ݳ뿡 ؼ ˷ּ.
ȳϽʴϱ? ǿ Ͽ 亯帳ϴ. ̶ , ġüκ Ѵ. ڻ Ű ŷ ͱݿ Ͽ Ѵ. пο Ϻ( ݾ 30%)ݾ ȯϴ ȯ ݾ Ȯ ( Ϻ ȯ Ǵ ) ϴ ȯ ݾ ͱݿ ϰų ձݿ Ͽ Ѵ. ȸؿ ϸ, ڻ 濡 쿡 ڻ ϱ ڻ ó ڻ 濡 ڻ꿡 ϴ ǥϰ, ڻ 뿬 ݾװ óϿ ϸ, ڻ 濡 ʴ Ÿ ܼ óѴ. , ܺȸ谨縦 ƴϴ ұ ܼ ó Ϻ ȯ Ǵ ս ܼ óϿ ϴ. ȯϿ ϴ ݾ Ա óѴ. Ʒú, , Ҿ α óѴ. ȸó 1) Ա(ȸؿ ȸó) Աݡǰ ߸ ڿο ڱݽû εǾ űڱ 2 뿹ݿ ԱݵǴ. ڱ ̸, нÿ ȯǹ ÿ 30% ȯϿ ϴ ڱ̴. ڱ ű ߿ ϱ ϴ. 뿹 200,000,000/(1) 140,000,000 Ա 60,000,000 * : ڻ (ڻ, ڻ) ϴ ڻ ϱ ڻ(뿹) ϴ óϿ Ѵ. [ǥ ǥ] [ڻ ǥ ǥ]뿹 1,000,000,000 뿹 800,000,000 (140,000,000) ߺ 140,000,000 (140,000,000) ڱ á ߺ ϴ. ޱ 200,000,000/뿹 200,000,000 á ǰ ߿ Ͽ ߺ ڻ ߺ üϴ. ߺ 5Ⱓ ϱ ϴ. ߺ 200,000,000/ޱ 200,000,000 (1) 140,000,000/(2) 140,000,000 * (1) : 뿹 * (2) : ߺ , ڻ ڻ꿡 ϴ ǥϿ Ѵ. ߺ ȸ⸻ ߺ 40,000,000 ϴ. ߺ 40,000,000/ߺ 40,000,000 (2) 28,000,000/ߺ 28,000,000 * : (2) 140,000,000 5(5Ⱓ ) ó κ ڱ ϴ ͱݻϴ (-1497, 2005.9.20) 1. 8 ηκ ߿ ҿǴ , ο Ϻ ȯǹ ο ұϰ ϴ ҵݾװ ͱݿ ϴ ̸, ͱݿ Ϻ ȯ Ǵ ϴ ȯ ݾ ͱݿ ϰų ձݿ ϴ . 2. ؼ ͱݱͼӽñ⸦ ΰ ȮǴ ϴ ؼ(46012-2377, 2000.12.15.) μ, ϴ ݺ ϴ . ϴ [ͱݻ] Աݱݾ 200,000,000() ϴ [ձݻ] ȯ ݾ 60,000,000() ͱݻ ݾ : (200,000,000) - ȯ ݾ(60,000,000) ߺ (ߺ Ǵ ȸ迬 ) [ձݻ] ߺ 140,000,000 28,000,000() ݰ ڻ꿡 ߺ (46012-10700, 2003.4.3) ڻ갡 ձݻԿ μ 36 ִ ڻ꿡 μ(2002.12.30. ɷ 17826ȣ ) 24 1 ٸ ߺ ԵǴ ̳, Ͽ ηκ ǿװѹ ƴϴ μ μ 36 ϴ ش ƴϴ . 2) óϴ Աݡ ǰ ڿο ڱݽû εǾ ڱ 2 뿹ݿ ԱݵǴ. ڱ ̸, нÿ ȯǹ ÿ 30% ȯϿ ϴ ڱ̴. ڱ ű ߿ ϱ ϴ. 뿹 200,000,000/ 200,000,000 ڱ á ߺ ϴ. , ڻ ߺ ƴϿ ߺ θ óϴ. 200,000,000/뿹 200,000,000 ߿ Ͽ ڻ ߺ Ͽ óϴ. ڿηκ Ǿ ȯ ǹ ִ 60,000,000 սǷ óϰ, ȯ ǹ ִ Ա üϴ. ս 60,000,000/Ա 60,000,000 3) Ҿ ȯǹ óϴ Ʒú ޡ Ͽ Ʒñ ϰ 1,000,000 뿹ݿ Ͽ ϴ. Ʒú 1,000,000/뿹 1,000,000 Ʒð Աݡ Ʒ ɷ°Ʒô 뵿ηκ Ʒú 800,000 뿹ݿ ԱݵǴ. 뿹 800,000/ 800,000 < > κ ڱ ϴ ͱݻϴ ǹȣ -1497, 2005.9.20. ǡ 1. κ ڱ μ ڱ 80% ȯǹ 20% ÿ ȯϴ ͱݱͼӽñ. 2. κ ڱ μ ڱ 70% ȯǹ 30% ÿ ȯϴ ͱݱͼӽñ. <> ߰ ΰ ȮǴ ϴ ͱ Ѵ. () κ ڱ ϸ ȯǹ , ϸ Ϻθ ȯϴ ϴ , ͱͼӽñ ȯǹ ο ұϰ ΰ ȮǴ ϴ ͱ ϴ (46012-11889, 2002.10.16.). <> ȯǹ (70%) ϴ ϴ ͱ ϰ, ο ȯǹ ȮǴ (30%) ä з ش (ä) ȯϴ , ȯǹ(ä) ҸϹǷ Ҹ ϴ ͱ Ѵ. () κ ȯǹ ش ϴ ɹ ͱ ȮǸ, ο ȯǹ ͼӽñ⸦ ο Ͽ ͱݱͼӽñ⸦ ʿ伺 , Դ μ 40( ͼӻ) ؿ Ƿ ϴ ٶϴٰ (ȸ ؼ, ȸ8360-187, 2000.4.17.). ȸš 1. 8 ηκ ߿ ҿǴ , ο Ϻ ȯǹ ο ұϰ ϴ ҵݾװ ͱݿ ϴ ̸, ͱݿ Ϻ ȯ Ǵ ϴ ȯ ݾ ͱݿ ϰų ձݿ ϴ . 2. ؼ ͱݱͼӽñ⸦ ΰ ȮǴ ϴ ؼ(46012-2377, 2000.12.15.) μ, ϴ ݺ ϴ .