납세자연맹, ‘맞벌이부부 연말정산 절세계산기 무료 제공

납세자연맹, ‘맞벌이부부 연말정산 절세계산기 무료 제공: 납세자연맹, 부부 합산 근로소득세 최소화 하는 공제방식 찾아주는 자동계산기 무료 제공
무조건 연봉 높은쪽으로? ‘하수’, 적절히 나눠야 ‘고수’…-복잡한 공제 다양한 시뮬레이션; 2018.01.24 07:00 입력

<table width="531" align="center" class="center" id="news_image"><tbody><tr><td><img width="531" height="279" align="absmiddle" style="width: 625px; height: 359px;" src="http://josetongsin.com/PEG/15166983346873.jpg"></td></tr></tbody></table>  한국납세자연맹이 24일 맞벌이 부부들의 세부담을 덜어주고 연말정산때 최적의 조합을 찾도록 도와주는 ‘맞벌이부부 연말정산 절세계산기’를 선보였다.  연맹은 “연말정산 관련 세법이 너무 복잡해 특히 맞벌이 부부가 세테크를 하기가 쉽지 않다”며 “세법을 잘 모르는 직장인들도 쉽게 이용이 가능한 맞벌이 부부계산기를 개발하게 됐다”고 밝혔다.  납세자연맹에 따르면 “맞벌이 부부 세테크의 핵심은 부부합계 납부 세금을 최소화하는 것”이라며 “소득공제나 세액공제를 무조건 연봉이 높은 쪽으로 몰면 안 되고, 부부의 연봉수준, 부양가족 수, 의료비 등 세액공제의 크기에 따라 적절히 나누어야 한다”고 설명했다.  연봉에 따라 세액공제 한도가 달라짐에 따라, 가령 부양가족 중에 의료비를 많이 지출했다면 연봉이 낮은 배우자가 해당 부양가족에 대한 기본공제를 받아야 의료비 공제 혜택이 크다.  연봉의 3% 초과분부터 16.5%(지방소득세 포함) 세액공제를 받는 것을 감안하면 연봉이 낮을수록 공제대상 금액도 커지기 때문이다.  특히 올해 연말정산부터 둘째자녀 1명당 50만원, 셋째자녀부터 1명당 70만원으로 출산입양 세액공제 확대, 난임시술비 의료비세액공제 20%로 확대, 월세세액공제 대상자도 기본공제대상자로 확대되는 등 세테크 변수가 더 많아지고 복잡해져 ‘맞벌이 부부 연말정산 절세계산기’가 크게 도움이 될 것으로 전망된다.  ‘맞벌이부부 연말정산 절세계산기’는 맞벌이 부부들의 자녀나 (시)부모님, 형제·자매 등에 대한 부양가족공제를 남편 혹은 아내 쪽으로 받게 될 다양한 경우의 수를 시뮬레이션해 부부합산 근로소득세가 최소화 되도록 최적값을 찾아준다.  실제 맞벌이 부부인 연봉 5100만원인 남편 A씨는 작년까지는 부모님, 처부모님, 자녀2명에 대해 부양가족공제를 받고, 연봉 5000만원인 아내는 본인에 대해서만 연말정산을 했으나 올해는 ‘맞벌이부부 연말정산 절세계산기’를 이용해 무려 150만 여원을 절세했다.  A씨는 ‘맞벌이부부 연말정산 절세계산기’의 시뮬레이션 결과에 따라 남편 A씨가 처부모님을, 아내는 시부모님과 자녀2명을 부양가족공제 대상으로 신청했다.  그 결과 부부합산 납부할 세금이 302만원에서 152만원으로 150만원이 줄어들었다.  납세자연맹 김선택 회장은 “연맹의 맞벌이부부 계산기는 사용자 편의성에 가장 신경을 많이 썼다”며 “모든 맞벌이 부부들은 A씨 부부처럼, 바쁜 와중에도 시간을 투자해 법이 정한 정당한 세금만 낼 권리(절세권)를 행사해야 한다”고 강조했다.  [참고자료]  맞벌이 부부 A씨의 절세사례  ■ 맞벌이 부부 A씨의 실제 절세사례  남편 A씨의 연봉은 5100만원, 아내 연봉은 5000만원이다.  예년에는 남편이 시부모님과 친정부모님 자녀2명에 대해 부양가족공제를 받았다.  예년대로 해보니 A씨 부부는 합쳐서 302만6640원의 세금(결정세액)을 내야 한다.  그런데 납세자연맹의 권유로 ‘연말정산 맞벌이 부부 절세계산기’를 이용, 총 64가지 방식으로 부양가족공제를 시뮬레이션 해본 결과 부부 합산 결정세액(지방소득세 포함)이 152만3410원으로 줄어들었다.  ※ 부부의 지출 내역 :    - 남편: 4대보험 4,270,423원 / 신용카드 20,000,000원 / 현금영수증 5,000,000원 / 전통시장사용 500,000원 / 대중교통이용 600,000원 / 보장성보험료 1,000,000원    - 아내: 4대보험 4,186,689원 /  보장성보험료 1,000,000원 / 본인 교육비 1,200,000원 /지정기부금 120,000원  ※ 부양가족 지출 내역 :  아버지(67세) 의료비 170만원 / 어머니(64세) 의료비 530만원 / 장인어른(71세) 의료비 80만원 / 장모님(67세) 의료비 50만원 / 자녀1(6세) 취학전 아동 교육비 120만원, 의료비 50만원 / 자녀2(3세) 의료비 70만원 <table align="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 638px; height: 480px; border-collapse: collapse;"><tbody><tr><td valign="center" style="border-width: 1.41pt 1.41pt 1.98pt; border-style: solid solid double; border-color: rgb(93, 93, 93); width: 137.51pt; height: 42.4pt;" rowspan="2" colspan="2">사례구분</td><td valign="center" style="background: rgb(241, 241, 241); border-width: 1.41pt 1.41pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 152.7pt; height: 26.6pt;" colspan="2">사례(남편이 아버지.어머니, 아내:장모)</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 26.6pt;"></td><td valign="center" style="background: rgb(241, 241, 241); border-width: 1.41pt 1.41pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 173.34pt; height: 26.6pt;" colspan="2"><절세전략> 남편: 어머니 아내: 아버지,장모</td></tr><tr><td valign="center" style="background: rgb(241, 241, 241); border-width: 0.28pt 0.28pt 1.98pt 1.41pt; border-style: solid solid double; border-color: rgb(93, 93, 93); width: 77.82pt; height: 15.8pt;">남편</td><td valign="center" style="background: rgb(241, 241, 241); border-width: 0.28pt 1.41pt 1.98pt 0.28pt; border-style: solid solid double; border-color: rgb(93, 93, 93); width: 74.88pt; height: 15.8pt;">아내</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 15.8pt;"></td><td valign="center" style="background: rgb(241, 241, 241); border-width: 0.28pt 0.28pt 1.98pt 1.41pt; border-style: solid solid double; border-color: rgb(93, 93, 93); width: 89.62pt; height: 15.8pt;">남편</td><td valign="center" style="background: rgb(241, 241, 241); border-width: 0.28pt 1.41pt 1.98pt 0.28pt; border-style: solid solid double; border-color: rgb(93, 93, 93); width: 83.72pt; height: 15.8pt;">아내</td></tr><tr><td valign="center" style="border-width: 1.98pt 1.41pt 0.28pt; border-style: double solid solid; border-color: rgb(93, 93, 93); width: 137.51pt; height: 14.66pt;" colspan="2">총급여</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt 1.41pt; border-style: double solid solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 14.66pt;">51,000,000</td><td valign="center" style="border-width: 1.98pt 1.41pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 14.66pt;">50,000,000</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 14.66pt;"></td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt 1.41pt; border-style: double solid solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 