{"id":865,"date":"2023-09-20T13:32:05","date_gmt":"2023-09-20T04:32:05","guid":{"rendered":"https:\/\/licensefactory.co.kr\/?p=865"},"modified":"2023-09-20T13:32:05","modified_gmt":"2023-09-20T04:32:05","slug":"%ec%a0%84%eb%ac%b8%ec%a7%81-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%ec%9d%b8%ed%9a%8c%ea%b3%84%ec%82%ac","status":"publish","type":"post","link":"https:\/\/licensefactory.co.kr\/%ec%a0%84%eb%ac%b8%ec%a7%81-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%ec%9d%b8%ed%9a%8c%ea%b3%84%ec%82%ac\/","title":{"rendered":"\uc804\ubb38\uc9c1 \uc790\uaca9\uc99d-\uacf5\uc778\ud68c\uacc4\uc0ac"},"content":{"rendered":"<h1><img decoding=\"async\" class=\"size-full wp-image-866 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ud68c\uacc4\uc0ac-\uc790\uaca9\uc815\ubcf4-\uc378\ub124\uc77c-e1691323357686.png\" alt=\"\uacf5\uc778\ud68c\uacc4\uc0ac\" width=\"300\" height=\"300\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ud68c\uacc4\uc0ac-\uc790\uaca9\uc815\ubcf4-\uc378\ub124\uc77c-e1691323357686.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ud68c\uacc4\uc0ac-\uc790\uaca9\uc815\ubcf4-\uc378\ub124\uc77c-e1691323357686-150x150.png 150w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h1>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_67_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >\uc26c\uc6b4 \ubaa9\ucc28<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/licensefactory.co.kr\/%ec%a0%84%eb%ac%b8%ec%a7%81-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%ec%9d%b8%ed%9a%8c%ea%b3%84%ec%82%ac\/#%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC_CPA\" title=\"\uacf5\uc778\ud68c\uacc4\uc0ac (CPA)\">\uacf5\uc778\ud68c\uacc4\uc0ac (CPA)<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/licensefactory.co.kr\/%ec%a0%84%eb%ac%b8%ec%a7%81-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%ec%9d%b8%ed%9a%8c%ea%b3%84%ec%82%ac\/#%EC%84%9C%EB%A1%A0\" title=\"\uc11c\ub860\">\uc11c\ub860<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/licensefactory.co.kr\/%ec%a0%84%eb%ac%b8%ec%a7%81-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%ec%9d%b8%ed%9a%8c%ea%b3%84%ec%82%ac\/#%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC_CPA_%EC%9D%91%EC%8B%9C%EC%A1%B0%EA%B1%B4\" title=\"\uacf5\uc778\ud68c\uacc4\uc0ac (CPA) \uc751\uc2dc\uc870\uac74\">\uacf5\uc778\ud68c\uacc4\uc0ac (CPA) \uc751\uc2dc\uc870\uac74<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/licensefactory.co.kr\/%ec%a0%84%eb%ac%b8%ec%a7%81-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%ec%9d%b8%ed%9a%8c%ea%b3%84%ec%82%ac\/#%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC_%EC%8B%9C%ED%97%98%EA%B5%AC%EC%A1%B0\" title=\"\uacf5\uc778\ud68c\uacc4\uc0ac \uc2dc\ud5d8\uad6c\uc870\">\uacf5\uc778\ud68c\uacc4\uc0ac \uc2dc\ud5d8\uad6c\uc870<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/licensefactory.co.kr\/%ec%a0%84%eb%ac%b8%ec%a7%81-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%ec%9d%b8%ed%9a%8c%ea%b3%84%ec%82%ac\/#%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC%EC%9D%98_%EA%B2%80%EC%A6%9D%EB%B2%94%EC%9C%84\" title=\"\uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uac80\uc99d\ubc94\uc704\">\uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uac80\uc99d\ubc94\uc704<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/licensefactory.co.kr\/%ec%a0%84%eb%ac%b8%ec%a7%81-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%ec%9d%b8%ed%9a%8c%ea%b3%84%ec%82%ac\/#%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC_%ED%95%84%EC%88%98%EC%A1%B0%EA%B1%B4-%EC%98%81%EC%96%B4%EC%9D%B8%EC%A6%9D\" title=\"\uacf5\uc778\ud68c\uacc4\uc0ac \ud544\uc218\uc870\uac74-\uc601\uc5b4\uc778\uc99d\">\uacf5\uc778\ud68c\uacc4\uc0ac \ud544\uc218\uc870\uac74-\uc601\uc5b4\uc778\uc99d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/licensefactory.co.kr\/%ec%a0%84%eb%ac%b8%ec%a7%81-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%ec%9d%b8%ed%9a%8c%ea%b3%84%ec%82%ac\/#%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC-%EC%8B%9C%ED%97%98%EC%9D%BC%EC%A0%95\" title=\"\uacf5\uc778\ud68c\uacc4\uc0ac-\uc2dc\ud5d8\uc77c\uc815\">\uacf5\uc778\ud68c\uacc4\uc0ac-\uc2dc\ud5d8\uc77c\uc815<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/licensefactory.co.kr\/%ec%a0%84%eb%ac%b8%ec%a7%81-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%ec%9d%b8%ed%9a%8c%ea%b3%84%ec%82%ac\/#%EB%A7%88%EC%B9%98%EB%A9%B0\" title=\"\ub9c8\uce58\uba70\">\ub9c8\uce58\uba70<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC_CPA\"><\/span><strong>\uacf5\uc778\ud68c\uacc4\uc0ac (CPA)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<h2><span class=\"ez-toc-section\" id=\"%EC%84%9C%EB%A1%A0\"><\/span><strong>\uc11c\ub860<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">\uc694\uc998\ub4e4\uc5b4 \uc80a\uc740\uce35\uc744 \uc911\uc2ec\uc73c\ub85c \uc804\ubb38\uc9c1\uc5d0 \ub300\ud55c \uc9c0\uc6d0\uc728\uc774 \uafb8\uc900\ud788 \uc0c1\uc2b9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub2e4\ub9cc \uc138\ubb34\uc0ac\uc640\ub294 \ub2ec\ub9ac \uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uacbd\uc6b0\ub294 \uc2dc\ud5d8\uc758 \ub530\ub85c \uc751\uc2dc\uc790\uaca9\uc694\uac74\uc774 \uc788\uae30 \ub54c\ubb38\uc5d0<\/span><br \/>\n<span style=\"font-size: 14pt;\"> \ub9ce\uc740\ubd84\ub4e4\uc774 \ud63c\ub780\ud574 \ud558\uc2dc\ub294 \uac83\uc744\uc54c\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uadf8\ub807\uae30 \ub54c\ubb38\uc5d0 \uc774 \uae00\uc744 \ud3ec\uc2a4\ud305\ud558\uc5ec \uc5ec\ub7ec\ubd84\ub4e4\uc5d0\uac8c \uc870\uae08\uc774\ub098\ub9c8 \ub3c4\uc6c0\uc744 \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub2e4\ub9cc, \uc800\ub3c4 \uc544\uc9c1 \ub3c4\uc804\ud574\ubcf4\uc9c0 \ubabb\ud55c \ubd80\ubd84\uc774\uae30 \ub54c\ubb38\uc5d0 \ucd5c\ub300\ud55c \uac1d\uad00\uc801\uc778 \uc815\ubcf4\ub97c \ub4dc\ub9b4 \uc218\ub294 \uc788\uc9c0\ub9cc,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud2b9\ubcc4\ud55c \ud301\uc744 \ub4dc\ub9b4 \uc218\ub294 \uc5c6\ub2e4\ub294 \uc810\uc744 \uc778\uc9c0\ud574\uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ucd5c\uadfc\uc5d0 \uafb8\uc900\ud788 \uc9c0\uc6d0\uc790\ub4e4\uc774 \ub9ce\uc544\uc9c0\uae30 \ub54c\ubb38\uc5d0 \ub09c\uc774\ub3c4\uac00 \uadf8\uc5d0 \ub9de\ucdb0 \uc0c1\uc2b9\ub418\ub294 \uc911\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc5b4\uca4c\uba74 \uc9c0\uae08\uc774 \uac00\uc7a5 \uc26c\uc6b8\uc2dc\uae30\uc77c \uc218\ub3c4 \uc788\uc73c\ub2c8, \ub9c8\uc74c\uc744 \uba39\uc73c\uc2e0 \ubd84\ub4e4\uc740 <\/span><br \/>\n<span style=\"font-size: 14pt;\">\ucd5c\ub300\ud55c \ube60\ub974\uac8c \ub3c4\uc804\ud558\uc2dc\ub294 \uac83\uc744 \ucd94\ucc9c\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc774 \uc2dc\ud5d8\uc740 \ub2e8\uc21c\ud788 \ub178\ub825 \ubfd0 \ub9cc\uc774 \uc544\ub2c8\ub77c \uc6b4\ub3c4 \ubc18\ub4dc\uc2dc \ub3c4\uc640\uc918\uc57c\ud558\ub294 \uc2dc\ud5d8\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc5ec\ub7ec\ubd84\uc758 \uc2dc\ud5d8\uc5d0 \ubb34\uc6b4\uc744 \ubc14\ub77c\uba74\uc11c \ud3ec\uc2a4\ud305\uc744 \uc2dc\uc791\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC_CPA_%EC%9D%91%EC%8B%9C%EC%A1%B0%EA%B1%B4\"><\/span><strong>\uacf5\uc778\ud68c\uacc4\uc0ac (CPA) \uc751\uc2dc\uc870\uac74<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">\uacf5\uc778\ud68c\uacc4\uc0ac\ub294 \uac19\uc740 \ube44\uc2b7\ud55c \uacc4\uc5f4\uc758 \uc2dc\ud5d8\uc778 \uc138\ubb34\uc0ac\uc640\ub294 \ub2e4\ub974\uac8c \ud544\uc218\uc801\uc778 \uc751\uc2dc\uc870\uac74\uc774 \uc874\uc7ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><img decoding=\"async\" class=\" wp-image-867 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uacf5\uc778\ud68c\uacc4\uc0ac-\uc751\uc2dc\uc870\uac74-300x185.png\" alt=\"\uacf5\uc778\ud68c\uacc4\uc0ac-\uc751\uc2dc\uc870\uac74\" width=\"571\" height=\"352\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uacf5\uc778\ud68c\uacc4\uc0ac-\uc751\uc2dc\uc870\uac74-300x185.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uacf5\uc778\ud68c\uacc4\uc0ac-\uc751\uc2dc\uc870\uac74-768x473.png 768w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uacf5\uc778\ud68c\uacc4\uc0ac-\uc751\uc2dc\uc870\uac74.png 801w\" sizes=\"(max-width: 571px) 100vw, 571px\" \/><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\uacf5\uc778\ud68c\uacc4\uc0ac\ub294 \uc758\ubb34\uc801\uc73c\ub85c \uad00\ub828\ud559\uc810\ub4e4\uc744 \ucde8\ub4dd\ud574\uc57c\ud569\ub2c8\ub2e4.<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">\ube44\uc804\uacf5\uc790 \ubd84\ub4e4\uc774 \ub9ce\uc774 \ub193\uce58\uc2dc\ub294 \ubd80\ubd84\ub4e4\uc774 \uc5ec\uae30\uc774\ub2c8, \uc2dc\uc791\ud558\uc2dc\uae30 \uc804\uc5d0 \ubc18\ub4dc\uc2dc \ud655\uc778\ud558\uc154\uc57c\ud569\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc6b0\uc120 \uac04\ub2e8\ud558\uac8c \uc815\ub9ac\ub97c \ud574\ub4dc\ub9ac\uc790\uba74, \uac01 \uacc4\uc5f4\ubcc4\ub85c \ud544\uc694\ud55c \ud559\uc810\ub4e4\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\ud68c\uacc4\ud559 \ubc0f \uc138\ubb34\uad00\ub828\uacfc\ubaa9 12\ud559\uc810<br \/>\n\uacbd\uc601\ud559 \uacfc\ubaa9 9\ud559\uc810<br \/>\n\uacbd\uc81c\ud559 \uacfc\ubaa9 3\ud559\uc810<br \/>\n<\/strong>\uc774\ub807\uac8c \ucd1d 24\ud559\uc810\uc744 \uae30\ubcf8\uc801\uc73c\ub85c \ucde8\ub4dd\ud558\uc154\uc57c\ud569\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub531\ud788 \ud559\ub825\uc5d0 \uc81c\ud55c\uc740 \uc5c6\uc73c\ub098, \ub300\ud559\uad50\uc5d0 \uac00\uc9c0 \uc54a\uc73c\uc2dc\uace0 <\/span><br \/>\n<span style=\"font-size: 14pt;\">\ubc14\ub85c \ud68c\uacc4\uc0ac\ub97c \uc900\ube44\ud558\uc2dc\ub294 \ubd84\ub4e4\uc740 \ub530\ub85c \ud559\uc810\uc740\ud589\uc81c\uc758 \ud504\ub85c\uadf8\ub7a8\uc744 \ucc59\uae34 \ud6c4 \ud655\uc778\ud574\uc8fc\uc2dc\uae38 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc131\uc801\uc744 \uc99d\uba85\ud558\uae30 \uc704\ud574\uc11c\ub294 \ubcc4\ub3c4\uc758 \uc131\uc801\uc99d\uba85\uc11c\uac00 \ud544\uc694\ud558\ub2c8 \uc774 \ub610\ud55c \uc720\uc758\ud574\uc8fc\uc2dc\uae38 \ubc14\ub78d\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ubc18\ub4dc\uc2dc \ud559\uad50\uc7a5 \uc9c1\uc778\uc774 \ucc0d\ud78c \uc815\uc2dd \uc131\uc801\uc99d\uba85\uc11c\ub9cc \uc778\uc99d\ub418\ub2c8 \uc798 \uc900\ube44\ud574\uc8fc\uc154\uc57c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><img decoding=\"async\" class=\" wp-image-868 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uc131\uc801\uc778\uc815-300x149.png\" alt=\"\uc131\uc801\uc778\uc815\" width=\"528\" height=\"262\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uc131\uc801\uc778\uc815-300x149.