{"id":54301,"date":"2025-10-02T16:19:05","date_gmt":"2025-10-02T07:19:05","guid":{"rendered":"https:\/\/g9inside.com\/?p=54301"},"modified":"2025-10-02T17:26:07","modified_gmt":"2025-10-02T08:26:07","slug":"%eb%b3%b4%ed%97%98%ec%82%ac-%ed%98%84%ec%8b%a4-%ea%b3%a0%eb%a0%a4%ed%95%b4%ec%95%bc%ec%82%bc%ec%84%b1%ec%83%9d%eb%aa%85-%ed%9a%8c%ea%b3%84-%ec%b2%98%eb%a6%ac-%ec%97%85%ea%b3%84","status":"publish","type":"post","link":"https:\/\/g9inside.com\/?p=54301","title":{"rendered":"\u201c\ubcf4\ud5d8\uc0ac \ud604\uc2e4 \uace0\ub824\ud574\uc57c\u2026\uc0bc\uc131\uc0dd\uba85 \ud68c\uacc4 \ucc98\ub9ac, \uc5c5\uacc4 \uacf5\ud1b5 \uad00\ud589\u201d"},"content":{"rendered":"
\"\"<\/a>
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\uc0bc\uc131\uc0dd\uba85 \ud68c\uacc4 \ub17c\ub780\uacfc \uad00\ub828\ud574 \u201c\uc0bc\uc131\ub9cc\uc758 \ubb38\uc81c\uac00 \uc544\ub2cc \ubcf4\ud5d8\uc5c5\uacc4 \uc804\ubc18\uc758 \uad6c\uc870\uc801 \ud604\uc2e4\u201d\uc784\uc744 \uac15\uc870\ud558\ub294 \ubaa9\uc18c\ub9ac\uac00 \ub098\uc654\ub2e4.<\/p>\n

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\uc2e0 \uc804\ubb34\ub294 \uba3c\uc800 \ubcf4\ud5d8\uc0ac\ub4e4\uc774 \uc9c1\uba74\ud55c \ud604\uc2e4\uc744 \uc9da\uc5c8\ub2e4. \uadf8\ub294 \u201c\uc720\ubc30\ub2f9 \uacc4\uc57d\uc790\uc5d0\uac8c \uace0\uc815 7% \uae08\ub9ac\ub97c \uc9c0\uae09\ud558\ub824\uba74 \ucd5c\uc18c 10% \uc774\uc0c1\uc758 \uc790\uc0b0 \uc218\uc775\ub960\uc744 \ub0b4\uc57c \ud558\uc9c0\ub9cc, \ud604\uc7ac \ubcf4\ud5d8\uc0ac \uc218\uc775\ub960\uc740 3% \uc218\uc900\uc5d0 \uba38\ubb3c\ub7ec \uc788\ub2e4\u201d\uba70 \u201c\uc790\uc0b0\uc744 \ub2e8\uae30\uc801\uc73c\ub85c \ucc98\ubd84\ud558\uba74 \uc77c\uc2dc\uc801 \uc131\uacfc\ub294 \ub0bc \uc218 \uc788\uc5b4\ub3c4 \ubcf4\ud5d8\uc0ac\uc758 \uc7a5\uae30\uc801 \uc548\uc815\uc131\uc744 \ud574\uce60 \uc218 \uc788\ub2e4\u201d\uace0 \uc9c0\uc801\ud588\ub2e4.<\/p>\n

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\ubc1c\uc5b8\ud558\ub294 \uc2e0\ubcd1\uc624 \uc804\ubb34 [\uc0ac\uc9c4=\uc548\uc218\ud638]<\/figcaption><\/figure>\n

\uadf8\ub294 IFRS17 \ud68c\uacc4\uae30\uc900 \ub3c4\uc785 \uacfc\uc815\uc5d0\uc11c \ub17c\ub780\uc774 \ucef8\ub358 \uc810\ub3c4 \uc5b8\uae09\ud588\ub2e4. \uc2e0 \uc804\ubb34\ub294 \u201c2022\ub144 \uc801\uc6a9 \ub2f9\uc2dc \uc0bc\uc131\ubfd0 \uc544\ub2c8\ub77c \ub300\ubd80\ubd84 \ubcf4\ud5d8\uc0ac\ub4e4\uc774 \ub3d9\uc77c\ud55c \uace0\ubbfc\uc744 \ud588\ub2e4. \uacc4\uc57d\uc790 \ubc30\ub2f9\uc744 \ubd80\ucc44\ub85c \uacc4\uc0c1\ud558\uc9c0 \uc54a\uc73c\uba74 \uc790\ubcf8\uc774 \uae09\uc99d\ud574 \ub9c8\uce58 \ud68c\uacc4\uc0c1 \uc790\uc758\uc801\uc73c\ub85c \ubcf4\uc77c \uc218 \uc788\uc5c8\uace0, \uc774\ub97c \ubcf4\uc644\ud558\uae30 \uc704\ud574 \u2018\uc77c\ud0c8 \ud68c\uacc4\u2019\ub97c \uc801\uc6a9\ud588\ub2e4\u201d\uba70 \u201c\uc774\ub294 \uc0bc\uc131\ub9cc\uc774 \uc544\ub2c8\ub77c 22\uac1c \ubcf4\ud5d8\uc0ac \uc911 16\uac1c\uc0ac\uac00 \ucc44\ud0dd\ud55c \uacf5\ud1b5\uc801 \ucc98\ub9ac \ubc29\uc2dd\u201d\uc774\ub77c\uace0 \uc124\uba85\ud588\ub2e4.<\/p>\n

