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์„œ์šธํ–‰์ •๋ฒ•์› 2010.12.02 ์„ ๊ณ  2010๊ตฌํ•ฉ27332 ํŒ๊ฒฐ

Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์œผ๋กœ ์˜ค์ธํ•œ ๋ฐ์— ์ •๋‹นํ•œ ์‚ฌ์œ ๊ฐ€ ์žˆ๋‹ค๊ณ  ๋ณผ ์ˆ˜ ์—†์œผ๋ฏ€๋กœ ๋‚ฉ๋ถ€๋ถˆ์„ฑ์‹ค๊ฐ€์‚ฐ์„ธ ๋ถ€๊ณผ์ฒ˜๋ถ„์€ ์ ๋ฒ•ํ•จ[๊ตญ์Šน] ์ข…ํ•ฉ์†Œ๋“์„ธ ์‹ ๊ณ ๋‚ฉ๋ถ€์•ก์˜ ์ ์ • ์—ฌ๋ถ€์— ๋Œ€ํ•œ ์ฑ…์ž„์€ ์ผ์ฐจ์ ์œผ๋กœ ๋‚ฉ์„ธ์˜๋ฌด์ž์—๊ฒŒ ์žˆ๋Š” ์  ๋“ฑ์— ๋น„์ถ”์–ด ๋ณด๋ฉด, ๋ฐฐ๋‹น์†Œ๋“์„ Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์œผ๋กœ ์˜ค์ธํ•œ ๋ฐ์— ์ •๋‹นํ•œ ์‚ฌ์œ ๊ฐ€ ์žˆ๋‹ค๊ณ  ๋ณผ ์ˆ˜ ์—†์œผ๋ฏ€๋กœ ๋‚ฉ๋ถ€๋ถˆ์„ฑ์‹ค๊ฐ€์‚ฐ์„ธ ๋ถ€๊ณผ์ฒ˜๋ถ„์€ ์ ๋ฒ•ํ•จ

์‚ฌ       ๊ฑด

2010๊ตฌํ•ฉ27332 ์ข…ํ•ฉ์†Œ๋“์„ธ๊ฐ€์‚ฐ์„ธ๋ถ€๊ณผ์ฒ˜๋ถ„์ทจ์†Œ

์›       ๊ณ 

์ „XX

ํ”ผ       ๊ณ 

OO์„ธ๋ฌด์„œ์žฅ

๋ณ€ ๋ก  ์ข… ๊ฒฐ

2010. 11. 11.

ํŒ ๊ฒฐ ์„  ๊ณ 

2010. 12. 2.