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uc131\uc801\uc778\uc815-768x382.png 768w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uc131\uc801\uc778\uc815.png 949w\" sizes=\"(max-width: 528px) 100vw, 528px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\uc774\uc218 \uad6c\ubd84\ubcc4 \uc778\uc815\uacfc\ubaa9\uc758 \uac80\uc0c9\uc740 \uae08\uc735\uac10\ub3c5\uc6d0\uc758 \ud648\ud398\uc774\uc9c0\uc5d0 \uc790\uc138\ud558\uac8c \uc62c\ub77c\uc640\uc788\uc2b5\ub2c8\ub2e4<\/strong>.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><a href=\"https:\/\/cpa.fss.or.kr\/cpa\/main\/main.do?menuNo=1200000\" target=\"_blank\" rel=\"noopener\">https:\/\/cpa.fss.or.kr\/cpa\/main\/main.do?menuNo=1200000<\/a><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\uae08\uc735\uac10\ub3c5\uc6d0\uc774 \uc778\uc815\ud558\ub294 \uc774\uc218 \uacfc\ubaa9\uc740 \uc774\uacf3\uc5d0 \uc790\uc138\ud788 \ub098\uc640\uc788\uc73c\ub2c8 \ud655\uc778\ud574\ubcf4\uc2dc\uae38 \ubc14\ub78d\ub2c8\ub2e4.<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC_%EC%8B%9C%ED%97%98%EA%B5%AC%EC%A1%B0\"><\/span><strong>\uacf5\uc778\ud68c\uacc4\uc0ac \uc2dc\ud5d8\uad6c\uc870<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">\uc2dc\ud5d8\uad6c\uc870\ub294 1\ucc28\uc640 2\ucc28\uc2dc\ud5d8\uc73c\ub85c \uad6c\ubd84\ub418\uc5b4\uc838 \uc788\uc2b5\ub2c8\ub2e4.<strong> 1\ucc28\uc2dc\ud5d8\uc740 \uc808\ub300\ud3c9\uac00\ub85c \uc774\ub904\uc9c0\uba70, <\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">2\ucc28\uc2dc\ud5d8\uc740 \uc0c1\ub300\ud3c9\uac00\ub85c \uc774\ub904\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4\ub9cc, 2\ucc28\uc2dc\ud5d8\uc5d0\uc11c\ub294 \ubd80\ubd84\ud569\uaca9\uc744 \uc778\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\n<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ubd80\ubd84\ud569\uaca9\uc744 \ud558\uc2dc\uba74 \ub098\uc911\uc5d0 \uc720\uc608\uc2dc\ud5d8 \ub584 \ubd80\ubd84\ud569\uaca9\uc744 \ud558\uc9c0 \ubabb\ud55c \uacfc\ubaa9\ub9cc \uacf5\ubd80\ud788\uc2dc\uba74 \ub429\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc2dc\ud5d8 \uc790\uccb4\uc758 \ub09c\uc774\ub3c4\uac00 \uc5c4\uccad\ub098\uc11c \ubb38\uc81c\uc778 \uac70\uc9c0<br \/>\n\uc0dd\uac01\ubcf4\ub2e4 \uc218\ud5d8\uc790\ub97c \ubc30\ub824\ud558\ub294 \uc2dc\uc2a4\ud15c\uc774 \ub4e4\uc5b4\uac00 \uc788\ub294 \uc2dc\ud5d8\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC%EC%9D%98_%EA%B2%80%EC%A6%9D%EB%B2%94%EC%9C%84\"><\/span><strong>\uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uac80\uc99d\ubc94\uc704<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\" wp-image-869 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uacf5\uc778\ud68c\uacc4\uc0ac-\ud569\uaca9\uc870\uac74-300x242.png\" alt=\"\uacf5\uc778\ud68c\uacc4\uc0ac-\ud569\uaca9\uc870\uac74\" width=\"591\" height=\"477\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uacf5\uc778\ud68c\uacc4\uc0ac-\ud569\uaca9\uc870\uac74-300x242.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uacf5\uc778\ud68c\uacc4\uc0ac-\ud569\uaca9\uc870\uac74.png 741w\" sizes=\"(max-width: 591px) 100vw, 591px\" \/><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uac80\uc99d\ubc94\uc704\ub294 \uc804\ubb38\uc9c1\uc2dc\ud5d8\ub2f5\uac8c \uadf8 \ubc94\uc704\uac00 \ubaa8\ub4e0 \uacfc\ubaa9\uc758 \uc804\uccb4 \ubc94\uc704\uc785\ub2c8\ub2e4.