77
< 1 ++(2019 )> 2020 (2020 3 31 ) . 1. ⷉ㢬㉬ⷉ 㐐䚽⥭ 31 3 㣄⸬㤵 㫴㻐㢸㜄⓸ ㇠㛹㜤⓸㢌 ㋄⽸⦐ 㪽㐐 ㋄Ἴ㢹 ᴴ⏙䚐 ㋀㚕㍌㉔⽸㢌 ⷈ㠸 (㪽㐐ㇵᴵ㢌㥐 䏭⥴) ᵐ㣄 ㍌㉔⽸ 䚝㚕㢨 300 ⬀㢬 ᵐ㣄 ㍌㉔⽸ 䚝㚕㢨 㤸ὤ⬄ 㣠ⱨㇵ䈐䖐ㇵ 㣙⺴ᴴ㚕㢌 5% ⬀㢬 ˧ ㋀㚕㍌㉔⽸ 䑄␜ὤ㨴 : Max[300 , 㤸ὤ⬄ 㣠ⱨㇵ䈐䖐ㇵ 㣙⺴ᴴ㚕㢌 5%] □ 300 ⬀㠄㜄㉐ 600 ⬀㠄㡰⦐ ⷈ㠸 ᵐ㣄 ㍌㉔⽸ 䚝㚕㢨 600 ⬀㢬 ᵐ㣄 ㍌㉔⽸ 䚝㚕㢨 㤸ὤ⬄ 㣠ⱨㇵ䈐䖐ㇵ 㣙⺴ᴴ㚕㢌 5% ⬀㢬 ˧ ㋀㚕㍌㉔⽸ 䑄␜ὤ㨴 : Max[600 , 㤸ὤ⬄ 㣠ⱨㇵ䈐䖐ㇵ 㣙⺴ᴴ㚕㢌 5%] <ᵐ㥉㢨㡔> Ɒᴴㇵ㏭ ☥㡸 ᵄ㙼䚌㜠 ㋀㚕㍌㉔⽸ ὤ㨴㚕 䜸㐘䞈 Y W Y W S X U Y W X ` c X R R e Y W Y W X U

F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

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Page 1: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

< 1 + + (2019 )> 2020

(2020 3 31 )

.

1.

31 3

( )

300

5%

: Max[ 300 ,

5%]

□ 300 600

600

5%

: Max[ 600 ,

5%]

< >

Page 2: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

47

300

5%

( : Max[ 300 ,

5%] )

600

5%

( : Max[ 600 ,

5%] )

47 [ 1] : 8,000,000 ≥ 4,000,000 1)

1) Max[3,000,000 , (100,000,000 - 20,000,000 ) × 5%]

: 8,000,000 ≥ 6,000,000 1)

1) Max[6,000,000 , (100,000,000 - 20,000,000 ) × 5%]

47 [ 2] : 3,500,000 4,000,000 1)

1) Max[3,000,000 , (100,000,000 - 20,000,000 ) × 5%]

: 3,500,000 6,000,000 1)

1) Max[6,000,000 , (100,000,000 - 20,000,000 ) × 5%]

207

1) : 20,000,000 ≥ Max[3,000,000 , (200,000,000

- 17,500,000 ) × 5%]

1) : 20,000,000 ≥ Max[6,000,000 , (200,000,000 -

17,500,000 ) × 5%]

326

1) : 36,000,000 ≥ Max[3,000,000, (1,000,000,000 -

400,000,000) × 5%]

1) : 36,000,000 ≥ Max[6,000,000, (1,000,000,000 -

400,000,000) × 5%]

359

1) : 20,000,000 ≥ Max[3,000,000, (200,000,000,000 -

17,500,000) × 5%]

1) : 20,000,000 ≥ Max[6,000,000, (200,000,000,000 -

17,500,000) × 5%]

Page 3: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

559

82

5-(2)

[ ( ) ]

:

= +

= 9,000,000 + 5,000,0001) = 14,000,000

1) : 5,000,000 ≥ Max[3,000,000, (25,000,000 -

16,000,000) × 5%]

= { + }1) ×

2) = 7,667,000

1) = – +

+ +

= 25,000,000 – 16,000,000 + 3,000,000 + 0 + 5,000,000 =

17,000,000

2) = 1- (n: ) = 0.451

(= ) : 6,333,000

: < > 6,333,000

( )

