OOO가 구판사업 등에 사용하는 부동산에 대한 취득세 등 감면 여부

Q: OOO가 구판사업 등에 사용하는 부동산에 대한 취득세 등 감면 여부

이 건 건축물 중 OOO과 관련된 건축물의 지방세 감면여부는 「지방세법」제266조 제3항 및「울산광역시세 감면조례」제10조의2 제1항에서 규정하고 있는 구판사업의 범위를 기준으로 판단하여야 하는 것이고, 「농업협동조합법」에 의하여 설립된 조합의 감면요건인 「지방세법」제266조 제5항에서 규정하고 있는 고유업무에 직접 사용하기 위하여 취득한 부동산인지 여부를 기준으로 판단하는 것은 아니라고 할 것이므로 이 건 하나로클럽은「지방세법」과「울산광역시세 감면조례」에서 취득세 등 감면대상으로 규정하는 OOO의 구판사업에 해당하므로 취득세와 등록세의 100분의 75 경감대상에 해당함.

이유

1. 처분 개요가.청구법인은 2009.8.28. OOO 건축물(지하 2층, 지상 5층, 연면적 12,065.62㎡, 이하 “이 건 건축물”이라 한다)을 취득하고, 이 건 건축물 중 지하 1층(OOO 판매·제조시설) 및 지상 2층(OOO 사무실) 부분 건축물(OOO과 OOO 사무실을 합하여 이 건 OOO 이라 한다)에대하여는「지방세법」(2010.3.31. 법률 제10221호로 전문개정되기전의 것,이하 같다)제266조 제3항 및「OOO 감면조례」제10조의2제2항 규정에 의하여 판매시설에 직접 사용하는 부동산으로 보아 2009.9.18. 취득세 및 등록세를 75% 감면신청하였고,이 건 건축물 중지하 2층(은행문서고), 지상 1층(은행객장) 및 지상 4층(대강당) 부분 건축물에 대하여는「지방세법」(2010.3.31. 법률 제10221호로 전문 개정되기 전의 것, 이하 같다) 제266조 제4항 제2호 감면규정에 의하여 업무시설(금융업소)인 신용사업에 직접 사용하는 부동산으로 보아 2009.9.18. 취득세 및 등록세를 25% 감면신청하였다.

나.처분청이 이 건 건축물 중 지상 1층 금융업소(은행객장)에 대하여는 신용사업용부동산으로 보아 취득세 등 25%를 감면하고, 나머지 건축물에 대하여는취득세 등의 감면사유에 해당하지 않는 부동산으로보아 감면신청을 반려하자, 청구법인은 그 취득가액(16,353,241,915원)을 과세표준으로 하고「지방세법」제112조제1항 및 제131조제1항의 세율을 적용하여 산출한 취득세 313,521,540원, 농어촌특별세 31,352,150원, 등록세 125,408,620원, 지방교육세 25,081,720원, 합계 495,364,030원을 2009.9.25. 신고·납부하였다.

다. 청구법인은이에 불복하여 OOO에게 2009.10.30. 이의신청을 하여 2010.1.21. 기각결정 통지를 받고 2010.4.19.심판청구를 제기하였다.

2. 청구법인 주장 및 처분청 의견가. 청구법인 주장(1)「지방세법」제266조제3항에서 농업협동조합중앙회(이하 농협중앙회 라 한다)가 구판사업 등당해 지방자치단체의조례가 정하는 사업에 직접 사용하는 부동산에대하여는 취득세 및등록세의 100분의 50을 경감한다라고 규정하고 있고,「OOO감면조례」제10조의2에서는구판사업 등의 부동산의 범위에대하여 구매·판매 및 그 부속사업용토지와 건축물 내지 보관가공·무역 및그 부속사업용 토지와 건축물이라 하여 감면대상으로 규정하고 있으며,농업협동조합에대한 지방세 감면대상은「지방세법」제266조 제5항에서 개별 법령또는 법인등기부에서 정한 업무에직접 사용하는 부동산으로 규정하고 있어,OOO에 대해서는고유업무용일것을 감면요건으로 하고 있지 아니하여조합과 OOO에 대한 지방세법상 감면대상이 동일하지 아니하다.(2)OOO/의 구판사업에 대한 감면여부는「지방세법」제266조제3항및 지방자치단체의 조례에서 규정하고 있는 구판사업의 범위를기준으로 판단하여야 하는 것이지, 조합의 감면요건인 고유업무용 부동산인지 여부를 기준으로 판단해서는 아니되고,OOO는 농업협동조합법에 따라 설립된 조합(지역 농협·축협) 등법인을 그 회원으로 하는 연합회적 성격을 갖는 조직으로서전체 농업인의 농산물 유통의 활성화 및 농산물 판로의 개척 등의 사업을수행할 수 있는 농업협동조합법상 유일한 조직이라는 점과 OOO가 사업의 수행으로 발생하는 수익의 대부분은 회원인 조합과 농업인의 발전을 위해 사용되어 진다는 점 등에 비추어 보면 취득세와 등록세 등이 경감되는 OOO의 구판사업은 비회원등의이용이 제한되는 고유업무인 농업협동조합법상의 구매·판매사업과 같은 것으로 볼 수 없다.

(3)처분청이 감면 거부 근거로 제시한 구 행정자치부 심사결정례(제2006-469호,2006.10.30.)는 농업협동조합법에 의한 조합(지역농·축협)에대한 결정례로서, 동 심사결정례를 OOO에적용하는 것은「지방세법」및「농업협동조합법」의 법리를 잘못 적용한 것이고,조합(지역 농협·축협)이 운영하는 OOO 등고유업무에 직접 사용하는부동산에대한 취득세 등지방세 감면은「지방세법」제266조제5항을적용하여야하고,OOO가 운영하는 OOO은 구판사업 등의 범위 등을 규정하고 있는「지방세법」제266조제3항에 의하여 감면여부를 판단하여야 하나, 처분청에서는 청구법인이 운영하는 OOO은조합원·비조합원 구분없이불특정다수인을상대로 영업을하는판매시설로서일반인의이용에 아무런 제한이 없으므로고유업무에 직접사용되는 부동산으로 볼 수 없다 하여감면거부결정을 하였으나, 이는 OOO가 운영하는 OOO과 조합이 운영하는OOO의 지방세 감면 조문 및 감면 취지, 운영형태 등을 간과한 사안으로이 건과는 본질적으로 다른구 행정자치부 심사결정례를그대로원용할 수 없음이명백하다할 것이고, OOO가 운영중인 OOO은 지역 관내 조합원을 위한 판매장인조합의OOO사업과 달리 회원이 생산한 농·축산물을 취합하여 전국적인소비지 유통망을 통해 판매하는 사업으로 전국을 그 사업 영역으로 하고있으며,「지방세법」에서도 OOO의 특수성과 공공성을 인정하여,OOO의 경제사업을 지원하기 위해 고유업무라는용어 대신구판사업등이라고 하여 그 사업의 자율적인 운영을 조합 보다폭넓게 보장하고 있으므로, OOO가 운영하는 OOO에 대해서는「지방세법」제266조 제3항을 적용하여 지방자치단체의 조례가 정하는 구판사업의 범위에 해당하는지여부만을 가지고 취득세 등 감면여부를 판단하여야 한다.

