{"id":88332,"date":"2023-08-09T10:22:51","date_gmt":"2023-08-09T08:22:51","guid":{"rendered":"https:\/\/gyrocarpus.com\/?p=88332"},"modified":"2023-08-09T10:22:55","modified_gmt":"2023-08-09T08:22:55","slug":"%ed%81%b0-%ed%8f%ad%ec%9d%98-%ec%9d%b8%ec%83%81%ec%9d%84-%ec%95%9e%eb%91%90%ea%b3%a0-%ec%9e%88%eb%8a%94-%eb%8f%85%ec%9d%bc-%ed%86%a0%ec%a7%80%ec%84%b8-grundsteuer-%ec%95%9e%ec%9c%bc%eb%a1%9c","status":"publish","type":"post","link":"https:\/\/gyrocarpus.com\/archives\/88332","title":{"rendered":"\ud070 \ud3ed\uc758 \uc778\uc0c1\uc744 \uc55e\ub450\uace0 \uc788\ub294 \ub3c5\uc77c \ud1a0\uc9c0\uc138 (Grundsteuer), \uc55e\uc73c\ub85c\ub3c4 \ub354 \uc2ec\ud574\uc9c8 \uc804\ub9dd"},"content":{"rendered":"\n<div style=\"height:48px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\ucd5c\uadfc \ub4e4\uc5b4 \ub3c5\uc77c \uc804\ubc18\uc801\uc73c\ub85c \ud1a0\uc9c0\uc138\uac00 \uc0c1\uc2b9\ud558\uace0 \uc788\uc73c\uba70, \ub9ce\uc740 \uc804\ubb38\uac00\ub4e4\uc740 \uc55e\uc73c\ub85c\ub3c4 \uc810\uc810 \ub354 \uc62c\ub77c \uac08 \uac83\uc73c\ub85c \ub0b4\ub2e4\ubcf4\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ubc88 \uae30\uc0ac\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \ud604\uc0c1\uc758 \uc6d0\uc778\uacfc \ud1a0\uc9c0\uc138\uc758 \uc5b4\ub290 \ubd80\ubd84\uc774 \uad6c\uccb4\uc801\uc73c\ub85c \uc601\ud5a5\uc744 \ubc1b\uc744 \uc608\uc815\uc778\uc9c0\uc5d0 \ub300\ud55c \ub0b4\uc6a9\uc744 \ub2e4\ub8e8\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:51px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><img loading=\"lazy\" width=\"1000\" height=\"667\" src=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2023\/08\/shutterstock_2331785659.jpg\" alt=\"\" class=\"wp-image-88334\" srcset=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2023\/08\/shutterstock_2331785659.jpg 1000w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2023\/08\/shutterstock_2331785659-300x200.jpg 300w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2023\/08\/shutterstock_2331785659-768x512.jpg 768w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2023\/08\/shutterstock_2331785659-800x534.jpg 800w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2023\/08\/shutterstock_2331785659-600x400.jpg 600w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2023\/08\/shutterstock_2331785659-750x500.jpg 750w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><figcaption>\u24d2 SOMKID THONGDEE \/\u00a0shutterstock<\/figcaption><\/figure><\/div>\n\n\n\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\uc9c0\ub09c \uba87 \ub144 \ub3d9\uc548 \ub3c5\uc77c\uc758 \ud1a0\uc9c0\uc138\uc5d0 \uad00\ud55c \ub17c\uc758\uac00 \ud65c\ubc1c\ud788 \uc774\ub8e8\uc5b4\uc84c\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 2025\ub144\ubd80\ud130 \uc2e4\uc81c\ub85c \uc801\uc6a9\ub420 \uc608\uc815\uc778 \uc2e0\uaddc \ud1a0\uc9c0\uc138 \uac1c\ud601\uc5d0 \ub300\ud55c \uad00\uc2ec\uc774 \ub192\uc558\ub294\ub370, \ucd5c\uadfc Ernst &amp; Young\uc758 \uc5f0\uad6c\uc5d0 \ub530\ub974\uba74 \uc5ec\ub7ec \ub3c4\uc2dc\uc640 \uc9c0\ubc29 \uc815\ubd80\uac00 \uc774\ubbf8 \ubd80\ub3d9\uc0b0\uc138\ub97c \uc778\uc0c1\ud558\uace0 