근로소득 간이세액표
이 간이세액표의 해당 세액은 소득세법에 따른 근로소득공제, 기본공제, 특별소득공제 및 특별세액공제 중 일부, 연금보험료공 제, 근로소득세액공제와 해당 세율을 반영하여 계산한 금액임.
이 경우 "특별소득공제 및 특별세액공제 중 일부"는 다음의 계산 식에 따라 계산한 금액을 소득공제하여 반영한 것임.
총급여액 |
공제대상가족의 수가 1명인 경우 |
공제대상가족의 수가 2명인 경우 |
공제대상가족의 수가 3명 이상인 경우 |
3,000만원 이하 |
310만원+연간총급여액의 4퍼센트 |
360만원+연간총급여액의 4퍼센트 |
500만원+연간총급여액의 7 퍼센트 |
+ 연간 총급 여액 중 4 천 만 원 을 초 과 하 는 금액의 4퍼 센트 |
3,000만원 초과4,500만원 이하 |
310만원+연간 총급여액의 4퍼센트-연간 총급여액 중 3천만원을초과하는 금액의 5퍼센트 |
360만원+연간 총급여액의 4퍼센트-연간 총급여액 중 3천만원 을 초과하는 금액의 5퍼센트 |
500만원+연간총급여액의 7퍼센트 - 연간 총급여액 중 3천만원을 초과하는 금액의 5퍼센트 |
4,500만원 초과7,000만원 이하 |
310만원+연간 총 급여액여의 1.5퍼 센트 |
360만원+연간 총 급여액의2퍼센트 |
500만원+연간 총 급여액의 5퍼센트 |
7,000만원 초과1억 2,000만원 이하 |
310만원+연간 총급여액의0.5퍼 센트 |
360만원+연간 총 급여액의1퍼센트 |
500만원+연간 총급여액의 3퍼센트 |
공제대상가족의 수를 산정할 때 본인 및 배우자도 각각 1명으로 보아 계산함.
자녀세액공제 적용 방법
- 공제대상가족 중 7세 이상 20세 이하 자녀가 있는 경우의 세액은 다음 “나목”의 계산식에 따른 공제대상가족의 수에 해당하는 금액으로 함.
- 자녀세액공제 적용 시 공제대상가족의 수 = 실제 공제대상가족의 수 + 7세 이상 20세 이하 자녀의 수
적용사례
- 공제대상가족의 수가 3명(7세 이상 20세 이하 자녀가 1명)인 경우에는 "4명"의 세액을 적용함.
- 공제대상가족의 수가 4명(7세 이상 20세 이하 자녀가 2명)인 경우에는 "6명"의 세액을 적용함.
- 공제대상가족의 수가 5명(7세 이상 20세 이하 자녀가 3명)인 경우에는 "8명"의 세액을 적용함.
공제대상가족의 수가 11명을 초과하는 경우의 세액은 다음 "가목"의 금액에서 "나목"의 금액을 공제한 금액으로 함.
- 공제대상가족의 수가 11명인 경우의 세액
- (공제대상가족의 수가 10명인 경우의 세액 - 공제대상가족의 수가 11명인 경우의 세액) × 11명을 초과하는 가족의 수
원천징수의무자가 근로소득에 해당하는 학자금을 지급하는 때에 원천징수하는 소득세의 계산은 해당 학자금을 제외한 월급여액(비과세 제외)을 기준으로 하여 계산할 수 있음.
근로소득 간이세액표
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
이상 |
미만 |
|
|
|
|
|
|
|
|
|
|
|
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
770 |
775 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
775 |
780 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
780 |
785 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
785 |
790 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
790 |
795 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
795 |
800 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
800 |
805 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
805 |
810 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
810 |
815 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
815 |
820 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
820 |
825 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
825 |
830 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
830 |
835 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
835 |
840 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
840 |
845 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
845 |
850 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
850 |
855 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
855 |
860 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
860 |
865 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
865 |
870 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
870 |
875 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
875 |
880 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
880 |
885 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
885 |
890 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
890 |
895 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
895 |
900 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
900 |
905 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
905 |
910 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
910 |
915 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
915 |
920 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
920 |
925 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
925 |
930 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
930 |
935 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
935 |
940 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
940 |
945 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
945 |
950 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
950 |
955 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
955 |
960 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
960 |
965 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
965 |
970 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
970 |
975 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
975 |
980 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
980 |
985 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
985 |
990 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
990 |
995 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
995 |
1,000 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,000 |
1,005 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,005 |
1,010 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,010 |
1,015 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,015 |
1,020 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,020 |
1,025 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,025 |
1,030 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,030 |
1,035 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,035 |
1,040 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,040 |
1,045 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,045 |
1,050 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,050 |
1,055 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,055 |
1,060 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,060 |
1,065 |
1,040 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,065 |
1,070 |
1,110 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,070 |
1,075 |
1,180 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,075 |
1,080 |
1,250 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,080 |
1,085 |
1,320 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
1,085 |
1,090 |
1,390 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,090 |
1,095 |
1,460 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,095 |
1,100 |
1,530 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,100 |
1,105 |
1,600 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,105 |
1,110 |
1,670 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,110 |
1,115 |
1,740 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,115 |
1,120 |
1,810 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,120 |
1,125 |
1,880 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,125 |
1,130 |
1,950 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,130 |
1,135 |
2,020 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,135 |
1,140 |
