대금정산이 없는 공유물 분할로 당초지분을 초과하여 취득한 것에 대하여 1,000분의 30의 등록세율을 적용할 수 있는지 여부(기각)

1. 원처분의 요지 처분청은 청구인 및 심

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○ 등 32인이 1999.12.30. 사용승인된

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○ 동 51-3번지외 2필지 7,386.51㎡상 건축물(자동차매매상가, 지하1층·지상4층 연면적 13,051.67㎡, 이하 ‘이 사건 공유물’이라 한다.)에 대하여 공동소유자로 소유권보존등기를 경료한 후 2000.2.23. 이 사건 공유물을 공동 소유자별로 특정구분하여 분할하고, 그 부분에 대한 단독소유권을 취득하는 과정에서 법인인 청구인이 당초 자기지분을 초과하여 취득한 면적 1,855.254㎡(이하 “이 사건 초과지분”이라 한다.)를 무상증여로 취득하였다고 보아 그 시가표준액(512,829,861원)에 구지방세법 제131조 제1항제2호(1,000분의 15)의 세율로 등록세를 신고납부하자 이는 지분교환에 의한 유상취득으로 같은 법 제131조제1항제3호(2)목(1,000분의 30)의 세율을 적용하여야 한다고 하면서 그 차액 추징분 등록세 9,230,920원, 교육세 1,692,320원, 합계 10,923,240원을 2005.2.10. 부과고지하였다.

2. 청구의 취지 및 이유 청구인 및 심

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○ 등 32명은 서서울자동차매매상가 건립을 위하여

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○ 시

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○ 구

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○ 동 51-3번지외 2필지의 토지를 취득한 다음 그 지상에 1999.7.24. 이 사건 공유물에 대한 건축허가를 청구인외 31명을 건축주로 하여 신청하여 1999.12.30. 사용승인을 받고, 매매상사와 편의시설 및 사무실 등의 구분이 복잡하여 각자의 지분으로 등기가 불가능하므로 부득이 2000.1.19. 건축주 32명 전원의 공동명의로 소유권보존등기를 경료한 후, 2000.2.23. 공유물분할 등기의 형식적인 절차를 거쳐 이 사건 공유물에 대하여 당초 내부적으로 약정한 면적을 취득하였는데<청구인은 임대보증금으로 취득하고자 한 편의시설 및 사무실(1,054.71㎡)을, 심

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○ 외 30명은 추첨하여 각각 1개의 점포를, 이 사건과 관련이 없는 박

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○ 은 자동차검사장시설(31.53㎡)을 소유하기로 내부적으로 약정을 하였다고 주장함>, 이는 각자의 지분을 현실적으로 정확히 계산할 수 없었을 뿐만 아니라 등기절차상 공동으로 형식적인 등기를 한 다음 그 후 공유물 분할방법을 통하여 당초 계획대로 각자의 소유지분을 특정구분하여 단독소유권으로 한 것이어서 공유물 분할과정에서 아무런 대금정산이 없었는데도 처분청에서 이 사건 초과지분을 당초 지분보다 크다고 해서 유상에 해당하는 등록세율을 적용하는 것은 부당하다고 주장하고 있다.

3. 우리부의 판단 이 사건 심사청구의 다툼은 대금정산이 없는 공유물 분할로 당초지분을 초과하여 취득한 것(내부적으로 약정면적임)에 대하여 1,000분의 30의 등록세율을 적용할 수 있는지 여부에 있다 하겠다. 먼저 관계법령의 규정을 살펴보면, 구지방세법(2005.1.5. 법률 제7332호로 개정되기 전의 것) 제110조제4호에서 법인의 합병 또는 공유권의 분할로 인한 취득에 해당하는 것에 대하여는 취득세를 부과하지 아니한다고 하고 있고, 같은 법 제131조제1항에서 부동산에 관한 등기를 받을 때에는 제2호의 제1호 이외의 무상으로 인한 소유권의 취득은 부동산가격의 1,000분의 15, 제3호의 제1호 및 제2호 이외의 원인으로 인한 소유권의 취득은 농지외 기타의 경우 부동산가액의 1,000분의 30, 그리고 제5호의 공유물의 분할은 분할로 인하여 받은 부동산가액의 1,000분의 3의 표준세율에 의하여 등록세를 납부하여야 한다고 하고 있으며, 민법 제262조 제1항 및 2항에서 물건이 지분에 의하여 수인의 소유로 된 때에는 공유로 한다고 하면서 그의 지분은 균등한 것으로 추정한다고 하고 있고, 그 제263조에서 공유자는 그 지분을 처분할 수 있고 공유물 전부를 지분의 비율로 사용, 수익할 수 있다고 하고 있으며, 그 제567조에서 본 절의 규정은 매매이외의 유상계약에 준용한다고 하지만 그 계약의 성질이 이를 허용하지 아니하는 때에는 그러하지 아니하다고 하고 있고, 그 제596조에서 교환은 당사자쌍방이 금전이외의 재산권을 상호이전할 것을 약정함으로써 그 효력이 생긴다고 규정하고 있다.