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 \ubd80\ub3d9\uc0b0 \uc18c\uc720\uc790\ub4e4\uc774 \ub354 \ub9ce\uc740 \uc138\uae08\uc744 \ub0b4\uac8c \ub420 \uc804\ub9dd\uc774\ub77c\uace0 <a href=\"https:\/\/www.ey.com\/de_de\/news\/2023\/08\/ey-grundsteuer-analyse-2023\" target=\"_blank\" rel=\"noreferrer noopener\">\ubc1c\ud45c<\/a>\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div style=\"margin-bottom: 8px; \" id=\"guten-2101369453\"><a data-no-instant=\"1\" href=\"https:\/\/gyrocarpus.com\/jobs?mod=document&#038;uid=2323\" rel=\"noopener\" class=\"adv-link\" target=\"_blank\" aria-label=\"300 \u110f\u1173\u11af\u1105\u1165\u11b8 500_155\"><img loading=\"lazy\" src=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2021\/04\/300-\u110f\u1173\u11af\u1105\u1165\u11b8-500_155.png\" alt=\"\"  srcset=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2021\/04\/300-\u110f\u1173\u11af\u1105\u1165\u11b8-500_155.png 500w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2021\/04\/300-\u110f\u1173\u11af\u1105\u1165\u11b8-500_155-300x93.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" width=\"500\" height=\"155\"   \/><\/a><\/div>\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\ucd5c\uadfc \ub3c5\uc77c \ud1a0\uc9c0\uc138\ub294 \ub9ce\uc740 \uc9c0\ubc29\uc5d0\uc11c \uc0c1\uc2b9\ud558\uc600\uc2b5\ub2c8\ub2e4. &nbsp;\uc601\uad6d \ub7f0\ub358\uc5d0 \ubcf8\uc0ac\ub97c \ub450\uace0 \uc788\ub294 \uae00\ub85c\ubc8c \ud68c\uacc4\ubc95\uc778 Ernst &amp; Young (EY)\uc758 \uc5f0\uad6c\uc5d0 \ub530\ub974\uba74, \ub3c4\uc2dc\uc640 \uc9c0\ubc29 \uc815\ubd80\ub294 &#8216;Hebes\u00e4tze'(\uc138\uc728)\uc744 \uc870\uc808\ud558\uc5ec \ubd80\ub3d9\uc0b0\uc138\ub97c \uc778\uc0c1\ud558\uac70\ub098 \uac10\uc18c\uc2dc\ud0ac \uc218\uac00 \uc788\ub294\ub370, \uc774\ubc88\uc5d0\ub294 \ud2b9\ud788 \ub3c5\uc77c\uc758 \ub9ce\uc740 \uc9c0\ubc29 \uc815\ubd80 (Gemeinde)\uac00 \uc138\uae08\uc744 \ub354 \ub9ce\uc774 \uac77\uae30 \uc704\ud574 \uc774 \ubd80\ubd84\uc744 \uc778\uc0c1\ud588\ub2e4\ub294 \uc810\uc774 \uc8fc\ubaa9\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p>EY\uc758 \uc804\ubb38\uac00\uc778 Heinrich Fleischer \ub294 \uc5ec\ub7ec \uc9c0\ubc29\uc758 \uc7ac\uc815 \uc545\ud654\ub85c \uc778\ud574\uc11c \uc5b4\uca54 \uc218 \uc5c6\uc774 \ud1a0\uc9c0\uc138 \uc778\uc0c1 \uce74\ub4dc\ub97c \uaebc\ub0c8\ub2e4\uace0 \ubd84\uc11d\ud569\ub2c8\ub2e4.&nbsp; &#8220;\ub9ce\uc740 \uc9c0\ubc29\uc758 \uc7ac\uc815 \ubb38\uc81c \ub54c\ubb38\uc5d0 \uc138\uc728\uc744 \uc62c\ub824\uc57c\ub9cc \ud588\ub2e4&#8221;\uace0 Fleischer \ub294 \uc124\uba85\ud588\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \uc9c0\ub09c 5\ub144 \ub3d9\uc548, \ub3c5\uc77c\uc758 \uc9c0\ubc29 \uc790\uce58 \ub2e8\uccb4 \uc911 38%\uac00 \uc138\uc728\uc744 \uc62c\ub838\uc73c\uba70, 2%\ub9cc\uc774 \uc138\uc728\uc744 \ub0b4\ub838\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\uc774\ub7ec\ud55c \uae30\ubcf8 \ubd80\ub3d9\uc0b0\uc138\uc728 &#8216;Hebesatz&#8217;\uc758 \uc99d\uac00\ub2942021\ub144\uc5d0 \ube44\ud574 Nordrhein-Westfalen\uc5d0\uc11c \uac00\uc7a5 \ud06c\uac8c \uc0c1\uc2b9\ud558\uc600\uace0, Saarland\uc640 Rheinland-Pfalz, \uadf8\ub9ac\uace0 Hessen\uc774 \uadf8 \ub4a4\ub97c \uc774\uc5c8\uc2b5\ub2c8\ub2e4. \ubc18\uba74\uc5d0 Th\u00fcringen\uacfc Sachsen\uc5d0\uc11c\ub294 \uc0c1\uc2b9\ub960\uc774 \uc0c1\ub300\uc801\uc73c\ub85c \ub354 \uc801\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ub85c \uc778\ud55c 2022\ub144\uc758 \ud1a0\uc9c0\uc138 \uc218\uc775\uc740 \uc57d 14.9\uc5b5 \uc720\ub85c\ub85c \ucd94\uc815\ub418\uba70, \uc774 \uc218\uc775\uc740 \uc8fc\ub85c \uacf5\uacf5 \uc2dc\uc124 \ubc0f \uc778\ud504\ub77c \uad6c\ucd95\uc744 \uc704\ud55c \uc9c0\ubc29 \uc790\uce58\uccb4\uc758 \uc7ac\uc815\uc73c\ub85c \uc0ac\uc6a9\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:37px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div  class=\"jeg_postblock_3 jeg_postblock jeg_module_hook jeg_pagination_disable jeg_col_2o3 jnews_module__0_674d8022dd4bb   \" data-unique=\"jnews_module__0_674d8022dd4bb\">\n                <div class=\"jeg_block_heading jeg_block_heading_6 jeg_subcat_right\">\n                    <h3 class=\"jeg_block_title\"><span>\ud568\uaed8 \uc77d\uc73c\uba74 \uc88b\uc740 \ub274\uc2a4<\/span><\/h3>\n                    \n                <\/div>\n                <div class=\"jeg_posts jeg_block_container\">\n                \n                <div class=\"jeg_posts jeg_load_more_flag\">\n                <article class=\"jeg_post jeg_pl_md_2 format-standard\">\n                <div class=\"jeg_thumb\">\n                    \n                    <a href=\"https:\/\/gyrocarpus.com\/archives\/79141\"><div class=\"thumbnail-container animate-lazy  size-715 \"><img width=\"350\" height=\"250\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAP\/\/\/wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw==\" class=\"lazyload wp-post-image\" alt=\"\ub3c5\uc77c \uc0c1\uc18d\uc138\uc758 \uae30\ubcf8 \uac1c\ub150\uacfc \uc0c1\uc18d\ubc1b\uc740 \uc7ac\uc0b0\uc73c\ub85c \uc774\uc775\uc744 \ub0bc \uacbd\uc6b0 \uaf2d \uc54c\uc544\uc57c \ud560 \uac83\ub4e4\" loading=\"lazy\" data-full-width=\"1000\" data-full-height=\"563\" data-src=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2022\/08\/shutterstock_1920121682-350x250.jpg\" data-sizes=\"auto\" data-expand=\"700\" \/><\/div><\/a>\n                <\/div>\n                <div class=\"jeg_postblock_content\">\n                    <h3 class=\"jeg_post_title\">\n                        <a href=\"https:\/\/gyrocarpus.com\/archives\/79141\">\ub3c5\uc77c \uc0c1\uc18d\uc138\uc758 \uae30\ubcf8 \uac1c\ub150\uacfc \uc0c1\uc18d\ubc1b\uc740 \uc7ac\uc0b0\uc73c\ub85c \uc774\uc775\uc744 \ub0bc \uacbd\uc6b0 \uaf2d \uc54c\uc544\uc57c \ud560 \uac83\ub4e4<\/a>\n                    <\/h3>\n                    <div class=\"jeg_post_meta\"><div class=\"jeg_meta_date\"><a href=\"https:\/\/gyrocarpus.com\/archives\/79141\"><i class=\"fa fa-clock-o\"><\/i> 12\/08\/2022<\/a><\/div><div class=\"jeg_meta_comment\"><a href=\"https:\/\/gyrocarpus.com\/archives\/79141#comments\" ><i class=\"fa fa-comment-o\"><\/i> 0 <\/a><\/div><\/div>\n                    <div class=\"jeg_post_excerpt\">\n                        <p>\ubd80\ubaa8\uac00 \uc790\uc2dd\uc5d0\uac8c \uc7ac\uc0b0\uc744 \ubb3c\ub824\uc904 \ub54c, \uc0c1\uc18d\uc138\ub77c\ub294 \uc138\uae08\uc744 \ub0b4\uc57c \ud569\ub2c8\ub2e4. \uc0c1\uc18d\uc138\ub294 \uc0ac\ub9dd\uc73c\ub85c \uc778\ud574\uc11c \uc0ac\ub9dd\ud55c \uc0ac\ub78c\uc774 \uac00\uc9c0\uace0 \uc788\ub358 \uc790\uc0b0\uc744 \uac00\uc871\uc774\ub098 \uce5c\uc9c0 \ub4f1\uc5d0\uac8c...