(4)처분청의 주장과 같이 이 건OOO에 대하여 사업이용량 기준으로지방세 감면대상 여부를판단하는 경우, OOO의판매사업장으로 회원(농업인 포함) 외 일반사업자로부터 농·축산물 매입실적이 전체 매입량의 3분의 1을 초과하는지 여부로 판단해야 할 것이므로 OOO의 판매사업은 회원의 조합원인 농업인이 생산한 농산물을 매입하여일반인에게 판매하는 사업으로 판매사업 해당여부는 회원(농업인 포함)으로부터농·축산물(제조, 가공품 포함) 등을 매입한 실적을 기준으로OOO의 전체 매입액 중비회원으로부터의매입량이 3분의 1를 초과하는지 여부로 판단하여야 한다.

(5)청구법인의2010회계연도 농·축산물 총 매입량액 2,585,723,027원 중 회원등으로부터 매입한 실적이 2,087,033,008원으로 전체 매입액의 80.7%,비농업인으로부터 매입한 실적은 19.3%로서, 이 건OOO의 경우에도 전체 개장 후 현재까지 2개년간 전체 구입액 중80%이상을 회원(농업인 포함)으로부터 구입하고 있어 비회원의 사업이용량 초과는 없으므로 OOO의 목적사업인 판매사업 성립요건을충족하고 있고, 이 건 OOO의2010사업연도 총 매입액 4,888백만원 중 농·축산물 매입액은2,586백만원으로 52.9%를 차지하고 있으며,총매출액 7,956백만원 중농·축산물은3,433백만원으로전체매출액의43.1%를 차지하는 등 개점 이후 농·축산물 취급비중이꾸준히 늘고있는추세로농업인의 안정적인 판로 확보 및 농가소득증대를주된 기능으로하고있는 농·축산물판매장임을 알 수 있다.그럼에도 불구하고, 처분청의 의견대로 OOO의 구판사업용부동산에대하여 지방세 감면요건을 사업이용량 기준으로 판단하여야 한다면, 사업이용량 계산방법은 OOO 정관 제4조 및 제113조에 의해특정사업장의 일정기간이 아닌 OOO 전체의 1회계연도 (1.1.～12.31.)기간에 사업 종류별 비회원(비농업인) 사업이용 초과 여부를 판단함이타당하므로,OOO가 2009년도 및 2010년도에 회원에게 비료, 농약, 유류,농기계, 생활물자, 생필품 등을 공급한 구매사업 비율이 80.2%, 79.1%로대부분을 회원들에게 공급하고 있어 구매사업의 경우에도비회원의 이용량제한규정(연간 3분의 1 이내)에 현저하게 미달하고,청구법인의 구판사업은OOO정관 제113조의비회원 이용량제한 규정(연간 1/3 이내)에도저촉되지 아니하므로,청구법인의 이 건 OOO도구판사업에직접사용하고 있는 부동산으로서「지방세법」제266조 제3항의 지방세 감면요건을 충족하는 것이다.

(6)청구법인이 이 건 부동산 중 2층 도서관 및 4층 대강당에대하여 교육지원사업으로 사용한 근거자료를 제출하지 않았다하여 처분청에서교육지원사업에 직접 사용하는 부동산으로보지 아니한 점에대하여,청구법인의 2층 도서관 및 4층 강당의 교육지원사업 사용 여부는 사업목적과취득목적을고려하여 그 실제의 사용현황 등 사실관계를기준으로 객관적으로 판단하여야 하나, 취득세 등 감면 신청일현재는 이 건 건축물은 신축한 단계임에도불구하고교육지원사업에 사용한근거자료를 제출하지 않았다 하여 교육지원사업용 부동산이 아니라고 감면신청을 거부한것은 순전히추측 내지 예상만으로 이루어진 부당한결정이고, 실제로청구법인이 유예기간 내에2층 도서관 및 4층 강당을청구법인의 조합원들을 위한 교육·지도·지원사업용으로 사용하였으므로취득세 등이 감면되어야 한다.

나. 처분청 의견(1)청구법인은 이 건 건축물의 지하 1층을 판매시설로 감면신청을 하였지만,「지방세법」및「OOO 감면조례」에서 규정한 감면 조항은 농어민 지원을 위한 공익사업에 세제혜택을 주기 위한 것이고, OOO은 일반 판매시설과 마찬가지로 회원·비회원의 구분 없이 불특정다수인을 상대로 영업을 하는 판매시설로서 일반인의 이용에 아무런 제한이 없을 뿐만 아니라 일반 판매사업자의 판매시설과 비교하여 차이가 있다고 보기도 어렵다 할 것이다.(2)「농업협동조합법」제135조에서 비회원의 사업 이용은 정관이 정하는 바에 따라 제한할 수 있도록규정하고 있고, 농업협동조합중앙회 정관 제114조(비회원의 사업이용) 제2항에서 1회계연도에 있어서 비회원의 사업 이용량은 각 사업별로 당해 회계연도 사업량의 3분의 1을 초과할 수 없다라고 규정하고 있으므로, 이 건 건축물 중 OOO 등이 취득세 등 감면대상에 해당하기 위해서는 청구법인의 회원이 생산한1차농·축산물을 거래한 실적이 전체 물품거래 비중의 3분의 2이상이어야할 것인데, 청구법인이 이 건 건축물 중 지하 1층에서 OOO을 개장한 이후2009년 10월말판매용 물품 누계 거래(매입/매출)실적을살펴보면,회원이 생산한 1차농·축산물의 거래(매입/매출)비율이(34.9%/44.0%)이며, 비회원이 생산한 가공식품 및 공산품(생필품)의 거래(매입/매출)비율이 (65.1%/56.0%)로 비회원의 사업이용량이 전체비율의 3분의 1을 초과하므로「지방세법」제266조제3항 규정에 의한 지방자치단체 조례가정하는 사업에 직접 사용하기 위해 취득하는 부동산에 해당하지 아니한다.

