경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(기각)경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(기각)경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(기각)경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(기각)경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(기각)

Q: 경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(기각)경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(기각)경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(기각)경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(기각)경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(기각)

청구법인이 쟁점연료비에 대한 수정신고를 하였으므로 쟁점연료비에 대하여 대표자 상여로 소득처분함은 정당함.

경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(기각)경정이 있을 것을 미리 알고 수정신고를…

이유

1. 처분개요가. 청구법인은 1995.12.1.부터

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○도

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○군

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○읍

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○리 00-00에서 택시 운수업을 영위하고 있는 법인으로 2002~2006사업연도에 운전기사가 부담한 연료비 198,031천원(2002년 24,259천원, 2003년 32,692천원, 2004년 14,372천원, 2005년 68,621천원, 2006년 58,086천원이고 이하 쟁점연료비라 한다)을 손금에 산입하여 법인세를 신고하였다.

나. 국세청의 감사지적에 따라 처분청은 2007.5.3. 청구법인에게 연료비 계정별 원장 사본 등의 소명자료를 제출하여 달라는 내용의 안내를 하였고, 청구법인은 2007.5.22. 소명자료와 함께 쟁점연료비를 손금불산입하고 유보로 소득처분하는 것으로 하여 2002년~2006사업연도 법인세를 수정신고하였으나, 처분청은 청구법인이 경정이 있을 것을 미리 알고 수정신고한 것으로 보아 쟁점연료비를 대표자 상여로 소득처분하여 2008.6.11. 청구법인에게 소득금액변동통지를 하였다.

다. 청구법인은 이에 불복하여 2009.9.8. 이의신청을 거쳐 2009.10.27. 심판청구를 제기하였다.

2. 청구법인 주장 및 처분청 의견가. 청구법인 주장(1) 처분청으로부터 과세자료 소명안내문 등을 받은 사실이 없어 경정이 있을 것을 미리 알고 수정신고한 것이 아니므로 쟁점연료비를 대표자 상여로 소득처분함은 부당하다.

(2) 설령, 경정이 있을 것을 미리 알고 수정신고를 하였다 하더라도 손금불산입한 쟁점연료비는 부채계정인 연료비 가수금으로 회계처리되어 사외로 유출된 사실이 없으므로 쟁점연료비를 대표자 상여로 소득처분함은 부당하다.

나. 처분청 의견(1) 처분청에 대한 국세청의 정기감사 기간 중인 2007.5.3. 청구법인에게 과세자료 소명안내문을 팩스로 전송한 이후에 2007.5.22. 청구법인이 쟁점연료비에 대한 수정신고를 하였으므로 쟁점연료비에 대하여 대표자 상여로 소득처분함은 정당하다.

(2) 부채인 가수금 계정은 수시로 증가와 변제가 반복되는 계정으로서 청구법인이 쟁점연료비를 가수금으로 회계처리를 하였다 하더라도 가수금으로 계상한 시점에 이미 대표자에게 귀속된 것으로 보아야 하는 것이므로 쟁점연료비에 대하여 대표자 상여로 소득처분함은 정당하다3. 심리 및 판단가. 쟁 점(1) 경정이 있을 것을 미리 알고 수정신고를 하였는지 여부(2) 지출사실이 없는 쟁점연료비를 가수금으로 회계처리한 경우 대표자 상여로 소득처분하고 소득금액변동통지를 한 처분의 당부나.

관련 법령법인세법 제66조【결정 및 경정】② 납세지 관할세무서장 또는 관할지방국세청장은 제60조에 따른 신고를 한 내국법인이 다음 각 호의 어느 하나에 해당하는 경우에는 당해 법인의 각 사업년도의 소득에 대한 법인세의 과세표준과 세액을 경정한다.

1. 신고내용에 오류 또는 탈루가 있는 때

○ 법인세법 제67조【소득처분】제60조의 규정에 의하여 각 사업년도의 소득에 대한 법인세의 과세표준을 신고하거나 제66조 또는 제69조의 규정에 의하여 법인세의 과세표준을 결정 또는 경정함에 있어서 익금에 산입한 금액은 그 귀속자 등에게 상여ㆍ배당ㆍ기타 사외유출ㆍ사내유보 등 대통령령이 정하는 바에 따라 처분한다.