ใ€์ฃผ๋ฌธใ€‘ 1. ์›๊ณ ์˜ ์ฒญ๊ตฌ๋ฅผ ๋ชจ๋‘ ๊ธฐ๊ฐํ•œ๋‹ค. 2. ์†Œ์†ก๋น„์šฉ์€ ์›๊ณ ๊ฐ€ ๋ถ€๋‹ดํ•œ๋‹ค. ใ€์ฒญ๊ตฌ์ทจ์ง€ใ€‘ ํ”ผ๊ณ ๊ฐ€ 2009. 11. 5. ์›๊ณ ์— ๋Œ€ํ•˜์—ฌ ํ•œ 2006๋…„ ๊ท€์† ์ข…ํ•ฉ์†Œ๋“์„ธ 5,213,150์›์˜ ๋ถ€๊ณผ์ฒ˜๋ถ„ ์ค‘ 4,119,419์›์„ ์ดˆ๊ณผํ•˜๋Š” ๋ถ€๋ถ„๊ณผ 2007๋…„ ๊ท€์† ์ข…ํ•ฉ์†Œ๋“์„ธ 3,999,540์›์˜ ๋ถ€๊ณผ์ฒ˜๋ถ„ ์ค‘ 3,462,506์›์„ ์ดˆ๊ณผํ•˜๋Š” ๋ถ€๋ถ„๊ณผ 2008๋…„ ๊ท€์† ์ข…ํ•ฉ์†Œ๋“์„ธ 4,879,730์›์˜ ๋ถ€๊ณผ์ฒ˜๋ถ„ ์ค‘ 4,665,580์›์„ ์ดˆ๊ณผํ•˜๋Š” ๋ถ€๋ถ„์„ ๊ฐ ์ทจ์†Œํ•œ๋‹ค. ใ€์ด์œ ใ€‘ 1. ์ฒ˜๋ถ„์˜ ๊ฒฝ์œ„ ๊ฐ€. ์›๊ณ ๋Š” 2006๋…„, 2007๋…„, 2008๋…„ ๊ฐ ๊ท€์† ์ข…ํ•ฉ์†Œ๋“์„ธ๋ฅผ ์‹ ๊ณ ํ•˜๋ฉด์„œ, XX์ฆ๊ถŒ ์ฃผ์‹ํšŒ์‚ฌ(์ดํ•˜ โ€˜XX์ฆ๊ถŒโ€™์ด๋ผ ํ•œ๋‹ค)์—์„œ ๋ฐ›์€ ๋ฐฐ๋‹น์†Œ๋“ ์ค‘ ๊ฐ 7,539,300์›, 35,500,000์›, 47,750,000์›์„ ๋ฐฐ๋‹น์†Œ๋“๊ฐ€์‚ฐ(์ด๋ฅธ๋ฐ” Gross-up, ์ดํ•˜ โ€˜์ด ์‚ฌ๊ฑด ์Ÿ์  ๋ฐฐ๋‹น์†Œ๋“โ€™์ด๋ผ ํ•œ๋‹ค) ๋Œ€์ƒ์œผ๋กœ ๋ณด์•„ ๋ฐฐ๋‹น์†Œ๋“๊ธˆ์•ก์„ ์‚ฐ์ •ํ•œ ๋‹ค์Œ ๊ธฐํƒ€ ๋ฐฐ๋‹น์†Œ๋“ ๋ฐ ์ด์ž์†Œ๋“ ๋“ฑ๊ณผ ํ•ฉ์‚ฐํ•˜์—ฌ ์ข…ํ•ฉ์†Œ๋“์‚ฐ์ถœ์„ธ์•ก์„ ์‚ฐ์ถœํ•˜๋Š” ๋ฐฉ์‹์œผ๋กœ ์‹ ๊ณ ํ•˜์˜€๋‹ค. ๋‚˜. ํ”ผ๊ณ ๋Š” 2009. 11. 5. ์›๊ณ ์— ๋Œ€ํ•˜์—ฌ, ์›๊ณ ๊ฐ€ XX์ฆ๊ถŒ์œผ๋กœ๋ถ€ํ„ฐ ๋ฐ›์€ ์ด ์‚ฌ๊ฑด ์Ÿ์  ๋ฐฐ๋‹น์†Œ๋“์ด ๋ฐฐ๋‹น์†Œ๋“๊ฐ€์‚ฐ ๋Œ€์ƒ์ด ์•„๋‹ˆ๋ผ๋Š” ์ด์œ ๋กœ 2006๋…„, 2007๋…„, 2008๋…„ ์ข…ํ•ฉ์†Œ๋“์„ธ๋ฅผ ๊ฐ 5,213,150์›, 3,999,540์›, 