(3)청구법인이 신용사업 용도로 감면 신청한 이 건 건축물 중지하 2층 창고(전용면적 461.1㎡)의 경우 신용사업(은행문서고)용도라는사용목적과달리 문서고로 사용하기 위한 제반설비가 구비되지 않은 상태에서OOO에서 판매하는 생필품 보관창고로 사용하고 있고, 지상 2층은 도서관으로, 지상 4층 대강당은 회의실로 사용하는 등 청구법인이 감면신청한 신용사업과상관없는용도로 사용하고 있으므로,부동산을 취득하여 사용하는 시점에서 감면목적에직접 사용하지 않는 경우에는 감면대상이 되지 아니한다.(4)「지방세법」제266조제3항 및 제4항에서 추징을 규정한 두가지 단서조항인 부동산의 취득일부터 1년 내에 정당한 사유 없이 그 사업에 직접 사용하지 아니하는 경우 또는 그 사용일부터 2년 이상 그 사업에 직접 사용하지 아니하고 매각하거나 다른 용도로 사용하는 경우 중 어느 한 규정에 해당하면 추징대상이 된다 할 것이고, 그 사용일부터 2년 이상 그 용도에 직접 사용하지 아니하는 경우라 함은 취득일부터 유예기간 내에 정당한 사유 없이 그 고유의 목적에 직접 사용하지 아니한 채 그 기간을 경과한 경우뿐만 아니라 건축물을 취득한 후 정당한 사유 없이 목적사업에 사용하지 아니한 채 그 유예기간이내에매각처분하는 등으로 목적사업에 사용하지 아니하게 된 경우도 포함한다 할 것이며, 취득일부터 1년이 경과하지 아니하였다고 하더라도 이 건 건축물이 공실상태를 면하여 일정한 용도에사용 중이라면 2년 이상 그 용도에 직접 사용하지 아니하고 다른 용도로 사용하였다고 보아야 할 것인바,이 건 건축물은 그 사용일부터 2년이상 그 사업에직접 사용하지 아니하고 다른 용도로 사용하는 경우에 해당되므로 청구법인이 이 건 건축물의 취득에 따른취득세 등을 신고·납부한 것은 적법하다.

3. 심리 및 판단가. 쟁 점(1) 청구법인이취득한 이 건 건축물이 구판사업 및 신용사업 등 청구법인의 목적사업에 직접 사용되는 부동산으로서 취득세 등의 감면대상에 해당되는지 여부(2) 청구법인이 취득한 이 건 건축물 중 2층 도서관과 4층 강당이「지방세법」제266조제4항 단서에서 규정하는 취득일부터1년 내에 그 사업에 직접 사용하지 아니하거나 그 사용일부터 2년 이상 그 사업에 직접 사용하지 아니하여 취득세 등의 감면배제대상에 해당하는지 여부나.

관련 법령(1) 지방세법(2010.3.31. 법률 제10221호로 전문개정되기 전의 것)제266조(농어민관련사업 등에 대한 감면) ③농업협동조합중앙회·수산업협동조합중앙회·산림조합중앙회가구판사업 등 당해 지방자치단체의 조례가 정하는 사업에 직접 사용하기 위하여 취득하는 부동산(「농수산물유통 및 가격안정에 관한 법률」 제70조의 규정에 의한 유통자회사에게 농수산물유통시설로 사용하게 하는 부동산을 포함한다. 이하 이 항에서 같다)에 대하여는취득세와 등록세의 100분의 50을 경감하고,과세기준일 현재 그 사업에 직접 사용하는 부동산에 대하여는 재산세의 100분의 50을 경감한다.

이 경우 당해 지방자치단체의 조례로 그 경감률을 100분의 50을 초과하여 정할 수 있으며,부동산의 취득일부터 1년 내에 정당한 사유없이 그 사업에 직접 사용하지 아니하는 경우또는그 사용일부터 2년 이상 그 사업에 직접 사용하지 아니하고 매각하거나 다른 용도로 사용하는 경우 그 해당 부분에 대하여는 경감된 취득세와 등록세를 추징한다.④농업협동조합중앙회·수산업협동조합중앙회·산림조합중앙회·엽연초생산협동조합중앙회가회원의 공동이용시설사업 등에 사용하기 위하여 취득하는 부동산(임대용 부동산을 제외한다.

이하 이 항에서 같다)에 대하여는 다음 각호에서 정하는 바에 의하여취득세와 등록세를 경감한다. 다만,그 취득일부터 1년 내에 정당한 사유 없이 그 사업에 직접 사용하지 아니하는 경우 또는 그 사용일부터 2년 이상 그 사업에 직접 사용하지 아니하고 매각하거나 다른 용도로 사용하는 경우 그 해당 부분에 대하여는 경감된 취득세와 등록세를 추징한다.

1. 회원의 교육·지도·지원사업과 공동이용시설사업용 부동산에 대하여는 취득세와 등록세의 100분의 50을 경감한다.

2.신용사업용 부동산에 대하여는 취득세와 등록세의 100분의 25를 경감한다.⑤「농업협동조합법」에 의하여 설립된 조합(조합공동사업법인을 포함한다), 「수산업협동조합법」에 의하여 설립된 조합(어촌계를 포함한다), 산림조합(산림계를 포함한다) 및 엽연초생산협동조합(이들 조합의 중앙회를 제외한다)이고유업무(법령에서 개별적으로 규정하는 업무와 법인등기부에 목적사업으로 정하여진 업무를 말한다. 이하 이 장에서 같다)에 직접 사용하기 위하여 취득하는 부동산(임대용 부동산을 제외한다.

이하 이 항에서 같다)에 대하여는 취득세와 등록세를 면제하고, 과세기준일 현재 고유업무에 직접 사용하는 부동산에 대하여는 재산세를 면제한다.다만, 그 취득일부터 1년 내에 정당한 사유없이 고유업무에 직접 사용하지 아니하는 경우 또는 그 사용일부터 2년 이상 고유업무에 직접 사용하지 아니하고 매각하거나 다른 용도로 사용하는 경우 그 해당 부분에 대하여는 면제된 취득세와 등록세를 추징한다.(2) OOO 감면조례제10조의2(농협중앙회 등에 대한 감면) ① 법 제266조 제3항에서 “구판사업 등 당해 지방자치단체의 조례가 정하는 사업에 직접 사용하기 위하여 취득하는 부동산”이란 다음의 것을 말한다.

1. 구매·판매 및 그 부속사업용 토지와 건축물2. 보관·가공·무역 및 그 부속사업용 토지와 건축물3. 생산 및 검사사업용 토지와 건축물4. 농어민 교육시설용 토지와 건축물② 제1항에 따른 사업용 토지 및 건축물에 대한 취득세와 등록세의 경감율은 100분의 75로 한다.