○ 법인세법시행령 제106조 【소득처분】① 법 제67조에 따라 익금에 산입한 금액은 다음 각 호의 규정에 의하여 처분한다. 비영리내국법인과 비영리외국법인에 대하여도 또한 같다.

1. 익금에 산입한 금액이 사외에 유출된 것이 분명한 경우에는 그 귀속자에 따라 다음 각 목에 따라 배당, 이익처분에 의한 상여, 기타소득, 기타 사외유출로 할 것.가. 귀속자가 주주등(임원 또는 사용인인 주주등을 제외한다)인 경우에는 그 귀속자에 대한 배당나. 귀속자가 임원 또는 사용인인 경우에는 그 귀속자에 대한 상여④ 내국법인이 「국세기본법」 제45조의 수정신고기한내에 매출누락, 가공경비 등 부당하게 사외유출된 금액을 회수하고 세무조정으로 익금에 산입하여 신고하는 경우의 소득처분은 사내유보로 한다.

다만, 다음 각 호의 어느 하나에 해당되는 경우로서 경정이 있을 것을 미리 알고 사외유출된 금액을 익금산입하는 경우에는 그러하지 아니하다.

다. 사실관계 및 판단(1) 쟁점(1)에 대하여 살펴본다(가) 국세청장이 2007.4.23.부터 2007.5.23.까지의 기간중 처분청에 대한 정기감사를 실시한 사실이 심리자료에 의하여 확인된다.(나) 처분청은 국세청장이 감사지적에 따라 2007.5.3. 청구법인에게 쟁점연료비데 대한 소명자료 제출안내문을 팩스로 송신하였다고 주장하며 소명자료 제출안내문을 제시하고 있는 바, 당해 안내문에 수정신고 대상법인은 청구법인, 대상사업연도는 2002~2006사업연도, 소명할 사항은 사납금 및 연료비 지급량에 대한 노사합의 임금협정서 사본, 연료비 계정별원장 사본, 운송원가명세서 사본 등으로 2007.5.11.까지 처분청의

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○3과

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○계로 제출하여 달라는 내용이 기재되어 있다.(다) 청구법인은 처분청에 대한 국세청장의 감사기간중인 2007.5.22. 쟁점연료비에 대하여 유보로 소득처분하는 것으로 수정신고를 하였고, 수정신고 대상사업연도는 2002~2006사업연도인 사실이 심리자료에 의하여 확인된다.(라) 살피건대, 처분청이 작성한 소명자료 제출안내문은 청구법인의 법인세 신고내용을 확인하기 위한 것으로서 팩스로 송신하였다고 하여 국세기본법 제10조 제1항에서 규정하는 서류송달의 방법을 위반하였다고 보기 어렵고, 청구법인이 처분청에 대한 국세청장의 감사기간인 2007.5.22. 에 수정신고 대상사업연도 범위내에서 사업연도에 대한 쟁점연료비에 대하여 수정신고한 사실을 감안하면 처분청으로부터 소명자료 제출안내문을 수령한 사실이 없다는 청구법인의 주장을 받아들이기 어렵다 할 것이다.