다음으로 청구인의 경우를 살펴보면, 1999.5.27. 청구인은 자동차매매알선업, 자동차수출업, 부동산매매 임대업, 금융업 등을 목적사업으로 하면서 이 사건 공유자 31인 중 조

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○ 와 박

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○ 을 제외한 공유자 29인이 이사로 하여 법인을 설립하였고, 1999.7.24. 청구인 및 심

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○ (청구인의 대표이사임)등 32명은 공동 건축주로 건축허가를 신청하였으며, 1999.12.30. 자동차매매상가로 활용하기 위해 관할관청으로부터 이 사건 공유물에 대하여 사용승인받고, 2000.1.19. 위 건축주는 처분청에서 2000.1.3. 건축주 32명을 공동소유자로 일반건축물로 건축물대장을 작성하자 이를 가지고 소유권보존등기를 경료한 다음 2000.2.23. 처분청은 신청에 의하여 건축58550-1418(2000.2.21.)호에 의거 이 사건 공유물을 일반건축물에서 집합건축물로 전환하여 신규로 작성하였고, 위 공유자전체를 등기의무자로, 공유자 개개인을 등기권리자로 하여 공유물분할계약서를 체결하였으며, 위 계약서는 이 사건 공유물은 총 55개의 구분소유 집합건축물이므로 민법 제215조 의 규정에 따라 각각 특정호수로 구분하여 공유자 개인이 특정 구분소유 건축물에 대하여 단독소유권을 취득하는 것을 내용으로 하고 있고, 청구인은 위 55개 구분소유건축물 중 24개분(총 면적 2,263.114㎡)에 대하여 단독소유권을 취득(세부내역 붙임 참조)하였으며, 2000.2.23. 청구인은 공유물분할로 취득한 24개(총 2,263.114㎡)에 대하여 당초 공유지분(407.86㎡)을 초과한 이 사건 초과지분(1,855.254㎡)에 대하여 공유자들의 지분을 교환함에 따른 정산을 하지 않기 때문에 이를 무상취득이라고 보아 1000분의 15에 해당하는 세율로 등록세 신고납부함과 동시에 소유권이전등기를 경료하였고, 2005.2.10. 처분청은 이 사건 초과지분에 대하여 1000분의 30의 세율을 적용하여 이 사건 등록세 등을 부과고지한 사실을 제출된 관계 증빙자료를 통해 알 수 있다.