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\uc138\uc81c \ubb38\uc81c\ub3c4 \uc9c0\uc801\ud588\ub2e4. \uc2e0 \uc804\ubb34\ub294 \u201c\ubbf8\uc2e4\ud604 \uc190\uc775\uc744 \uc77c\uc2dc\uc5d0 \uc2e4\ud604\ud558\uba74 \uc0c1\ub2f9 \ubd80\ubd84\uc774 \ubc95\uc778\uc138\ub85c \ube60\uc838\ub098\uac04\ub2e4. \uacc4\uc57d\uc790 \ubc30\ub2f9\uae08\ub9cc\uc774 \uc544\ub2c8\ub77c \uc8fc\uc8fc \ubaab, \uad6d\uac00 \uc138\uae08\uae4c\uc9c0 \ud55c\uaebc\ubc88\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uad6c\uc870\uac00 \ub418\uae30\uc5d0, \uc774\ub97c \ub2e8\uc21c\ud788 \u2018\ub2f9\uc7a5 \ud314\uc544 \uc9c0\uae09\ud558\ub77c\u2019\ub294 \uc694\uad6c\ub85c \ud480 \uc218 \uc5c6\ub2e4\u201d\uace0 \uac15\uc870\ud588\ub2e4.<\/p>\n

\uc2e0 \uc804\ubb34\ub294 \u201c\ubcf4\ud5d8\uc740 \uc7a5\uae30 \uc0b0\uc5c5\uc774\ub2e4. \ub2e8\uae30 \uc190\uc775\uc774 \uc544\ub2c8\ub77c \uc548\uc815\uc801 \ubcf4\ud5d8\uae08 \uc9c0\uae09\uacfc \uc7ac\ubb34 \uac74\uc804\uc131\uc774 \ud575\uc2ec\u201d\uc774\ub77c\uba70 \u201c\uc0bc\uc131\uc744 \ud3ec\ud568\ud55c \uc5c5\uacc4 \uc804\uccb4\uac00 \ud68c\uacc4 \ucc98\ub9ac\uc758 \uc77c\uad00\uc131\uacfc \uac10\uc0ac\uc778\uc758 \ud310\ub2e8\uc744 \uc874\uc911\ud558\uba70 \uc6b4\uc6a9\ud558\ub294 \uac83\uc774 \ubc14\ub78c\uc9c1\ud558\ub2e4\u201d\uace0 \uac15\uc870\ud588\ub2e4.<\/p>\n

