¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3110)³óÁ¤°³¹ß
¼¼Ç×:(3115)À¯ÅëƯÀÛ»ç¾÷
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
3000
[±¹ 420,523,178  ±³   2,654,200  ¾ç  54,949,000  ±â     421,971]
°æÁ¦°³¹ßºñ
760,129,940
733,311,116
26,818,824
[µµ 281,581,591                                                ]
3100
³ó¼ö»ê°³¹ßºñ
316,525,924
278,232,187
38,293,737
[±¹ 222,035,169  ±³   2,654,200  ±â     119,040  µµ  91,717,515]
3110
³óÁ¤°³¹ß
227,918,439
200,952,583
26,965,856
[±¹ 183,758,743  ±³           0  ±â     119,040  µµ  44,040,656]
3115
À¯ÅëƯÀÛ»ç¾÷
8,222,298
7,704,868
517,430
[±¹   1,839,500  ±³           0  ¾ç           0  µµ   6,382,798]
100
°æ»ó¿¹»ê
239,173
287,439
¡â48,266
110
ÀΰǺñ
77,779
81,019
¡â3,240
101
ÀΰǺñ
77,779
81,019
¡â3,240
77,779
81,019
¡â3,240
02 ¼ö´ç
  ³ó»ê¹°À¯ÅëÀü¹®Àη¾缺ÆÄ°ß°æºñ(1¸í)             
    Àç¿Ü±Ù¹«¼ö´ç            2,049´Þ·¯x1,200¿øx12¿ù
=
29,506
    ÁÖÅüö´ç                2,720´Þ·¯x1,200¿øx12¿ù
=
39,168
    °¡Á·¼ö´ç                                      
      ¹è¿ìÀÚ            2,049´Þ·¯x1/4x1,200¿øx12¿ù
=
7,377
- 1 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3110)³óÁ¤°³¹ß
¼¼Ç×:(3115)À¯ÅëƯÀÛ»ç¾÷
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      Àڳࠠ               60´Þ·¯x2¸íx1,200¿øx12¿ù
=
1,728
120
°æ»óÀû°æºñ
161,394
206,420
¡â45,026
201
ÀϹݿºñ
52,360
100,930
¡â48,570
52,360
100,930
¡â48,570
01 ÀϹݿºñ
  ÀϹݼö¿ëºñ                                      
    À¯ÅëƯÀÛ°ü·ÃÀÚ·á¹×È«º¸Ã¥ÀÚÀ¯ÀΠ               
      10,000¿øx11Á¾x200ºÎ                                        
=
22,000
    °ú¼ö¡¤Ã¤¼Ò°ü·ÃÀÚ·á¹×°èȹ¼­À¯ÀΠ               
      5,000¿øx6Á¾x400ºÎ                                          
=
12,000
    »ç¹«¿ëÇ°¹×Àü»ê¼Ò¸ðÇ°±¸ÀÔ        150,000¿øx12¿ù
=
1,800
  ¿î¿µ¼ö´ç                                        
    ³ó»ê¹°¼öÃâÇùÀÇȸµîÀ§¿øȸȸÀÇÂü¼®¼ö´ç          
      50,000¿øx20¸íx6ȸ                                          
=
6,000
  ±Þ·®ºñ                                          
    À¯ÅëƯÀÛ¾÷¹«ÃßÁøƯ±ÙÀڱ޽ĺñ                  
- 2 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3110)³óÁ¤°³¹ß
¼¼Ç×:(3115)À¯ÅëƯÀÛ»ç¾÷
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      5,000¿øx21¸íx6ÀÏx12¿ù                                      
=
7,560
  ½Ã¼³ÀåºñÀ¯Áöºñ                                  
    »ç¹«¿ë±â±â                      200,000¿øx15Á¾
=
3,000
202
¿©ºñ
74,769
72,115
2,654
59,889
59,889
0
01 ±¹³»¿©ºñ
  À¯ÅëƯÀÛ¾÷¹«ÃßÁø¿©ºñ                            
=
59,889
14,880
12,226
2,654
03 ±¹¿Ü¿©ºñ
  ³ó»ê¹°À¯ÅëÀü¹®Àη¾缺ÇØ¿ÜÆÄ°ßÀÌÀü°æºñ¹×Ç×°ø·á
      7,440,000¿øx2ȸ(¿Õº¹)                                      