<\/p>\n                    <\/div>\n                <\/div>\n            <\/article><article class=\"jeg_post jeg_pl_md_2 format-standard\">\n                <div class=\"jeg_thumb\">\n                    \n                    <a href=\"https:\/\/gyrocarpus.com\/archives\/76190\"><div class=\"thumbnail-container animate-lazy  size-715 \"><img width=\"350\" height=\"250\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAP\/\/\/wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw==\" class=\"lazyload wp-post-image\" alt=\"2025\ub144\ubd80\ud130 \uac1c\uc815\ub418\ub294 \uc7ac\uc0b0\uc138\uc5d0 \ub300\ud574\uc11c \ubd80\ub3d9\uc0b0 \uc18c\uc720 \uc5ec\ubd80\uc5d0 \uc0c1\uad00\uc5c6\uc774 \uc54c\uc544\uc57c \ud558\ub294 \uc774\uc720\" loading=\"lazy\" data-full-width=\"1000\" data-full-height=\"667\" data-src=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2022\/05\/shutterstock_561913408-350x250.jpg\" data-sizes=\"auto\" data-expand=\"700\" \/><\/div><\/a>\n                <\/div>\n                <div class=\"jeg_postblock_content\">\n                    <h3 class=\"jeg_post_title\">\n                        <a href=\"https:\/\/gyrocarpus.com\/archives\/76190\">2025\ub144\ubd80\ud130 \uac1c\uc815\ub418\ub294 \uc7ac\uc0b0\uc138\uc5d0 \ub300\ud574\uc11c \ubd80\ub3d9\uc0b0 \uc18c\uc720 \uc5ec\ubd80\uc5d0 \uc0c1\uad00\uc5c6\uc774 \uc54c\uc544\uc57c \ud558\ub294 \uc774\uc720<\/a>\n                    <\/h3>\n                    <div class=\"jeg_post_meta\"><div class=\"jeg_meta_date\"><a href=\"https:\/\/gyrocarpus.com\/archives\/76190\"><i class=\"fa fa-clock-o\"><\/i> 01\/07\/2022<\/a><\/div><div class=\"jeg_meta_comment\"><a href=\"https:\/\/gyrocarpus.com\/archives\/76190#comments\" ><i class=\"fa fa-comment-o\"><\/i> 0 <\/a><\/div><\/div>\n                    <div class=\"jeg_post_excerpt\">\n                        <p>\ub3c5\uc77c \uc7ac\uc0b0\uc138\uc758 \uc2dc\ucd08\ub294 \uc7ac\uc0b0\uc744 \ub9ce\uc774 \uac00\uc9c0\uace0 \uc788\ub358 \uad50\ud68c\ub098 \uc9d1\uc8fc\uc778\uc5d0\uac8c\uc11c \uc9d5\uc218\ud55c \uae30\ubcf8 \uc774\uad8c\uc774\uc5c8\uc9c0\ub9cc \uc624\ub298\ub0a0\uc740 \uc18c\uc720\ud55c \uc7ac\uc0b0\uc5d0 \ub300\ud55c \uc138\uae08, \ud1a0\uc9c0\uc640 \uac74\ubb3c \ubc0f...<\/p>\n                    <\/div>\n                <\/div>\n            <\/article>\n            <\/div>\n                <div class='module-overlay'>\n                <div class='preloader_type preloader_circle'>\n                    <div class=\"module-preloader jeg_preloader dot\">\n                        <span><\/span><span><\/span><span><\/span>\n                    <\/div>\n                    <div class=\"module-preloader jeg_preloader circle\">\n                        <div class=\"jnews_preloader_circle_outer\">\n                            <div class=\"jnews_preloader_circle_inner\"><\/div>\n                        <\/div>\n                    <\/div>\n                    <div