<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub2e4\ub9cc \uadf8\ub7fc\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 1\ucc28 \uc2dc\ud5d8\uc5d0\uc11c\ub294 \uc554\ubb35\uc801\uc73c\ub85c \ucd9c\uc81c\ub418\uc9c0 \uc54a\ub294 \ubc94\uc704\ub294 \ubd84\uba85\ud788 \uc900\ube44\ud569\ub2c8\ub2e4\ub9cc,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc5b8\uc81c\ub4e0 1\ucc28\uc5d0 \ucd9c\uc81c\ub418\ub3c4 \uc774\uc0c1\ud558\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc81c \uc138\ubb34\uc0ac \uc900\ube44 \uacbd\ud5d8\uc744 \uc870\uae08\ub9cc \ube4c\ub9ac\uc9c0\uba74, \uc804 1\ucc28\uc2dc\ud5d8\ub4e4\uc5d0\uc11c \uc548 \ub098\uc624\ub294 \ubb38\uc81c\ub4e4\uc740 \uc55e\uc73c\ub85c\ub3c4 \ub098\uc624\uc9c0 \uc54a\uc73c\ub2c8<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uac15\uc758\uc758 \ucee4\ub9ac\ud058\ub7fc\uc744 \ub530\ub77c 1\ucc28\uc640 2\ucc28\uc758 \ubc94\uc704\ub97c \uc798 \ubd84\ub958\ud574\uc11c \uc900\ube44\ud558\uc2dc\ub294 \uac83\uc774 \uc633\ub2e4\uace0 \uc0dd\uac01\ub429\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub2f9\uc5f0\ud788 \uc5ec\ub7ec\ubd84\ub4e4\uc740 \uc774 \uc2dc\ud5d8\uc744 \ub3c5\ud559\uc73c\ub85c \uc900\ube44\ud558\uc2dc\uba74 \uc548\ub429\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\uc778\uc0dd\uc744 \ubc14\uafc0 \uc218 \uc788\ub294 \uc2dc\ud5d8\uc778\ub9cc\ud07c \uad50\uc721 \ucee4\ub9ac\ud058\ub834\uc744 \uce58\ubc00\ud558\uac8c \uc798 \uc9dc\ub193\uc740 \ud559\uc6d0\uc73c\ub85c \uac00\uc2dc\ub294 \uac78 \ucd94\ucc9c\ub4dc\ub9bd\ub2c8\ub2e4.<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uadf8\ub9ac\uace0 \uacf5\uc778\ud68c\uacc4\uc0ac\ub97c \uc900\ube44\ud558\ub294\ub370 \uc5b4\uca30\uc11c \uc0c1\ubc95\uc774 \uc788\ub294\uc9c0 \uc758\uc544\ud558\uc2e0 \ubd84\ub4e4\uc774 \uc788\uc73c\uc2e4\uac81\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud558\uc9c0\ub9cc \uae30\ubcf8\uc801\uc73c\ub85c \ud68c\uacc4\ub3c4 \ubc95\uc5d0 \uc758\ud55c \ud56d\ubaa9\ub4e4\uc744 \uae30\ubcf8\uc73c\ub85c \uc0c1\uc815\ud558\uae30 \ub54c\ubb38\uc5d0<br \/>\n\ub300\ud55c\ubbfc\uad6d \uc0c1\ubc95\uc5d0 \uadf8 \uae30\uc900\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc138\ubb34\uc0ac\uc2dc\ud5d8\uacfc\ub294 \ub2ec\ub9ac \ub2e4\ub978 \ubc95\uc744 \uc120\ud0dd\ud560 \uc218 \uc5c6\uace0,<br \/>\n\uc0c1\ubc95\uc740 \uae4c\ub2e4\ub86d\uae30 \ub54c\ubb38\uc5d0 \uc0dd\uac01\uce58 \ubabb\ud55c \ub09c\uad00\uc774\uae30\ub294 \ud569\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub300\uc878\uae30\uc900 \uc0c1\uacbd\uacc4\uc5f4\uc740 \ubc95\uc5d0\uad00\ub828\ud55c \uc0ac\ud56d\ub4e4\uc774 \ud3ec\ud568\ub418\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc5d0 \ubd80\ub2f4\uc774 \ub418\uc2e4 \uc218\ub294 \uc788\uc73c\ub098.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\uc2dc\uc791\uc744 \ud558\uc168\ub2e4\uba74 \uaf2d \ucd5c\uc120\uc744 \ub2e4\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ud68c\uacc4\uc0ac \uc2dc\ud5d8\uc740 \uae30\ubcf8\uc801\uc73c\ub85c \uc138\ubb34\ud68c\uacc4\ub3c4 \uc804\ubc18\uc801\uc73c\ub85c \ub2e4\ub8f9\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc138\ubb34\ud68c\uacc4\ub294 \uc138\ubb34\uc0ac\uc758 \uc601\uc5ed\uc774 \uc544\ub2c8\ub0d0? \ub77c\uace0 \ubc18\ubb38\ud558\uc2dc\ub294 \ubd84\ub4e4\uc774 \uc788\uc744 \uc218 \uc788\uc9c0\ub9cc,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc0ac\uc2e4\uc0c1 \uadf8 \ub458\uc740 \ub5a8\uc5b4\ud2b8\ub824\ub193\uc744\uc218\uac00 \uc5c6\ub294 \ud68c\uacc4\uc0ac\uc640 \uc138\ubb34\uc0ac\uc758 \uc8fc\uc694\ud55c \uc5c5\ubb34\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uadf8\ub807\uae30 \ub54c\ubb38\uc5d0 \uc138\ubb34\uc0ac \uc2dc\ud5d8\ubcf4\ub2e4 \uc138\ubb34\ud68c\uacc4 \uc2dc\ud5d8\uc774 \uacb0\ucf54 \uc27d\uc9c0 \uc54a\uc73c\uba70, \ucc28\ub77c\ub9ac \ub354 \uc5b4\ub824\uc6b8 \uc218\ub294 \uc788\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uadf8\ub0e5 \uc804\ubc18\uc801\uc73c\ub85c \ubaa8\ub4e0 \uc2dc\ud5d8\uc758 \ub09c\uc774\ub3c4\uac00 \uc138\ubb34\uc0ac\ubcf4\ub2e8 \ud68c\uacc4\uc0ac\uac00 \ub354 \uc5b4\ub835\ub2e4\uace0 \uc0dd\uac01\ud558\uc2dc\uba74 \ud6e8\uc52c \ub354 \ud3b8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC_%ED%95%84%EC%88%98%EC%A1%B0%EA%B1%B4-%EC%98%81%EC%96%B4%EC%9D%B8%EC%A6%9D\"><\/span><strong>\uacf5\uc778\ud68c\uacc4\uc0ac \ud544\uc218\uc870\uac74-\uc601\uc5b4\uc778\uc99d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">\uacf5\uc778\ud68c\uacc4\uc0ac\ub294 \ud544\uc218\uc801\uc73c\ub85c \uc77c\uc815\uc218\uc900\uc774\uc0c1\uc758 \uc601\uc5b4 \uc778\uc99d\uc744 \uc694\uad6c\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<strong><span style=\"font-size: 14pt;\">\ub300\ud45c\uc801\uc73c\ub85c \ud1a0\uc775,\ud1a0\ud50c,\uc9c0\ud154\ud504\uac00 \uc788\uc2b5\ub2c8\ub2e4.\u00a0 \uc9c0\ud154\ud504\ub294 \ub9ce\uc774 \ub4e4\uc5b4\ubcf4\uc2e0 \uc801\uc774 \uc5c6\uc73c\uc2e4\ud150\ub370, <\/span><\/strong><br \/>\n<strong><span style=\"font-size: 14pt;\">\ub2e8\uae30\uac04\uc758 \uc601\uc5b4\ud569\uaca9\uc73c\ub85c\ub294 \ucd5c\uace0\uc785\ub2c8\ub2e4.<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\ud1a0\uc775\uc740 \uae30\ubcf8\uc801\uc73c\ub85c 700\uc810\uc774\uc0c1\uc774\uba70 \uc9c0\ud154\ud504\ub294 70\uc810 \uc774\uc0c1\uc774\uba74 \uc778\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ubb3c\ub860 \uc7a5\uae30\uc801\uc73c\ub85c\ub294 \ubb34\uc870\uac74 \ud1a0\uc775\uc774 \uc88b\uaca0\uc9c0\ub9cc, \uc2dc\uac04\uc774 \uc5c6\uc73c\uc2dc\uace0 \uc601\uc5b4\uc778\uc99d\uc5d0 \uc5d0\ub108\uc9c0\ub97c \ub35c \uc4f0\uace0 \uc2f6\uc73c\uc2dc\ub2e4\uba74,<\/span><br \/>\n<strong><span style=\"font-size: 14pt;\">\ubb34\uc870\uac74 \uc801\uc73c\ub85c \uc800\ub294 \uc9c0\ud154\ud504\ub97c \ucd94\ucc9c\ud569\ub2c8\ub2e4. \ub09c\uc774\ub3c4\uac00 \uad49\uc7a5\ud788 \uc27d\uace0, \ucde8\ub4dd\uae4c\uc9c0 \uc624\ub79c\uc2dc\uac04\uc774 \uac78\ub9ac\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 14pt;\">\uae30\uc5c5\uc5d0 \uad00\ud55c \uc804\ubb38\uc801\uc778 \uc601\uc5b4\ub97c \ubb3c\uc5b4\ubcf4\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uc77c\uc0c1\uc801\uc778 \uc601\uc5b4\ub97c \ubb3c\uc5b4\ubcf4\uae30 \ub54c\ubb38\uc5d0,<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\ud3c9\uc18c\uc5d0 \uc601\uc5b4\uc5d0 \uc775\uc219\ud5c8\uc2e0 \ubd84\uc774\ub77c\uba74 \ubcc4\ub3c4\uc758 \uacf5\ubd80\uc5c6\uc774 \ubc14\ub85c \uc2e0\uccad\ud558\uc2dc\ub294 \uac83\ub3c4 \ucd94\ucc9c\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc81c\uac00 \uc9c0\ud154\ud504\uc5d0 \ub300\ud558\uc5ec \ub3c4 \ud3ec\uc2a4\ud305\ud588\uc73c\ub2c8 \uac80\uc0c9\ud558\uc154\uc11c \ud655\uc778\ud574\uc8fc\uc2dc\uba74 \uac10\uc0ac\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><img decoding=\"async\" class=\"wp-image-870 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uc601\uc5b4\uc778\uc99d-300x210.png\" alt=\"\uc601\uc5b4\uc778\uc99d\" width=\"570\" height=\"399\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uc601\uc5b4\uc778\uc99d-300x210.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uc601\uc5b4\uc778\uc99d-768x537.png 768w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uc601\uc5b4\uc778\uc99d.png 926w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\">\ubc18\ub4dc\uc2dc \uc2e0\uccad\uae30\uac04\uc744 \uc798 \ud655\uc778\ud558\uc2dc\uace0 \uc2e0\uccad\ud558\uc2dc\uae38 \ubc14\ub78d\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud559\uc810\uacfc \uad00\ub828\uacfc\ubaa9, \uc601\uc5b4\uc778\uc99d\uc740 \ubcc4\ub3c4\ub85c \uc81c\ucd9c\ud558\ub294 \uae30\ud55c\uc774 \uc788\uc73c\ub2c8 \ubc18\ub4dc\uc2dc \uc798 \ud655\uc778\ud558\uc154\uc57c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC-%EC%8B%9C%ED%97%98%EC%9D%BC%EC%A0%95\"><\/span><strong>\uacf5\uc778\ud68c\uacc4\uc0ac-\uc2dc\ud5d8\uc77c\uc815<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\" wp-image-871 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ud654\uacc4\uc0ac-\uae30\uac04-300x124.png\" alt=\"\ud654\uacc4\uc0ac-\uae30\uac04\" width=\"523\" height=\"216\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ud654\uacc4\uc0ac-\uae30\uac04-300x124.