=
14,880
203
¾÷¹«ÃßÁøºñ
10,500
4,000
6,500
10,500
4,000
6,500
03 ½ÃÃ¥ÃßÁø¾÷¹«ÃßÁøºñ
  ³ó»ê¹°À¯Åë¹×ƯÀÛ½ÃÃ¥¾÷¹«ÃßÁø                    
=
4,500
  ³ó»ê¹°À¯Åë¾÷¹«ÃßÁø                              
=
6,000
301
ÀϹݺ¸»ó±Ý
23,265
28,635
¡â5,370
- 3 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3110)³óÁ¤°³¹ß
¼¼Ç×:(3115)À¯ÅëƯÀÛ»ç¾÷
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
7,665
12,015
¡â4,350
09 Çà»ç½Çºñº¸»ó±Ý
  ¼­¿ï±¹Á¦½ÄÇ°Àü½ÃȸÁ¾»çÀÚ¿©ºñº¸»ó                
      45,000¿øx23¸íx7ÀÏ                                          
=
7,245
  ¼öÃâÇùÀÇȸÂü¼®Àڱ޽ĺñ          5,000¿øx21¸íx4ȸ
=
420
15,600
16,620
¡â1,020
11 ±âŸº¸»ó±Ý
  ³ó»ê¹°¼öÃ➽ûó(20°³¾÷ü)        750,000¿øx20Á¡
=
15,000
  À¯Åë½ÃÃ¥ÃßÁøÀ¯°øÀÚ¹×´Üü½Ã»ó       20,000¿øx30¸í
=
600
303
Æ÷»ó±Ý
500
740
¡â240
  À¯ÅëƯÀÛ½ÃÃ¥ÃßÁø°ø¹«¿øµî½Ã»ó       20,000¿øx25¸í
=
500
200
»ç¾÷¿¹»ê
7,983,125
7,417,429
565,696
[±¹   1,839,500  ±³           0  ¾ç           0  µµ   6,143,625]
210
º¸Á¶»ç¾÷
2,044,500
3,402,204
¡â1,357,704
[±¹   1,839,500  ±³           0  ¾ç           0  µµ     205,000]
403
ÀÚÄ¡´ÜüÀÚ
2,044,500
3,402,204
¡â1,357,704
º»ÀÌÀü
2,044,500
3,402,204
¡â1,357,704
01 ÀÚÄ¡´ÜüÀÚº»º¸Á¶
  ³ó»ê¹°»êÁöÀ¯Åë¼¾Åͼ³Ä¡Áö¿ø»ç¾÷                  
=
720,000
- 4 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3110)³óÁ¤°³¹ß
¼¼Ç×:(3115)À¯ÅëƯÀÛ»ç¾÷
¼¼¼¼Ç×:(210)º¸Á¶»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
[±¹     600,000  ±³           0  ¾ç           0  µµ     120,000]
  ³ó»ê¹°¹°·ùÇ¥ÁØÈ­»ç¾÷Áö¿ø                        
=
800,000
[±¹     800,000  ±³           0  ¾ç           0  ±â           0]
  ¸¶´Ã°æÀï·ÂÁ¦°íÁö¿ø(Á¾±¸°»½Å)                    
=
507,000
[±¹     422,000  ±³           0  ¾ç           0  µµ      85,000]
  ¸¶´Ã¿ì¼ö³ó°¡À°¼º                                
=
17,500
[±¹      17,500  ±³           0  ¾ç           0  ±â           0]
220
ÀÚü»ç¾÷
5,938,625
4,015,225
1,923,400
307
¹Î°£ÀÌÀü
1,674,000
1,494,000
180,000
1,354,000
1,254,000
100,000
02 ¹Î°£°æ»óº¸Á¶
  ½Å¼±³ó»ê¹°¼öÃâ¹°·ùºñÁö¿ø                        
=
1,200,000
  ´©¿¡¾¾¾ÈÁ¤»ý»ê¼ö¸ÅÀÚ±ÝÁö¿ø                      
      30,000¿øx6,000kgx30/100                                    
=
54,000
  Çѹæ¹ÙÀÌ¿À»ê¾÷±³À°¼¾ÅͿÁö¿ø(1°³¼Ò)           
=
100,000
- 5 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3110)³óÁ¤°³¹ß
¼¼Ç×:(3115)À¯ÅëƯÀÛ»ç¾÷
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
270,000
20,000
250,000
04 ¹Î°£Çà»çº¸Á¶À§Å¹
  ¼­¿ïµî³ó¼ö»ê½ÄÇ°Àü½ÃȸÂü°¡Áö¿ø                  
=
20,000
  °æºÏÀ¸¶ä³ó»ê¹°È«º¸Àü°³ÃÖ                        
=
80,000
  °æºÏÃÖ°í»ç°úÇ°Æòȸ°³ÃÖ                          
=
50,000