[ ( ) ]

:

= +

= 9,000,000 + 01) = 9,000,000

1) : 5,000,000 Max[6,000,000, (25,000,000 -

16,000,000) × 5%]

= { + }1) × 2)

= 5,412,000

1) = – +

+ +

= 25,000,000 – 16,000,000 + 3,000,000 + 0 + 0 = 12,000,000

2) = 1- (n: ) = 0.451

(= ) : 3,588,000

: < > 3,588,000 ( )

Page 4: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

603

79

5-(2)

1) : 15,000,000 ≥ Max[3,000,000, (80,000,000 -

16,000,000) × 5%]

1) : 15,000,000 ≥ Max[6,000,000, (80,000,000 -

16,000,000) × 5%]

688

73

5-(4)

1) : 36,000,000 ≥ Max[3,000,000, (1,000,000,000 -

400,000,000) × 5%]

1) : 36,000,000 ≥ Max[6,000,000, (1,000,000,000 -

400,000,000) × 5%]

753

1) : 2,500,000 Max[3,000,000, (32,000,000 -

7,000,000) × 5%]

1) : 2,500,000 Max[6,000,000, (32,000,000 -

7,000,000) × 5%]

Page 5: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

2.

19 2

□ ( )

6 20

( )

□ ,

6 30

( )

2 ·

( , )

< >

Page 6: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

72

( )

1) = [ · ,

]

2) : 1,000 ( )

( 1,000 )

( )

1) = [ · , ]

2) : 1,000 ( )

( 1,000 )

221

10/1 : < > 500,000 ( )

( , 20

)

10/1 : < > 500,000 ( )

( , 30

)

356

10/1 : < > 500,000 ( )

( , 20

)

10/1 : < > 500,000 ( )

( , 30

)

1) 6 2)

- 6

- 6

- ,

6

- 6 30 (

)

2

- 2 ·

- ,

, , , , , ,

1) 6 2)

- 6

- 6

- ,

6

- 6 20 (

)

, , , , , ,

Page 7: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

3.

25 4

: 1,200 ( 2,400 ) × (

/ 12)

100 20/10,000

100 500

10/10,000

500 3/10,000

□ ,

: 1,200 ( 3,600 ) × (

/ 12)

100 30/10,000

100 500

20/10,000

500 3/10,000

< >

Page 8: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

87 03. 03. - : 10,000,000

03. - 24,000,000 × (5 /12 ) = 10,000,000

03. - : 15,000,000

03. - 36,000,000 × (5 /12 ) = 15,000,000

203

[2 ]

= + = 32,102,880

= 24,000,000 + (1,338,000,0001) × 20/10,000 )

+ (382,000,000 × 20/10,000 × 10%) = 26,752,400

1) = – = 1,720,000,000 -

(370,000,000 + 12,000,000) = 1,338,000,000

= Min[ , ] = 5,350,480

: 7,000,000

× 20% = 26,752,400 × 20% = 5,350,480

[3 ]

= 31,658,000( , ) + 3,955,000( , ) -

630,000( ) - 693,000( ) = 34,290,000

= 32,102,880

= 2,187,120

: < > 2,187,120 ( )

[2 ]

= + = 47,128,600

= 36,000,000 + (1,338,000,0001) ×

30/10,000 ) + (382,000,000 × 30/10,000 × 10%) = 40,128,600

1) = – = 1,720,000,000 -

(370,000,000 + 12,000,000) = 1,338,000,000

= Min[ , ] = 7,000,000

: 7,000,000

× 20% = 40,128,600 × 20% = 8,025,720

[3 ]

= 31,658,000( , ) + 3,955,000( , ) -

630,000( ) - 693,000( ) = 34,290,000

= 47,128,600

= 0

: < > 0 ( )

Page 9: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

371

[2 ]

= + = 33,239,472

= 24,000,000 + (1,834,780,0001) × 20/10,000 )

+ (150,000,000 × 20/10,000 × 10%) = 27,699,560

1) = – = 1,984,780,000 –

150,000,000

= 1,834,780,000

= Min[ , ] = 5,539,912

: 21,000,000

× 20% = 27,699,560 × 20% = 5,539,912

[3 ]