14.66pt;">50,000,000</td><td valign="center" style="border-width: 1.98pt 1.41pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 14.66pt;">52,000,000</td></tr><tr><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 26.53pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 110.98pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 77.82pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 74.88pt; height: 6.8pt;"></td><td valign="center" style="border: currentColor; border-image: none; width: 31.45pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 89.62pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 83.72pt; height: 6.8pt;"></td></tr><tr><td valign="center" style="background: rgb(204, 208, 0); border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 26.53pt; height: 94.8pt;" rowspan="6">인적공제</td><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 110.98pt; height: 14.66pt;">아버지(67세)</td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 14.66pt;">남편</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 14.66pt;"></td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 94.8pt;" rowspan="6"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 14.66pt;"></td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 14.66pt;">아내</td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 110.98pt; height: 6.8pt;">어머니(64세)</td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 6.8pt;"></td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 6.8pt;"></td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 110.98pt; height: 14.66pt;">장인어른(71세)</td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 14.66pt;"></td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 14.66pt;"></td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 14.66pt;">남편</td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 14.66pt;"></td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 110.98pt; height: 14.66pt;">장모님(67세)</td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 14.66pt;"></td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 14.66pt;"></td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 14.66pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 14.66pt;"></td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 110.98pt; height: 14.66pt;">자녀1(6세)</td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 14.66pt;"></td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 14.66pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 14.66pt;"></td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 14.66pt;"></td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 110.98pt; height: 29.36pt;">자녀2(3세)</td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 29.36pt;"></td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 29.36pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 29.36pt;"></td><td valign="center" style="background: rgb(233, 239, 0); border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 29.36pt;"></td></tr><tr><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 26.53pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 110.98pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 77.82pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 74.88pt; height: 6.8pt;"></td><td valign="center" style="border: currentColor; border-image: none; width: 31.45pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 89.62pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 83.72pt; height: 6.8pt;"></td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 137.51pt; height: 14.66pt;" colspan="2">과세표준</td><td valign="center" style="background: rgb(255, 153, 153); border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 14.66pt;">15,489,577</td><td valign="center" style="background: rgb(255, 153, 153); border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 14.66pt;">32,063,311</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 14.66pt;"></td><td valign="center" style="background: rgb(174, 220, 173); border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 14.66pt;">21,489,577</td><td valign="center" style="background: rgb(174, 220, 173); border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 14.66pt;">26,063,311</td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 137.51pt; height: 14.66pt;" colspan="2">산출세액</td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 14.66pt;">1,243,436</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 14.66pt;">3,729,496</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 14.66pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 14.66pt;">2,143,436</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 