(2) 쟁점(2)에 대하여 살펴본다.(가) 청구법인은 1995.12.1.부터 택시 운수업을 영위하고 있는 법인으로서 2003~2006사업연도에 운전기사가 부담한 쟁점연료비를 손금에 산입하여 법인세를 신고하였다가 2007.5.22. 쟁점연료비를 손금불산입하고 유보로 소득처분하는 것으로 하여 2002~2006사업연도 법인세를 수정신고한 사실이 법인세 과세표준수정신고서 등 심리자료에 의하여 확인된다.(나) 처분청은 청구법인이 쟁점연료비를 가수금으로 회계처리하는 것으로 수정신고를 하였다 하더라도 가수금으로 계상한 시점에 이미 대표이사에게 귀속되었다고 하여 2008.6.11. 쟁점연료비를 대표자 상여로 소득처분하고 청구법인에게 소득금액변동통지를 한 사실이 심리자료에 의하여 확인된다.(다) 청구법인은 손금불산입한 쟁점연료비는 사외로 유출된 사실이 없고, 대표자 가수금이 아닌 연료비 가수금으로 회계처리한 이후 대차대조표상에 부채로 존재하였으므로 쟁점연료비를 대표자 상여로 소득처분함은 부당하다고 주장하고 있어 이에 대하여 살펴본다.1) 청구법인이 2002~2006사업연도중 차량연료비 발생과 관련하여 청구법인이 부담하여야 할 차량연료비는 현금 또는 가수금대체로 표시한 가수금으로 회계처리하고, 운전기사가 부담하여야 할 차량연료비는 연료비 가수금대체로 표시한 가수금으로 회계처리한 내역이 아래의 <표1> 대체전표에 의하여 확인된다.<표1> 차량연료비를 회계처리한 대체전표 내역(단위: 원)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="60" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 159.5pt 0.0pt 76.6pt" valign="middle" width="173"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 계정과목 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> (2002.1.31. 예시) </td> <td height="60" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-36.9pt 0.0pt 18.5pt 0.0pt" valign="middle" width="187"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 적 요 </td> <td colspan="2" height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:165.1pt 0.0pt 0.0pt 5.5pt" valign="middle" width="307"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 금　 액 </td> </tr> <tr> <td height="32" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 출금(차변) </td> <td height="32" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 37.4pt 0.0pt 5.6pt" valign="middle" width="154"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 입금(대변) </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 37.4pt 0.0pt 6.0pt" valign="middle" width="173"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 부가세대급금 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:81.8pt 37.4pt 26.9pt 6.0pt" valign="middle" width="187"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가스(

