서울행정법원 | 2021-12-09 | 2021구합57438
법원 판례 기준으로 판결요지와 원문 출처를 내부에서 확인하세요.
원문이 아닌 정리본이며, 저장된 요약의 끝부분이 잘려 있을 수 있습니다.
세무사의 직원 비위행위에 대한 지도·감독 책임
결론
세무사가 직원의 금품 및 향응 제공 행위에 대해 지도·감독 책임을 소홀히 한 것으로 인정되어, 과태료 450만 원 부과 처분은 적법합니다.
사건 개요
- 처분: 2020년 6월 국세청장이 세무사(근로자 C 사무장)에게 과태료 450만 원 부과
- 배경: 직원 C가 2017년 8월 세무조사 편의를 위해 세무공무원 4명에게 약 266만 원의 금품·향응 제공
- 직원의 처벌: 2019년 뇌물공여죄로 징역 1년 6개월 확정판결
핵심 판단
1. 직원의 비위행위 사실 인정
형사판결에서 확정된 사실(직원 C의 금품 제공)이 있으므로, 이를 반박할 특별한 사정이 없는 한 인정됩니다.
2. 세무사의 지도·감독 책임
- 세무사는 공공성을 지닌 전문가로서 직원에 대한 지도·감독 의무 보유
- 직원의 비위행위가 확인되면, 세무사가 구체적 행위를 알지 못했어도 지도·감독 책임 소홀로 인정
- 회사가 제시한 증거만으로는 책임을 다했다고 인정하기 부족
실무 시사점
세무사·회계사 등 전문가는 직원 관리 규정 수립, 주기적 교육, 감시체계 구축이 필수입니다. 직원의 비위를 모르더라도 책임을 피할 수 없습니다.
확보한 수집 내용입니다. 전문 여부와 앞뒤 누락, 문단·표·공백의 원형 보존은 확인되지 않았습니다.
공식 원문 미확인
서울행정법원 제14부 판결
사건: 2021구합57438 과징금부과처분취소 원고: A 피고: 기획재정부장관 변론종결: 2021. 10. 14. 판결선고: 2021. 12. 9.
1. 원고의 청구를 기각한다. 2. 소송비용은 원고가 부담한다.
1. 처분의 경위 등 가. 원고는 세무공무원으로서 각 지방 세무서와 국세청 등에서 근무하다가 2009. 8.경 명예퇴직 후 2009. 11.경 세무회계사무소를 개업한 세무사이다. 원고는 2010. 6.경부터 2017. 12. 경까지 세무법인 B(이하 'B'라 한다)의 대표이사로 재직하면서 B를 운영해 왔다. 나. 국세청장은 2020. 4. 2. '원고의 사무직원이 2017. 8. 3.부터 2017. 8. 28.까지 기간 동안 세무조사 등 업무편의 대가로 세무공무원 4명에게 총 3,339천원 상당의 금품 및 향응을 제공함으로써 세무사법 제12조의5 제2항<
{"source_kind": "bigcase_html", "member_only": false, "extraction_method": "next_data", "ai_summary": "# \uc138\ubb34\uc0ac \uc0ac\ubb34\uc9c1\uc6d0\uc758 \uae08\ud488 \ubc0f \ud5a5\uc751 \uc81c\uacf5\uc5d0 \ub530\ub978 \uc138\ubb34\uc0ac\uc758 \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784 \ubc0f \uacfc\ud0dc\ub8cc \ubd80\uacfc \ucc98\ubd84\uc758 \uc801\ubc95\uc131\n## \uacb0\uacfc \uc694\uc57d\n- \uc6d0\uace0\uc758 \uc138\ubb34\uc0ac \uc0ac\ubb34\uc9c1\uc6d0\uc774 \uc138\ubb34\uacf5\ubb34\uc6d0\uc5d0\uac8c \uae08\ud488 \ubc0f \ud5a5\uc751\uc744 \uc81c\uacf5\ud55c \ud589\uc704\uc5d0 \ub300\ud574, \uc6d0\uace0\uac00 \uc0ac\ubb34\uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784\uc744 \uc18c\ud640\ud788 \ud558\uc600\ub2e4\uace0 \ubcf4\uc544 \ubd80\uacfc\ub41c \uacfc\ud0dc\ub8cc 450\ub9cc \uc6d0 \ucc98\ubd84\uc740 \uc801\ubc95\ud568.