2,090 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,140 |
1,145 |
2,160 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,145 |
1,150 |
2,230 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,150 |
1,155 |
2,300 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,155 |
1,160 |
2,370 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,160 |
1,165 |
2,440 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,165 |
1,170 |
2,500 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,170 |
1,175 |
2,570 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,175 |
1,180 |
2,640 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,180 |
1,185 |
2,710 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,185 |
1,190 |
2,780 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
1,190 |
1,195 |
2,850 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,195 |
1,200 |
2,920 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,200 |
1,205 |
2,990 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,205 |
1,210 |
3,060 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,210 |
1,215 |
3,130 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,215 |
1,220 |
3,200 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,220 |
1,225 |
3,270 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,225 |
1,230 |
3,340 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,230 |
1,235 |
3,410 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,235 |
1,240 |
3,480 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,240 |
1,245 |
3,550 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,245 |
1,250 |
3,620 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,250 |
1,255 |
3,700 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,255 |
1,260 |
3,810 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,260 |
1,265 |
3,910 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,265 |
1,270 |
4,010 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,270 |
1,275 |
4,120 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,275 |
1,280 |
4,220 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,280 |
1,285 |
4,320 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,285 |
1,290 |
4,430 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,290 |
1,295 |
4,530 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
1,295 |
1,300 |
4,630 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,300 |
1,305 |
4,740 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,305 |
1,310 |
4,840 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,310 |
1,315 |
4,940 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,315 |
1,320 |
5,050 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,320 |
1,325 |
5,150 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,325 |
1,330 |
5,250 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,330 |
1,335 |
5,360 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,335 |
1,340 |
5,460 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,340 |
1,345 |
5,560 |
1,060 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,345 |
1,350 |
5,670 |
1,170 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,350 |
1,355 |
5,770 |
1,270 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,355 |
1,360 |
5,870 |
1,370 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,360 |
1,365 |
5,980 |
1,480 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,365 |
1,370 |
6,080 |
1,580 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,370 |
1,375 |
6,180 |
1,680 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,375 |
1,380 |
6,290 |
1,790 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,380 |
1,385 |
6,390 |
1,890 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,385 |
1,390 |
6,490 |
1,990 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,390 |
1,395 |
6,600 |
2,100 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,395 |
1,400 |
6,700 |
2,200 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
1,400 |
1,405 |
6,800 |
2,300 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,405 |
1,410 |
6,910 |
2,410 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,410 |
1,415 |
7,010 |
2,510 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,415 |
1,420 |
7,110 |
2,610 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,420 |
1,425 |
7,210 |
2,710 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,425 |
1,430 |
7,320 |
2,820 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,430 |
1,435 |
7,420 |
2,920 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,435 |
1,440 |
7,520 |
3,020 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,440 |
1,445 |
7,630 |
3,130 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,445 |
1,450 |
7,730 |
3,230 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,450 |
1,455 |
7,830 |
3,330 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,455 |
1,460 |
7,940 |
3,440 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,460 |
1,465 |
8,040 |
3,540 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,465 |
1,470 |
8,140 |
3,640 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,470 |
1,475 |
8,250 |
3,750 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,475 |
1,480 |
8,350 |
3,850 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,480 |
1,485 |
8,450 |
3,950 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,485 |
1,490 |
8,560 |
4,060 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,490 |
1,495 |
8,660 |
4,160 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,495 |
1,500 |
8,760 |
4,260 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,500 |
1,510 |
8,920 |
4,420 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
1,510 |
1,520 |
9,120 |
4,620 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,520 |
1,530 |
9,330 |
4,830 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,530 |
1,540 |
9,540 |
5,040 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,540 |
1,550 |
9,740 |
5,240 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,550 |
1,560 |
9,950 |
5,450 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,560 |
1,570 |
10,160 |
5,660 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,570 |
1,580 |
10,360 |
5,860 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,580 |
1,590 |
10,570 |
6,070 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,590 |