○

○강LPG충전소) </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:143.1pt 133.0pt -327.7pt -194.2pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 5,577,852 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-266.4pt 159.6pt -327.7pt -285.7pt" valign="middle" width="154"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-75.0pt 159.5pt -327.7pt 71.7pt" valign="middle" width="173"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 159.5pt 0.0pt 91.9pt" valign="middle" width="187"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금대체 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 31.8pt 0.0pt -246.3pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 159.5pt 0.0pt 91.3pt" valign="middle" width="154"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 3,756,976 </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="173"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="187"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 연료비 가수금대체 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.6pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.5pt" valign="middle" width="154"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 2,399,661 </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.4pt 0.6pt 0.7pt" valign="middle" width="173"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 합계 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 0.7pt 0.5pt 2.3pt" valign="middle" width="187"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.7pt 0.8pt 0.4pt 0.7pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 6,135,637 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 0.5pt 0.5pt 0.5pt" valign="middle" width="154"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 6,135,637 </td> </tr></table>2) 청구법인의 2002~2006사업연도중 연도별 가수금 계상 및 변제내역이 아래의 <표2>와 같은 사실이 심리자료에 의하여 확인된다.<표2> 연도별 가수금 입금 및 변제 내역(단위: 천원)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="67" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.5pt" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 사업 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 연도 </td> <td colspan="2" height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.0pt 0.6pt 1.1pt" valign="middle" width="193"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 차변 </td> <td colspan="2" height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.2pt 1.0pt 1.2pt" valign="middle" width="227"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 대변 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 0.3pt 0.5pt 1.0pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 잔액 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.1pt 1.1pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 비고 </td> </tr> <tr> <td height="38" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 0.3pt 1.1pt 0.3pt" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 적요 </td> <td height="38" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.5pt 0.5pt 0.5pt" valign="middle" width="84"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 금액 </td> <td height="38" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.1pt 1.0pt 1.0pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 적요 </td> <td height="38" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.3pt 1.0pt 0.5pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 금액 </td> <td height="38" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.0pt 1.1pt 1.1pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="38" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.0pt 1.0pt 1.0pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="131" rowspan="4" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.1pt 1.0pt 0.3pt" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 2002 </td> <td height="131" rowspan="4" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.3pt 0.5pt" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 대표자가수금 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 변제 </td> <td height="131" rowspan="4" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 0.8pt 0.6pt 0.7pt" valign="middle" width="84"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 100,500 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.0pt 0.5pt 1.0pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 전기이월 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 1.1pt 0.5pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 236,500 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.7pt 1.2pt 0.8pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.5pt 0.5pt 0.5pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.1pt 1.0pt 1.0pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 대표자가수금입금 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.3pt 1.2pt 0.6pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 100,887 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.1pt 1.1pt 1.2pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 0.6pt 0.6pt 1.2pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="43" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 0.3pt 1.1pt 0.6pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금(대체) </td> <td height="43" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.5pt" valign="middle" width="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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 55,663 </td> <td height="43" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.9pt 0.8pt 0.8pt 0.8pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="43" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.1pt 1.0pt 1.0pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.6pt 0.5pt 1.0pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금(연료비) </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.5pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 24,260 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.4pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.3pt 0.5pt 1.2pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 쟁점연료비 </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.4pt 128.6pt -327.7pt 323.6pt" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 계 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 0.4pt 1.0pt -168.3pt" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.5pt 0.5pt 0.5pt" valign="middle" width="84"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 100,500 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.0pt 1.1pt 1.1pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 0.7pt 0.6pt 0.8pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 180,800 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.0pt 1.1pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 316,800 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.6pt 0.5pt 1.1pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="90" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.1pt 0.6pt 0.1pt 0.7pt" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 2003 </td> <td height="90" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 0.3pt 0.5pt 1.0pt" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 대표자가수금 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 변제 </td> <td height="90" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.0pt 1.1pt 0.5pt" valign="middle" width="84"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 122,000 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.5pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 대표자가수금입금 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 0.5pt 1.2pt 0.5pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 55,844 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-177.9pt -156.5pt -142.2pt -149.6pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 0.6pt 1.0pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.2pt 1.0pt 1.2pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금(대체) </td> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.2pt 0.6pt 1.0pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 63,964 </td> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 1.1pt 0.5pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 0.5pt 1.1pt 1.1pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.1pt 0.1pt 0.1pt 0.6pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금(연료비) </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.4pt 0.5pt 0.3pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 32,692 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.0pt 0.6pt 1.1pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.1pt 0.1pt 0.6pt 0.1pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 쟁점연료비 </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.4pt" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 계 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 1.1pt 1.0pt 1.0pt" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.0pt 1.0pt" valign="middle" width="84"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 122,000 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.0pt 1.2pt 0.5pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.6pt 