\n## \uc0ac\uc2e4\uad00\uacc4\n- \uc6d0\uace0\ub294 \uc138\ubb34\uc0ac\ub85c\uc11c 2009\ub144 \uba85\uc608\ud1f4\uc9c1 \ud6c4 \uc138\ubb34\ud68c\uacc4\uc0ac\ubb34\uc18c\ub97c \uac1c\uc5c5\ud558\uc600\uace0, 2010\ub144 6\uc6d4\ubd80\ud130 2017\ub144 12\uc6d4\uae4c\uc9c0 \uc138\ubb34\ubc95\uc778 B\uc758 \ub300\ud45c\uc774\uc0ac\ub85c \uc7ac\uc9c1\ud568.\n- 2020\ub144 4\uc6d4 2\uc77c, \uad6d\uc138\uccad\uc7a5\uc740 \uc6d0\uace0\uc758 \uc0ac\ubb34\uc9c1\uc6d0 C\uc774 2017\ub144 8\uc6d4 3\uc77c\ubd80\ud130 28\uc77c\uae4c\uc9c0 \uc138\ubb34\uc870\uc0ac \ub4f1 \uc5c5\ubb34\ud3b8\uc758 \ub300\uac00\ub85c \uc138\ubb34\uacf5\ubb34\uc6d0 4\uba85\uc5d0\uac8c \ucd1d 3,339\ucc9c\uc6d0 \uc0c1\ub2f9\uc758 \uae08\ud488 \ubc0f \ud5a5\uc751\uc744 \uc81c\uacf5\ud558\uc5ec \uc138\ubb34\uc0ac\ubc95 \uc81c12\uc870\uc7585 \uc81c2\ud56d\uc744 \uc704\ubc18\ud558\uc600\uc74c\uc744 \uc0ac\uc720\ub85c \uc6d0\uace0\uc5d0 \ub300\ud55c \uc9d5\uacc4\ub97c \uc694\uad6c\ud568.\n- \uc138\ubb34\uc0ac\uc9d5\uacc4\uc704\uc6d0\ud68c\ub294 2020\ub144 6\uc6d4 19\uc77c \uc6d0\uace0\uc5d0\uac8c \uacfc\ud0dc\ub8cc 450\ub9cc \uc6d0\uc744 \ubd80\uacfc\ud558\ub294 \uc758\uacb0\uc744 \ud558\uc600\uace0, \ud53c\uace0\ub294 2020\ub144 6\uc6d4 23\uc77c \uc774\uc5d0 \ub530\ub77c \uc6d0\uace0\uc5d0\uac8c \uacfc\ud0dc\ub8cc 450\ub9cc \uc6d0 \ubd80\uacfc \ucc98\ubd84\uc744 \ud568.\n- \uc6d0\uace0\ub294 \uc774 \ucc98\ubd84\uc5d0 \ubd88\ubcf5\ud558\uc5ec \uc911\uc559\ud589\uc815\uc2ec\ud310\uc704\uc6d0\ud68c\uc5d0 \ucde8\uc18c\ub97c \uad6c\ud588\uc73c\ub098 2021\ub144 2\uc6d4 9\uc77c \uae30\uac01\ub418\uc5c8\uace0, 2021\ub144 3\uc6d4 5\uc77c \uc774 \ubc95\uc6d0\uc5d0 \ucc98\ubd84 \ucde8\uc18c \uc18c\uc1a1\uc744 \uc81c\uae30\ud568.\n- \uc0ac\ubb34\uc9c1\uc6d0 C\uc740 2018\ub144 4\uc6d4\uacbd \ub1cc\ubb3c\uacf5\uc5ec\uc8c4 \ub4f1\uc73c\ub85c \uae30\uc18c\ub418\uc5b4 2019\ub144 3\uc6d4 8\uc77c 1\uc2ec\uc5d0\uc11c \uc9d5\uc5ed 1\ub144 6\uc6d4\uc758 \uc2e4\ud615\uc744 \uc120\uace0\ubc1b\uc558\uace0, \ud56d\uc18c \ubc0f \uc0c1\uace0\uac00 \uae30\uac01\ub418\uc5b4 