이에 대하여 청구인의 주장을 차례로 살펴보면, 구지방세법 제131조 제1항제3호에서 상속 및 무상취득 이외의 원인으로 인한 소유권의 취득에 대한 등록세율을 농지의 경우 부동산가액의 1,000분의 10으로, 기타의 경우 부동산가액의 1,000분의 30으로 각 정하고 있으며, 그 제5호에서 공유·합유 및 총유물의 분할에 대한 등록세율을 분할로 인하여 받은 부동산가액의 1,000분의 3으로 정하고 있는데, 여기에서 공유물의 분할이라 함은 법률상으로는 공유자 상호간의 지분의 교환 또는 매매로서 제3호 소정의 소유권의 취득에 해당한다고 할 수도 있으나, 이는 실질적으로 공유물에 분산되어 있는 지분을 분할로 인하여 취득하는 특정부분에 집중시켜 그 소유형태를 변경한 것에 불과한 것이므로 그 실질을 중요시하여 제5호에서 공유물분할로 인한 부동산등기에 대하여 일반적인 소유권 취득의 경우보다 낮은 등록세율을 규정하고 있는 것인데, 공유자들이 협의에 의하여 공유물을 분할하는 경우 원래의 공유지분을 초과하여 취득한 부분에 관한 권리의 이전은 단순한 소유형태의 변경에 불과하다고 볼 수는 없을 것이므로, 같은 법 제131조제1항제5호 소정의 공유물의 분할에 해당한다고 볼 수 없을 것이나, 원래 공유물의 분할은 그 객체인 물건의 제반 상황을 종합 고려한 합리적인 방법으로 지분비율에 따라야 할 것이고, 여기에서의 지분비율은 원칙적으로 지분에 따른 가액(교환가치)의 비율에 의하여야 할 것(대법원 1999.12.24. 선고 98두10387 판결)에 비추어 볼 때, 청구인과 같이 공유물 분할 후 당초 자기지분을 초과하는 소유권을 취득할 경우는 자기지분에 대하여는 지방세법 제131조 제1항제5호의 규정에 의거 부동산가액의 1000분의 3의 세율을, 자기지분을 초과하는 것에 대하여는 같은 법 제131조제1항제3호(2)목의 규정에 의거 부동산가액의 1,000분의 30의 등록세율을 각각 적용한다고 하고 있는 행정자치부 유권해석(세정13407-356호, 2000.3.7, 세정-167호, 2003.9.5. 등)에 따라 등록세율을 정하여야 할 것으로서, 청구인은 이 사건 초과지분은 당초 공유자사이의 내부적으로 약정된 면적인데 분할하면서 제대로 면적에 맞게 등기된 것으로 이 사건 공유물을 신축취득할 당시는 등기절차상 특정 구분할 수 없어서 부득이 공동소유로 한 것이라고 주장하므로 이를 보면, 청구인의 경우 1999.7월 청구인 및 심

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○ (청구인의 대표이사임)등 32명은 이 사건 공유물에 대하여 공동 건축주로 건축허가를 신청하여 같은 해 12월 사용승인을 받았으나, 2000.1.19. 이 사건 공유물이 일반건축물로 대장이 작성되자 건축주 32명을 공동소유자로 하여 소유권보존등기를 경료한 다음 2000.2.23. 이 사건 공유물을 일반건축물에서 집합건축물로 전환함과 동시에 공유자전체를 등기의무자로, 공유자 개개인을 등기권리자로 하여 공유물분할계약서를 체결하여 각자 단독소유권을 취득하였고, 이때 청구인은 총 55개의 구분소유 집합건축물 중 24개분(면적 2,263.114㎡)에 대하여 단독소유권을 취득하고 소유권이전등기를 경료하였는데, 이러한 제반과정에서 공유자의 지분은 균등한 것으로 추정한다고 하는 민법 제262조 제2항에 따라 청구인의 당초 공유물에 대한 지분(407.86㎡)은 전체 연면적(13,051.67㎡)을 공유자 32명으로 나눈 면적이어서 분할후 단독소유권으로 등기 이전된 면적(2,263.114㎡)이 당초지분보다 1,855.254㎡가 초과된 것이 건축물대장 및 건물 등기부등본에서 확인되고 있을 뿐만 아니라 청구인도 이 사건 초과지분에 대하여 아무런 이의 없이 이를 인정하고 등록세를 2000.2.23. 신고 납부한 것에서 청구인의 주장은 받아들일 수 없다고 하겠고, 또한 청구인은 당초 공유자사이의 내부적으로 약정된 면적이므로 이 사건 초과지분에 대하여 다른 공유자로부터 대금정산 등의 절차를 취하지 않고 취득하여서 구지방세법 제131조 제1항제5호(1,000분의 3)의 세율을 적용하여야 한다고 주장하나, 비록 이 사건 공유물에 대하여 사전에 청구인에게는 특정부분(편의시설 및 사무실)을, 다른 공유자에게는 추첨하여 대개 자동차상가 1개 호수에 해당하는 부분을 각각 소유하도록 약정되어 있고, 그에 따른 건축비용 등을 다르게 부담하였으며, 그런데도 분할시 대금정산이 없었다하더라도 위 대법원 판례나 행정자치부 유권해석에서 분할 후 당초지분보다 초과된 지분을 소유하게 될 경우 그 공유지 분할을 단순히 소유형태의 변경으로 보지 않고 민법 제567조 와 같이 법률적으로 유상취득으로서 교환이나 매매로 보고 있는 것과 청구인과 다른 공유자와의 관계는 법인과 이사와의 특수한 관계에 있기 때문에 청구인이 분할전 이 사건 공유물중 편의시설 및 사무실(1,054.71㎡)을 임대보증금으로 취득하기로 되어 있는 것으로 보아 순수한 증여라고 보기는 다소 곤란한 점들에 비추어 보면, 이러한 약정사항이나 부담한 부분에 대하여 분할전 등기부등본상에 별도의 지분으로 공시되지 않았고, 당초 지분보다 초과된 면적의 단독 소유권을 취득하였다면, 대금정산 여부에 관계없이 구지방세법 제131조 제1항제3호(2)목의 규정에 의거 부동산가액의 1,000분의 30의 등록세율을 적용하여야 할 것이므로 처분청에서 이 사건 초과지분에 대하여 등록세 등을 부과한 처분은 잘못이 없다고 하겠다.