(3) 농업협동조합법제19조(조합원의 자격) ① 조합원은 지역농협의 구역에 주소, 거소(居所)나 사업장이 있는 농업인이어야 하며, 둘 이상의 지역농협에 가입할 수 없다.②「농어업경영체 육성 및 지원에 관한 법률」제16조 및 제19조에 따른 영농조합법인과 농업회사법인으로서 그 주된 사무소를 지역농협의 구역에 두고 농업을 경영하는 법인은 지역농협의 조합원이 될 수 있다.③ 특별시 또는 광역시의 자치구를 구역의 전부 또는 일부로 하는품목조합은 해당 자치구를 구역으로 하는 지역농협의 조합원이 될 수 있다.④ 제1항에 따른 농업인의 범위는 대통령령으로 정한다.제20조(준조합원) ① 지역농협은 정관으로 정하는 바에 따라 지역농협의 구역에 주소나 거소를 둔 자로서 그 지역농협의 사업을 이용함이 적당하다고 인정되는 자를 준조합원으로 할 수 있다.② 지역농협은 준조합원에 대하여 정관으로 정하는 바에 따라 가입금과 경비를 부담하게 할 수 있다.③ 준조합원은 정관으로 정하는 바에 따라 지역농협의 사업을 이용할 권리를 가진다.제57조(사업) ① 지역농협은 그 목적을 달성하기 위하여 다음 각 호의 사업의 전부 또는 일부를 수행한다.

2. 경제사업가.조합원의 사업과 생활에 필요한 물자의 구입·제조·가공·공급 등의 사업나.조합원이 생산하는 농산물의 제조·가공·판매·수출 등의 사업제58조(비조합원의 사업 이용) ① 지역농협은 조합원의 이용에 지장이 없는 범위에서 조합원이 아닌 자에게 그 사업을 이용하게 할 수 있다. 다만, 제57조 제1항 제2호 나목(농업인이 아닌 자의 판매사업을 제외한다)·바목·사목·차목, 제3호 마목, 제5호 가목·나목, 제7호 및 제10호의 사업 외의 사업에 대한 비조합원의 이용은 정관이 정하는 바에 따라 이를 제한할 수 있다.② 조합원과 동일한 세대(世帶)에 속하는 자, 다른 조합 또는 다른 조합의 조합원이 지역농협의 사업을 이용하는 경우에는 이를 그 지역농협의 조합원이 이용한 것으로 본다.제115조(회원) ① 중앙회는 지역조합, 품목조합 및 제138조의 규정에 의한 품목조합연합회를 회원으로 한다.제134조(사업) ① 중앙회는 그 목적의 달성을 위하여 다음 각 호의 사업의 전부 또는 일부를 행한다.

1. 교육·지원사업2. 농업경제사업가. 회원을 위한 구매·판매·제조·가공 등의 사업3. 축산경제사업가. 회원을 위한 구매·판매·제조·가공 등의 사업4. 신용사업가. 회원의 여신자금과 사업자금의 대출나. 중앙회의 사업부문에 대한 자금의 공급다. 농어촌자금의 대출라. 은행법에 의한 은행업무제135조(비회원의 사업이용) ① 중앙회는 회원의 이용에 지장이 없는 범위 안에서 회원이 아닌 자에게 그 사업을 이용하게 할 수 있다. 다만, 제134조 제1항 제1호 내지 제3호중 판매사업(농업인이 아닌 자의 판매사업을 제외한다), 제4호 라목 내지 아목, 제6호, 제8호, 제10호, 제11호 및 제14호의 사업외의 사업에 대한 비회원의 이용은 정관이 정하는 바에 따라 이를 제한할 수 있다.

(4) 농업협동조합중앙회 정관제5조(사업의 종류) ① 본회는 다음 각호의 사업을 행한다.

1. 교육·지원사업가. 회원의 조직 및 경영의 지도나. 회원의 조합원과 직원에 관한 교육·훈련 및 정보의 제공다. 회원과 그 조합원의 사업에 관한 조사·연구 및 홍보라. 회원과 그 조합원의 사업 및 생활개선을 위한 정보망의 구축, 정보화의 교육 및 보급 등을 위한 사업마. 회원과 그 조합원 및 직원에 대한 보조금의 교부바. 농업·축산업관련 신기술 및 신품종의 연구·개발 등을 위한 연구소와 시범농장의 운영사. 회원에 대한 감사아.

회원과 그 조합원의 권익증진을 위한 사업2. 농업경제사업가. 회원을 위한 구매·판매·제조·가공 등의 사업3. 축산경제사업가. 회원을 위한 구매·판매·제조·가공 등의 사업4. 신용사업라. 은행법에 의한 은행업무마. 국가·공공단체 또는 금융기관(은행법에 의한 금융기관과 그외에 금융업무를 취급하는 금융기관을 포함한다. 이하 같다)의 업무의 대리바. 신탁업법에 의한 신탁업무사. 여신전문금융업법에서 정하는 신용카드 업무아. 기타 은행법이 정하는 바에 따라 인가를 받은 업무7. 공제사업8. 의료지원사업10. 국가 또는 공공단체가 위탁하거나 보조하는 사업11. 다른 법령에서 본회의 사업으로 정하는 사업14.기타 설립목적의 달성에 필요한 사업으로서 농림부장관의 승인을 얻은 사업제9조(회원) 본회는지역조합, 품목조합 및 품목조합연합회를 회원으로 한다.제16조(준회원) 본회는 조합공동사업법인과 농업·농촌관련 단체 또는 법인을 준회원으로 할 수 있다.제112조(사업계획과 수지예산) 본회는 매 회계연도의 사업계획서 및 수지예산서를 작성하여 회계연도 개시 1월전에 대의원회 의결을 얻어야 한다.

이를 변경하고자 하는 경우에도 또한 같다.제114조(비회원의 사업이용) ① 본회는 회원의 이용에 지장이 없는범위 안에서 비회원에게 제5조에 규정한 사업을 이용하게 할 수 있다.② 1회계연도에 있어서 비회원(판매사업의 경우는 비농업인)의 사업이용량은 각 사업별로 당해 회계연도 사업량의 3분의 1을 초과할 수 없다. 다만, 제5조 제1항 제1호, 제2호·제3호중 판매사업(농업인의 경우에 한한다), 제4호 라목 내지 아목, 제7호, 제8호, 제10호, 제11호 및 제14호의 사업에 있어서는 그 이용량을 제한하지 아니한다.③ 회원의 조합원 및 제18조제1항의 규정에 의한 준회원의 사업이용은 이를 회원의 이용으로 본다.

(5) 지역농업협동조합 정관제62조(비조합원의 사업이용)① 조합은 조합원의 이용에 지장이 없는 범위안에서 조합원이 아닌 자에게 제5조의 규정에 의한 사업을 이용하게 할 수 있다.②1회계연도에 있어서 비조합원(판매사업의 경우는 비농업인)의 사업이용량은 각 사업별로 당해 회계연도 사업량의 3분의 1을 초과할 수 없다.다만, 제5조 제1항 제1호, 제2호 나목(농업인의 경우에 한한다)·바목 내지 차목, 제3호 다목 내지 바목, 제4호, 제5호, 제7호, 제10호의 사업 및 그에 부대하는 업무에 있어서는 그 이용량을 제한하지 아니한다.③ 제1항 및 제2항의 규정을 적용함에 있어서 조합원과 동일한 세대에 속한 자, 다른 조합 또는 다른 조합의 조합원이 조합의 사업을 이용하는 경우에는 이를 조합원이 이용한 것으로 본다.