2019\ub144 12\uc6d4 27\uc77c \uc720\uc8c4 \ud310\uacb0\uc774 \ud655\uc815\ub428. \ud655\uc815\ub41c \ubc94\uc8c4\uc0ac\uc2e4\uc5d0\ub294 C\uc774 2017\ub144 8\uc6d4 2\uc77c\ubd80\ud130 29\uc77c\uae4c\uc9c0 \uc6d0\uace0\uac00 \uc6b4\uc601\ud558\ub294 B \uc0ac\ubb34\uc18c\uc758 \uc0ac\ubb34\uc7a5\uc73c\ub85c \uadfc\ubb34\ud558\uba70 \uc138\ubb34\uacf5\ubb34\uc6d0\ub4e4\uc5d0\uac8c \ucd1d 2,660,372\uc6d0 \uc0c1\ub2f9\uc758 \uae08\ud488 \ub610\ub294 \ud5a5\uc751\uc744 \uc81c\uacf5\ud55c \uc0ac\uc2e4\uc774 \ud3ec\ud568\ub428.\n## \ud575\uc2ec \uc7c1\uc810, \ubc95\ub9ac \ubc0f \ubc95\uc6d0\uc758 \ud310\ub2e8\n### 1. \ucc98\ubd84\uc0ac\uc720\uc758 \uc874\uc7ac \uc5ec\ubd80 (\uc0ac\ubb34\uc9c1\uc6d0 \uadfc\ubb34 \uc0ac\uc2e4 \ubc0f \uae08\ud488 \uc81c\uacf5 \ud589\uc704)\n- **\ubc95\ub9ac**: \ud589\uc815\uc7ac\ud310\uc5d0\uc11c \ud615\uc0ac\uc7ac\ud310\uc758 \uc0ac\uc2e4\uc778\uc815\uc5d0 \uad6c\uc18d\ubc1b\ub294 \uac83\uc740 \uc544\ub2c8\ub098, \ud655\uc815\ub41c \ud615\uc0ac\ud310\uacb0\uc774 \uc720\uc8c4\ub85c \uc778\uc815\ud55c \uc0ac\uc2e4\uc740 \uc720\ub825\ud55c \uc99d\uac70\uc790\ub8cc\uac00 \ub418\ubbc0\ub85c, \ud2b9\ubcc4\ud55c \uc0ac\uc815\uc774 \uc5c6\ub294 \ud55c \uc774\uc640 \ubc18\ub300\ub418\ub294 \uc0ac\uc2e4\uc740 \uc778\uc815\ud560 \uc218 \uc5c6\uc74c.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- C\uc774 \uad00\ub828 \ud615\uc0ac\uc0ac\uac74\uc5d0\uc11c \ub1cc\ubb3c\uacf5\uc5ec\uc8c4 \ub4f1\uc73c\ub85c \uc720\uc8c4 \ud310\uacb0\uc774 \ud655\uc815\ub418\uc5c8\uace0, \uadf8 \ud655\uc815\ub41c \ubc94\uc8c4\uc0ac\uc2e4\uc5d0 C\uc774 2017\ub144 8\uc6d4 2\uc77c\ubd80\ud130 29\uc77c\uae4c\uc9c0 \uc6d0\uace0\uac00 \uc6b4\uc601\ud558\ub294 B \uc0ac\ubb34\uc18c\uc758 \uc0ac\ubb34\uc7a5\uc73c\ub85c \uadfc\ubb34\ud558\uba70 \uc138\ubb34\uacf5\ubb34\uc6d0\ub4e4\uc5d0\uac8c \ucd1d 2,660,372\uc6d0 \uc0c1\ub2f9\uc758 \uae08\ud488 \ub610\ub294 \ud5a5\uc751\uc744 \uc81c\uacf5\ud55c \uc0ac\uc2e4\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc74c.