0.5pt 1.2pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 152,500 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.0pt 1.1pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 347,300 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.5pt 0.5pt 0.5pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="88" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 0.9pt 0.7pt 0.8pt" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 2004 </td> <td height="88" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.3pt" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 대표자가수금 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 변제 </td> <td height="88" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 0.1pt 1.1pt 0.6pt" valign="middle" width="84"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 6,100 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 0.5pt 1.1pt 1.1pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 대표자가수금입금 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.7pt 0.7pt 0.8pt 0.8pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 5,000 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.1pt 1.0pt 0.1pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.5pt 1.2pt 0.4pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 1.1pt 0.5pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금(대체) </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.2pt 1.2pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 47,428 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.1pt 1.0pt 0.5pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 1.2pt 1.1pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 0.8pt 1.1pt 0.3pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금(연료비) </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 0.1pt 1.1pt 0.6pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 14,372 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 1.2pt 1.1pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 1.0pt 1.1pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 쟁점연료비 </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.6pt 0.8pt 1.0pt" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 계 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.2pt 1.0pt 0.5pt" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 0.6pt 1.2pt" valign="middle" width="84"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 6,100 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 0.5pt 1.0pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.2pt 1.2pt 0.5pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 66,800 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 0.5pt 1.0pt 1.1pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 408,000 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.1pt 0.5pt 1.2pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="88" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.0pt 1.1pt 1.1pt" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 2005 </td> <td height="88" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.1pt 1.2pt 1.0pt" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="88" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.0pt 1.1pt 0.1pt" valign="middle" width="84"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 1.1pt 1.0pt 1.0pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 대표자가수금입금 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.3pt 0.5pt 0.6pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 5,000 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 0.5pt 1.1pt 0.5pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.5pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.1pt 0.6pt 1.0pt 1.0pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금(대체) </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.6pt 0.5pt 1.0pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 26,379 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-277.3pt 27.9pt 27.9pt -283.5pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-131.1pt 41.6pt 41.6pt -146.6pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-94.2pt 26.8pt 26.8pt -97.4pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금(연료비) </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:202.6pt 26.9pt 26.9pt 199.5pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 68,621 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-213.6pt 26.9pt 26.9pt -216.7pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:40.7pt 26.9pt 26.9pt 37.6pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 쟁점연료비 </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-240.6pt 28.1pt 28.1pt -243.7pt" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 계 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-50.3pt 28.1pt 28.1pt -53.4pt" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:134.9pt 28.1pt 28.1pt 131.8pt" valign="middle" width="84"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:81.4pt 41.6pt 41.6pt 78.2pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:278.6pt 41.6pt 41.6pt 273.7pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 100,000 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-128.6pt 41.6pt 41.6pt -131.8pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 508,000 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:96.5pt 43.4pt 43.4pt 90.3pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:10.0pt;"> </td> </tr> <tr> <td height="88" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:311.5pt 43.4pt 43.4pt 308.4pt" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 2006 </td> <td height="88" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-87.8pt 43.4pt 43.4pt -93.9pt" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="88" rowspan="3" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:133.8pt 41.8pt 41.8pt 130.7pt" valign="middle" width="84"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-297.4pt 41.8pt 41.8pt -300.5pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 대표자가수금입금 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-78.2pt 41.8pt 41.8pt -79.1pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 2,000 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-181.3pt 43.1pt 43.1pt -182.3pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:43.1pt 43.1pt 43.1pt 40.0pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:267.3pt 43.1pt 43.1pt 264.2pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금(대체) </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-245.8pt 42.5pt 42.5pt -248.9pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 13,914 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-21.6pt 42.5pt 42.5pt -24.7pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:200.4pt 42.5pt 42.5pt 199.4pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:129.7pt -297.2pt 125.9pt -203.2pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 가수금(연료비) </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:115.7pt 115.7pt 115.7pt 115.7pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 58,086 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:205.5pt 185.2pt 202.9pt 154.2pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:82.3pt 123.2pt 259.4pt 157.3pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 쟁점연료비 </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:200.0pt 87.5pt 280.0pt 143.9pt" valign="middle" width="75"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 계 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-294.6pt -213.7pt -49.8pt -50.6pt" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-277.3pt 27.9pt 27.9pt -283.5pt" valign="middle" width="84"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-131.1pt 41.6pt 41.6pt -146.6pt" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-94.2pt 26.8pt 26.8pt -97.4pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 74,000 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:202.6pt 26.9pt 26.9pt 199.5pt" 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;' style="margin-bottom:4.0pt;text-align:center;line-height:16.0pt;"> 582,000 </td> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-213.6pt 26.9pt 26.9pt -216.7pt" 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;' style="margin-bottom:10.0pt;text-align:center;line-height:16.0pt;"> </td> </tr></table>3) 살피건대 청구법인이 부담하는 차량연료비는 그 상대계정이 현금 또는 미지급금으로 회계처리하여야 할 것인 바, 위 <표1>에서 나타나는 바와 같이 가수금 대체로 표시하여 가수금 채무를 증가시킨 회계처리는 가수금 채무를 실제보다 과다하게 계상한 잘못이 있고, 가수금은 증가와 감소가 반복되는 계정으로서 위 <표2>에서 나타나는 바와 같이 대표이사 가수금의 입금과 변제가 수시로 발생하고 있는 사실을 감안하면 청구법인이 장부상 대표이사 가수금과 연료비 대체 가수금으로 구분하여 기장하였다 하더라도 대차대조표에 표시되는 가수금 채무는 동일한 것으로서 변제된 가수금이 대표이사 가수금에서만 변제된 것으로 보기는 어렵다할 것이며,또한, 가수금 채무는 대표이사로부터의 단기차입금 거래를 기장한 것으로서 장차 이를 대표이사에게 변제를 예정하지 아니한 명목만의 가공채무라는 등의 특별한 사정이 없는 이상 2003~2006사업연도에 가공경비인 쟁점연료비를 가수금 계정으로 계상하였다 하더라도 가수금으로 계상한 시점에 이미 사외로 유출되어 가수금 거래의 상대방인 대표이사에게 귀속된 것으로 봄이 타당하다 할 것이다.(라) 따라서, 쟁점연료비가 청구법인의 대표자에게 귀속된 것으로 보아 대표자 상여로 소득처분하고 청구법인에게 소득금액변동통지를 한 처분은 잘못이 없는 것으로 판단된다.

4. 결론이 건 심판청구는 심리결과 청구주장이 이유 없으므로 「국세기본법」 제81조 및 제65조 제1항 제2호의 규정에 의하여 주문과 같이 결정한다.

핵심 요약

이유

관련법령