1,600 |
10,780 |
6,280 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,600 |
1,610 |
10,980 |
6,480 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,610 |
1,620 |
11,190 |
6,690 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,620 |
1,630 |
11,400 |
6,900 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,630 |
1,640 |
11,600 |
7,100 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,640 |
1,650 |
11,810 |
7,310 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,650 |
1,660 |
12,020 |
7,520 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,660 |
1,670 |
12,220 |
7,720 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,670 |
1,680 |
12,430 |
7,930 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,680 |
1,690 |
12,640 |
8,140 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,690 |
1,700 |
12,840 |
8,340 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,700 |
1,710 |
13,050 |
8,550 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
1,710 |
1,720 |
13,260 |
8,760 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
1,720 |
1,730 |
13,460 |
8,960 |
1,040 |
- |
- |
- |
- |
- |
- |
- |
- |
1,730 |
1,740 |
13,670 |
9,170 |
1,240 |
- |
- |
- |
- |
- |
- |
- |
- |
1,740 |
1,750 |
13,880 |
9,380 |
1,440 |
- |
- |
- |
- |
- |
- |
- |
- |
1,750 |
1,760 |
14,080 |
9,580 |
1,640 |
- |
- |
- |
- |
- |
- |
- |
- |
1,760 |
1,770 |
14,290 |
9,790 |
1,830 |
- |
- |
- |
- |
- |
- |
- |
- |
1,770 |
1,780 |
14,500 |
10,000 |
2,030 |
- |
- |
- |
- |
- |
- |
- |
- |
1,780 |
1,790 |
14,700 |
10,200 |
2,230 |
- |
- |
- |
- |
- |
- |
- |
- |
1,790 |
1,800 |
14,910 |
10,410 |
2,430 |
- |
- |
- |
- |
- |
- |
- |
- |
1,800 |
1,810 |
15,110 |
10,610 |
2,630 |
- |
- |
- |
- |
- |
- |
- |
- |
1,810 |
1,820 |
15,320 |
10,820 |
2,830 |
- |
- |
- |
- |
- |
- |
- |
- |
1,820 |
1,830 |
15,530 |
11,030 |
3,020 |
- |
- |
- |
- |
- |
- |
- |
- |
1,830 |
1,840 |
15,730 |
11,230 |
3,220 |
- |
- |
- |
- |
- |
- |
- |
- |
1,840 |
1,850 |
15,940 |
11,440 |
3,420 |
- |
- |
- |
- |
- |
- |
- |
- |
1,850 |
1,860 |
16,150 |
11,650 |
3,620 |
- |
- |
- |
- |
- |
- |
- |
- |
1,860 |
1,870 |
16,350 |
11,850 |
3,820 |
- |
- |
- |
- |
- |
- |
- |
- |
1,870 |
1,880 |
16,560 |
12,060 |
4,020 |
- |
- |
- |
- |
- |
- |
- |
- |
1,880 |
1,890 |
16,770 |
12,270 |
4,220 |
- |
- |
- |
- |
- |
- |
- |
- |
1,890 |
1,900 |
16,970 |
12,470 |
4,410 |
1,040 |
- |
- |
- |
- |
- |
- |
- |
1,900 |
1,910 |
17,180 |
12,680 |
4,610 |
1,240 |
- |
- |
- |
- |
- |
- |
- |
1,910 |
1,920 |
17,390 |
12,890 |
4,810 |
1,440 |
- |
- |
- |
- |
- |
- |
- |
1,920 |
1,930 |
17,590 |
13,090 |
5,010 |
1,630 |
- |
- |
- |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
1,930 |
1,940 |
17,800 |
13,300 |
5,210 |
1,830 |
- |
- |
- |
- |
- |
- |
- |
1,940 |
1,950 |
18,010 |
13,510 |
5,410 |
2,030 |
- |
- |
- |
- |
- |
- |
- |
1,950 |
1,960 |
18,210 |
13,710 |
5,600 |
2,230 |
- |
- |
- |
- |
- |
- |
- |
1,960 |
1,970 |
18,420 |
13,920 |
5,800 |
2,430 |
- |
- |
- |
- |
- |
- |
- |
1,970 |
1,980 |
18,630 |
14,130 |
6,000 |
2,630 |
- |
- |
- |
- |
- |
- |
- |
1,980 |
1,990 |
18,880 |
14,330 |
6,200 |
2,820 |
- |
- |
- |
- |
- |
- |
- |
1,990 |
2,000 |
19,200 |
14,540 |
6,400 |
3,020 |
- |
- |
- |
- |
- |
- |
- |
2,000 |
2,010 |
19,520 |
14,750 |
6,600 |
3,220 |
- |
- |
- |
- |
- |
- |
- |
2,010 |
2,020 |
19,850 |
14,950 |
6,800 |
3,420 |
- |
- |
- |
- |
- |
- |
- |
2,020 |
2,030 |
20,170 |
15,160 |
6,990 |
3,620 |
- |
- |
- |
- |
- |
- |
- |
2,030 |
2,040 |
20,490 |
15,370 |
7,190 |
3,820 |
- |
- |
- |
- |
- |
- |
- |
2,040 |
2,050 |
20,810 |
15,570 |
7,390 |
4,020 |
- |
- |
- |
- |
- |
- |
- |
2,050 |
2,060 |
21,130 |
15,780 |
7,590 |
4,210 |
- |
- |
- |
- |
- |
- |
- |
2,060 |
2,070 |
21,450 |
15,990 |
7,790 |
4,410 |
1,040 |
- |
- |
- |
- |
- |
- |
2,070 |
2,080 |
21,770 |
16,190 |
7,990 |
4,610 |
1,240 |
- |
- |
- |
- |
- |
- |
2,080 |
2,090 |
22,090 |
16,400 |
8,180 |
4,810 |
1,430 |
- |
- |
- |
- |
- |
- |
2,090 |
2,100 |
22,420 |
16,600 |
8,380 |
5,010 |
1,630 |
- |
- |
- |
- |
- |
- |
2,100 |
2,110 |
22,740 |
16,810 |
8,580 |
5,210 |
1,830 |
- |
- |
- |
- |
- |
- |
2,110 |
2,120 |
23,060 |
17,020 |
8,780 |
5,400 |
2,030 |
- |
- |
- |
- |
- |
- |
2,120 |
2,130 |
23,380 |
17,220 |
8,980 |
5,600 |
2,230 |
- |
- |
- |
- |
- |
- |
2,130 |
2,140 |
23,700 |
17,430 |
9,180 |
5,800 |
2,430 |
- |
- |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
2,140 |
2,150 |
24,020 |
17,640 |
9,380 |
6,000 |
2,630 |
- |
- |
- |
- |
- |
- |
2,150 |
2,160 |
24,340 |
17,840 |
9,570 |
6,200 |
2,820 |
- |
- |
- |
- |
- |
- |
2,160 |
2,170 |
24,660 |
18,050 |
9,770 |
6,400 |
3,020 |
- |
- |
- |
- |
- |
- |
2,170 |
2,180 |
24,990 |
18,260 |
9,970 |
6,600 |
3,220 |
- |
- |
- |
- |
- |
- |
2,180 |
2,190 |
25,310 |
18,460 |
10,170 |
6,790 |
3,420 |
- |
- |
- |
- |
- |
- |
2,190 |
2,200 |
25,630 |
18,670 |
10,370 |
6,990 |
3,620 |
- |
- |
- |
- |
- |
- |
2,200 |
2,210 |
25,950 |
18,950 |
10,570 |
7,190 |
3,820 |
- |
- |
- |
- |
- |
- |
2,210 |
2,220 |
26,270 |
19,270 |
10,760 |
7,390 |
4,010 |
- |
- |
- |
- |
- |
- |
2,220 |
2,230 |
26,590 |
19,590 |
10,960 |
7,590 |
4,210 |
- |
- |
- |
- |
- |
- |
2,230 |
2,240 |
26,910 |
19,910 |
11,160 |
7,790 |
4,410 |
1,040 |
- |
- |
- |
- |
- |
2,240 |
2,250 |
27,240 |
20,240 |
11,360 |
7,980 |
4,610 |
1,230 |
- |
- |
- |
- |
- |
2,250 |
2,260 |
27,560 |
20,560 |
11,560 |
8,180 |
4,810 |
1,430 |
- |
- |
- |
- |
- |
2,260 |
2,270 |
27,880 |
20,880 |
11,760 |
8,380 |
5,010 |
1,630 |
- |
- |
- |
- |
- |
2,270 |
2,280 |
28,200 |
21,200 |
11,960 |
8,580 |
5,210 |
1,830 |
- |
- |
- |
- |
- |
2,280 |
2,290 |
28,520 |
21,520 |
12,150 |
8,780 |
5,400 |
2,030 |
- |
- |
- |
- |
- |
2,290 |
2,300 |
28,840 |
21,840 |
12,350 |
8,980 |
5,600 |
2,230 |
- |
- |
- |
- |
- |
2,300 |
2,310 |
29,160 |
22,160 |
12,550 |
9,180 |
5,800 |
2,430 |
- |
- |
- |
- |
- |
2,310 |
2,320 |
29,480 |
22,480 |
12,750 |
9,370 |
6,000 |
2,620 |
- |
- |
- |
- |
- |
2,320 |
2,330 |
29,810 |
22,810 |
12,950 |
9,570 |
6,200 |
2,820 |
- |
- |
- |
- |
- |
2,330 |
2,340 |
30,130 |
23,130 |
13,150 |
9,770 |
6,400 |
3,020 |
- |
- |
- |
- |
- |
2,340 |
2,350 |
30,450 |
23,450 |
13,340 |
9,970 |
6,590 |
3,220 |
- |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
2,350 |
2,360 |
30,770 |
23,770 |
13,540 |
10,170 |
6,790 |
3,420 |
- |
- |
- |
- |
- |
2,360 |
2,370 |
31,090 |
24,090 |
13,740 |
10,370 |
6,990 |
3,620 |
- |