\n- \ub2ec\ub9ac \ud615\uc0ac\ud310\uacb0\uc758 \uc0ac\uc2e4 \ud310\ub2e8\uc744 \ucc44\uc6a9\ud558\uae30 \uc5b4\ub835\ub2e4\uace0 \uc778\uc815\ub418\ub294 \ud2b9\ubcc4\ud55c \uc0ac\uc815\uc774 \uc5c6\uc73c\ubbc0\ub85c, \uc704 \uc0ac\uc2e4\uacfc \ubc18\ub300\ub418\ub294 \uc6d0\uace0\uc758 \uc8fc\uc7a5\uc740 \uc778\uc815\ud560 \uc218 \uc5c6\uc74c.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- \ub300\ubc95\uc6d0 2012. 5. 24. \uc120\uace0 2011\ub45028240 \ud310\uacb0\n### 2. \uc138\ubb34\uc0ac\uc758 \uc0ac\ubb34\uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784 \uc18c\ud640 \uc5ec\ubd80\n- **\ubc95\ub9ac**: \uc138\ubb34\uc0ac\ub294 \uacf5\uacf5\uc131\uc744 \uc9c0\ub2cc \uc138\ubb34\uc804\ubb38\uac00\ub85c\uc11c \ub0a9\uc138\uc790\uc758 \uad8c\uc775 \ubcf4\ud638 \ubc0f \ub0a9\uc138\uc758\ubb34 \uc131\uc2e4 \uc774\ud589\uc5d0 \uc774\ubc14\uc9c0\ud560 \uc0ac\uba85\uc774 \uc788\uc73c\uba70, \uc9c1\ubb34\uc758 \uc801\uc815\ud55c \uc218\ud589\uc744 \ubcf4\uc870\ud558\uae30 \uc704\ud574 \uc0ac\ubb34\uc9c1\uc6d0\uc744 \ub458 \uc218 \uc788\uace0, \uc0ac\ubb34\uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784\uc774 \uc788\uc74c. \ub530\ub77c\uc11c \uc0ac\ubb34\uc9c1\uc6d0\uc774 \uc138\ubb34\uc0ac\uc758 \uc9c1\ubb34\uc640 \uad00\ub828\ud558\uc5ec \ube44\uc704\ub97c \uc800\uc9c0\ub978 \uacbd\uc6b0, \ud2b9\ubcc4\ud55c \uc0ac\uc815\uc774 \uc5c6\ub294 \ud55c \uc138\ubb34\uc0ac\ub294 \uadf8 \uc9c1\ubb34\ubcf4\uc870\uc790\uc5d0 \ub300\ud55c \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784\uc744 \uc18c\ud640\ud788 \ud55c \uac83\uc73c\ub85c \ubcf4\uc544\uc57c \ud568.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- C\uc774 \uc6d0\uace0 \uc6b4\uc601\uc758 B \uc0ac\ubb34\uc18c \uc0ac\ubb34\uc7a5\uc73c\ub85c \uadfc\ubb34\ud558\ub358 \uae30\uac04 \uc911 \uc138\ubb34\uacf5\ubb34\uc6d0\ub4e4\uc5d0\uac8c \uae08\ud488 \ub610\ub294 \ud5a5\uc751\uc744 \uc81c\uacf5\ud558\ub294 \ube44\uc704\ud589\uc704\ub97c \uc800\uc9c8\ub800\uc74c\uc774 \uc778\uc815\ub428.