따라서 청구인의 주장은 이유가 없다고 인정되므로 지방세법 제77조 제1항의 규정에 의하여 주문과 같이 결정한다. 2005. 7. 25. 행 정 자 치 부 장 관 당초 및 초과 지분 세부내역 (단위 : ㎡ )<table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="4" height="27" valign="middle" width="381"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 단독소유권 내역 </span> </p> </td> <td height="52" rowspan="2" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 당초지분면적 </span> </p> </td> <td height="52" rowspan="2" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 초과지분면적 </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 호수 </span> </p> </td> <td height="25" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 전용 </span> </p> </td> <td height="25" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공용 </span> </p> </td> <td height="25" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 계 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 101 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 65. </span> <span> 367 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 74. </span> <span> 893 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 140. </span> <span> 250 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 25. </span> <span> 27 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 114. </span> <span> 99 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 102 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 65. </span> <span> 367 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 74. </span> <span> 893 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 140. </span> <span> 260 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 25. </span> <span> 27 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 114. </span> <span> 99 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 103 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 65. </span> <span> 286 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 74. </span> <span> 801 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 140. </span> <span> 087 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 25. </span> <span> 27 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 114. </span> <span> 847 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 104 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 67. </span> <span> 635 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 77. </span> <span> 492 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 145. </span> <span> 127 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 25. </span> <span> 14 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 118. </span> <span> 987 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 105 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 67. </span> <span> 635 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 77. </span> <span> 492 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 145. </span> <span> 127 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 25. </span> <span> 14 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 118. </span> <span> 987 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 106 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 102. </span> <span> 06 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 116. </span> <span> 934 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 218. </span> <span> 994 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 39. </span> <span> 45 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 179. </span> <span> 544 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 107 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 108 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 109 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 110 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 111 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 112 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 43. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 49. </span> <span> 290 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 92. </span> <span> 310 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 16. </span> <span> 63 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 75. </span> <span> 68 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 205 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 208 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 209 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 210 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 211 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 212 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 213 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 305 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 405 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 408 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 409 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 410 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 34. </span> <span> 02 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 38. </span> <span> 977 </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 72. </span> <span> 997 </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13. </span> <span> 16 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59. </span> <span> 837 </span> </p> </td> </tr> <tr> <td height="26" valign="middle" width="76"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 계 </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="26" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="26" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="26" valign="middle" width="133"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 407. </span> <span> 86 </span> </p> </td> <td height="26" valign="middle" width="137"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,855. </span> <span> 254 </span> </p> </td> </tr></table>

「지방세법」 제110조 【형식적인 소유권의 취득 등에 대한 비과세】 / 「지방세법」 제131조 【부동산등기의 세율】