= 14,860,000( , ) + 32,380,000( , ) +

21,000,000( , ) - 0( ) - 360,000(

)

= 67,880,000

= 33,239,472

= 34,640,528

: < > 34,640,528 ( )

[2 ]

= + = 49,859,208

= 36,000,000 + (1,834,780,0001) × 30/10,000 )

+ (150,000,000 × 30/10,000 × 10%) = 41,549,340

1) = – = 1,984,780,000 –

150,000,000

= 1,834,780,000

= Min[ , ] = 8,309,868

: 21,000,000

× 20% = 41,549,340 × 20% = 8,309,868

[3 ]

= 14,860,000( , ) + 32,380,000( , ) +

21,000,000( , ) - 0( ) - 360,000(

) = 67,880,000

= 49,859,208

= 18,020,792

: < > 18,020,792 ( )

Page 10: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

588

80

5-(1)

[2 ]

= + = 45,280,000

= 24,000,000 + {(11,200,000,0001)−10,000,000,000) × 10/10,000}

+ {10,000,000,000 × 20/10,000 } + {800,000,000 × 10/10,0002) ×

10%}

= 45,280,000

1) = – = 12,000,000,000 –

800,000,000 = 11,200,000,000

2)

= Min[ , ] = 0

: 0

× 20% = 45,280,000 × 20% = 9,056,000

[3 ]

= 45,300,000( , ) + 30,500,000( , ) +

1,000,000( , , ) 1) - 0( ) -

15,000,000( ) = 61,800,000

1) ‘Max [ , ]’ , (

)

4,500,000

5,500,000

(= 5,000,00 + 500,000)

= 45,280,000

= 18,130,000

: < > 16,520,000 ( )

[2 ]

= + = 68,560,000

= 36,000,000 + {(11,200,000,0002)−10,000,000,000) × 20/10,000}

+ {10,000,000,000 × 30/10,000 } + {800,000,000 × 20/10,0002) ×

10%}

= 68,560,000

1) = – = 12,000,000,000 –

800,000,000 = 11,200,000,000

2)

= Min[ , ] = 0

: 0

× 20% = 68,560,000 × 20% = 13,712,000

[3 ]

= 45,300,000( , ) + 30,500,000( , ) +

1,000,000( , , ) 1) - 0( ) -

15,000,000( ) = 61,800,000

1) ‘Max [ , ]’ , (

)

4,500,000

5,500,000

(= 5,000,00 + 500,000)

= 68,560,000

= 0

: < > 0 ( )

Page 11: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

616

78

5-(2)

[2 ]

= + = 32,470,000

= 24,000,000 + (4,200,000,0001) × 20/10,000) +

(350,000,000 × 20/10,000 × 10%) = 32,470,000

1) = – = 4,550,000,000 –

350,000,000 = 4,200,000,000

= Min[ , ] = 0

: 0

× 20% = 32,470,000 × 20% = 6,494,000

[3 ]

= 45,600,000( , ) + 3,000,000( , )

+ 5,500,000( , )1) - 0( ) - 3,500,000(

)

= 50,600,000

1) ‘Max [ , ]’ , (

)

= 32,470,000

= 18,130,000

: < > 18,130,000 ( )

[2 ]

= + = 48,705,000

= 36,000,000 + (4,200,000,0001) × 30/10,000) +

(350,000,000 × 30/10,000 × 10%) = 48,705,000

1) = – = 4,550,000,000 –

350,000,000 = 4,200,000,000

= Min[ , ] = 0

: 0

× 20% = 48,705,000 × 20% = 9,741,000

[3 ]

= 45,600,000( , ) + 3,000,000( , )

+ 5,500,000( , )1) - 0( ) - 3,500,000(

)

= 50,600,000

1) ‘Max [ , ]’ , (

)

= 48,705,000

= 1,895,000

: < > 1,895,000 ( )

Page 12: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

644

76

5-(3)

[2 ]

= + = 28,460,000

= 24,000,000 + (2,200,000,0001) × 20/10,000) +

(300,000,000 × 20/10,000 × 10%) = 28,460,000

1) = – = 2,500,000,000 -

(170,000,000 + 130,000,000) = 2,200,000,000

= Min[ , ] = 0

: 0

× 20% = 28,460,000 × 20% = 5,692,000

[3 ]