- |
- |
- |
- |
2,370 |
2,380 |
31,410 |
24,410 |
13,940 |
10,560 |
7,190 |
3,810 |
- |
- |
- |
- |
- |
2,380 |
2,390 |
31,970 |
24,730 |
14,140 |
10,760 |
7,390 |
4,010 |
- |
- |
- |
- |
- |
2,390 |
2,400 |
32,770 |
25,050 |
14,340 |
10,960 |
7,590 |
4,210 |
- |
- |
- |
- |
- |
2,400 |
2,410 |
33,570 |
25,380 |
14,530 |
11,160 |
7,780 |
4,410 |
1,030 |
- |
- |
- |
- |
2,410 |
2,420 |
34,380 |
25,700 |
14,730 |
11,360 |
7,980 |
4,610 |
1,230 |
- |
- |
- |
- |
2,420 |
2,430 |
35,180 |
26,020 |
14,930 |
11,560 |
8,180 |
4,810 |
1,430 |
- |
- |
- |
- |
2,430 |
2,440 |
35,980 |
26,340 |
15,130 |
11,760 |
8,380 |
5,010 |
1,630 |
- |
- |
- |
- |
2,440 |
2,450 |
36,790 |
26,660 |
15,330 |
11,950 |
8,580 |
5,200 |
1,830 |
- |
- |
- |
- |
2,450 |
2,460 |
37,590 |
26,980 |
15,530 |
12,150 |
8,780 |
5,400 |
2,030 |
- |
- |
- |
- |
2,460 |
2,470 |
38,390 |
27,300 |
15,730 |
12,350 |
8,980 |
5,600 |
2,230 |
- |
- |
- |
- |
2,470 |
2,480 |
39,200 |
27,630 |
15,920 |
12,550 |
9,170 |
5,800 |
2,420 |
- |
- |
- |
- |
2,480 |
2,490 |
40,000 |
27,950 |
16,120 |
12,750 |
9,370 |
6,000 |
2,620 |
- |
- |
- |
- |
2,490 |
2,500 |
40,800 |
28,270 |
16,320 |
12,950 |
9,570 |
6,200 |
2,820 |
- |
- |
- |
- |
2,500 |
2,510 |
41,630 |
28,600 |
16,530 |
13,150 |
9,780 |
6,400 |
3,030 |
- |
- |
- |
- |
2,510 |
2,520 |
42,490 |
28,940 |
16,740 |
13,360 |
9,990 |
6,610 |
3,240 |
- |
- |
- |
- |
2,520 |
2,530 |
43,340 |
29,280 |
16,950 |
13,580 |
10,200 |
6,830 |
3,450 |
- |
- |
- |
- |
2,530 |
2,540 |
44,200 |
29,630 |
17,160 |
13,790 |
10,410 |
7,040 |
3,660 |
- |
- |
- |
- |
2,540 |
2,550 |
45,050 |
29,970 |
17,370 |
14,000 |
10,620 |
7,250 |
3,870 |
- |
- |
- |
- |
2,550 |
2,560 |
45,910 |
30,310 |
17,590 |
14,210 |
10,840 |
7,460 |
4,090 |
- |
- |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
2,560 |
2,570 |
46,770 |
30,650 |
17,800 |
14,420 |
11,050 |
7,670 |
4,300 |
- |
- |
- |
- |
2,570 |
2,580 |
47,620 |
31,000 |
18,010 |
14,630 |
11,260 |
7,880 |
4,510 |
1,130 |
- |
- |
- |
2,580 |
2,590 |
48,480 |
31,340 |
18,220 |
14,850 |
11,470 |
8,100 |
4,720 |
1,350 |
- |
- |
- |
2,590 |
2,600 |
49,330 |
31,830 |
18,430 |
15,060 |
11,680 |
8,310 |
4,930 |
1,560 |
- |
- |
- |
2,600 |
2,610 |
50,190 |
32,690 |
18,650 |
15,270 |
11,900 |
8,520 |
5,150 |
1,770 |
- |
- |
- |
2,610 |
2,620 |
51,040 |
33,540 |
18,920 |
15,480 |
12,110 |
8,730 |
5,360 |
1,980 |
- |
- |
- |
2,620 |
2,630 |
51,900 |
34,400 |
19,250 |
15,690 |
12,320 |
8,940 |
5,570 |
2,190 |
- |
- |
- |
2,630 |
2,640 |
52,760 |
35,260 |
19,580 |
15,910 |
12,530 |
9,160 |
5,780 |
2,410 |
- |
- |
- |
2,640 |
2,650 |
53,610 |
36,110 |
19,910 |
16,120 |
12,740 |
9,370 |
5,990 |
2,620 |
- |
- |
- |
2,650 |
2,660 |
54,470 |
36,970 |
20,240 |
16,330 |
12,960 |
9,580 |
6,210 |
2,830 |
- |
- |
- |
2,660 |
2,670 |
55,320 |
37,820 |
20,570 |
16,540 |
13,170 |
9,790 |
6,420 |
3,040 |
- |
- |
- |
2,670 |
2,680 |
56,180 |
38,680 |
20,900 |
16,750 |
13,380 |
10,000 |
6,630 |
3,250 |
- |
- |
- |
2,680 |
2,690 |
57,040 |
39,540 |
21,230 |
16,970 |
13,590 |
10,220 |
6,840 |
3,470 |
- |
- |
- |
2,690 |
2,700 |
57,890 |
40,390 |
21,560 |
17,180 |
13,800 |
10,430 |
7,050 |
3,680 |
- |
- |
- |
2,700 |
2,710 |
58,750 |
41,250 |
21,890 |
17,390 |
14,020 |
10,640 |
7,270 |
3,890 |
- |
- |
- |
2,710 |
2,720 |
59,600 |
42,100 |
22,220 |
17,600 |
14,230 |
10,850 |
7,480 |
4,100 |
- |
- |
- |
2,720 |
2,730 |
60,460 |
42,960 |
22,550 |
17,810 |
14,440 |
11,060 |
7,690 |
4,310 |
- |
- |
- |
2,730 |
2,740 |
61,310 |
43,810 |
22,880 |
18,030 |
14,650 |
11,280 |
7,900 |
4,530 |
1,150 |
- |
- |
2,740 |
2,750 |
62,170 |
44,670 |
23,210 |
18,240 |
14,860 |
11,490 |
8,110 |
4,740 |
1,360 |
- |
- |
2,750 |
2,760 |
63,030 |
45,530 |
23,540 |
18,450 |
15,070 |
11,700 |
8,320 |
4,950 |
1,570 |
- |
- |
2,760 |
2,770 |
63,880 |
46,380 |
23,870 |
18,660 |
15,290 |
11,910 |
8,540 |
5,160 |
1,790 |
- |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
2,770 |
2,780 |
64,740 |
47,240 |
24,200 |
18,950 |
15,500 |
12,120 |
8,750 |
5,370 |
2,000 |
- |
- |
2,780 |
2,790 |
65,590 |
48,090 |
24,520 |
19,270 |
15,710 |
12,340 |
8,960 |
5,590 |
2,210 |
- |
- |
2,790 |
2,800 |
66,450 |
48,950 |
24,850 |
19,600 |
15,920 |
12,550 |
9,170 |
5,800 |
2,420 |
- |
- |
2,800 |
2,810 |
67,300 |
49,800 |
25,180 |
19,930 |
16,130 |
12,760 |
9,380 |
6,010 |
2,630 |
- |
- |
2,810 |
2,820 |
68,160 |
50,660 |
25,510 |
20,260 |
16,350 |
12,970 |
9,600 |
6,220 |
2,850 |
- |
- |
2,820 |
2,830 |
69,020 |
51,520 |
25,840 |
20,590 |
16,560 |
13,180 |
9,810 |
6,430 |
3,060 |
- |
- |
2,830 |
2,840 |
69,870 |
52,370 |
26,170 |
20,920 |
16,770 |
13,400 |
10,020 |
6,650 |
3,270 |
- |
- |
2,840 |
2,850 |
70,730 |
53,230 |
26,500 |
21,250 |
16,980 |
13,610 |
10,230 |
6,860 |
3,480 |
- |
- |
2,850 |
2,860 |
71,580 |
54,080 |
26,830 |
21,580 |
17,190 |
13,820 |
10,440 |
7,070 |
3,690 |
- |
- |
2,860 |
2,870 |
72,440 |
54,940 |
27,160 |
21,910 |
17,410 |
14,030 |
10,660 |
7,280 |
3,910 |
- |
- |
2,870 |
2,880 |
73,290 |
55,790 |
27,490 |
22,240 |
17,620 |
14,240 |
10,870 |
7,490 |
4,120 |
- |
- |
2,880 |
2,890 |
74,150 |
56,650 |
27,820 |
22,570 |
17,830 |
14,460 |
11,080 |
7,710 |
4,330 |
- |
- |
2,890 |
2,900 |
75,010 |
57,510 |
28,150 |
22,900 |
18,040 |
14,670 |
11,290 |
7,920 |
4,540 |
1,170 |
- |
2,900 |
2,910 |
75,860 |
58,360 |
28,480 |
23,230 |
18,250 |
14,880 |
11,500 |
8,130 |
4,750 |
1,380 |
- |
2,910 |
2,920 |
76,720 |
59,220 |
28,810 |
23,560 |
18,470 |
15,090 |
11,720 |
8,340 |
4,970 |
1,590 |
- |
2,920 |
2,930 |
77,570 |
60,070 |
29,140 |
23,890 |
18,680 |
15,300 |
11,930 |
8,550 |
5,180 |
1,800 |
- |
2,930 |
2,940 |
78,430 |
60,930 |
29,470 |
24,220 |
18,970 |
15,510 |
12,140 |
8,760 |
5,390 |
2,010 |
- |
2,940 |
2,950 |
79,280 |
61,780 |
29,800 |
24,550 |
19,300 |
15,730 |
12,350 |
8,980 |
5,600 |
2,230 |
- |
2,950 |
2,960 |
80,140 |
62,640 |
30,130 |
24,880 |
19,630 |
15,940 |
12,560 |
9,190 |
5,810 |
2,440 |
- |
2,960 |
2,970 |
81,000 |
63,500 |
30,460 |
25,210 |
19,960 |
16,150 |
12,780 |
9,400 |
6,030 |
2,650 |
- |
2,970 |
2,980 |
81,850 |
64,350 |
30,790 |
25,540 |
20,290 |
16,360 |
12,990 |
9,610 |
6,240 |
2,860 |
- |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
2,980 |
2,990 |
82,710 |
65,210 |
31,120 |
25,870 |
20,620 |
16,570 |
13,200 |
9,820 |
6,450 |
3,070 |
- |
2,990 |
3,000 |
83,560 |
66,060 |
31,450 |
26,200 |
20,950 |
16,790 |
13,410 |
10,040 |
6,660 |
3,290 |
- |
3,000 |