(6) 지역농업협동조합 정관(2009.11.11. 농림수산식품부고시 제2009-394호로 개정된 것)제141조(비조합원의 사업이용) ① 조합은 조합원이 이용하는 데에 지장이 없는범위에서 조합원이 아닌 자에게제5조에 따른사업을 이용하게 할 수 있다.②1회계연도에 있어서 비조합원(판매사업의 경우는 비농업인)의 이용량은 각 사업별로 당해 회계연도 사업량의 2분의 1을 초과할 수 없다.다만, 제5조 제1항 제1호, 제2호가목ㆍ나목(농업인의 경우에 한한다)ㆍ바목부터 차목까지, 제3호 다목부터 바목까지, 제4호, 제5호, 제7호, 제10호의 사업 및 그에 부대하는 업무에 있어서는 그 이용량을 제한하지 아니한다.③ 제2항에 따라 비조합원의 사업이용이 제한되는 경우에 있어서 비조합원의 사업이용이 각 사업별로 당해 회계연도 사업량의 3분의 1을 초과하는 부분에서 발생하는 수익의 일부는 회원의 균형발전과 사업활성화를 위하여 중앙회장이 정하는 바에 따라 중앙회에 출연한다.④ 제1항 및 제2항을 적용함에 있어서 조합원과 동일한 세대에 속한 사람, 준조합원, 다른 조합 또는 다른 조합의 조합원이 조합의 사업을 이용하는 경우에는 이를 조합원이 이용한 것으로 본다.