\n- \uc138\ubb34\uc0ac\uc778 \uc6d0\uace0\uac00 C\uc5d0 \ub300\ud55c \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784\uc744 \uc18c\ud640\ud788 \ud558\uc600\uc74c\uc774 \ucda9\ubd84\ud788 \uc778\uc815\ub418\uba70, \uc124\ub839 \uc6d0\uace0\uac00 C\uc758 \uad6c\uccb4\uc801\uc778 \ube44\uc704\ud589\uc704\ub97c \uc54c\uc9c0 \ubabb\ud558\uc600\ub354\ub77c\ub3c4 \ub9c8\ucc2c\uac00\uc9c0\uc784.\n- \uc6d0\uace0\uac00 \uc81c\ucd9c\ud55c \uc99d\uac70\ub4e4\ub9cc\uc73c\ub85c\ub294 \uc6d0\uace0\uac00 C\uc5d0 \ub300\ud55c \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784\uc744 \ub2e4 \ud558\uc600\ub2e4\ub294 \uc810\uc744 \uc778\uc815\ud558\uae30\uc5d0 \ubd80\uc871\ud568.\n- \ub530\ub77c\uc11c \uc774 \uc0ac\uac74 \ucc98\ubd84\uc0ac\uc720\uc758 \uc874\uc7ac\uac00 \ucda9\ubd84\ud788 \uc778\uc815\ub428.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- \uc138\ubb34\uc0ac\ubc95 \uc81c1\uc870\uc7582 (\uc138\ubb34\uc0ac\uc758 \uc0ac\uba85)\n- \uc138\ubb34\uc0ac\ubc95 \uc81c12\uc870\uc7585 \uc81c1\ud56d (\uc0ac\ubb34\uc9c1\uc6d0)\n- \uc138\ubb34\uc0ac\ubc95 \uc81c12\uc870\uc7585 \uc81c2\ud56d (\uc0ac\ubb34\uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784)\n- \ub300\ubc95\uc6d0 1983. 4. 12. \uc120\uace0 82\ub204479 \ud310\uacb0\n### 3. \uc18c\uae09\uc785\ubc95\uc5d0 \uc758\ud55c \uc81c\uc7ac\ucc98\ubd84 \uc704\ubc95 \uc5ec\ubd80\n- **\ubc95\ub9ac**: \uc138\ubb34\ub300\ub9ac\uc5c5\ubb34\uc5d0 \uad00\ud55c \uc0ac\ubb34\ucc98\ub9ac\uaddc\uc815\uc740 \uad6d\uc138\uccad\ud6c8\ub839\uc5d0 \ubd88\uacfc\ud558\uba70, \uc774 \uc0ac\uac74 \ucc98\ubd84\uc758 \uadfc\uac70 \ubc95\ub839\uc774 \uc544\ub2d8. \uc774 \uc0ac\uac74 \ucc98\ubd84\uc740 \uc138\ubb34\uc0ac\ubc95\uc5d0 \uadfc\uac70\ud55c \uac83\uc784.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- \uc774 \uc0ac\uac74 \ucc98\ubd84\uc740 \uc138\ubb34\uc0ac\ubc95 \uc81c17\uc870 \uc81c1\ud56d \uc81c1\ud638, \uc81c2\ud56d, \uc81c12\uc870\uc7585 \uc81c2\ud56d\uc5d0 \uadfc\uac70\ud55c \uac83\uc774\ubbc0\ub85c, \uc18c\uae09\uc785\ubc95\uc5d0 \uc758\ud55c \uc81c\uc7ac\ucc98\ubd84\uc73c\ub85c \ubcfc \uc218 \uc5c6\uc74c.\n- \uc6d0\uace0\uc758 \uc8fc\uc7a5\uc740 \uc774\uc720 \uc5c6\uc74c.