14.66pt;">2,829,496</td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 137.51pt; height: 14.66pt;" colspan="2">근로소득 세액공제</td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 14.66pt;">660,000</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 14.66pt;">660,000</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 14.66pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 14.66pt;">660,000</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 14.66pt;">660,000</td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 137.51pt; height: 6.8pt;" colspan="2">자녀 세액공제</td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 6.8pt;">450,000</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 6.8pt;">0</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 6.8pt;">450,000</td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 137.51pt; height: 6.8pt;" colspan="2">보험료 세액공제</td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 6.8pt;">120,000</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 6.8pt;">120,000</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 6.8pt;">120,000</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 6.8pt;">120,000</td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 137.51pt; height: 14.66pt;" colspan="2">의료비 세액공제</td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 14.66pt;">1,195,500</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 14.66pt;">0</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 14.66pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 14.66pt;">0</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 14.66pt;">1,200,000</td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 137.51pt; height: 14.66pt;" colspan="2">교육비 세액공제</td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 14.66pt;">180,000</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 14.66pt;">180,000</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 14.66pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 14.66pt;">0</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 14.66pt;">360,000</td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 137.51pt; height: 6.8pt;" colspan="2">기부금 세액공제</td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 6.8pt;">0</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 6.8pt;">18,000</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 6.8pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 6.8pt;">0</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 6.8pt;">18,000</td></tr><tr><td valign="center" style="border-width: 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 137.51pt; height: 14.66pt;" colspan="2">총세금(소득세+지방소득세)</td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 77.82pt; height: 14.66pt;">0</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 74.88pt; height: 14.66pt;">3,026,640</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 14.66pt;"></td><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 89.62pt; height: 14.66pt;">1,499,770</td><td valign="center" style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(93, 93, 93); width: 83.72pt; height: 14.66pt;">23,640</td></tr><tr><td valign="center" style="background: rgb(237, 236, 236); border-width: 0.28pt 1.41pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 137.51pt; height: 14.66pt;" colspan="2">부부 합계</td><td valign="center" style="background: rgb(237, 236, 236); border-width: 0.28pt 1.41pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 152.7pt; height: 14.66pt;" colspan="2">3,026,640</td><td valign="center" style="border-width: medium 1.41pt; border-style: none solid; border-color: currentColor rgb(93, 93, 93); width: 31.45pt; height: 14.66pt;"></td><td valign="center" style="background: rgb(237, 236, 236); border-width: 0.28pt 1.41pt 1.41pt; border-style: solid; border-color: rgb(93, 93, 93); width: 173.34pt; height: 14.66pt;" colspan="2">1,523,410</td></tr><tr><td valign="center" style="border-width: 1.41pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 137.51pt; height: 6.8pt;" colspan="2"></td><td valign="center" style="border-width: 1.41pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 152.7pt; height: 6.8pt;" colspan="2"></td><td valign="center" style="border: currentColor; border-image: none; width: 31.45pt; height: 6.8pt;"></td><td valign="center" style="border-width: 1.41pt medium; border-style: solid none; border-color: rgb(93, 93, 93) currentColor; width: 173.34pt; height: 6.8pt;" colspan="2"></td></tr><tr><td valign="center" style="background: rgb(247, 224, 200); border: 1.41pt solid rgb(93, 93, 93); border-image: none; width: 495pt; height: 14.66pt;" colspan="7">절세효과 : 1,503,230원</td></tr></tbody></table>