= 21,000,000( , ) + 17,000,000( , ) +

2,000,000( , ) - 1,000,000( ) -

5,000,000( ) = 34,000,000

= 28,460,000

= 5,540,000

: < > 5,540,000 ( )

[2 ]

= + = 42,690,000

= 36,000,000 + (2,200,000,0001) × 30/10,000) +

(300,000,000 × 30/10,000 × 10%) = 42,690,000

1) = – = 2,500,000,000 -

(170,000,000 + 130,000,000) = 2,200,000,000

= Min[ , ] = 0

: 0

× 20% = 42,690,000 × 20% = 8,538,000

[3 ]

= 21,000,000( , ) + 17,000,000( , ) +

2,000,000( , ) - 1,000,000( ) -

5,000,000( ) = 34,000,000

= 42,690,000

= 0

: < > 0 ( )

Page 13: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

700

72

5-(1)

[2 ]

= + = 27,940,920

= 24,000,000 + (1,949,460,0001) × 20/10,000) +

(210,000,000 × 20/10,000 × 10%) = 27,940,920

1) = – = 2,159,460,000 –

210,000,000 = 1,949,460,000

= Min[ , ] = 0

: 0

× 20% = 27,940,920 × 20% = 5,588,184

[3 ]

= 6,120,000( , ) + 40,159,000( , ) -

9,000( ) - 3,000,000( ) = 43,270,000

= 27,940,920

= 15,329,080

: < > 15,329,080 ( )

[2 ]

= + = 41,911,380

= 36,000,000 + (1,949,460,0001) × 30/10,000 )

+ (210,000,000 × 30/10,000 × 10%) = 41,911,380

1) = – = 2,159,460,000 –

210,000,000 = 1,949,460,000

= Min[ , ] = 0

: 0

× 20% = 41,911,380 × 20% = 8,382,276

[3 ]

= 6,120,000( , ) + 40,159,000( , ) -

9,000( ) - 3,000,000( ) = 43,270,000

= 41,911,380

= 1,358,620

: < > 1,358,620 ( )

Page 14: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

750

[2 ]

= + = 32,470,000

= 24,000,000 + (4,200,000,0001) × 20/10,000) +

(350,000,000 × 20/10,000 × 10%) = 32,470,000

1) = – = 4,550,000,000 –

350,000,000 = 4,200,000,000

= Min[ , ] = 0

: 0

× 20% = 32,470,000 × 20% = 6,494,000

[3 ]

= 45,600,000( , ) + 3,000,000( , )

+ 5,500,000( , ) 1) - 0( ) - 3,500,000(

) = 50,600,000

1) ‘Max [ , ]’ , (

)

= 32,470,000

= 18,130,000

: < > 18,130,000 ( )

[2 ]

= + = 48,705,000

= 36,000,000 + (4,200,000,0001) × 30/10,000) +

(350,000,000 × 30/10,000 × 10%) = 48,705,000

1) = – = 4,550,000,000 –

350,000,000 = 4,200,000,000

= Min[ , ] = 0

: 0

× 20% = 48,705,000 × 20% = 9,741,000

[3 ]

= 45,600,000( , ) + 3,000,000( , )

+ 5,500,000( , ) 1) - 0( ) - 3,500,000(

) = 50,600,000

1) ‘Max [ , ]’ , (

)

= 48,705,000

= 1,895,000

: < > 1,895,000 ( )

Page 15: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

4. ·

44

-

·

( )

< >

·

Page 16: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

92

.

( ) ,

( )

.

92

.

.

( )

295 ( – )

( – )

471

77

5-(3)

( – )

( – )

, ,

( )

·

~

, ,

( )

~

Page 17: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

5.

18 2

30% 50% 30%

30% 100%

50% 100%

50%

100% 100% 100%

30% 50% 30%

30% 100%

50% 100%

50%

100% 100% 100%

< >

122

5)

30% 50% 30%

30% 100% 50% 100% 50%

100% 100% 100%

5)

30% 50% 30%

30% 100% 50% 100% 50%

100% 100% 100%

Page 18: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

6.

18

( )

( )

< >

Page 19: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

7.