3,020 |
84,850 |
67,350 |
32,490 |
26,690 |
21,440 |
17,100 |
13,730 |
10,350 |
6,980 |
3,600 |
- |
3,020 |
3,040 |
86,560 |
69,060 |
34,140 |
27,350 |
22,100 |
17,530 |
14,150 |
10,780 |
7,400 |
4,030 |
- |
3,040 |
3,060 |
88,270 |
70,770 |
35,790 |
28,010 |
22,760 |
17,950 |
14,580 |
11,200 |
7,830 |
4,450 |
1,080 |
3,060 |
3,080 |
89,980 |
72,480 |
37,440 |
28,670 |
23,420 |
18,380 |
15,000 |
11,630 |
8,250 |
4,880 |
1,500 |
3,080 |
3,100 |
91,690 |
74,190 |
39,080 |
29,330 |
24,080 |
18,830 |
15,430 |
12,050 |
8,680 |
5,300 |
1,930 |
3,100 |
3,120 |
93,400 |
75,900 |
40,730 |
29,990 |
24,740 |
19,490 |
15,850 |
12,470 |
9,100 |
5,720 |
2,350 |
3,120 |
3,140 |
95,760 |
77,620 |
42,380 |
30,650 |
25,400 |
20,150 |
16,270 |
12,900 |
9,520 |
6,150 |
2,770 |
3,140 |
3,160 |
98,210 |
79,330 |
44,030 |
31,310 |
26,060 |
20,810 |
16,700 |
13,320 |
9,950 |
6,570 |
3,200 |
3,160 |
3,180 |
100,650 |
81,040 |
45,680 |
32,550 |
26,720 |
21,470 |
17,120 |
13,750 |
10,370 |
7,000 |
3,620 |
3,180 |
3,200 |
103,100 |
82,750 |
47,330 |
34,200 |
27,380 |
22,130 |
17,540 |
14,170 |
10,790 |
7,420 |
4,040 |
3,200 |
3,220 |
105,540 |
84,460 |
48,980 |
35,850 |
28,040 |
22,790 |
17,970 |
14,590 |
11,220 |
7,840 |
4,470 |
3,220 |
3,240 |
107,990 |
86,170 |
50,620 |
37,500 |
28,700 |
23,450 |
18,390 |
15,020 |
11,640 |
8,270 |
4,890 |
3,240 |
3,260 |
110,430 |
87,880 |
52,270 |
39,150 |
29,360 |
24,110 |
18,860 |
15,440 |
12,070 |
8,690 |
5,320 |
3,260 |
3,280 |
112,880 |
89,600 |
53,920 |
40,800 |
30,020 |
24,770 |
19,520 |
15,870 |
12,490 |
9,120 |
5,740 |
3,280 |
3,300 |
115,320 |
91,310 |
55,570 |
42,440 |
30,670 |
25,420 |
20,170 |
16,290 |
12,910 |
9,540 |
6,160 |
3,300 |
3,320 |
117,770 |
93,020 |
57,220 |
44,090 |
31,330 |
26,080 |
20,830 |
16,710 |
13,340 |
9,960 |
6,590 |
3,320 |
3,340 |
120,210 |
95,210 |
58,870 |
45,740 |
32,620 |
26,740 |
21,490 |
17,140 |
13,760 |
10,390 |
7,010 |
3,340 |
3,360 |
122,660 |
97,660 |
60,440 |
47,320 |
34,190 |
27,370 |
22,120 |
17,540 |
14,170 |
10,790 |
7,420 |
3,360 |
3,380 |
125,100 |
100,100 |
62,010 |
48,880 |
35,760 |
28,000 |
22,750 |
17,950 |
14,570 |
11,200 |
7,820 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
3,380 |
3,400 |
127,550 |
102,550 |
63,570 |
50,450 |
37,320 |
28,630 |
23,380 |
18,350 |
14,970 |
11,600 |
8,220 |
3,400 |
3,420 |
129,990 |
104,990 |
65,140 |
52,010 |
38,890 |
29,250 |
24,000 |
18,750 |
15,370 |
12,000 |
8,620 |
3,420 |
3,440 |
132,440 |
107,440 |
66,700 |
53,580 |
40,450 |
29,880 |
24,630 |
19,380 |
15,780 |
12,400 |
9,030 |
3,440 |
3,460 |
134,880 |
109,880 |
68,270 |
55,140 |
42,020 |
30,500 |
25,250 |
20,000 |
16,180 |
12,800 |
9,430 |
3,460 |
3,480 |
137,330 |
112,330 |
69,830 |
56,710 |
43,580 |
31,130 |
25,880 |
20,630 |
16,580 |
13,210 |
9,830 |
3,480 |
3,500 |
139,770 |
114,770 |
71,400 |
58,270 |
45,150 |
32,020 |
26,510 |
21,260 |
16,980 |
13,610 |
10,230 |
3,500 |
3,520 |
142,220 |
117,220 |
72,960 |
59,840 |
46,710 |
33,590 |
27,130 |
21,880 |
17,390 |
14,010 |
10,640 |
3,520 |
3,540 |
144,660 |
119,660 |
74,530 |
61,400 |
48,280 |
35,150 |
27,760 |
22,510 |
17,790 |
14,410 |
11,040 |
3,540 |
3,560 |
147,110 |
122,110 |
76,090 |
62,960 |
49,840 |
36,710 |
28,380 |
23,130 |
18,190 |
14,820 |
11,440 |
3,560 |
3,580 |
149,550 |
124,550 |
77,650 |
64,530 |
51,400 |
38,280 |
29,010 |
23,760 |
18,590 |
15,220 |
11,840 |
3,580 |
3,600 |
152,000 |
127,000 |
79,220 |
66,090 |
52,970 |
39,840 |
29,630 |
24,380 |
19,130 |
15,620 |
12,250 |
3,600 |
3,620 |
154,440 |
129,440 |
80,780 |
67,660 |
54,530 |
41,410 |
30,260 |
25,010 |
19,760 |
16,020 |
12,650 |
3,620 |
3,640 |
156,890 |
131,890 |
82,350 |
69,220 |
56,100 |
42,970 |
30,890 |
25,640 |
20,390 |
16,420 |
13,050 |
3,640 |
3,660 |
159,330 |
134,330 |
83,910 |
70,790 |
57,660 |
44,540 |
31,510 |
26,260 |
21,010 |
16,830 |
13,450 |
3,660 |
3,680 |
161,780 |
136,780 |
85,480 |
72,350 |
59,230 |
46,100 |
32,980 |
26,890 |
21,640 |
17,230 |
13,850 |
3,680 |
3,700 |
164,220 |
139,220 |
87,040 |
73,920 |
60,790 |
47,670 |
34,540 |
27,510 |
22,260 |
17,630 |
14,260 |
3,700 |
3,720 |
166,670 |
141,670 |
88,610 |
75,480 |
62,360 |
49,230 |
36,110 |
28,140 |
22,890 |
18,030 |
14,660 |
3,720 |
3,740 |
169,110 |
144,110 |
90,170 |
77,050 |
63,920 |
50,800 |
37,670 |
28,770 |
23,520 |
18,440 |
15,060 |
3,740 |
3,760 |
171,560 |
146,560 |
91,730 |
78,610 |
65,480 |
52,360 |
39,230 |
29,390 |
24,140 |
18,890 |
15,460 |
3,760 |
3,780 |
178,920 |
151,090 |
95,250 |
81,630 |
68,510 |
55,380 |
42,260 |
30,600 |
25,350 |
20,100 |
16,240 |
3,780 |
3,800 |
181,590 |
153,740 |
97,700 |
83,350 |
70,220 |
57,100 |
43,970 |
31,290 |
26,040 |
20,790 |
16,680 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
3,800 |
3,820 |
184,260 |
156,400 |
100,140 |
85,060 |
71,930 |
58,810 |
45,680 |
32,560 |
26,720 |
21,470 |
17,120 |
3,820 |
3,840 |
186,930 |
159,050 |
102,590 |
86,770 |
73,640 |
60,520 |
47,390 |
34,270 |
27,400 |
22,150 |
17,560 |
3,840 |
3,860 |
189,600 |
161,710 |
105,030 |
88,480 |
75,350 |
62,230 |
49,100 |
35,980 |
28,090 |
22,840 |
18,000 |
3,860 |
3,880 |
192,270 |
164,360 |
107,480 |
90,190 |
77,070 |
63,940 |
50,820 |
37,690 |
28,770 |
23,520 |
18,440 |
3,880 |
3,900 |
194,940 |
167,020 |
109,920 |
91,900 |
78,780 |
65,650 |
52,530 |
39,400 |
29,460 |
24,210 |
18,960 |
3,900 |
3,920 |
197,610 |
169,670 |
112,370 |
93,620 |
80,490 |
67,360 |
54,240 |
41,110 |
30,140 |
24,890 |
19,640 |
3,920 |
3,940 |
200,280 |
172,330 |
114,810 |
96,060 |
82,200 |
69,080 |
55,950 |
42,830 |
30,830 |
25,580 |
20,330 |
3,940 |
3,960 |
202,950 |
174,980 |
117,260 |
98,510 |
83,910 |
70,790 |
57,660 |
44,540 |
31,510 |
26,260 |
21,010 |
3,960 |
3,980 |
205,620 |
177,640 |
119,700 |
100,950 |
85,620 |
72,500 |
59,370 |
46,250 |
33,120 |
26,950 |
21,700 |
3,980 |
4,000 |
208,290 |
180,290 |
122,150 |
103,400 |
87,340 |
74,210 |
61,090 |
47,960 |
34,840 |
27,630 |
22,380 |
4,000 |
4,020 |
210,960 |
182,950 |
124,590 |
105,840 |
89,050 |
75,920 |
62,800 |
49,670 |
36,550 |
28,320 |
23,070 |
4,020 |
4,040 |
213,630 |
185,600 |
127,040 |
108,290 |
90,760 |
77,630 |
64,510 |
51,380 |
38,260 |
29,000 |
23,750 |
4,040 |
4,060 |
216,300 |
188,260 |
129,480 |
110,730 |
92,470 |
79,340 |
66,220 |
53,090 |
39,970 |
29,680 |
24,430 |
4,060 |
4,080 |
218,970 |
190,910 |
131,930 |
113,180 |
94,430 |
81,060 |
67,930 |
54,810 |
41,680 |
30,370 |
25,120 |
4,080 |
4,100 |
221,640 |
193,570 |