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- \uc138\ubb34\uc0ac\ubc95 \uc81c17\uc870 \uc81c1\ud56d \uc81c1\ud638 (\uc9d5\uacc4 \uc0ac\uc720)\n- \uc138\ubb34\uc0ac\ubc95 \uc81c17\uc870 \uc81c2\ud56d (\uc9d5\uacc4\uc758 \uc885\ub958)\n- \uc138\ubb34\uc0ac\ubc95 \uc81c12\uc870\uc7585 \uc81c2\ud56d (\uc0ac\ubb34\uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784)\n### 4. \uc9d5\uacc4\uc591\uc815\uc758 \uc801\uc815\uc131 \uc5ec\ubd80\n- **\ubc95\ub9ac**: \uc9d5\uacc4\ucc98\ubd84\uc740 \uc9d5\uacc4\uad8c\uc790\uc758 \uc7ac\ub7c9\uc5d0 \uc18d\ud558\uba70, \uc0ac\ud68c\ud1b5\ub150\uc0c1 \ud604\uc800\ud558\uac8c \ud0c0\ub2f9\uc131\uc744 \uc783\uc5b4 \uc7ac\ub7c9\uad8c\uc744 \ub0a8\uc6a9\ud55c \uacbd\uc6b0\uc5d0 \ud55c\ud558\uc5ec \uc704\ubc95\ud558\ub2e4\uace0 \ud560 \uc218 \uc788\uc74c. \uc7ac\ub7c9\uad8c \ub0a8\uc6a9 \uc5ec\ubd80\ub294 \uc9c1\ubb34\uc758 \ud2b9\uc131, \ube44\uc704\uc0ac\uc2e4\uc758 \ub0b4\uc6a9\uacfc \uc131\uc9c8, \uc9d5\uacc4 \ubaa9\uc801 \ubc0f \uc81c\ubc18 \uc0ac\uc815\uc744 \ucc38\uc791\ud558\uc5ec \uac1d\uad00\uc801\uc73c\ub85c \uba85\ubc31\ud788 \ubd80\ub2f9\ud55c \uacbd\uc6b0\uc5d0 \uc778\uc815\ub428.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- \uc6d0\uace0\ub294 \uacf5\uacf5\uc131\uc744 \uc9c0\ub2cc \uc138\ubb34\uc804\ubb38\uac00\ub85c\uc11c \ub192\uc740 \uc218\uc900\uc758 \uc131\uc2e4\uc131\uc774 \uc694\uad6c\ub418\ub098, \uc0ac\ubb34\uc7a5 C\uc5d0 \ub300\ud55c \uc9c0\ub3c4\u00b7\uac10\ub3c5 \uc758\ubb34\ub97c \uc81c\ub300\ub85c \uc774\ud589\ud558\uc9c0 \uc54a\uc544 C\uc758 \ube44\uc704\ud589\uc704\ub97c \ub9c9\uc9c0 \ubabb\ud55c \ucc45\uc784\uc774 \uac00\ubccd\uc9c0 \uc54a\uc74c.\n- \ud53c\uace0\uc758 \uc138\ubb34\uc0ac\uc9d5\uacc4\uc591\uc815\uaddc\uc815(\uc7ac\ub7c9\uc900\uce59)\uc5d0 \ub530\ub974\uba74, \uc0ac\ubb34\uc9c1\uc6d0\uc758 \uae08\ud488\uc218\uc218 \uae08\uc561\uc774 1,000\ub9cc \uc6d0 \ubbf8\ub9cc\uc778 \uacbd\uc6b0 '\uc9c1\ubb34\uc815\uc9c0 6\uc6d4 \uc774\ud558 \ub610\ub294 700\ub9cc \uc6d0 \uc774\ud558\uc758 \uacfc\ud0dc\ub8cc'\uac00 \uc591\uc815\uae30\uc900\uc784.