다. 사실관계 및 판단(1) 처분청 및 청구법인이 제출한 심리자료에 의하면 이 건 사실관계는 다음과 같다.(가) 처분청이 제출한이 건 건축물의 사용현황은 다음과 같다.(단위 : ㎡)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="35" 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;'> 층별 </td> <td height="35" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전체면적 </td> <td height="35" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 쟁점면적 </td> <td height="35" valign="middle" width="132"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 실제사용용도 </td> <td height="35" valign="middle" width="144"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 건축물대장상용도 </td> <td height="35" 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;'> 비고 </td> </tr> <tr> <td height="37" 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;'> 지하2층 </td> <td height="37" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,710.99 </td> <td height="37" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 464.1 </td> <td height="37" valign="middle" width="132"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 물품창고 </td> <td height="37" valign="middle" width="144"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 금융업소 </td> <td height="37" 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;'> 전액과세 </td> </tr> <tr> <td height="33" 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;'> 지하1층 </td> <td height="62" rowspan="2" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,725.89 </td> <td height="33" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,388 </td> <td height="33" valign="middle" width="132"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="33" valign="middle" width="144"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상점 </td> <td height="33" 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;'> 전액과세 </td> </tr> <tr> <td height="29" 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;'> 지하1층 </td> <td height="29" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 432.16 </td> <td height="29" valign="middle" width="132"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 물품창고 </td> <td height="29" valign="middle" width="144"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 제조업소 </td> <td height="29" 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;'> 전액과세 </td> </tr> <tr> <td height="33" 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;'> 1층 </td> <td height="33" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,923.50 </td> <td height="33" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 789.43 </td> <td height="33" valign="middle" width="132"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 금융업소 </td> <td height="33" valign="middle" width="144"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 금융업소 </td> <td height="33" 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;'> 25%감면 </td> </tr> <tr> <td height="58" rowspan="2" 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;'> 2층 </td> <td height="58" rowspan="2" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,927.88 </td> <td height="27" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 278.07 </td> <td height="27" valign="middle" width="132"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="27" valign="middle" width="144"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 사무소 </td> <td height="27" 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;'> 전액과세 </td> </tr> <tr> <td height="31" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 69.29 </td> <td height="31" valign="middle" width="132"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 쉼터도서관 </td> <td height="31" valign="middle" width="144"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공공도서관 </td> <td height="31" 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;'> 전액과세 </td> </tr></table><table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="37" 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;'> 3층 </td> <td height="37" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,929.08 </td> <td height="37" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 69.29 </td> <td height="37" valign="middle" width="132"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주차장 </td> <td height="37" valign="middle" width="144"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주차장 </td> <td height="37" 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;'> </td> </tr> <tr> <td height="33" 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;'> 4층 </td> <td height="33" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 805.26 </td> <td height="33" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 396.97 </td> <td height="33" valign="middle" width="132"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 강당 </td> <td height="33" valign="middle" width="144"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 금융업소 </td> <td height="33" 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;'> 전액과세 </td> </tr> <tr> <td height="37" 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;'> 5층 </td> <td height="37" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 43.02 </td> <td height="37" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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="37" valign="middle" width="132"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 기계실 </td> <td height="37" valign="middle" width="144"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 기계실 </td> <td height="37" 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;'> </td> </tr> <tr> <td height="37" 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;'> 합계 </td> <td height="37" valign="middle" width="97"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 12,065.62 </td> <td height="37" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,791.02 </td> <td height="37" valign="middle" width="132"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="37" valign="middle" width="144"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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="37" 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;'> </td> </tr></table>(나) 청구법인이 제출한이 건 건축물의 사용현황은 다음과 같다.<table border="1" cellpadding="0" cellspacing="0"> <tr> <td bgcolor="#ffffff" colspan="11" height="20" valign="middle" width="656"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO지부 건축물 사용현황 </td> </tr> <tr> <td bgcolor="#ffffff" height="35" valign="middle" width="25"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 층별 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 건축물대장상 용도 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 면적 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구분 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 소계면적 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="35" 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;'> 실제 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 사용용도 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 처분 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 내용 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="57"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 청구 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 내용 </td> </tr> <tr> <td bgcolor="#ffffff" height="257" rowspan="8" valign="middle" width="25"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 지 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 하 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 층 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="26"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2층 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 업무시설(금융업소) </td> <td bgcolor="#ffffff" height="54" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 464.10 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용면적 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 464.10 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="66"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,710.99 </td> <td bgcolor="#ffffff" height="54" 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;'> OOO 물품창고 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전액과세 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="57"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 75%감면 </td> </tr> <tr> <td bgcolor="#ffffff" height="35" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주차장 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,010.86 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용면적 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,246.89 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 홀, 계단실,EV </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 236.03 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="35" valign="middle" width="26"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1층 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 판매시설 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,388.00 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용면적 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,988.17 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="66"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,725.89 </td> <td bgcolor="#ffffff" height="35" 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;'> OOO 매장 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전액과세 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="57"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 75%감면 </td> </tr> <tr> <td bgcolor="#ffffff" height="35" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 판매시설(제조) </td> <td bgcolor="#ffffff" height="35" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 432.16 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용면적 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 737.72 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="35" 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;'> OOO (제조) </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전액과세 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="57"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 75%감면 </td> </tr> <tr> <td bgcolor="#ffffff" height="31" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="31" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 근린생활시설 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (휴게음식점,제과점) </td> <td bgcolor="#ffffff" height="31" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 168.01 </td> <td bgcolor="#ffffff" height="31" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용 </td> <td bgcolor="#ffffff" height="31" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="31" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="31" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="31" 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;'> 임대 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (제과점등) </td> <td bgcolor="#ffffff" height="31" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전액과세 </td> <td bgcolor="#ffffff" height="31" valign="middle" width="57"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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 bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주차장 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 90.35 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 홀,계단실,화장실,공조실 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 647.37 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="391" rowspan="14" valign="middle" width="25"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 지 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 층 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="26"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1층 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 업무시설(금융업소) </td> <td bgcolor="#ffffff" height="35" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 789.43 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용면적 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,436.91 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="66"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,923.50 </td> <td bgcolor="#ffffff" height="35" 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;'> 금융점포 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 25%감면 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="57"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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 bgcolor="#ffffff" height="31" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="31" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 근린생활시설 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (의원,미장원,부동산) </td> <td bgcolor="#ffffff" height="31" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 647.48 </td> <td bgcolor="#ffffff" height="31" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용 </td> <td bgcolor="#ffffff" height="31" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용면적 </td> <td bgcolor="#ffffff" height="31" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 486.59 </td> <td bgcolor="#ffffff" height="31" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="31" 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;'> 임대 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (한의원등) </td> <td bgcolor="#ffffff" height="31" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전액과세 </td> <td bgcolor="#ffffff" height="31" valign="middle" width="57"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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 bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 홀,계단실,화장실,공조실 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 486.59 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="54" valign="middle" width="26"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2층 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 판매시설(사무소) </td> <td bgcolor="#ffffff" height="54" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 278.07 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용면적 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 347.36 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="66"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,927.88 </td> <td bgcolor="#ffffff" height="54" 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;'> OOO 사무실 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전액과세 </td> <td bgcolor="#ffffff" height="54" valign="middle" width="57"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 75%감면 </td> </tr> <tr> <td bgcolor="#ffffff" height="35" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 교육지원시설(공공도서관) </td> <td bgcolor="#ffffff" height="35" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 69.29 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용면적 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,580.52 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="35" 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;'> 쉼터도서관 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전액과세 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="57"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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%감면 </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주차장 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,358.87 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 홀,계단실,화장실,공조실 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 221.65 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3층 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주차장 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,831.90 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용면적 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 0.00 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,929.08 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="35" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 홀,계단실등 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 97.18 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용면적 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,929.08 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4층 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 업무시설(금융업소) </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 396.97 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용면적 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 396.97 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 805.26 </td> <td bgcolor="#ffffff" height="22" 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;'> 대강당 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전액과세 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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%감면 </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주차장 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 192.39 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용면적 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 408.29 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 홀, 계단실,EV </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 215.90 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5층 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 기계,전기실 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23.70 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용면적 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 0.00 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 43.02 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 계단실 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 19.32 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용면적 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 43.02 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="35" valign="middle" width="25"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 합계 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="153"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 12,065.62 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="35"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="66"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 12,065.62 </td> <td bgcolor="#ffffff" height="35" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="35" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="25"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전용면적 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,633.51 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="25"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공용면적 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 7,432.11 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr> <tr> <td bgcolor="#ffffff" height="22" valign="middle" width="25"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="26"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="153"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 계 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="35"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="58"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="66"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 12,065.62 </td> <td bgcolor="#ffffff" height="22" valign="middle" width="67"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="53"> </td> <td bgcolor="#ffffff" height="22" valign="middle" width="57"> </td> </tr></table>(다) 처분청이 제출한 이 건OOO 매입/매출 현황은 다음과 같다.(단위 : 원, %)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="2" height="59" rowspan="2" valign="middle" width="176"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구? 분 </td> <td colspan="2" height="18" valign="middle" width="200"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매??? 입 </td> <td colspan="2" height="18" valign="middle" width="207"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매??? 