134,370 |
115,620 |
96,870 |
82,770 |
69,640 |
56,520 |
43,390 |
31,050 |
25,800 |
4,100 |
4,120 |
224,310 |
196,220 |
136,820 |
118,070 |
99,320 |
84,480 |
71,350 |
58,230 |
45,100 |
31,980 |
26,490 |
4,120 |
4,140 |
226,980 |
198,880 |
139,260 |
120,510 |
101,760 |
86,190 |
73,070 |
59,940 |
46,820 |
33,690 |
27,170 |
4,140 |
4,160 |
229,650 |
201,530 |
141,710 |
122,960 |
104,210 |
87,900 |
74,780 |
61,650 |
48,530 |
35,400 |
27,860 |
4,160 |
4,180 |
232,320 |
204,190 |
144,150 |
125,400 |
106,650 |
89,610 |
76,490 |
63,360 |
50,240 |
37,110 |
28,540 |
4,180 |
4,200 |
234,990 |
206,840 |
146,600 |
127,850 |
109,100 |
91,330 |
78,200 |
65,080 |
51,950 |
38,830 |
29,230 |
4,200 |
4,220 |
237,660 |
209,500 |
149,040 |
130,290 |
111,540 |
93,040 |
79,910 |
66,790 |
53,660 |
40,540 |
29,910 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
4,220 |
4,240 |
240,330 |
212,150 |
151,490 |
132,740 |
113,990 |
95,240 |
81,620 |
68,500 |
55,370 |
42,250 |
30,600 |
4,240 |
4,260 |
243,000 |
214,810 |
153,930 |
135,180 |
116,430 |
97,680 |
83,330 |
70,210 |
57,080 |
43,960 |
31,280 |
4,260 |
4,280 |
245,670 |
217,460 |
156,380 |
137,630 |
118,880 |
100,130 |
85,050 |
71,920 |
58,800 |
45,670 |
32,550 |
4,280 |
4,300 |
248,340 |
220,120 |
158,820 |
140,070 |
121,320 |
102,570 |
86,760 |
73,630 |
60,510 |
47,380 |
34,260 |
4,300 |
4,320 |
251,010 |
222,770 |
161,270 |
142,520 |
123,770 |
105,020 |
88,470 |
75,340 |
62,220 |
49,090 |
35,970 |
4,320 |
4,340 |
253,680 |
225,430 |
163,710 |
144,960 |
126,210 |
107,460 |
90,180 |
77,060 |
63,930 |
50,810 |
37,680 |
4,340 |
4,360 |
256,350 |
228,080 |
166,160 |
147,410 |
128,660 |
109,910 |
91,890 |
78,770 |
65,640 |
52,520 |
39,390 |
4,360 |
4,380 |
259,020 |
230,740 |
168,600 |
149,850 |
131,100 |
112,350 |
93,600 |
80,480 |
67,350 |
54,230 |
41,100 |
4,380 |
4,400 |
261,690 |
233,390 |
171,050 |
152,300 |
133,550 |
114,800 |
96,050 |
82,190 |
69,070 |
55,940 |
42,820 |
4,400 |
4,420 |
264,360 |
236,050 |
173,490 |
154,740 |
135,990 |
117,240 |
98,490 |
83,900 |
70,780 |
57,650 |
44,530 |
4,420 |
4,440 |
267,030 |
238,700 |
175,940 |
157,190 |
138,440 |
119,690 |
100,940 |
85,610 |
72,490 |
59,360 |
46,240 |
4,440 |
4,460 |
269,700 |
241,360 |
178,380 |
159,630 |
140,880 |
122,130 |
103,380 |
87,320 |
74,200 |
61,070 |
47,950 |
4,460 |
4,480 |
272,370 |
244,010 |
180,830 |
162,080 |
143,330 |
124,580 |
105,830 |
89,040 |
75,910 |
62,790 |
49,660 |
4,480 |
4,500 |
275,040 |
246,670 |
183,270 |
164,520 |
145,770 |
127,020 |
108,270 |
90,750 |
77,620 |
64,500 |
51,370 |
4,500 |
4,520 |
277,840 |
249,460 |
185,850 |
167,100 |
148,350 |
129,600 |
110,850 |
92,550 |
79,430 |
66,300 |
53,180 |
4,520 |
4,540 |
280,650 |
252,250 |
188,430 |
169,680 |
150,930 |
132,180 |
113,430 |
94,680 |
81,230 |
68,110 |
54,980 |
4,540 |
4,560 |
283,450 |
255,040 |
191,010 |
172,260 |
153,510 |
134,760 |
116,010 |
97,260 |
83,040 |
69,920 |
56,790 |
4,560 |
4,580 |
286,260 |
257,830 |
193,590 |
174,840 |
156,090 |
137,340 |
118,590 |
99,840 |
84,850 |
71,720 |
58,600 |
4,580 |
4,600 |
291,560 |
263,120 |
198,670 |
179,920 |
161,170 |
142,420 |
123,670 |
104,920 |
86,650 |
73,530 |
60,400 |
4,600 |
4,620 |
294,370 |
265,910 |
201,250 |
182,500 |
163,750 |
145,000 |
126,250 |
107,500 |
88,750 |
75,330 |
62,210 |
4,620 |
4,640 |
297,170 |
268,700 |
203,830 |
185,080 |
166,330 |
147,580 |
128,830 |
110,080 |
91,330 |
77,140 |
64,010 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
4,640 |
4,660 |
299,980 |
271,490 |
206,410 |
187,660 |
168,910 |
150,160 |
131,410 |
112,660 |
93,910 |
78,950 |
65,820 |
4,660 |
4,680 |
302,780 |
274,280 |
208,990 |
190,240 |
171,490 |
152,740 |
133,990 |
115,240 |
96,490 |
80,750 |
67,630 |
4,680 |
4,700 |
305,590 |
277,070 |
211,570 |
192,820 |
174,070 |
155,320 |
136,570 |
117,820 |
99,070 |
82,560 |
69,430 |
4,700 |
4,720 |
308,390 |
279,860 |
214,150 |
195,400 |
176,650 |
157,900 |
139,150 |
120,400 |
101,650 |
84,360 |
71,240 |
4,720 |
4,740 |
311,200 |
282,650 |
216,730 |
197,980 |
179,230 |
160,480 |
141,730 |
122,980 |
104,230 |
86,170 |
73,040 |
4,740 |
4,760 |
314,000 |
285,440 |
219,310 |
200,560 |
181,810 |
163,060 |
144,310 |
125,560 |
106,810 |
88,060 |
74,850 |
4,760 |
4,780 |
316,810 |
288,230 |
221,890 |
203,140 |
184,390 |
165,640 |
146,890 |
128,140 |
109,390 |
90,640 |
76,660 |
4,780 |
4,800 |
319,610 |
291,020 |
224,470 |
205,720 |
186,970 |
168,220 |
149,470 |
130,720 |
111,970 |
93,220 |
78,460 |
4,800 |
4,820 |
322,420 |
293,810 |
227,050 |
208,300 |
189,550 |
170,800 |
152,050 |
133,300 |
114,550 |
95,800 |
80,270 |
4,820 |
4,840 |
325,220 |
296,600 |
229,630 |
210,880 |
192,130 |
173,380 |
154,630 |
135,880 |
117,130 |
98,380 |
82,070 |
4,840 |
4,860 |
328,030 |
299,390 |
232,210 |
213,460 |
194,710 |
175,960 |
157,210 |
138,460 |
119,710 |
100,960 |
83,880 |
4,860 |
4,880 |
330,830 |
302,180 |
234,790 |
216,040 |
197,290 |
178,540 |
159,790 |
141,040 |
122,290 |
103,540 |
85,690 |
4,880 |
4,900 |
333,640 |
304,970 |
237,370 |
218,620 |
199,870 |
181,120 |
162,370 |
143,620 |
124,870 |
106,120 |
87,490 |
4,900 |
4,920 |
336,440 |
307,760 |
239,950 |
221,200 |
202,450 |
183,700 |
164,950 |
146,200 |
127,450 |
108,700 |
89,950 |
4,920 |
4,940 |
339,250 |
310,550 |
242,530 |
223,780 |
205,030 |
186,280 |
167,530 |
148,780 |
130,030 |
111,280 |
92,530 |
4,940 |
4,960 |
342,050 |
313,340 |
245,110 |
226,360 |
207,610 |
188,860 |
170,110 |
151,360 |
132,610 |
113,860 |
95,110 |
4,960 |
4,980 |
344,860 |
316,130 |
247,690 |
228,940 |
210,190 |
191,440 |
172,690 |
153,940 |
135,190 |
116,440 |
97,690 |
4,980 |
5,000 |
347,660 |
318,920 |
250,270 |
231,520 |
212,770 |
194,020 |
175,270 |
156,520 |
137,770 |
119,020 |
100,270 |
5,000 |
5,020 |
350,470 |
321,710 |
252,850 |
234,100 |
215,350 |
196,600 |
177,850 |
159,100 |
140,350 |
121,600 |
102,850 |
5,020 |
5,040 |
353,270 |
324,500 |
255,430 |
236,680 |
217,930 |
199,180 |
180,430 |
161,680 |
142,930 |
124,180 |
105,430 |
5,040 |
5,060 |
356,080 |
327,290 |
258,010 |
239,260 |
220,510 |
201,760 |
183,010 |
164,260 |
145,510 |
126,760 |
108,010 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
5,060 |
5,080 |
358,880 |
330,080 |
260,590 |
241,840 |
223,090 |
204,340 |
185,590 |
166,840 |
148,090 |
129,340 |
110,590 |
5,080 |
5,100 |
361,690 |
332,870 |
263,170 |
244,420 |
225,670 |
206,920 |
188,170 |
169,420 |
150,670 |
131,920 |
113,170 |