  ÇؿܽÃÀ尳ô¹×¹Ú¶÷ȸÂü°¡Áö¿ø                    
=
120,000
50,000
0
50,000
05 ¹Î°£À§Å¹±Ý
  ÇؿܹÙÀ̾îÃÊû±â¼ú±³À°Áö¿ø(1ȸ)                 
=
10,000
  Å°³·Àº»ç°ú±â¼ú±³À°Áö¿ø          2,500,000¿øx12ȸ
=
30,000
  °ú¼ö¹ßÀü½ÉÆ÷Áö¾ö°³ÃÖÁö¿ø         5,000,000¿øx2ȸ
=
10,000
308
ÀÚÄ¡´ÜüÀÌ
41,000
41,000
0
Àü
41,000
41,000
0
01 ÀÚÄ¡´Üü°æ»óº¸Á¶±Ý
  ³ó»ê¹°¼öÃâ³ó°¡Çؿܱâ¼ú¿¬¼ö                      
      30,000,000¿øx50/100                                        
=
15,000
- 6 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3110)³óÁ¤°³¹ß
¼¼Ç×:(3115)À¯ÅëƯÀÛ»ç¾÷
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ÀüÅë°¡°ø½ÄÇ°¹Ú¶÷ȸÂü°¡Áö¿ø                      
      1,000,000¿øx20°³¼Òx2ȸx50/100                              
=
20,000
  ¾çÀá³ó°¡±³À°                 12,000,000¿øx50/100
=
6,000
402
¹Î°£ÀÚº»ÀÌ
200,000
0
200,000
Àü
200,000
0
200,000
01 ¹Î°£ÀÚº»º¸Á¶
  ´É±ÝÁÖ½º°¡°ø½Ã¼³È®ÃæÁö¿ø                        
      400,000,000¿øx1°³¼Òx50/100                                 
=
200,000
403
ÀÚÄ¡´ÜüÀÚ
4,023,625
2,479,225
1,544,400
º»ÀÌÀü
4,023,625
2,479,225
1,544,400
01 ÀÚÄ¡´ÜüÀÚº»º¸Á¶
  ºê·£µå»ç¿ëÁöÁ¤³ó»ê¹°Áö¿ø»ç¾÷                    
      3,500,000¿øx130°³¼Òx30/100                                 
=
136,500
  ³ó»ê¹°»óÇ°È­Áö¿ø»ç¾÷(10°³¼Ò)                    
      500,000,000¿øx30/100                                       
=
150,000
  ½Å¼±³ó»ê¹°¼öÃâ°æÀï·ÂÁ¦°í»ç¾÷                    
      25,000,000¿øx40°³¼Òx25/100                                 
=
250,000
- 7 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3110)³óÁ¤°³¹ß
¼¼Ç×:(3115)À¯ÅëƯÀÛ»ç¾÷
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¼öÃâ´ÜÁöÈ°¼ºÈ­»ç¾÷Áö¿ø                          
      12.5¿øx12,000,000¸Åx40/100                                 
=
60,000
  ³ó°¡ÇüÀú¿ÂÀúÀå°í¼³Ä¡                            
      750,000¿øx2,000Æòx20/100                                   
=
300,000
  Æ÷µµºñ°¡¸²½Ã¼³¼³Ä¡     20,000,000¿øx100hax20/100
=
400,000
  Æ÷µµÁ¢¸ñ¹¦°ø±Þ           6,000¿øx50,000ÁÖx20/100
=
60,000
  Á¶¼öÇÇÇعæÁö½Ã¼³Áö¿ø     5,000,000¿øx14hax30/100
=
21,000
  ¸Å½Çģȯ°æÁö¿ø           4,500,000¿øx10hax20/100
=
9,000
  È­ÈÑ°æÀï·ÂÁ¦°í        15,000,000¿øx10°³¼Òx20/100
=
30,000
  °íÃßÁ¾ÇÕ󸮽ü³(¼Ò±Ô¸ð)¼³Ä¡                    
      150,000,000¿øx5°³¼Òx30/100                                 
=
225,000
  ¸¶´Ã°Ç°¡½Ã¼³¼³Ä¡         3,000,000¿øx80µ¿x30/100
=
72,000
  ¸¶´Ã°ü¼ö½Ã¼³¼³Ä¡         12,500¿øx1,500Á¶x30/100
=
5,625
  ¸¶´ÃÁö·ÂÁõÁø            1,000,000¿øx120hax15/100
=
18,000
  Áö¿ªÆ¯È­À¯Åë½Ã¼³Áö¿ø(5µ¿)                       
=
150,000
- 8 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3110)³óÁ¤°³¹ß
¼¼Ç×:(3115)À¯ÅëƯÀÛ»ç¾÷