출 </td> <td height="59" rowspan="2" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비고 </td> </tr> <tr> <td height="41" valign="middle" width="115"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매입액 </td> <td height="41" 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;'> 비율 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (전체대비) </td> <td height="41" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매출액 </td> <td height="41" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비율 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (전체대비) </td> </tr> <tr> <td height="55" rowspan="3" valign="middle" width="117"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1차농축산물 </td> <td height="18" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 누계 </td> <td height="18" valign="middle" width="115"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 824,663,775 </td> <td height="18" 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;'> 34.9% </td> <td height="18" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 619,620,311 </td> <td height="18" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 44.0% </td> <td height="18" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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="18" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10월 </td> <td height="18" valign="middle" width="115"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 485,181,857 </td> <td height="18" 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;'> 34.4% </td> <td height="18" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 417,306,371 </td> <td height="18" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 44.5% </td> <td height="18" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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="18" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9월 </td> <td height="18" valign="middle" width="115"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 339,481,918 </td> <td height="18" 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;'> 35.6% </td> <td height="18" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 202,313,940 </td> <td height="18" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 43.1% </td> <td height="18" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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="55" rowspan="3" valign="middle" width="117"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 가공식품,생필품 </td> <td height="18" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 누계 </td> <td height="18" valign="middle" width="115"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,538,990,638 </td> <td height="18" 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;'> 65.1% </td> <td height="18" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 787,970,540 </td> <td height="18" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 56.0% </td> <td height="18" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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="18" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10월 </td> <td height="18" valign="middle" width="115"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 923,760,210 </td> <td height="18" 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;'> 65.6% </td> <td height="18" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 520,819,100 </td> <td height="18" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 55.5% </td> <td height="18" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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="18" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9월 </td> <td height="18" valign="middle" width="115"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 615,230,428 </td> <td height="18" 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;'> 64.4% </td> <td height="18" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 267,151,440 </td> <td height="18" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 56.9% </td> <td height="18" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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="63" rowspan="3" valign="middle" width="117"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전체 계 </td> <td height="18" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 누계 </td> <td height="18" valign="middle" width="115"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,363,654,413 </td> <td height="18" 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;'> - </td> <td height="18" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,407,590,851 </td> <td height="18" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> - </td> <td height="18" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10월 </td> <td height="22" valign="middle" width="115"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,408,942,067 </td> <td height="22" 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;'> - </td> <td height="22" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 938,125,471 </td> <td height="22" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> - </td> <td height="22" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 9월 </td> <td height="22" valign="middle" width="115"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 954,712,346 </td> <td height="22" 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;'> - </td> <td height="22" valign="middle" width="111"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 469,465,380 </td> <td height="22" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> - </td> <td height="22" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent: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></table>(라) 청구법인이 제출한 농업협동조합중앙회 농·축수산물 매입실적은 다음과 같다.<table border="1" cellpadding="0" cellspacing="0"> <tr> <td bgcolor="#ffffff" colspan="3" height="58" rowspan="2" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구 분 </td> <td bgcolor="#ffffff" colspan="2" height="29" valign="middle" width="179"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2009년 </td> <td bgcolor="#ffffff" colspan="2" height="29" valign="middle" width="179"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2010년 </td> <td bgcolor="#ffffff" colspan="2" height="29" valign="middle" width="179"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2011년 </td> </tr> <tr> <td bgcolor="#ffffff" height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매입액 </td> <td bgcolor="#ffffff" height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구성비 </td> <td bgcolor="#ffffff" height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매입액 </td> <td bgcolor="#ffffff" height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구성비 </td> <td bgcolor="#ffffff" height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매입액 </td> <td bgcolor="#ffffff" height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구성비 </td> </tr> <tr> <td colspan="3" height="29" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 회 원 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 688 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 89.6 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,087 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 80.7 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,093 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 83.5 </td> </tr> <tr> <td colspan="3" height="29" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비회원 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 80 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10.4 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 498 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 19.3 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 216 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16.5 </td> </tr> <tr> <td colspan="3" height="29" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 총매입액 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 768 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,585 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,309 </td> <td height="29" valign="middle" width="90"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr></table>(단위 : %, 백만원)(마) 청구법인이 제출한 이 건 OOO 매입/매출 현황은 다음과 같다.(단위 : 백만원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td bgcolor="#ffffff" height="49" rowspan="2" valign="middle" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구분 </td> <td bgcolor="#ffffff" colspan="2" height="22" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2009년도 </td> <td bgcolor="#ffffff" colspan="2" height="22" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2010년도 </td> <td bgcolor="#ffffff" colspan="2" height="22" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2011년도 </td> </tr> <tr> <td bgcolor="#ffffff" height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매입 </td> <td bgcolor="#ffffff" height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매출 </td> <td bgcolor="#ffffff" height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매입 </td> <td bgcolor="#ffffff" height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매출 </td> <td bgcolor="#ffffff" height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매입 </td> <td bgcolor="#ffffff" height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 매출 </td> </tr> <tr> <td height="26" valign="middle" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 농산물 </td> <td height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 584 </td> <td height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 584 </td> <td height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,017 </td> <td height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,238 </td> <td height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 986 </td> <td height="26" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,098 </td> </tr> <tr> <td height="30" valign="middle" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 축산물 </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 184 </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 411 </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 569 </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,195 </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 323 </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 538 </td> </tr> <tr> <td height="28" valign="middle" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전체 </td> <td height="28" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,988 </td> <td height="28" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,735 </td> <td height="28" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4,888 </td> <td height="28" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 7,956 </td> <td height="28" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2,414 </td> <td height="28" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,629 </td> </tr> <tr> <td height="30" valign="middle" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 농축산물 비중 </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 38.6% </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 36.4% </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 52.9% </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 43.1% </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 54.2% </td> <td height="30" valign="middle" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 45.1% </td> </tr></table>(바) 청구법인이 제출한 이 건 건축물의4층 강당 사용내역은 다음과 같다.<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="31" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 일 자 </td> <td height="31" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 사용내용 </td> <td height="31" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 참석대상 </td> <td height="31" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비고 </td> </tr> <tr> <td height="36" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '09.10.20.(화) </td> <td height="36" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 조합운영협의회 개최 </td> <td height="36" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 본부장,조합장 등 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 20여명 </td> <td height="36" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="35" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '09.11.13.(금) </td> <td height="35" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO 법률구조 소비자 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 이동상담실 개최 </td> <td height="35" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 조합원 100여명 </td> <td height="35" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="39" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '10.2.23.(화) </td> <td height="39" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 사업추진·윤리경영실천 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 결의대회 개최 </td> <td height="39" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 군지부 전직원 </td> <td height="39" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="35" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '10.4.18.(일) </td> <td height="35" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 채용 필기시험 실시 </td> <td height="35" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 채용신청자 등 </td> <td height="35" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="44" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '10.4.27.(화) </td> <td height="44" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 「사회봉사대상자」 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 농촌지원사업 교육실시 </td> <td height="44" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 군지부, 조합담당 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 책임자 등 15명 </td> <td height="44" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="41" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '10.10.27.(수) </td> <td height="41" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 농업인 실익사업 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 현장교육 실시(1) </td> <td height="41" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 조합책임자 및 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 담당자 20여명 </td> <td height="41" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="41" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '10.11.17.(수) </td> <td height="41" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 농업인 실익사업 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 현장교육 실시(2) </td> <td height="41" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 조합책임자 및 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 담당자 20여명 </td> <td height="41" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="29" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '10.12.28.(화) </td> <td height="29" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 유기질비료 업무회의 </td> <td height="29" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 조합담당자 10여명 </td> <td height="29" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr></table><table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="41" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '11.2.16.(수) </td> <td height="41" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO지부 업무보고회 </td> <td height="41" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 본부장, 군지부장, <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 군지부 전직원 </td> <td height="41" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="60" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '11.3.22.(화) </td> <td height="60" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (사)OOO <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 총회 및 이취임식 </td> <td height="60" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 본부장, OOO/회원 100여명 </td> <td height="60" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="41" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '11.3.29.(화) </td> <td height="41" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 사회봉사대상자 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 집행협의회 개최 </td> <td height="41" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 담당자, 조합직원 </td> <td height="41" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="44" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '11.5.4.(수) </td> <td height="44" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 직원가족 및 농업관련단체 농협이해교육 실시 </td> <td height="44" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO 및 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 직원가족 등 100여명 </td> <td height="44" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="27" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '11.6.1.(수) </td> <td height="27" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 성희롱예방교육 실시 </td> <td height="27" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO임직원 30여명 </td> <td height="27" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr> <tr> <td height="39" valign="middle" width="140"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> '11.6.2.(목) </td> <td height="39" valign="middle" width="238"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO 법률구조 소비자 <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 이동상담실 개최 </td> <td height="39" valign="middle" width="179"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 조합원 100여명 </td> <td height="39" valign="middle" width="85"> <p class='style-name:"제목1"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:left; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> </tr></table>(2) 먼저, 쟁점(1)에 대하여 살펴본다.(가) 처분청은「농업협동조합법」제135조에서 비회원의 사업 이용은 정관이 정하는 바에 따라 제한할 수 있도록규정하고 있고, 농업협동조합중앙회 정관 제114조(비회원의 사업이용) 제2항에서 1회계연도에 있어서 비회원의 사업 이용량은 각 사업별로 당해 회계연도 사업량의 3분의 1을 초과할 수 없다라고 규정하고 있으므로, 이 건 건축물 중 OOO 등이 취득세 등 감면대상에 해당하기 위해서는 청구법인의 회원이 생산한1차농·축산물을 거래한 실적이 전체 물품거래 비중의 3분의 2 이상이어야한다는 입장이나,조세법률주의의 원칙상 과세요건이나 비과세요건 또는 조세감면요건을 막론하고 조세법규의 해석은 특별한 사정이 없는 한 법문대로 해석할 것이고 합리적 이유 없이 확장해석하거나 유추해석하는 것은 허용되지 아니하며, 특히 감면요건 규정 가운데에 명백히 특혜규정이라고 볼 수 있는 것은 엄격하게 해석하는 것이 조세공평의 원칙에도 부합한다(대법원 2009.6.23. 선고 2007두3275 판결 참조) 할 것이다.그렇다면,「지방세법」제266조제3항에서는농협중앙회가 구판사업 등당해 지방자치단체의조례가 정하는 사업에 직접 사용하는 부동산에대하여는 취득세 및등록세의 100분의 50을 경감한다라고 규정하고 있고,「OOO감면조례」제10조의2 제1항에서는감면대상이 되는 구판사업 등 당해 지방자치단체의 조례가 정하는 사업에 직접 사용하기 위하여 취득하는 부동산을구매·판매 및 그 부속사업용토지와 건축물, 보관가공·무역 및그 부속사업용 토지와 건축물 등이라고규정하고 있으므로, 이 건 건축물 중 OOO과 관련된 건축물의 지방세 감면여부는「지방세법」제266조제3항및「OOO 감면조례」제10조의2 제1항에서 규정하고 있는 구판사업의 범위를기준으로 판단하여야 하는 것이고,「농업협동조합법」에 의하여 설립된 조합의 감면요건인「지방세법」제266조제5항에서 규정하고 있는고유업무에 직접 사용하기 위하여 취득한 부동산인지 여부를 기준으로 판단하는 것은 아니라고 하겠다.이에 더하여「지방세법」제266조제3항및「OOO 감면조례」제10조의2 제1항에서 규정하고 있는 구판사업의 범위를 보면구판사업 등 당해 지방자치단체의 조례가 정하는 사업에 직접 사용하기 위하여 취득하는 부동산”이란 구매·판매 및 그 부속사업용 토지와 건축물 이라고 규정하고있을 뿐 그 구판사업의 범위를 회원이나 조합원 등과 연계시키는 내용이 없으므로 농·축산물 뿐만 아니라 공산품이라 하더라도 OOO에서 불특정다수인을 상대로 구매 및 판매를 한다하여 동 구판용 부동산이 취득세 등의 감면대상에 해당하지 않는다고 할 수는 없는 것이고, 또한청구법인이 운영하는 이 건 OOO은회원이 생산한 농·축산물을 취합하여 전국적인소비지 유통망을 통해 판매하는 사업으로 전국을 그 사업 영역으로 하고있으며,「지방세법」에서도 OOO의 특수성과 공공성을 인정하여OOO의 경제사업을 지원하기 위해 고유업무라는용어 대신구판사업등이라고 하여 그 사업의 자율적인 운영을폭넓게 보장하고 있는 것으로 볼 때, 이 건 OOO은「지방세법」과「OOO 감면조례」에서 취득세 등 감면대상으로 규정하는OOO의 구판사업에 해당하므로 취득세와 등록세의 100분의 75 경감대상에 해당되는 것으로 판단된다.(나) 그리고, OOO는「농업협동조합법」에 따라 설립된 조합(지역 농협·축협) 등 법인을 그 회원으로 하는 조직이고,「지방세법」제266조제4항 제1호에서 농업협동조합중앙회회원의 교육·지도·지원사업에 대하여는 취득세와 등록세의 100분의 50을 경감한다고 규정하고 있으며, 농업협동조합중앙회 정관 제5조 제1호에서 교육·지도·지원사업을 회원의 조합원과 직원에 관한 교육·훈련 및 정보의 제공이라고 규정하고 있으므로,청구법인의 경우 이 건 건축물 중 2층 도서관 설치부분은조합원과 직원에 대하여 정보의 제공을 하는 곳이라고 볼 수 있고, 따라서청구법인의 목적사업인 회원의 조합원과 직원에 관련 정보 제공 등으로 직접 사용되고 있는 장소로서취득세와 등록세의 100분의 50 경감대상에 해당하는 것으로 판단된다.(다) 또한,이 건 건축물 중 4층 대강당에 대한 청구법인의 사용내역을 보면, 2009.10.20. 조합장 20명으로 조합운영협의회를 개최한 이후 2011.6.2.까지 14회에 거쳐 조합회의 및 농협 이동상담실 개최 등 회원의교육·지도 등의 장소로 이를 운영한 사실이 심리자료에 의해 확인되는바,OOO는「농업협동조합법」에 따라 설립된 조합(지역 농협·축협) 등 법인을 그 회원으로 하는 조직이고,「지방세법」제266조제4항 제1호에서 농업협동조합중앙회회원의 교육·지도·지원사업과 공동이용시설사업용 부동산에 대하여는 취득세와 등록세의 100분의 50을 경감한다고 규정하고 있음을 볼 때,이 건 건축물 중 4층 대강당부분 역시청구법인의 목적사업인 회원의 교육·지도 등으로 직접 사용되고 있는 부동산으로서취득세와 등록세의 100분의 50 경감대상에 해당하는 것으로 판단된다.