47 4,

21

( )

:

= × (25/100,000) ×

(

)

:

= × 3%

= × (25/100,000) ×

□ = +

: = × (25/100,000) ×

: = × 3%

< >

Page 20: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

129

( ) · ·

,

1), 2), 3) . (

( ) )

1) . ,

2) · : ~

· : ~

3) : · ·

( )

( ) ·

, 1),

2) . ( ( )

)

1) . ,

2) : · ·

Page 21: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

8.

27 2 1

, , ( ),

( ), ,

, , ( ),

( ), ,

( )

< >

133 -

(1)

~

, .

( )

, , ( ), ( ), ,

Page 22: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

9.

50 2 7

□ ·

1,000

: = 100%

( )

1,000

: = 1,000 /

( 1,000

)

□ 1,000 1,500

1,500

: = 100%

( )

1,500

: = 1,500 /

( 1,500

)

< >

Page 23: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

133

1)

O

·

O

=

2)/

·

×

1 3)

: = 100%(

)

1

: = 1 /

( 1

)

× = 0%

( )

1)

O

·

O

=

2)/

·

×

1,500 3)

: = 100%(

)

1,500

: = 1,500 /

(

1,500 )

× = 0%

( )

Page 24: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

145 08.

,

(1,000 ) 1,000

(1,000 ) .

,

(1,500 )

1,500 (1,500 ) .

568

81

14

,

(1,000 ) 1,000

(1,000 ) .

,

(1,500 )

1,500 (1,500 ) .

Page 25: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

10.

50 2

13

‘800 ’

,

800

10

.

( ( ) )

( )

□ “ 10 ”

‘800 ’

,

800

.

( ( ) )

< >

Page 26: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

134

( )

~ ,

800

10 .

( ( ) )

( )

~ ,

800 . (

( ) )

Page 27: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

11.

67-106···6

: ( )

: ( 1))

1) , , ,

< >

Page 28: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

149

(02.)

~ ~

~ ~

~ ~

- < >

( )

~ ~

~ ~

~ ~

- < >

( 1))

1) , , ,

( )

150

(4)

~ .

.

~ .

( , , , ) .

( )

620

78

5-(4)

( )

: < > 1,000,000 ( )

( )

: < > 1,000,000 ( )

782 ( )

: < > 1,000,000 ( )

( )

: < > 1,000,000 ( )

Page 29: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

12.

24 6

‘ ’

‘ ’

‘ ’

< >

(10 )

Page 30: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

152 05.

[1 ]

~

1) ‘ ( )’ ‘

( )’ ( ,

)

[2 ]

~

~

:

( )3)

: 4)

~

:

( )

:

-

:

( )3)

: 4)

[1 ]

~

1) ‘ ( )’ ‘

( )’ (

, )

[2 ]

~

~

:

( )3)

:

~

:

( )

:

-

:

( )3)

:

Page 31: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

152 05.

~

3)

10 ,

.

4) , : Min [

, 10 ] ( )

( )

[3 ]

(+) · · ( )

(-) · Min [ , 10

] ( )

(=)

~

3) –

10 ,

.

- : ‘ ’

, ‘ ’ .

- : Min [

, 10 ] ( )

( )

[3 ]

(+) · ·

( )

(-) · Min [ , 10

] ( )

(=)

Page 32: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

154,

155 -

(1)

75,000,000

(2) ·

17,000,000

7,000,000 ( , )

4,000,000 ( , )

6,000,000 ( , )

(3) ·

0

(4)

92,000,000

(5)

10,000,000

10,000,000 1) ( , ) ( )

(6)

15,000,000

7,000,000 1) ( , ) ( )

8,000,000 1) ( , ) ( )

(7)

87,000,000

1) = + ( + ) - (10 )

= 92,000,000 + (3,000,000 + 10,000,000) - 15,000,000

= 90,000,000

Page 33: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

154,

155 -

- = × 50% = 90,000,000 × 50% = 45,000,000

- = Min[ , 10 ]

= Min[45,000,000, 7,000,000] = 7,000,000

- : 3,000,000 ( ) + 7,000,000 ( ) = 10,000,000

- : 0

- = { – } × 10%

= {90,000,000 - (3,000,000 + 7,000,000)} × 10% = 8,000,000

- = Min[ , 10 ]

