1. ºÎºÎ ÇÑÁ¤ Ư¾à 15% ÇÒÀÎ ÀÚµ¿Â÷º¸ÇèÀÇ °æ¿ì ºÎºÎÇÑÁ¤ Ư¾àÀ» ÀÌ¿ëÇϸé 15% ÇÒÀÎÀ» ¹ÞÀ» ¼ö ÀÖ½À´Ï´Ù. ¿îÀüÀÚ¸¦ ºÎºÎ·Î ÇÑÁ¤Çؼ Ư¾àÀ» ¸ÎÀ» °æ¿ì ÇÒÀÎÀÌ °¡´ÉÇÕ´Ï´Ù.
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4. °Ç°Ã¼ ÇÒÀΠƯ¾à 10% ÇÒÀÎ 1³âÀÌ»ó Èí¿¬À» ÇÏÁö ¾Ê°í,ºñ¸¸Áö¼ö,½ÉÀüµµ µîÀÌ Á¤»óÀÏ °æ¿ì º¸Çè·áÀÇ 10% ¸¦ ÇÒÀÎ ¹Þ½À´Ï´Ù. ´ëÇÑ»ý¸í(5~10%),¾Ë¸®¾ÈÃ÷»ý¸í(5~10%),»ï¼º»ý¸í(7~12%),Èï±¹»ý¸í(7~10%),±³º¸»ý¸í(6~11%),¹Ì·¡¿¡¼Â»ý¸í(8~12%),±ÝÈ£»ý¸í(5~10%),µ¿ºÎ»ý¸í(7~8%),µ¿¾ç»ý¸í(5~10%),¸ÅÆ®¶óÀÌÇÁ(10~15%),Ǫ¸£µ§¼È(8~10%),½ÅÇÑ»ý¸í(8~10%)
5. 1ÀÎ ÇÑÁ¤Æ¯¾à 18%ÇÒÀÎ ÀÚµ¿Â÷º¸ÇèÀÇ °æ¿ì º»Àθ¸ ¿îÀü ÇÒ ¼ö ÀÖ´Â 1ÀÎ ÇÑÁ¤Æ¯¾à ½Ã º¸Çè·á 18%¸¦ ÇÒÀÎ ¹Þ½À´Ï´Ù.
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