\n- \uc774 \uc0ac\uac74 \ucc98\ubd84\uc740 \uc9c1\ubb34\uc815\uc9c0\ubcf4\ub2e4 \uac00\ubcbc\uc6b4 \uacfc\ud0dc\ub8cc 450\ub9cc \uc6d0\uc73c\ub85c, \uc591\uc815\uae30\uc900\uc0c1 \ucd5c\uace0 \ud55c\ub3c4\uc561\uc778 700\ub9cc \uc6d0\ubcf4\ub2e4 \ud6e8\uc52c \uc801\uc740 \uae08\uc561\uc784.\n- \uc774\ub294 \uc6d0\uace0\uac00 \uad6d\uc138\uccad\uc7a5 \ud45c\ucc3d\uc744 \ubc1b\ub294 \ub4f1 \uc81c\ubc18 \uc0ac\uc815\uc744 \uace0\ub824\ud55c \uacb0\uacfc\ub85c \ubcf4\uc774\uba70, \uc774 \uc0ac\uac74 \ucc98\ubd84\uc740 \uc591\uc815\uae30\uc900\uc758 \ubc94\uc704 \ub0b4\uc5d0 \uc788\uc74c.\n- \ub530\ub77c\uc11c \uc774 \uc0ac\uac74 \ucc98\ubd84\uc774 \uc0ac\ud68c\ud1b5\ub150\uc0c1 \ud604\uc800\ud558\uac8c \ud0c0\ub2f9\uc131\uc744 \uc783\uc5c8\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub824\uc6c0.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- \ub300\ubc95\uc6d0 2017. 3. 15. \uc120\uace0 2013\ub45026750 \ud310\uacb0\n## \ucc38\uace0\uc0ac\uc2e4\n- \ubd80\ucc9c\uc138\ubb34\uc11c\uc7a5\uc740 2019\ub144 11\uc6d4 22\uc77c '\uc138\ubb34\uc0ac\uc9d5\uacc4\uc694\uac74\uc870\uc0ac\ud655\uc778\uc11c'\uc5d0\uc11c \uc6d0\uace0\uc5d0 \ub300\ud55c \uc9d5\uacc4\uc694\uad6c \ub0b4\uc6a9\uc744 '\uacac\ucc45'\uc73c\ub85c \uae30\uc7ac\ud568.\n- 2020\ub144 4\uc6d4 '\uc138\ubb34\uc0ac\uc9d5\uacc4\uc694\uac74 \uac80\ud1a0\uc11c'\uc5d0\ub294 C\uc774 \uc6d0\uace0 \uc0ac\ubb34\uc18c\uc5d0\uc11c \uadfc\ubb34\ud558\uba70 \uc138\ubb34\uacf5\ubb34\uc6d0\uc5d0\uac8c \uae08\ud488\uc744 \uc81c\uacf5\ud55c \uc0ac\uc2e4\uacfc \uc6d0\uace0\uc758 \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784 \uc18c\ud640\uc774 \uae30\uc7ac\ub428.\n- \uc6d0\uace0\ub294 2019\ub144 11\uc6d4 18\uc77c \ubd80\ucc9c\uc138\ubb34\uc11c \uc870\uc0ac \uacfc\uc815\uc5d0\uc11c C\uc774 2017\ub144 8\uc6d4 2\uc77c\ubd80\ud130 10\uc77c\uac04 \uc218\uc2b5\uc73c\ub85c \uadfc\ubb34\ud588\uc73c\uba70, \uae08\ud488 \uc81c\uacf5 \uc0ac\uc2e4\uc740 \uc804\ud600 \ubab0\ub790\ub2e4\uace0 \uc9c4\uc220\ud568.