= Min[8,000,000, 9,000,000] = 8,000,000

- : 10,000,000 ( ) + 8,000,000 ( ) = 18,000,000

- : 10,000,000

[ ]

~ ~ ~ ~

05 10,000,000

54 15,000,000

~ ~ ~

Page 34: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

263 -

- = × 50% = 250,000,000 × 50% = 125,000,000

- = Min[ , 10 ]

= Min[125,000,000, 0] = 0

- : 5,000,000 ( ) + 0 ( ) = 5,000,000

- : 0

- = ( – ) × 10%

= (250,000,000 – 5,000,000) × 10% = 24,500,000

- = Min[ , 10 ]

= Min[24,500,000, 8,000,000] = 8,000,000

- : 10,000,000 ( ) + 8,000,000 ( ) = 18,000,000

- : 0

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364 -

- = × 50% = 172,000,000 × 50% = 86,000,000

- = Min[ , 10 ]

= Min[86,000,000, 0] = 0

- : 5,000,000 ( ) + 0 ( ) = 5,000,000

- : 0

- = ( – ) × 10%

= (172,000,000 – 5,000,000) × 10% = 16,700,000

- = Min[ , 10 ]

= Min[16,700,000, 5,000,000] = 5,000,000

- : 10,000,000 ( ) + 5,000,000 ( ) = 15,000,000

- : 0

Page 36: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

580

81

5-(5)

-

- = × 50% = 485,000,000 × 50% = 242,500,000

- = Min[ , 10 ]

= Min[242,500,000, 0] = 0

- : 5,000,000 ( ) + 0 ( ) = 5,000,000

- : 0

- = ( – ) × 10%

= (485,000,000 – 5,000,000) × 10% = 48,000,000

- = Min[ , 10 ]

= Min[48,000,000, 7,000,000] = 7,000,000

- : 20,000,000 ( ) + 7,000,000 ( ) = 27,000,000

- : 0

Page 37: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

620

78

5-(4)

-

- = × 50% = 221,000,000 × 50% = 110,500,000

- = Min[ , 10 ]

= Min[110,500,000, 0] = 0

- : 27,000,000 ( ) + 0 ( ) = 27,000,000

- : 0

- = ( – ) × 10%

= (221,000,000 – 27,000,000) × 10% = 19,400,000

- = Min[ , 10 ]

= Min[19,400,000, 0] = 0

- : 20,000,000 ( ) + 0 ( ) = 20,000,000

- : 600,000

Page 38: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

706

72

5-(4)

-

- = × 50% = 250,000,000 × 50% = 125,000,000

- = Min[ , 10 ]

= Min[125,000,000, 0] = 0

- : 5,000,000 ( ) + 0 ( ) = 5,000,000

- : 0

- = ( – ) × 10%

= (250,000,000 – 5,000,000) × 10% = 24,500,000

- = Min[ , 10 ]

= Min[24,500,000, 8,000,000] = 8,000,000

- : 10,000,000 ( ) + 8,000,000 ( ) = 18,000,000

- : 0

Page 39: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

783 -

- = × 50% = 221,000,000 × 50% = 110,500,000

- = Min[ , 10 ]

= Min[110,500,000, 0] = 0

- : 27,000,000 ( ) + 0 ( ) = 27,000,000

- : 0

- = ( – ) × 10%

= (221,000,000 – 27,000,000) × 10% = 19,400,000

- = Min[ , 10 ]

= Min[19,400,000, 0] = 0

- : 20,000,000 ( ) + 0 ( ) = 20,000,000

- : 600,000

Page 40: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

13.

164 1

1 ~ 3 4 10

4 ~ 6 7 10

7 ~ 9 10 10

10~12 1 10

1 ~ 3 4

4 ~ 6 7

7 ~ 9 10

10~12 1

< >

164 3

1

1 ~ 6 7 10

7 ~12 1 10

1 ~ 6 7

7 ~12 1

Page 41: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

179

( )

~

,

10 , ~

1 ~ 3 4 10

4 ~ 6 7 10

7 ~ 9 10 10

10~12 1 10

( )

~

,

, ~

1 ~ 3 4

4 ~ 6 7

7 ~ 9 10

10~12 1

180

( )

,

, ~ ,

10

. ~

,

1 ~ 6 7 10

7 ~12 1 10

( )

,

, ~ ,

. ~

,

1 ~ 6 7

7 ~12 1

Page 42: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

280 ~

11 10 5 .