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<\/a>
\"\"<\/div><\/div>
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\uc0bc\uc131\uc0dd\uba85, \uc9c0\ubc30\uad6c\uc870\u00b7\uc138\uae08 \uc774\uc720\ub85c 30\ub144 \ub118\uac8c \uc0bc\uc131\uc804\uc790 \uc8fc\uc2dd\uc744 \ucc98\ubd84\ud558\uc9c0 \uc54a\uc73c\uba74\uc11c \uacc4\uc57d\uc790 \ubc30\ub2f9\uc774 \uc9c0\uc5f0\ub418\uace0 \uc788\ub2e4\ub294 \ubb38\uc81c\uac00 \uc9c0\uc801\ub410\ub2e4. \uae40\ub0a8\uadfc\u00b7\ubc15\ud64d\ubc30\u00b7\uc774\uac15\uc77c\u00b7\uc774\uc815\ubb38 \ub354\ubd88\uc5b4\ubbfc\uc8fc\ub2f9 \uc758\uc6d0\uc740 18\uc77c \uc2dc\ubbfc\ub2e8\uccb4 \uacbd\uc81c\ubbfc\uc8fc\uc8fc\uc75821\uacfc \ud568\uaed8 \uc11c\uc6b8 \uc5ec\uc758\ub3c4 \uad6d\ud68c\uc758\uc6d0\ud68c\uad00\uc5d0\uc11c ‘\uc0bc\uc131\uc0dd\uba85 \ud68c\uacc4\ucc98\ub9ac \ub17c\ub780 \uc5b4\ub5bb\uac8c \ud480 \uac83\uc778\uac00’\ub97c \uc8fc\uc81c\ub85c \uae34\uae09 \ud1a0\ub860\ud68c\ub97c \uac1c\ucd5c\ud588\ub2e4. \uae40\uad11\uc911 \ubcc0\ud638\uc0ac(\ubc95\ubb34\ubc95\uc778 \ud074\ub77c\uc2a4\ud55c\uacb0)\uc740 \uc774\ub0a0 \ud1a0\ub860\uc5d0\uc11c \u201c\uc0bc\uc131\uc0dd\uba85\uc758 \uc720\ubc30\ub2f9 \ubcf4\ud5d8 \uacc4\uc57d \ucc98\ub9ac \uad00\ud589\uc740 \uc2e0\uc758\uc131\uc2e4 \uc6d0\uce59\uc5d0 \ubc18\ud558\uba70, \uacb0\uad6d \uacc4\uc57d\uc790 \uad8c\ub9ac\ub97c \uce68\ud574\ud558\ub294 \ud589\uc704\u201d\ub77c\uace0 \uc9c1\uaca9\ud0c4\uc744 \ub0a0\ub838\ub2e4. \uadf8\ub294 2010\ub144\ub300 \ucd08 \uc720\ubc30\ub2f9 \ubcf4\ud5d8 \uacc4\uc57d\uc790\ub4e4\uc758 \uc18c\uc1a1\uc774 \uc804\ubd80 \ud328\uc18c\ud55c \uc774\ud6c4\uc5d0\ub3c4, \uc0c1\ud669\uc740 \uc804\ud600 \uac1c\uc120\ub418\uc9c0 \uc54a\uc558\uc73c\uba70 \uc624\ud788\ub824 \uacc4\uc57d\uc790\ub4e4\uc758 \uad8c\ub9ac\uac00 \ub354 \uc704\ud0dc\ub85c\uc6cc\uc84c\ub2e4\uace0 \uc9c0\uc801\ud588\ub2e4. \u25a0 \u201c2010\ub144 \uc18c\uc1a1 \ud328\uc18c \uadfc\uac70, \uc9c0\uae08\uc740 \ubb34\ub108\uc84c\ub2e4\u201d \uae40 \ubcc0\ud638\uc0ac\ub294 \uacfc\uac70 \ubc95\uc6d0\uc774 \uc720\ubc30\ub2f9 \uacc4\uc57d\uc790\ub4e4\uc758 \uccad\uad6c\ub97c \uae30\uac01\ud55c \uc774\uc720\ub85c \u25b2\uc0bc\uc131\uc804\uc790 \uc8fc\uc2dd\uc740 \ucc98\ubd84 \uc804\uae4c\uc9c0 \ubbf8\uc2e4\ud604 \uc774\uc775\uc774\ubbc0\ub85c \ubc30\ub2f9 \uc758\ubb34 […]<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

  \uc0bc\uc131\uc0dd\uba85 \ud68c\uacc4 \ub17c\ub780\uacfc \uad00\ub828\ud574 \u201c\uc0bc\uc131\ub9cc\uc758 \ubb38\uc81c\uac00 \uc544\ub2cc \ubcf4\ud5d8\uc5c5\uacc4 \uc804\ubc18\uc758 \uad6c\uc870\uc801 \ud604\uc2e4\u201d\uc784\uc744 \uac15\uc870\ud558\ub294 \ubaa9\uc18c\ub9ac\uac00 \ub098\uc654\ub2e4. 2\uc77c \uc11c\uc6b8 \uc5ec\uc758\ub3c4\uc5d0\uc11c \ud55c\uad6d\uae30\uc5c5\uac70\ubc84\ub10c\uc2a4\ud3ec\ub7fc \uc8fc\ucd5c ‘\uc0bc\uc131\uc740 \uc5b4\ub5bb\uac8c \uc88b\uc740 \ud68c\uc0ac\ub85c \uac70\ub4ed\ub0a0 \uc218 \uc788\uc744\uae4c?’\ub97c \uc8fc\uc81c\ub85c \ud55c \uc138\ubbf8\ub098\uac00 \uc5f4\ub838\ub2e4. \uc0bc\uc131\uadf8\ub8f9\uc758 \ucd94\ucc9c\uc744 \ubc1b\uc544 \ud1a0\ub860\ud68c\uc5d0 \ucc38\uc11d\ud55c \uc2e0\ubcd1\uc624 \ub51c\ub85c\uc774\ud2b8\uc548\uc9c4 \uc804\ubb34\ub294 \u201c\uc0bc\uc131 \uc785\uc7a5\uc744 \ub300\ubcc0\ud558\uae30 \uc704\ud574 \ub098\uc628 \uac83\uc774 \uc544\ub2c8\ub77c \uc804\ubb38\uac00\ub85c\uc11c \uc0c1\ud669\uc744 \uc124\uba85\ud558\ub824\ub294 \uac83\u201d\uc774\ub77c\uba70 \u201c\uc720\ubc30\ub2f9 \uacc4\uc57d\uc790\ub4e4\uc758 \ubc30\ub2f9 \ubb38\uc81c\ub294 \ub2e8\uc21c\ud788 […]<\/p>\n","protected":false},"author":211973339,"featured_media":54306,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[120754,120790],"tags":[],"class_list":{"0":"post-54301","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-120754","8":"category-120790"},"yoast_head":"\n\u201c\ubcf4\ud5d8\uc0ac \ud604\uc2e4 \uace0\ub824\ud574\uc57c\u2026\uc0bc\uc131\uc0dd\uba85 \ud68c\uacc4 \ucc98\ub9ac, \uc5c5\uacc4 \uacf5\ud1b5 \uad00\ud589\u201d - 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