class=\"module-preloader jeg_preloader square\">\n                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           <\/div>\n<hr \/>\n<p>\u00a0<\/p>\n\n\n<div style=\"height:33px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\ub3c5\uc77c\uc758 \ud1a0\uc9c0\uc138\ub294 \uc8fc\ub85c \uc7ac\uc0b0 \uac00\uce58 (Einheitswert x Steuermesszahl) \ubc0f \uc138\uc728 (Hebesatz)\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4. \uc9c0\uae08\uae4c\uc9c0\ub294 \uac01 \uc9c0\ubc29 \uc790\uce58\ub2e8\uccb4\uc5d0\uc11c \uc774 Hebesatz\ub9cc \ub3c5\ub9bd\uc801\uc73c\ub85c \uc124\uc815\ud558\uc5ec \uc138\uae08\uc758 \ub4f1\ub77d\uc744 \uacb0\uc815\ud574\uc654\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 2025\ub144\ubd80\ud130\ub294\uc0c8\ub85c\uc6b4 \ud1a0\uc9c0\uc138 \uacc4\uc0b0 \ubc29\uc2dd\uc774 \uc801\uc6a9\ub420 \uc608\uc815\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\uc2e0\uaddc \uacc4\uc0b0 \ubc29\uc2dd\uc7402018\ub144 \ub3c5\uc77c \uc5f0\ubc29 \ud5cc\ubc95\uc7ac\ud310\uc18c\uc5d0\uc11c \uc774\uc804\uc758 \ud1a0\uc9c0\uc138 \ud3c9\uac00 \ubc29\ubc95\uc774 \uc624\ub798\ub418\uace0 \ubd88\uacf5\uc815\ud558\ub2e4\ub294 \ucd5c\uc885 \ud310\uacb0\uc744 \ub0b4\ub9ac\uba74\uc11c \ub3c4\uc785\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \uae30\uc874\uc5d0 \uc0ac\uc6a9\ub418\ub358 \ud3c9\uac00 \ubc29\uc2dd\uc740 \uc218\uc2ed \ub144\uac04 \uc5c5\ub370\uc774\ud2b8\ub418\uc9c0 \uc54a\uc558\uae30 \ub54c\ubb38\uc5d0 \ubd80\ub3d9\uc0b0\uc774 \uadf8 \uc2e4\uc81c \uac00\uce58\ubcf4\ub2e4 \ub0ae\uac8c \ud3c9\uac00\ub418\uc5b4 \uc654\ub2e4\ub294 \uc810\uc774 \uac00\uc7a5 \ud06c\uac8c \uc9c0\uc801\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\uc774\uc5d0 \ub530\ub77c \ub3c5\uc77c\uc758 \uc218\ub9ce\uc740 \uac74\ubb3c\uacfc \ubd80\ub3d9\uc0b0\uc758 \uc2e4\uc81c\uac00\uce58\uac00 \ub2e4\uc2dc \ud3c9\uac00\ub418\uc5b4, \ubd80\ub3d9\uc0b0 \uc18c\uc720\uc790\ub4e4\uc5d0\uac8c\ub294 \ub354 \ud070 \ubd80\ub2f4\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubb3c\ub860 \uac01 \uc9c0\uc5ed \uc790\uce58\uccb4\uc5d0\uc11c Hebesatz\ub97c \uc870\uc808\ud568\uc73c\ub85c\uc368 \ud1a0\uc9c0\uc138 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\ub192\uc558\ub294\ub370, \ucd5c\uadfc [&hellip;]<\/p>\n","protected":false},"author":141,"featured_media":88334,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[578,2843],"tags":[4804,9383,3224,4928,9382],"acf":[],"yoast_head":"\n<title>\ud070 \ud3ed\uc758 \uc778\uc0c1\uc744 \uc55e\ub450\uace0 \uc788\ub294 \ub3c5\uc77c \ud1a0\uc9c0\uc138 (Grundsteuer), \uc55e\uc73c\ub85c\ub3c4 \ub354 \uc2ec\ud574\uc9c8 \uc804\ub9dd | \uad6c\ud150\ud0c1 \ucf54\ub9ac\uc544 : \ub3c5\uc77c \ud55c\uc778 \ud3ec\ud0c8 \uc0ac\uc774\ud2b8<\/title>\n<meta name=\"description\" content=\"\uad6c\ud150\ud0c1\ucf54\ub9ac\uc544\ub294 \ub3c5\uc77c\uc5d0 \uac70\uc8fc\ud558\ub294 \ud55c\uc778\ub4e4\uc774 \uc11c\ub85c \uc815\ubcf4\ub97c \uacf5\uc720\ud558\ub294 \ucee4\ubba4\ub2c8\ud2f0\ub85c, \ud55c\uad6d\uacfc \ub3c5\uc77c \uac04\uc758 \ub274\uc2a4\ub97c \ud55c\uad6d\uc5b4\ub85c \uc81c\uacf5\ud558\uc5ec \ud55c\uad6d\uc0ac\ud68c\uc640 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