~

11 10 25 .

281

1) 2 7 10

~

1) 2 7

~

622

78

5-(5)

1) 3 10 10

~

1) 3 10

~

791

1) 3 10 10

~

1) 3 10

~

Page 43: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

14.

75 5 1

· 1) × 2%

1) ( 1 ,

20 )

·

× 2%

< >

Page 44: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

15.

74 8 1

□ : 0.3%

·

11

□ : 0.5%

·

11

□ : 0.3%

·

25

□ : 0.5%

·

25

< >

181

~ ~ ~

·

11

×

0.3%

·

11

×

0.5%

~ ~ ~

~ ~ ~

·

25

×

0.3%

·

25

×

0.5%

~ ~ ~

Page 45: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

16.

75 4 1

: × 2%

: × 2%

: × 5%

: × 5%

< >

Page 46: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

181

: ×

2%

: ×

2%

~ ~

~ ~

: ×

5%

: ×

5%

~ ~

~ ~

Page 47: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

17.

48 2

□ ,

6 50%

6 ~ 1 20%

1 ~ 2 10%

1 90%

1 ~ 3 75%

3 ~ 6 50%

6 ~ 1 30%

1 ~ 1 6 20%

1 6 ~ 2 10%

< >

Page 48: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

182

6 50%

6 ~ 1 20%

1 ~ 2 10%

1 90%

1 ~ 3 75%

3 ~ 6 50%

6 ~ 1 30%

1 ~ 1 6 20%

1 6 ~ 2 10%

Page 49: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

18.

48 2

□ ,

1 50%

1 ~ 6 20%

1 50%

1 ~ 3 30%

3 ~ 6 20%

< >

Page 50: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

182

1 50%

1 ~ 6 20%

1 50%

1 ~ 3 30%

3 ~ 6 20%

Page 51: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

.

1.

11 5

: 3

:

5

: 2 1)

1) 2020.7.1.

:

< >

Page 52: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

2.

47

2.1%

1.8% < >

Page 53: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

569,

570

781

2-(2)

(2) [ ] (4 ~6 )

Page 54: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

569,

570

781

2-(2)

( )

= (5,000,000×3 ) + (3,000,000×3 ) = 24,000,000

= (300,000,000×1.8%×91 /366 ) + (200,000,000×1.8%×91 /366 ) = 2,237,703 1)

Page 55: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

651

75

2-(1)

6 30 :14. / : 86,3011) / : 8,630 /

: ( ) / :

( ) ( ) 8,630 ( ) 8,630

1) 50,000,000 × 2.1% × (30 /365 ) = 86,301

6 30 :14. / : 73,7701) / : 7,377 /

: ( ) / :

( ) ( ) 7,377 ( ) 7,377

1) 50,000,000 × 1.8% × (30 /366 ) = 73,770

Page 56: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

652

75

2-(1)

-

2 [ ] (4 ~6 )

Page 57: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

652

75

2-(1)

(4 )

[4] : 86,301 / 8,630

[9] : 1,586,301 / 158,630

( ) [ ] : 148,630

, [26] : 148,630

(4 )

[4] : 73,770 / 7,377

[9] : 1,573,770 / 157,377

( ) [ ] : 147,377

, [26] : 147,377

Page 58: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

3.

87 2

· 5

· 10

< >

625

77

15

5

.

10

.

Page 59: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

4.

39 1

1)

1)

(

)1)

1)

( )

< >

Page 60: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

5.

42 1

6/106

4/104 8/1081)

,

4/1042)

2/102

1) 2

2019.12.31. ‘9/109’

2) , , ,

‘6/106’

□ ,

6/106

2/102 8/1081)

,

4/1042)

2/102

1) 2

2021.12.31. ‘9/109’

2) , , ,

‘6/106’

< >

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6.

60 2

·

: 2%

, : 1%

- ( . )

·

: 2%

, :

1%

- ( . )

- ·

( )

< >

Page 62: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

7.