4,879,730์›์œผ๋กœ ๊ฒฝ์ •ใƒป๊ณ ์ง€ํ•˜์˜€๋Š”๋ฐ, ์œ„ ๊ฐ ๊ฒฝ์ • ์ข…ํ•ฉ์†Œ๋“์„ธ ์ค‘ ๋‚ฉ๋ถ€๋ถˆ์„ฑ์‹ค๊ฐ€์‚ฐ์„ธ๋กœ ๊ฐ 1,093,711์›, 537,034์›, 214,150์›์ด ํฌํ•จ๋˜์–ด ์žˆ๋‹ค(์ดํ•˜ ์œ„ ๊ฐ ์ข…ํ•ฉ์†Œ๋“์„ธ ๊ฒฝ์ •ใƒป๊ณ ์ง€์ฒ˜๋ถ„ ์ค‘ ๋‚ฉ๋ถ€๋ถˆ์„ฑ์‹ค๊ฐ€์‚ฐ์„ธ์˜ ๋ถ€๊ณผ์ฒ˜๋ถ„์„ โ€˜์ด ์‚ฌ๊ฑด ์ฒ˜๋ถ„โ€™์ด๋ผ๊ณ  ํ•œ๋‹ค). [์ธ์ •๊ทผ๊ฑฐ] ๋‹คํˆผ ์—†๋Š” ์‚ฌ์‹ค, ๊ฐ‘์ œ1, 2, 3ํ˜ธ์ฆ, ์„์ œ1 ๋‚ด์ง€ 7ํ˜ธ์ฆ(๊ฐ ๊ฐ€์ง€๋ฒˆํ˜ธ ํฌํ•จ), ๋ณ€๋ก  ์ „์ฒด์˜ ์ทจ์ง€ 2. ์ด ์‚ฌ๊ฑด ์ฒ˜๋ถ„์˜ ์ ๋ฒ• ์—ฌ๋ถ€ ๊ฐ€. ์›๊ณ ์˜ ์ฃผ์žฅ Gross-up ์ œ๋„๋Š” ์ „๋ฌธ๊ฐ€์ธ ๊ธˆ์œต๊ธฐ๊ด€ ์ง์›๋„ ์ œ๋Œ€๋กœ ๋ชจ๋ฅผ ์ •๋„๋กœ ๋‚œํ•ดํ•œ ๊ฒƒ์ž„์—๋„, ๊ตญ๊ฐ€๋Š” ์ผ๋ฐ˜ ๊ตญ๋ฏผ์œผ๋กœ ํ•˜์—ฌ๊ธˆ Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์ด ์–ด๋– ํ•œ ๋ฐฐ๋‹น์†Œ๋“์ธ์ง€ ์—ฌ๋ถ€๋ฅผ ์•Œ ์ˆ˜ ์žˆ๋„๋ก ํ•˜๋Š” ์ œ๋„์  ์žฅ์น˜๋ฅผ ๋งˆ๋ จํ•˜์ง€ ์•Š๋‹ค๊ฐ€ ๊ตฌ ์†Œ๋“์„ธ๋ฒ• ์‹œํ–‰๊ทœ์น™(2007. 4. 17 ์žฌ์ •๊ฒฝ์ œ๋ถ€๋ น ์ œ554ํ˜ธ๋กœ ๊ฐœ์ •๋œ ๊ฒƒ) ์ œ100์กฐ(์ผ๋ฐ˜์„œ์‹) ์ œ32์˜2ํ˜ธ ๊ฐ€.๋ชฉ ๊ด€๋ จ ๋ณ„์ง€ ์ œ 30ํ˜ธ ์„œ์‹(1)์˜ ์ด์ž ใƒป ๋ฐฐ๋‹น์†Œ๋“์ง€๊ธ‰๋ช…์„ธ์„œ ์„œ์‹ ์ž‘์„ฑ๋ฐฉ๋ฒ• 23.์—์„œ ๋น„๋กœ์†Œ โ€œโ€ป ๊ณผ์„ธ๊ตฌ๋ถ„ ์ฝ”๋“œ(213, 223, 238, 239, 240, 241, 212, 222, 244, 245, 246, 247)๋Š” gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์ž…๋‹ˆ๋‹ค. ๋ผ๋Š” ๋‚ด์šฉ์„ ๋ช…์‹œํ•˜์˜€๋˜ ์ , ์›๊ณ ๋Š” XX์ฆ๊ถŒ์˜ 2007๋…„ ๋ฐ 2008๋…„ ๊ธˆ์œต ์†Œ๋“ ๋ฐ ์›์ฒœ์ง•์ˆ˜๋ช…์„ธ์„œ โ€˜๊ตฌ๋ถ„โ€™๋ž€์— ๋ณ„๋‹ค๋ฅธ ํ‘œ์‹œ๊ฐ€ ์—†์–ด ์ด๋ฅผ ๊ทธ๋Œ€๋กœ ๋ฏฟ๊ณ  Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์œผ๋กœ ์ข…ํ•ฉ์†Œ๋“์„ธ ์‹ ๊ณ ๋ฅผ ํ•˜์˜€๋˜ ์ , ๊ตฌ ์†Œ๋“์„ธ๋ฒ•(2009. 12. 31. ๋ฒ•๋ฅ  ์ œ 9897ํ˜ธ๋กœ ๊ฐœ์ •๋˜๊ธฐ ์ „์˜ ๊ฒƒ) ์ œ133์กฐ ์ œ1ํ•ญ ๋‹จ์„œ์™€ ๊ตฌ ์†Œ๋“์„ธ๋ฒ• ์‹œํ–‰๋ น(2010. 2. 18. ๋Œ€ํ†ต๋ น๋ น ์ œ22034ํ˜ธ๋กœ ๊ฐœ์ •๋˜๊ธฐ ์ „์˜ ๊ฒƒ) ์ œ193์กฐ ์ œ3ํ•ญ์€ ๊ธˆ์œต๊ธฐ๊ด€์ด ๊ธˆ์œต๊ฑฐ๋ž˜๋ช…์„ธ์„œ์— ๊ธฐ์žฌํ•œ ์ •๋ณด๋งŒ์„ ๋ฐœํ–‰ ใƒป ๊ต๋ถ€ํ•˜๋Š” ๊ณผ์ •์—์„œ ๋ฌธ์ œ๊ฐ€ ๋ฐœ์ƒํ•˜๋”๋ผ๋„ ๋ฐฐ๋‹น์†Œ๋“์„ ๋ฐ›์€ ์ž์—๊ฒŒ ์ฑ…์ž„์„ ๋ฌป์ง€ ์•Š๊ฒ ๋‹ค๋Š” ์˜๋ฏธ๋กœ ํ•ด์„๋˜๋Š” ์  ๋“ฑ์— ๋น„์ถ”์–ด ๋ณด๋ฉด, ์›๊ณ ๊ฐ€ ์ด ์‚ฌ๊ฑด ์Ÿ์  ๋ฐฐ๋‹น์†Œ๋“์„ Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์œผ๋กœ ์˜ค์ธํ•œ ๋ฐ์—๋Š” ์ •๋‹นํ•œ ์‚ฌ์œ ๊ฐ€ ์žˆ๋‹ค ํ•  ๊ฒƒ์ด๋ฏ€๋กœ, ํ”ผ๊ณ ๋Š” ์›๊ณ ์—๊ฒŒ ๋‚ฉ๋ถ€๋ถˆ์„ฑ์‹ค๊ฐ€์‚ฐ์„ธ๋ฅผ ๋ถ€๊ณผํ•  ์ˆ˜ ์—†๋‹ค. ๋‚˜. ๊ด€๊ณ„ ๋ฒ•๋ น ๋ณ„์ง€ ๊ธฐ์žฌ์™€ ๊ฐ™๋‹ค. ๋‹ค. ํŒ๋‹จ ์„ธ๋ฒ•์ƒ ๊ฐ€์‚ฐ์„ธ๋Š” ๊ณผ์„ธ๊ถŒ์˜ ํ–‰์‚ฌ ๋ฐ ์กฐ์„ธ์ฑ„๊ถŒ์˜ ์‹คํ˜„์„ ์šฉ์ดํ•˜๊ฒŒ ํ•˜๊ธฐ ์œ„ํ•˜์—ฌ ๋‚ฉ์„ธ์ž๊ฐ€ ์ •๋‹นํ•œ ์ด์œ  ์—†์ด ๋ฒ•์— ๊ทœ์ •๋œ ์‹ ๊ณ ใƒป๋‚ฉ์„ธ์˜๋ฌด ๋“ฑ์„ ์œ„๋ฐ˜ํ•œ ๊ฒฝ์šฐ์— ๋ฒ•์ด ์ •ํ•˜๋Š” ๋ฐ”์— ์˜ํ•˜์—ฌ ๋ถ€๊ณผํ•˜๋Š” ํ–‰์ •์ƒ์˜ ์ œ์žฌ๋กœ์„œ ๋‚ฉ์„ธ์ž์˜ ๊ณ ์˜ใƒป๊ณผ์‹ค์€ ๊ณ ๋ ค๋˜์ง€ ์•„๋‹ˆํ•˜๋Š” ๊ฒƒ์ด ๊ณ , ๋ฒ•๋ น์˜ ๋ถ€์ง€ ๋˜๋Š” ์˜ค์ธ์€ ๊ทธ ์ •๋‹นํ•œ ์‚ฌ์œ ์— ํ•ด๋‹นํ•œ๋‹ค๊ณ  ๋ณผ ์ˆ˜ ์—†๋‹ค(๋Œ€๋ฒ•์› 2004. 9. 24. ์„ ๊ณ  2003๋‘10350 ํŒ๊ฒฐ ์ฐธ์กฐ). ์‚ดํ”ผ๊ฑด๋Œ€ ์•ž์„œ ๋“  ๊ฐ ์ฆ๊ฑฐ์— ๋ณ€๋ก  ์ „์ฒด์˜ ์ทจ์ง€๋ฅผ ์ข…ํ•ฉํ•˜์—ฌ ์ธ์ •๋˜๋Š” ์•„๋ž˜์™€ ๊ฐ™์€ ์‚ฌ ์ •์— ๋น„์ถ”์–ด ๋ณด๋ฉด ์›๊ณ ๊ฐ€ ์ด ์‚ฌ๊ฑด ์Ÿ์  ๋ฐฐ๋‹น์†Œ๋“์„ Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์œผ๋กœ ์˜ค์ธ ํ•œ ๋ฐ์— ์ •๋‹นํ•œ ์‚ฌ์œ ๊ฐ€ ์žˆ๋‹ค๊ณ  ๋ณผ ์ˆ˜ ์—†๋‹ค. โ‘  ์ข…ํ•ฉ์†Œ๋“์„ธ๋Š” ๋‚ฉ์„ธ์˜๋ฌด์ž๊ฐ€ ์Šค์Šค๋กœ ๊ณผ์„ธํ‘œ์ค€๊ณผ ์„ธ์•ก์„ ๊ณ„์‚ฐํ•˜์—ฌ ์‹ ๊ณ  ใƒป ๋‚ฉ๋ถ€ํ•˜์—ฌ ์•ผ ํ•˜๋Š” ์‹ ๊ณ ๋‚ฉ์„ธ ๋ฐฉ์‹์˜ ์„ธ๋ชฉ์ด๊ณ  โ€˜๊ทธ ์‹ ๊ณ  ใƒป ๋‚ฉ๋ถ€์•ก์˜ ์ ์ • ์—ฌ๋ถ€์— ๋Œ€ํ•œ ์ฑ…์ž„์€ ์ผ์ฐจ์ ์œผ๋กœ ๋‚ฉ์„ธ์˜๋ฌด์ž์—๊ฒŒ ์žˆ๋‹ค. (2) Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์ธ์ง€ ์—ฌ๋ถ€๋Š” ๊ตฌ ์†Œ๋“์„ธ๋ฒ•(2006. 12. 30. ๋ฒ•๋ฅ  ์ œ8144ํ˜ธ๋กœ ๊ฐœ์ •๋˜๊ธฐ ์ „์˜ ๊ฒƒ) ์ œ17์กฐ ์ œ3ํ•ญ์˜ ๋ฐฐ๋‹น์†Œ๋“์— ๊ด€ํ•œ ๊ทœ์ •์— ๋”ฐ๋ผ ์ •ํ•˜์—ฌ ์ง€๋Š” ๊ฒƒ์ด๋ฏ€๋กœ, ์กฐ์„ธ์ „๋ฌธ๊ฐ€์ธ ์„ธ๋ฌด๋Œ€๋ฆฌ์ธ์„ ํ†ตํ•ด ์ข…ํ•ฉ์†Œ๋“์„ธ๋ฅผ ์‹ ๊ณ ํ•œ ์›๊ณ ๋กœ์„œ๋Š” ์œ„ ๊ทœ์ •์— ์˜ํ•˜์—ฌ ์ด ์‚ฌ๊ฑด ์Ÿ์  ๋ฐฐ๋‹น์†Œ๋“๊ณผ ๊ฐ™์€ ๋ฐฐ๋‹น์†Œ๋“์ด Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์ด ์•„๋‹ˆ๋ผ๋Š” ์‚ฌ ์ •์„ ์ถฉ๋ถ„ํžˆ ์•Œ ์ˆ˜ ์žˆ์—ˆ๋‹ค. ์›๊ณ ์˜ ์ฃผ์žฅ๊ณผ ๊ฐ™์ด ์ด์ž ใƒป ๋ฐฐ๋‹น์†Œ๋“์ง€๊ธ‰๋ช…์„ธ์„œ ์„œ์‹์˜ ์ž‘์„ฑ๋ฐฉ๋ฒ• ๋“ฑ์— โ€œโ€ป ๊ณผ์„ธ๊ตฌ๋ถ„์ฝ”๋“œ(213, 223, 238, 239, 240, 241, 212, 222, 244, 245, 246, 247)๋Š” Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์ž…๋‹ˆ๋‹คยป๋ผ๋Š” ๋‚ด์šฉ์„ ๋”ฐ๋กœ ๊ธฐ์žฌํ•˜์—ฌ Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์„ ๋ช…ํ™•ํžˆ ๊ตฌ๋ถ„ํ•˜์—ฌ์•ผ๋งŒ ์ด ์‚ฌ๊ฑด ์Ÿ์  ๋ฐฐ๋‹น์†Œ๋“์ด Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์— ํ•ด๋‹นํ•˜์ง€ ์•Š๋Š”๋‹ค๋Š” ์‚ฌ์ •์„ ์•Œ ์ˆ˜ ์žˆ๊ฒŒ ๋˜๋Š” ๊ฒƒ์€ ์•„๋‹ˆ๋‹ค. ๋˜ํ•œ ๊ตญ๊ฐ€๊ฐ€ Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์— ํ•ด๋‹นํ•˜๋Š”์ง€ ์—ฌ๋ถ€๋ฅผ ์•Œ ์ˆ˜ ์žˆ๋Š” ๋ž€์„ ๊ด€๋ จ ์„œ์‹์— ๋งˆ๋ จํ•˜์ง€ ์•Š์•˜๋‹ค๊ณ  ํ•˜์—ฌ ์›๊ณ ์˜ ์˜ค์ธ์— ์ •๋‹นํ•œ ์‚ฌ์œ ๊ฐ€ ์žˆ๋‹ค๊ณ  ํ•  ์ˆ˜ ์—†๋‹ค. โ‘ก ๊ตฌ ์†Œ๋“์„ธ๋ฒ•(2009. 12. 31. ๋ฒ•๋ฅ  ์ œ9897ํ˜ธ๋กœ ๊ฐœ์ •๋˜๊ธฐ ์ „์˜ ๊ฒƒ) ์ œ133์กฐ ์ œ1ํ•ญ ๋‹จ ์„œ์™€ ๊ตฌ ์†Œ๋“์„ธ๋ฒ• ์‹œํ–‰๋ น(2010. 2. 18. ๋Œ€ํ†ต๋ น๋ น ์ œ22034ํ˜ธ๋กœ ๊ฐœ์ •๋˜๊ธฐ ์ „์˜ ๊ฒƒ) ์ œ193 ์กฐ ์ œ3ํ•ญ์€ ๊ธˆ์œต๊ธฐ๊ด€์ด ๋ฐฐ๋‹น์†Œ๋“์„ ๋ฐ›์€ ์ž์—๊ฒŒ ๋ฐฐ๋‹น์†Œ๋“์˜ ์—ฐ๊ฐ„ ํ•ฉ๊ณ„์•ก, ์›์ฒœ์ง•์ˆ˜์„ธ์•ก ๋ช…์„ธ, ์›์ฒœ์ง•์ˆ˜์˜๋ฌด์ž์˜ ์‚ฌ์—…์ž๋“ฑ๋ก๋ฒˆํ˜ธ์™€ ๊ทธ ์ƒํ˜ธ ๋˜๋Š” ๋ฒ•์ธ๋ช…์„ ๊ธฐ์žฌํ•œ ๊ธˆ์œต๊ฑฐ๋ž˜ ๋ช…์„ธ์„œ๋ฅผ ๊ต๋ถ€ํ•˜๋ฉด ์›์ฒœ์ง•์ˆ˜์˜์ˆ˜์ฆ์„ ๊ต๋ถ€ํ•œ ๊ฒƒ์œผ๋กœ ๊ทœ์ •ํ•˜๊ณ  ์žˆ๋Š”๋ฐ, ์œ„์™€ ๊ฐ™์€ ๊ทœ์ • ์„ ์›๊ณ ์˜ ์ฃผ์žฅ๊ณผ ๊ฐ™์ด ๊ธˆ์œต๊ธฐ๊ด€์ด ๊ธˆ์œต๊ฑฐ๋ž˜๋ช…์„ธ์„œ์— ๊ธฐ์žฌํ•œ ์ •๋ณด๋งŒ์„ ๋ฐœํ–‰ ใƒป ๊ต๋ถ€ํ•˜๋Š” ๊ณผ์ •์—์„œ ๋ฌธ์ œ๊ฐ€ ๋ฐœ์ƒํ•˜๋”๋ผ๋„ ๋ฐฐ๋‹น์†Œ๋“์„ ๋ฐ›์€ ์ž์—๊ฒŒ ์ฑ…์ž„์„ ๋ฌป์ง€ ์•Š๊ฒ ๋‹ค๋Š” ์˜๋ฏธ๋กœ ํ•ด์„ํ•  ์ˆ˜๋Š” ์—†๋‹ค. โ‘ข ์ด ์‚ฌ๊ฑด ์Ÿ์  ๋ฐฐ๋‹น์†Œ๋“์ด Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์ธ์ง€ ์—ฌ๋ถ€๋ฅผ ์•Œ๊ธฐ ์–ด๋ ต๋‹ค๋ฉด ์› ๊ณ ๋กœ์„œ๋Š” ์ด ์‚ฌ๊ฑด ๋ฐฐ๋‹น์†Œ๋“์„ ๋‹จ์ˆœํžˆ ์ด์ž์†Œ๋“๊ณผ ํ•ฉ์‚ฐํ•˜์—ฌ ์ข…ํ•ฉ์†Œ๋“์„ธ๋ฅผ ์‹ ๊ณ ํ•˜๋Š” ๊ฒƒ ์ด ์ž์—ฐ์Šค๋Ÿฝ๊ณ , ์„ค๋ น ์›๊ณ ๊ฐ€ ์ด ์‚ฌ๊ฑด ์Ÿ์  ๋ฐฐ๋‹น์†Œ๋“์ด Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์ด๋ผ๊ณ  ์˜ค์ธํ•˜์˜€๋‹ค๊ณ  ํ•˜๋”๋ผ๋„ ์›๊ณ ์—๊ฒŒ๋Š” ์ด ์‚ฌ๊ฑด ์Ÿ์  ๋ฐฐ๋‹น์†Œ๋“์ด Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“ ์ธ์ง€ ์—ฌ๋ถ€์— ๋Œ€ํ•˜์—ฌ ์ถฉ๋ถ„ํ•œ ํ™•์ธ ๋ฐ ๊ฒ€ํ† ๋ฅผ ํ•˜์ง€ ์•Š๊ณ  ๋งŒ์—ฐํžˆ Gross-up ๋Œ€์ƒ ๋ฐฐ๋‹น์†Œ๋“์œผ๋กœ ํŒ๋‹จํ•œ ๊ณผ์‹ค์ด ์žˆ๋‹ค๊ณ  ํ•  ๊ฒƒ์ด๋‹ค. 3. ๊ฒฐ๋ก  ๊ทธ๋ ‡๋‹ค๋ฉด, ์›๊ณ ์˜ ์ด ์‚ฌ๊ฑด ์ฒญ๊ตฌ๋Š” ๋ชจ๋‘ ์ด์œ  ์—†์œผ๋ฏ€๋กœ ์ด๋ฅผ ๊ธฐ๊ฐํ•˜๊ธฐ๋กœ ํ•˜์—ฌ ์ฃผ๋ฌธ๊ณผ ๊ฐ™์ด ํŒ๊ฒฐํ•œ๋‹ค.

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