5,100 |
5,120 |
364,490 |
335,660 |
265,750 |
247,000 |
228,250 |
209,500 |
190,750 |
172,000 |
153,250 |
134,500 |
115,750 |
5,120 |
5,140 |
367,300 |
338,450 |
268,330 |
249,580 |
230,830 |
212,080 |
193,330 |
174,580 |
155,830 |
137,080 |
118,330 |
5,140 |
5,160 |
370,100 |
341,240 |
270,910 |
252,160 |
233,410 |
214,660 |
195,910 |
177,160 |
158,410 |
139,660 |
120,910 |
5,160 |
5,180 |
372,910 |
344,030 |
273,490 |
254,740 |
235,990 |
217,240 |
198,490 |
179,740 |
160,990 |
142,240 |
123,490 |
5,180 |
5,200 |
375,710 |
346,820 |
276,070 |
257,320 |
238,570 |
219,820 |
201,070 |
182,320 |
163,570 |
144,820 |
126,070 |
5,200 |
5,220 |
378,520 |
349,610 |
278,650 |
259,900 |
241,150 |
222,400 |
203,650 |
184,900 |
166,150 |
147,400 |
128,650 |
5,220 |
5,240 |
381,320 |
352,400 |
281,230 |
262,480 |
243,730 |
224,980 |
206,230 |
187,480 |
168,730 |
149,980 |
131,230 |
5,240 |
5,260 |
384,130 |
355,190 |
283,810 |
265,060 |
246,310 |
227,560 |
208,810 |
190,060 |
171,310 |
152,560 |
133,810 |
5,260 |
5,280 |
386,930 |
357,980 |
286,390 |
267,640 |
248,890 |
230,140 |
211,390 |
192,640 |
173,890 |
155,140 |
136,390 |
5,280 |
5,300 |
389,740 |
360,770 |
288,970 |
270,220 |
251,470 |
232,720 |
213,970 |
195,220 |
176,470 |
157,720 |
138,970 |
5,300 |
5,320 |
392,540 |
363,560 |
291,550 |
272,800 |
254,050 |
235,300 |
216,550 |
197,800 |
179,050 |
160,300 |
141,550 |
5,320 |
5,340 |
395,350 |
366,350 |
294,130 |
275,380 |
256,630 |
237,880 |
219,130 |
200,380 |
181,630 |
162,880 |
144,130 |
5,340 |
5,360 |
398,150 |
369,140 |
296,710 |
277,960 |
259,210 |
240,460 |
221,710 |
202,960 |
184,210 |
165,460 |
146,710 |
5,360 |
5,380 |
400,960 |
371,930 |
299,290 |
280,540 |
261,790 |
243,040 |
224,290 |
205,540 |
186,790 |
168,040 |
149,290 |
5,380 |
5,400 |
403,760 |
374,720 |
301,870 |
283,120 |
264,370 |
245,620 |
226,870 |
208,120 |
189,370 |
170,620 |
151,870 |
5,400 |
5,420 |
406,570 |
377,510 |
304,450 |
285,700 |
266,950 |
248,200 |
229,450 |
210,700 |
191,950 |
173,200 |
154,450 |
5,420 |
5,440 |
409,370 |
380,300 |
307,030 |
288,280 |
269,530 |
250,780 |
232,030 |
213,280 |
194,530 |
175,780 |
157,030 |
5,440 |
5,460 |
412,180 |
383,090 |
309,610 |
290,860 |
272,110 |
253,360 |
234,610 |
215,860 |
197,110 |
178,360 |
159,610 |
5,460 |
5,480 |
414,980 |
385,880 |
312,190 |
293,440 |
274,690 |
255,940 |
237,190 |
218,440 |
199,690 |
180,940 |
162,190 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
5,480 |
5,500 |
417,790 |
388,670 |
314,770 |
296,020 |
277,270 |
258,520 |
239,770 |
221,020 |
202,270 |
183,520 |
164,770 |
5,500 |
5,520 |
420,590 |
391,460 |
317,350 |
298,600 |
279,850 |
261,100 |
242,350 |
223,600 |
204,850 |
186,100 |
167,350 |
5,520 |
5,540 |
423,400 |
394,250 |
319,930 |
301,180 |
282,430 |
263,680 |
244,930 |
226,180 |
207,430 |
188,680 |
169,930 |
5,540 |
5,560 |
426,200 |
397,040 |
322,510 |
303,760 |
285,010 |
266,260 |
247,510 |
228,760 |
210,010 |
191,260 |
172,510 |
5,560 |
5,580 |
429,010 |
399,830 |
325,090 |
306,340 |
287,590 |
268,840 |
250,090 |
231,340 |
212,590 |
193,840 |
175,090 |
5,580 |
5,600 |
431,810 |
402,620 |
327,670 |
308,920 |
290,170 |
271,420 |
252,670 |
233,920 |
215,170 |
196,420 |
177,670 |
5,600 |
5,620 |
435,890 |
405,410 |
330,250 |
311,500 |
292,750 |
274,000 |
255,250 |
236,500 |
217,750 |
199,000 |
180,250 |
5,620 |
5,640 |
440,380 |
408,200 |
332,830 |
314,080 |
295,330 |
276,580 |
257,830 |
239,080 |
220,330 |
201,580 |
182,830 |
5,640 |
5,660 |
444,860 |
410,990 |
335,410 |
316,660 |
297,910 |
279,160 |
260,410 |
241,660 |
222,910 |
204,160 |
185,410 |
5,660 |
5,680 |
449,350 |
413,780 |
337,990 |
319,240 |
300,490 |
281,740 |
262,990 |
244,240 |
225,490 |
206,740 |
187,990 |
5,680 |
5,700 |
453,840 |
416,570 |
340,570 |
321,820 |
303,070 |
284,320 |
265,570 |
246,820 |
228,070 |
209,320 |
190,570 |
5,700 |
5,720 |
458,330 |
419,360 |
343,150 |
324,400 |
305,650 |
286,900 |
268,150 |
249,400 |
230,650 |
211,900 |
193,150 |
5,720 |
5,740 |
462,820 |
422,150 |
345,730 |
326,980 |
308,230 |
289,480 |
270,730 |
251,980 |
233,230 |
214,480 |
195,730 |
5,740 |
5,760 |
467,300 |
424,940 |
348,310 |
329,560 |
310,810 |
292,060 |
273,310 |
254,560 |
235,810 |
217,060 |
198,310 |
5,760 |
5,780 |
471,790 |
427,730 |
350,890 |
332,140 |
313,390 |
294,640 |
275,890 |
257,140 |
238,390 |
219,640 |
200,890 |
5,780 |
5,800 |
476,280 |
430,520 |
353,470 |
334,720 |
315,970 |
297,220 |
278,470 |
259,720 |
240,970 |
222,220 |
203,470 |
5,800 |
5,820 |
480,770 |
433,800 |
356,050 |
337,300 |
318,550 |
299,800 |
281,050 |
262,300 |
243,550 |
224,800 |
206,050 |
5,820 |
5,840 |
485,260 |
438,260 |
358,630 |
339,880 |
321,130 |
302,380 |
283,630 |
264,880 |
246,130 |
227,380 |
208,630 |
5,840 |
5,860 |
512,120 |
465,100 |
387,100 |
368,350 |
349,600 |
330,850 |
312,100 |
293,350 |
274,600 |
255,850 |
237,100 |
5,860 |
5,880 |
519,150 |
472,110 |
392,240 |
373,490 |
354,740 |
335,990 |
317,240 |
298,490 |
279,740 |
260,990 |
242,240 |
5,880 |
5,900 |
523,690 |
476,620 |
394,880 |
376,130 |
357,380 |
338,630 |
319,880 |
301,130 |
282,380 |
263,630 |
244,880 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
5,900 |
5,920 |
528,220 |
481,130 |
397,520 |
378,770 |
360,020 |
341,270 |
322,520 |
303,770 |
285,020 |
266,270 |
247,520 |
5,920 |
5,940 |
532,760 |
485,640 |
400,160 |
381,410 |
362,660 |
343,910 |
325,160 |
306,410 |
287,660 |
268,910 |
250,160 |
5,940 |
5,960 |
537,300 |
490,160 |
402,800 |
384,050 |
365,300 |
346,550 |
327,800 |
309,050 |
290,300 |
271,550 |
252,800 |
5,960 |
5,980 |
541,830 |
494,670 |
405,440 |
386,690 |
367,940 |
349,190 |
330,440 |
311,690 |
292,940 |
274,190 |
255,440 |
5,980 |
6,000 |
546,370 |
499,180 |
408,080 |
389,330 |
370,580 |
351,830 |
333,080 |
314,330 |
295,580 |
276,830 |
258,080 |
6,000 |
6,020 |
550,900 |
503,690 |
410,720 |
391,970 |
373,220 |
354,470 |
335,720 |
316,970 |
298,220 |
279,470 |
260,720 |
6,020 |
6,040 |
555,440 |
508,200 |
413,360 |
394,610 |
375,860 |
357,110 |
338,360 |
319,610 |
300,860 |
282,110 |
263,360 |
6,040 |
6,060 |
559,980 |
512,720 |
416,000 |
397,250 |
378,500 |
359,750 |
341,000 |
322,250 |
303,500 |
284,750 |
266,000 |
6,060 |
6,080 |
564,510 |
517,230 |
418,640 |
399,890 |
381,140 |
362,390 |
343,640 |
324,890 |
306,140 |
287,390 |
268,640 |
6,080 |
6,100 |
569,050 |
521,740 |
421,280 |
402,530 |
383,780 |
365,030 |
346,280 |
327,530 |
308,780 |
