제로 부담한 것으로 판단되며 그이외의 이자의 대부분은 이OO가 송금하였으며 , 쟁점주택 취득자금원의 일부(950만원)로 사용하였다고 주장하는 신정동 다가구주택의 월세보증금 2,500만원의 실존여부도 이OO의 주민등록상으로 1997.3.12.부터 2003.2.4.거주한 것으로 되어 있고 청구인이 제시한 신정동 다가구주택 전월세계약서 원본을 보더라도 새로이 만든 것으로 보이지 않으며, 그리고 이OO는 동거인 심OO의 추적을 피하기 위하여 주민등록을 쟁점주택 소재지로 옮겨 놓지 못한 상태에서 실제로는 쟁점주택에 거주하였다고 주장하면서 거주사실을 나타내는 증빙서류인 케이블TV방송인 주식회사 OO OO방송이 발행한 「가입 의뢰 확인서」를 보면 2002.8.20.부터 2005.6.15. 확인서 발행일 현재까지 케이블TV를 이OO가 시청(월시청료 11,000원)하고 있다고 확인하고 있는 점 등을 종합하여 보면 부동산실명법 위반여부는 별론으로 하더라도 청구인의 처형인 이OO가 쟁점주택을 청구인의 처인 이OO의 명의로 취득하였다는 청구주장이 신빙성이 있어 보인다.

4) 청구인은 쟁점아파트에 거주한 사실은 없으나 1998.11.28.에 취득하여 2003.9.30. 양도시까지 4년 10개월간 보유하여, 쟁점주택을 이OO의 소유주택으로 본다면 2002. 10. 1. 대통령령 제17751호 부칙 제1조 및 제2조에 의하여 구소득세법 제154조 제1항(2002. 10. 1 대통령령 제17751호로 개정전) 규정에 의하여 1세대1주택 양도소득세 비과세 요건을 충족한다. 5) 따라서 상기 사실관계 및 벌률관계를 종합하여 보면, 처분청이 청구인이 1세대2주택을 보유하였다 하여 쟁점아파트 양도에 대하여 양도소득세를 부과한 당초 처분은 잘못이 있는 것으로 판단된다.

4. 결 론 이 건 심판청구는 심리결과 청구인의 주장이 이유있으므로 국세기본법 제81조 및 제65조 제1항 제3호의 규정에 의하여 주문과 같이 결정한다. <table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="82"> <p> <span> </span> </p> </td> <td colspan="3" height="21" valign="middle" width="160"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="5" height="21" valign="middle" width="400"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="157"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="77" rowspan="2" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="55" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="55" valign="middle" width="67"> <p> <span> </span> </p> </td> <td colspan="2" height="55" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="55" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="55" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="49" rowspan="2" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="67"> <p> <span> </span> </p> </td> <td colspan="2" height="28" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="28" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="49" rowspan="2" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="67"> <p> <span> </span> </p> </td> <td colspan="2" height="28" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="28" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="49" rowspan="2" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="67"> <p> <span> </span> </p> </td> <td colspan="2" height="28" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="28" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="173"> <p> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="71"> <p> <span> </span> </p> </td> <td height="21" valign="middle" width="86"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr></table><table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="49" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="49" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="49" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="49" valign="middle" width="74"> <p> <span> </span> </p> </td> <td colspan="2" height="49" valign="middle" width="157"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="4" height="21" valign="middle" width="400"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td colspan="2" height="21" valign="middle" width="157"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="21" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="67"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="185"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="21" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="49" rowspan="2" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="67"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="185"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> </span> </p> </td> <td height="25" valign="middle" width="82"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr></table>

OO세무서장이 2004.4.6. 청구인에게 한 2003년 귀속 양도소득세 62,787,440원의 부과처분은 이를 취소한다.

「소득세법」 제89조 【비과세양도소득】 / 「소득세법시행령」 제154조 【1세대 1주택의 범위】