\n- \uc6d0\uace0\ub294 \uc138\ubb34\uc0ac\uc9d5\uacc4\uc704\uc6d0\ud68c\uc5d0 \uc81c\ucd9c\ud55c \uc758\uacac\uc9c4\uc220\uc11c\uc5d0\uc11c C\uc774 \uc815\uc2dd \uc9c1\uc6d0\uc774 \uc544\ub2c8\uc5c8\uc73c\uba70, \uae08\ud488 \uc81c\uacf5 \uc0ac\uc2e4\uc744 \uc54c\uc9c0 \ubabb\ud588\uace0, \ud6c8\uc7a5 \ubc0f \ud45c\ucc3d\uc744 \uc5ec\ub7ec \ucc28\ub840 \ubc1b\uc558\uc73c\uba70 \uc9c0\uc5ed\uc0ac\ud68c\uc5d0 \ubd09\uc0ac\ud574\uc654\ub2e4\uace0 \uc8fc\uc7a5\ud568.\n## \uac80\ud1a0\n- \uc774 \ud310\uacb0\uc740 \uc138\ubb34\uc0ac\uc758 \uc0ac\ubb34\uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784\uc758 \uc911\uc694\uc131\uc744 \uac15\uc870\ud558\uace0, \uc0ac\ubb34\uc9c1\uc6d0\uc758 \ube44\uc704\ud589\uc704\uc5d0 \ub300\ud574 \uc138\ubb34\uc0ac\uc5d0\uac8c\ub3c4 \ucc45\uc784\uc774 \uc788\uc74c\uc744 \uba85\ud655\ud788 \ud568.\n- \ud2b9\ud788, \uc138\ubb34\uc0ac\uac00 \uc0ac\ubb34\uc9c1\uc6d0\uc758 \uad6c\uccb4\uc801\uc778 \ube44\uc704\ud589\uc704\ub97c \uc54c\uc9c0 \ubabb\ud588\ub354\ub77c\ub3c4 \uc9c0\ub3c4\u00b7\uac10\ub3c5 \ucc45\uc784\uc744 \uba74\ud560 \uc218 \uc5c6\ub2e4\ub294 \uc810\uc744 \ubd84\uba85\ud788 \ud558\uc5ec, \uc138\ubb34\uc0ac\uc5d0\uac8c \ub192\uc740 \uc218\uc900\uc758 \uc8fc\uc758 \uc758\ubb34\ub97c \ubd80\uacfc\ud558\uace0 \uc788\uc74c.\n- \uc9d5\uacc4\uc591\uc815\uc758 \uc801\uc815\uc131 \ud310\ub2e8\uc5d0 \uc788\uc5b4\uc11c \uc7ac\ub7c9\uc900\uce59\uc758 \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c4 \ucc98\ubd84\uc740 \ud2b9\ubcc4\ud55c \uc0ac\uc815\uc774 \uc5c6\ub294 \ud55c \uc801\ubc95\ud558\ub2e4\uace0 \ubcf8 \uc810\uc740 \ud5a5\ud6c4 \uc720\uc0ac \uc0ac\uac74\uc5d0\uc11c \uc9d5\uacc4 \uc218\uc704 \uc608\uce21\uc5d0 \ucc38\uace0\ud560 \uc218 \uc788\uc74c.\n- \uc18c\uae09\uc785\ubc95 \uc8fc\uc7a5\uc5d0 \ub300\ud574 \uad6d\uc138\uccad\ud6c8\ub839\uc740 \ubc95\ub839\uc774 \uc544\ub2c8\ubbc0\ub85c \uc18c\uae09\uc785\ubc95 \uc801\uc6a9 \ub300\uc0c1\uc774 \uc544\ub2c8\ub77c\uace0 \ud310\ub2e8\ud55c \uc810\uc740 \ud589\uc815\uaddc\uce59\uacfc \ubc95\ub839\uc758 \uad6c\ubcc4\uc5d0 \ub300\ud55c \uba85\ud655\ud55c \uae30\uc900\uc744 \uc81c\uc2dc\ud568."}