Ϻ渶 ѱ渶 ֽ    Ȯϼ.
 ͵ ȯϸ  Ȯ /ȯ ý մϴ.
ѱ渶 Ѹ 20%, Ϻ渶 Ѹ 12% ִ  .
 ŷ   ʴ ְ  ý ߰ ֽϴ.
ͳ     ִ ̸, پ ̺Ʈ ¶ 渶 մϴ.
˺ Ḷǵ ϰ ֽϴ.
  Ŭ   ϸ, Ƣ   渶Ʈ õմϴ.
渶 ϴ  ˰ ʹٸ,
1.   渶 ̱  ū Դϴ.
2.渶  Ե λ  ɼ Ůϴ.
3. ̼ Ű,  ġ ϴ.
4.  ȩ  ,   ϸ   ̱  ֽϴ.
5.渶  ߿  ׳  Դϴ.
6.渶 ̳   ϴ.
7.ϴ  Ӿ ڽ ƺ մϴ.
8. ÿ ϰ ؾ մϴ.  ϰ  ʽϴ.
渶Ʈ ¶ΰ渶, Ϻ渶, Ϻ߾Ӱ渶, Ϻ渶, ѱ渶,
ũ渶, ǽð渶  Ƣ 渶Ʈ õϸ,
  1 渶Ʈμ   渶Ʈ  մϴ.
Ƣ   渶Ʈ õϸ پ ̺Ʈ ˴ϴ.