(3) 다음으로 쟁점(2)에 대하여 살펴본다.이 건 건축물 중2층 도서관 및 4층 강당이 청구법인 회원의 교육·지도·지원사업 등에 사용하기 위한 부동산인지 여부는 사업목적과취득목적을고려하여 그 실제의 사용현황 등 사실관계를기준으로 객관적으로 판단하여야 할 것으로서, 청구법인이 이 건 건축물에 대하여 취득세 등 감면 신청일현재는 이 건 건축물이 신축한 단계임에도불구하고처분청에서 청구법인이 교육지원사업에 사용한근거자료를 제출하지 않았다 하여 교육지원사업용 부동산이 아니라고 감면신청을 거부한것은부당한 것으로 보이고, 위 쟁점(1)에서 살펴 본 바와 같이청구법인이 이 건 건축물을 농업중앙회의 사업에 직접 사용해야 하는 유예기간 내에2층 도서관 및 4층 강당을청구법인의 조합원들을 위한 교육·지도·지원사업용으로 사용한 것으로 나타나고 있고,다른 용도로 사용하지 아니하였음에도 처분청에서 해당 부동산이 유예기간 내에 청구법인의 사업에 직접 사용되지 아니하는 것으로 보아 취득세 및 등록세를 감면배제한 처분은 잘못이 있는 것으로 판단된다.

4. 결 론이 건 심판청구는 심리결과 청구주장이 일부 이유 있으므로 「지방세기본법」 제123조제4항과「국세기본법」 제81조및 제65조 제1항 제3호에의하여 주문과 같이 결정한다.

OOO가 구판사업 등에 사용하는 부동산에 대한 취득세 등 감면 여부

핵심 요약

이유

주문

관련법령