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ud654\uacc4\uc0ac-\uae30\uac04-768x317.png 768w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ud654\uacc4\uc0ac-\uae30\uac04.png 935w\" sizes=\"(max-width: 523px) 100vw, 523px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\">\uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uc804\ubc18\uc801\uc778 \uc2dc\ud5d8\uc77c\uc815\uc744 \ud3b8\ud558\uac8c \ub3c4\uc2dd\ud654 \uc2dc\ucf1c\ub193\uc558\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc81c\ucd9c\ud574\uc57c\ud558\ub294 \uc790\ub8cc\uc640 \uc778\uc99d\ud574\uc57c\ub418\ub294 \uc0ac\ud56d\ub4e4\uc774 \uc5ec\ub7ec\uac00\uc9c0\uae30 \ub54c\ubb38\uc5d0 \uc798 \uccb4\ud06c\ud558\uc154\uc11c \ud655\uc778\ud574\uc8fc\uc2dc\uae38\ubc14\ub78d\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub354 \ub514\ud14c\uc77c\ud558\uac8c \uc790\ub8cc\uac00 \ud544\uc694\ud558\uc2e0 \ubd84\ub4e4\uc744 \uc704\ud574 \uc8fc\uad00\ucc98\uc758 \ub9c1\ud06c\ub97c \ub0a8\uaca8\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><a href=\"https:\/\/cpa.fss.or.kr\/cpa\/main\/contents.do?menuNo=1200010\" target=\"_blank\" rel=\"noopener\">https:\/\/cpa.fss.or.kr\/cpa\/main\/contents.do?menuNo=1200010<\/a><\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc5ec\uae30\ub85c \uac00\uc2dc\uba74 \ubc14\ub85c \ubcf4\uc77c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%EB%A7%88%EC%B9%98%EB%A9%B0\"><\/span><strong>\ub9c8\uce58\uba70<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">\uad49\uc7a5\ud788 \uc5b4\ub824\uc6b4 \ub3c4\uc804\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"> \ud558\uc9c0\ub9cc \uc774 \uc2dc\ud5d8\uc744 \ub3c4\uc804\ud558\uc2dc\ub294 \ubd84\ub4e4\uc774\ub77c\uba74 \uc774\ubbf8 \uadf8\uc5d0 \ub300\ud55c \uac01\uc624\uac00 \ucda9\ubd84\ud558\uc2e4 \uac83\uc774\ub77c \uc0dd\uac01\ub429\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc0ac\uc2e4 \uc5ec\ub7ec\ubd84\uc758 \ub178\ub825\ub3c4 \ub9e4\uc6b0 \uc911\uc694\ud558\uc9c0\ub9cc , \uadf8 \ud574 \uc2dc\ud5d8\uc758 \ub09c\uc774\ub3c4 \uac19\uc740 \uc6b4\uc758 \uc694\uc18c\ub4e4\ub3c4 \uad49\uc7a5\ud788 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ub178\ub825\uc740 \ub2f9\uc5f0\ud788 \uc5ec\ub7ec\ubd84\ub4e4\uc758 \ubaab\uc774\uace0, \uc81c \uae00\uc744 \uc77d\uc5b4 \uc8fc\uc2dc\ub294 \uc5ec\ub7ec\ubd84\ub4e4\uc5d0\uac8c \ud56d\uc0c1 \ud589\uc6b4\uc774 \ub530\ub974\uae38 \ubc14\ub77c\uaca0\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ubcf4\uc2dc\ub294 \uc2dc\ud5d8\uc774 \ub2e4 \uc27d\uace0 \uc544\ub294 \ubb38\uc81c\ub4e4\ub9cc \ub098\uc624\uc168\uc73c\uba74 \uc88b\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ub3d9\ucc28\ud569\uaca9\uc740 \ud604\uc2e4\uc801\uc73c\ub85c \ub9e4\uc6b0 \uc5b4\ub835\uc9c0\ub9cc, \uadf8\ub7fc\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uaf2d \uc774\ub904\ub0b4\uc2dc\uace0, <\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud558\ub2e4\ubabb\ud574 \ub2e4\uc218\uc758 \ubd80\ubd84\ud569\uaca9\ub3c4 \uae30\uc6d0\ud558\uaca0\uc2b5\ub2c8\ub2e4,<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc5ec\ub7ec\ubd84\uc758 \uc218\ud5d8 \uc0dd\ud65c\uc5d0 \ud589\uc6b4\uc774 \ub530\ub974\uae30\ub97c \ubc14\ub77c\uaca0\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc800\ub294 \ub2e4\uc74c\uc5d0\ub3c4 \uc88b\uc740 \uc790\uaca9\uc99d \uc815\ubcf4\ub97c \uac00\uc9c0\uace0 \ub2e4\uc2dc\uc624\uaca0\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc2dc\ud5d8\uc758 \uc8fc\uad00\ucc98\uc778 \ud55c\uad6d\uae08\uc735\uac10\ub3c5\uc6d0\uc758 \ub9c1\ud06c\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><a href=\"https:\/\/cpa.fss.or.kr\/cpa\/main\/main.do?menuNo=1200000\" target=\"_blank\" rel=\"noopener\">https:\/\/cpa.fss.or.kr\/cpa\/main\/main.do?menuNo=1200000<\/a><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ub2e4\uc591\ud55c \uc790\uaca9\uc99d\uc758 \uc815\ubcf4\ub97c \ub2f4\uc544\ub193\uc740 \ube14\ub85c\uadf8\uc785\ub2c8\ub2e4.<\/span><br \/>\n<a href=\"https:\/\/licensefactory.co.kr\/\">https:\/\/licensefactory.co.kr\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uacf5\uc778\ud68c\uacc4\uc0ac (CPA) \uc11c\ub860 \uc694\uc998\ub4e4\uc5b4 \uc80a\uc740\uce35\uc744 \uc911\uc2ec\uc73c\ub85c \uc804\ubb38\uc9c1\uc5d0 \ub300\ud55c \uc9c0\uc6d0\uc728\uc774 \uafb8\uc900\ud788 \uc0c1\uc2b9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc138\ubb34\uc0ac\uc640\ub294 \ub2ec\ub9ac \uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uacbd\uc6b0\ub294 \uc2dc\ud5d8\uc758 \ub530\ub85c \uc751\uc2dc\uc790\uaca9\uc694\uac74\uc774 \uc788\uae30 \ub54c\ubb38\uc5d0 \ub9ce\uc740\ubd84\ub4e4\uc774 \ud63c\ub780\ud574 \ud558\uc2dc\ub294 \uac83\uc744\uc54c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub807\uae30 \ub54c\ubb38\uc5d0 \uc774 \uae00\uc744 \ud3ec\uc2a4\ud305\ud558\uc5ec \uc5ec\ub7ec\ubd84\ub4e4\uc5d0\uac8c \uc870\uae08\uc774\ub098\ub9c8 \ub3c4\uc6c0\uc744 \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc, \uc800\ub3c4 \uc544\uc9c1 \ub3c4\uc804\ud574\ubcf4\uc9c0 \ubabb\ud55c \ubd80\ubd84\uc774\uae30 \ub54c\ubb38\uc5d0 \ucd5c\ub300\ud55c \uac1d\uad00\uc801\uc778 \uc815\ubcf4\ub97c \ub4dc\ub9b4 \uc218\ub294 \uc788\uc9c0\ub9cc, \ud2b9\ubcc4\ud55c \ud301\uc744 \ub4dc\ub9b4 \uc218\ub294 \uc5c6\ub2e4\ub294 \uc810\uc744 &#8230; <a title=\"\uc804\ubb38\uc9c1 \uc790\uaca9\uc99d-\uacf5\uc778\ud68c\uacc4\uc0ac\" class=\"read-more\" href=\"https:\/\/licensefactory.co.kr\/%ec%a0%84%eb%ac%b8%ec%a7%81-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%ec%9d%b8%ed%9a%8c%ea%b3%84%ec%82%ac\/\" aria-label=\"Read more about \uc804\ubb38\uc9c1 \uc790\uaca9\uc99d-\uacf5\uc778\ud68c\uacc4\uc0ac\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":866,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false},"categories":[14,5],"tags":[1265,1268,1274,1278,1291,1262,1277,1272,1280,1281,1279,1285,1283,1286,1282,1284,1273,1264,1269,1267,1263,1271,1290,1287,1288,1289,1266,1270,1276,1275],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ud68c\uacc4\uc0ac-\uc790\uaca9\uc815\ubcf4-\uc378\ub124\uc77c-e1691323357686.png","_links":{"self":[{"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/posts\/865"}],"collection":[{"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/comments?post=865"}],"version-history":[{"count":2,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/posts\/865\/revisions"}],"predecessor-version":[{"id":873,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/posts\/865\/revisions\/873"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/media\/866"}],"wp:attachment":[{"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/media?parent=865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/categories?post=865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/tags?post=865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}