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¸¶´ÃÀü¿ëÀú¿ÂÀúÀå½Ã¼³È®Ãæ                        
      1,800,000¿øx300Æòx20/100                                   
=
108,000
  ½Ã¼³Ã¤¼Ò¿¡³ÊÁöÀý°¨½Ã¼³¼³Ä¡                      
      10,600,000¿øx70µ¿x20/100                                   
=
148,400
  ½Ã¼³Àç¹è»ýÀ°ÃËÁøÁ¦°ø±Þ                          
      2,000¿øx10,000Æòx2ºÀx30/100                                
=
12,000
  Ä£È¯°æƯȭ¼ÒµæÀÛ¸ñ°³¹ßº¸±Þ                      
      21,000,000¿øx5hax30/100                                    
=
31,500
  ¹Î¼Óä¼Ò»ý»ê±â¹ÝÈ®´ë                            
      18,500,000¿øx20°³¼Òx20/100                                 
=
74,000
  ÇâÅä»êäǰÁú°í±ÞÈ­                              
      192,000,000¿øx1°³¼Òx50/100                                 
=
96,000
  Àλï¾çÁ÷¹¦»ý»ê          35,000,000¿øx10hax30/100
=
105,000
  Àλïģȯ°æÀç¹è          1,500,000¿øx100hax30/100
=
45,000
  Àλï°íºÎ°¡Á¦Ç°°¡°ø½Ã¼³¼³Ä¡                      
      720,000,000¿øx25/100                                       
=
180,000
  ¾àÃÊÁýÇÏÁ¾ÇÕ󸮽ü³¼³Ä¡                        
- 9 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3110)³óÁ¤°³¹ß
¼¼Ç×:(3115)À¯ÅëƯÀÛ»ç¾÷
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      150,000,000¿øx2°³¼Òx30/100                                 
=
90,000
  ¾Ö´©¿¡°øµ¿»çÀ°              180,000,000¿øx20/100
=
36,000
  ´©¿¡µ¿ÃæÇÏÃÊÀç¹è»ç°Ç¸³      200,000,000¿øx30/100
=
60,000
  ¾çÀá»ê¹°´Ù¾çÈ­½Ã¼³¼³Ä¡                          
      80,000,000¿øx3°³¼Òx20/100                                  
=
48,000
  ÀüÅë¸íÁÖ»ý»ê¸¶À»À°¼º        240,000,000¿øx25/100
=
60,000
  ±â´É¼º¾çÀá»ê¹°°³¹ß¾ÈÁ¤±â¹ÝÁ¶¼º                  
      40,000,000¿øx5°³¼Òx30/100                                  
=
60,000
  È¯°æģȭÀû¡º´©¿¡Ä¡´Â¸¶À»¡»Á¶¼º                  
      60,000,000¿øx5°³¼Òx30/100                                  
=
90,000
  ¸íÁÖ¹Ú¹°°ü°Ç¸³                                  
=
200,000
  ¾àÃÊÀç¹è´ÜÁö        111,000,000¿øx1°³´ÜÁöx20/100
=
22,200
  ±â´É¼º¹ö¼¸¼öÃâ´ÜÁöÁ¶¼º                          
=
200,000
  Àλﰡ°ø½Ã¼³¼³Ä¡      180,000,000¿øx1°³¼Òx40/100
=
72,000
  ¼Ò¹é»êÁöÇü»ç°ú¿øÁ¶¼º                            
      60,000,000¿øx11§µx30/100                                   
=
198,000
- 10 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3110)³óÁ¤°³¹ß
¼¼Ç×:(3115)À¯ÅëƯÀÛ»ç¾÷
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  Áö¿ªÆ¯È­°íÇ°Áúä¼Ò»ý»ê½Ã¼³Áö¿ø                  
      30,000¿øx33,400Æòx20/100                                   
=
200,400
¼¼  Ãâ  ÇÕ  °è
2,201,800,000
1,996,300,000
205,500,000
- 11 -