60 9

-

·

2% (

) ,

1% ( )

( )

< >

Page 63: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

8.

48 2

□ ,

6 50%

6 ~ 1 20%

1 ~ 2 10%

1 90%

1 ~ 3 75%

3 ~ 6 50%

6 ~ 1 30%

1 ~ 1 6 20%

1 6 ~ 2 10%

< >

Page 64: F¨ 1 = 8¨) d>Ð,l9P (2019 x > 4 DD )> 2020 2l-É P9I 1àF¡ G., G8Ä*#È …fn.hackers.com/zfiles/lec_down/2019 전산세무 1급... · 2020-03-31 ·

451

78

2-(1)

( )

91 .

( )

,

91 1

3 .

611

78

2-(1)

( )

[25] : 36,375

, [26] : 7,936,375

· ( )[69] : 500,000 / 25,000

[77] : 36,375

( )

( ) : (1,000,000 – 500,000) × 10% × 50% = 25,000

( )

[25] : 23,875

, [26] : 7,923,875

· ( )[69] : 500,000 / 12,500

[77] : 23,875

( )

( ) : (1,000,000 – 500,000) × 10% × (100% - 75%)1) =

12,500

1) 1 3

75% .

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481

76

2-(1)

( )

92 ,

( )

92

1 3 ,

637

76

2-(1)

( )

[25] : 36,500

, [26] : 22,906,500

· ( )[69] : 500,000 / 25,000

[77] : 36,500

( )

( ) : (1,000,000 – 500,000) × 10% × 50% = 25,000

( )

[25] : 24,000

, [26] : 22,894,000

· ( )[69] : 500,000 / 12,500

[77] : 24,000

( )

( ) : (1,000,000 – 500,000) × 10% × (100% - 75%)1) =

12,500

1) 1 3

75% .

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509

74

2-(1)

( )

~ 1 .

( )

~ 1 . ( ,

1 3 )

( )

665

74

2-(1)

( )

[25] : 55,000

, [26] : (-)65,000

[72] : 22,000,000 / 55,000

[77] : 55,000

( )

: 22,000,000 × 0.5% × 50% = 55,000

( )

[25] : 27,500

, [26] : (-)92,500

[72] : 22,000,000 / 27,500

[77] : 27,500

( )

: 22,000,000 × 0.5% × (100% - 75%)1) =

27,500

1) 1 3

75% .

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535

72

2-(2)

( )

92 .

( )

, 92

1 3

.

697

72

2-(2)

( )

· ( )[69] : 500,000 / 25,000

[77] : 86,500

( )

( ) : (500,000 + 350,000 – 350,000) × 10% × 50% =

25,000

( )

· ( )[69] : 500,000 / 12,500

[77] : 74,000

( )

( ) : (500,000 + 350,000 – 350,000) × 10% × (100% -

75%) 1) = 12,500

1) 1 3

75% .

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9.

48 2

□ ,

1 50%

1 ~ 6 20%

1 50%

1 ~ 3 30%

3 ~ 6 20%

< >

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10.

87

19 2

6 20

( )

-

□ ,

6 30

( )

2 ·

( , )

< >

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.

1.

12

-

,

5,000

( )

< >

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2.

38 1

·

·

. ,

.

( )

< >

·

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3.

17

240

2,500

210

( )

3,000

( )

< >

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4.

47

500 × 70%

~ ~

1 1,475 + ( – 1 )

× 2%

500 × 70%

~ ~

1 1,475 + ( – 1 )

× 2%

2,000

( 362,500,000 ,

2,000 )

( )

< >

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5. ·

87

□ ·

= Max [ × ,

]

10 : 80%

10 : 90%

□ ( )

10

- 1 : 90%

- 1 : 80%

( = 9,000 + ( -1 )×80%)

10 : 90%

< > ·

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6.

14 3

□ ·

·

( )

□ ·

·

( )

- , 20%

< >

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7.

59 2

□ 7

7

6

( )

□ 7

7

< >

7

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8. 50

86 4

= Min[ , ]

Min[ , 400 1)] +

700

1) 1.2 300

□ 50

= Min[ , ]

Min[ , 400 1) 2)] +

700 2)

1) 1.2 300

2) 1.2 2

50 200

( )

< > 50