290,030 |
271,280 |
6,100 |
6,120 |
573,580 |
526,250 |
423,920 |
405,170 |
386,420 |
367,670 |
348,920 |
330,170 |
311,420 |
292,670 |
273,920 |
6,120 |
6,140 |
578,120 |
530,760 |
426,560 |
407,810 |
389,060 |
370,310 |
351,560 |
332,810 |
314,060 |
295,310 |
276,560 |
6,140 |
6,160 |
582,660 |
535,280 |
429,200 |
410,450 |
391,700 |
372,950 |
354,200 |
335,450 |
316,700 |
297,950 |
279,200 |
6,160 |
6,180 |
587,190 |
539,790 |
431,840 |
413,090 |
394,340 |
375,590 |
356,840 |
338,090 |
319,340 |
300,590 |
281,840 |
6,180 |
6,200 |
591,730 |
544,300 |
434,480 |
415,730 |
396,980 |
378,230 |
359,480 |
340,730 |
321,980 |
303,230 |
284,480 |
6,200 |
6,220 |
596,260 |
548,810 |
437,120 |
418,370 |
399,620 |
380,870 |
362,120 |
343,370 |
324,620 |
305,870 |
287,120 |
6,220 |
6,240 |
600,800 |
553,320 |
439,760 |
421,010 |
402,260 |
383,510 |
364,760 |
346,010 |
327,260 |
308,510 |
289,760 |
6,240 |
6,260 |
605,340 |
557,840 |
442,400 |
423,650 |
404,900 |
386,150 |
367,400 |
348,650 |
329,900 |
311,150 |
292,400 |
6,260 |
6,280 |
609,870 |
562,350 |
446,060 |
426,290 |
407,540 |
388,790 |
370,040 |
351,290 |
332,540 |
313,790 |
295,040 |
6,280 |
6,300 |
614,410 |
566,860 |
450,280 |
428,930 |
410,180 |
391,430 |
372,680 |
353,930 |
335,180 |
316,430 |
297,680 |
6,300 |
6,320 |
618,940 |
571,370 |
454,510 |
431,570 |
412,820 |
394,070 |
375,320 |
356,570 |
337,820 |
319,070 |
300,320 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
6,320 |
6,340 |
623,480 |
575,880 |
458,730 |
434,210 |
415,460 |
396,710 |
377,960 |
359,210 |
340,460 |
321,710 |
302,960 |
6,340 |
6,360 |
628,020 |
580,400 |
462,960 |
436,850 |
418,100 |
399,350 |
380,600 |
361,850 |
343,100 |
324,350 |
305,600 |
6,360 |
6,380 |
632,550 |
584,910 |
467,180 |
439,490 |
420,740 |
401,990 |
383,240 |
364,490 |
345,740 |
326,990 |
308,240 |
6,380 |
6,400 |
637,090 |
589,420 |
471,400 |
442,130 |
423,380 |
404,630 |
385,880 |
367,130 |
348,380 |
329,630 |
310,880 |
6,400 |
6,420 |
641,620 |
593,930 |
475,630 |
445,630 |
426,020 |
407,270 |
388,520 |
369,770 |
351,020 |
332,270 |
313,520 |
6,420 |
6,440 |
646,160 |
598,440 |
479,850 |
449,850 |
428,660 |
409,910 |
391,160 |
372,410 |
353,660 |
334,910 |
316,160 |
6,440 |
6,460 |
650,700 |
602,960 |
484,080 |
454,080 |
431,300 |
412,550 |
393,800 |
375,050 |
356,300 |
337,550 |
318,800 |
6,460 |
6,480 |
655,230 |
607,470 |
488,300 |
458,300 |
433,940 |
415,190 |
396,440 |
377,690 |
358,940 |
340,190 |
321,440 |
6,480 |
6,500 |
659,770 |
611,980 |
492,520 |
462,520 |
436,580 |
417,830 |
399,080 |
380,330 |
361,580 |
342,830 |
324,080 |
6,500 |
6,520 |
664,300 |
616,490 |
496,750 |
466,750 |
439,220 |
420,470 |
401,720 |
382,970 |
364,220 |
345,470 |
326,720 |
6,520 |
6,540 |
668,840 |
621,000 |
500,970 |
470,970 |
441,860 |
423,110 |
404,360 |
385,610 |
366,860 |
348,110 |
329,360 |
6,540 |
6,560 |
673,380 |
625,520 |
505,200 |
475,200 |
445,200 |
425,750 |
407,000 |
388,250 |
369,500 |
350,750 |
332,000 |
6,560 |
6,580 |
677,910 |
630,030 |
509,420 |
479,420 |
449,420 |
428,390 |
409,640 |
390,890 |
372,140 |
353,390 |
334,640 |
6,580 |
6,600 |
682,450 |
634,540 |
513,640 |
483,640 |
453,640 |
431,030 |
412,280 |
393,530 |
374,780 |
356,030 |
337,280 |
6,600 |
6,620 |
686,980 |
639,050 |
517,870 |
487,870 |
457,870 |
433,670 |
414,920 |
396,170 |
377,420 |
358,670 |
339,920 |
6,620 |
6,640 |
691,520 |
643,560 |
522,090 |
492,090 |
462,090 |
436,310 |
417,560 |
398,810 |
380,060 |
361,310 |
342,560 |
6,640 |
6,660 |
696,060 |
648,080 |
526,320 |
496,320 |
466,320 |
438,950 |
420,200 |
401,450 |
382,700 |
363,950 |
345,200 |
6,660 |
6,680 |
700,590 |
652,590 |
530,540 |
500,540 |
470,540 |
441,590 |
422,840 |
404,090 |
385,340 |
366,590 |
347,840 |
6,680 |
6,700 |
705,130 |
657,100 |
534,760 |
504,760 |
474,760 |
444,760 |
425,480 |
406,730 |
387,980 |
369,230 |
350,480 |
6,700 |
6,720 |
709,660 |
661,610 |
538,990 |
508,990 |
478,990 |
448,990 |
428,120 |
409,370 |
390,620 |
371,870 |
353,120 |
6,720 |
6,740 |
714,200 |
666,120 |
543,210 |
513,210 |
483,210 |
453,210 |
430,760 |
412,010 |
393,260 |
374,510 |
355,760 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
6,740 |
6,760 |
718,740 |
670,640 |
547,440 |
517,440 |
487,440 |
457,440 |
433,400 |
414,650 |
395,900 |
377,150 |
358,400 |
6,760 |
6,780 |
723,270 |
675,150 |
551,660 |
521,660 |
491,660 |
461,660 |
436,040 |
417,290 |
398,540 |
379,790 |
361,040 |
6,780 |
6,800 |
727,810 |
679,660 |
555,880 |
525,880 |
495,880 |
465,880 |
438,680 |
419,930 |
401,180 |
382,430 |
363,680 |
6,800 |
6,820 |
732,340 |
684,170 |
560,110 |
530,110 |
500,110 |
470,110 |
441,320 |
422,570 |
403,820 |
385,070 |
366,320 |
6,820 |
6,840 |
736,880 |
688,680 |
564,330 |
534,330 |
504,330 |
474,330 |
444,330 |
425,210 |
406,460 |
387,710 |
368,960 |
6,840 |
6,860 |
741,420 |
693,200 |
568,560 |
538,560 |
508,560 |
478,560 |
448,560 |
427,850 |
409,100 |
390,350 |
371,600 |
6,860 |
6,880 |
745,950 |
697,710 |
572,780 |
542,780 |
512,780 |
482,780 |
452,780 |
430,490 |
411,740 |
392,990 |
374,240 |
6,880 |
6,900 |
750,490 |
702,220 |
577,000 |
547,000 |
517,000 |
487,000 |
457,000 |
433,130 |
414,380 |
395,630 |
376,880 |
6,900 |
6,920 |
755,020 |
706,730 |
581,230 |
551,230 |
521,230 |
491,230 |
461,230 |
435,770 |
417,020 |
398,270 |
379,520 |
6,920 |
6,940 |
759,560 |
711,240 |
585,450 |
555,450 |
525,450 |
495,450 |
465,450 |
438,410 |
419,660 |
400,910 |
382,160 |
6,940 |
6,960 |
764,100 |
715,760 |
589,680 |
559,680 |
529,680 |
499,680 |
469,680 |
441,050 |
422,300 |
403,550 |
384,800 |
6,960 |
6,980 |
768,630 |
720,270 |
593,900 |
563,900 |
533,900 |
503,900 |
473,900 |
443,900 |
424,940 |
406,190 |
387,440 |
6,980 |
7,000 |
773,170 |
724,780 |
598,120 |
568,120 |
538,120 |
508,120 |
478,120 |
448,120 |
427,580 |
408,830 |
390,080 |
7,000 |
7,020 |
777,700 |
729,290 |
602,350 |
572,350 |
542,350 |
512,350 |
482,350 |
452,350 |
430,220 |
411,470 |
392,720 |
7,020 |
7,040 |
782,240 |
733,800 |
606,570 |
576,570 |
546,570 |
516,570 |
486,570 |
456,570 |
432,860 |
414,110 |
395,360 |
7,040 |
7,060 |
786,780 |
738,320 |
610,800 |
580,800 |
550,800 |
520,800 |
490,800 |
460,800 |
435,500 |
416,750 |
398,000 |
7,060 |
7,080 |
791,310 |
742,830 |
615,020 |
585,020 |
555,020 |
525,020 |
495,020 |
465,020 |
438,140 |
419,390 |
400,640 |
7,080 |
7,100 |
795,850 |
747,340 |
619,240 |
589,240 |
559,240 |
529,240 |
499,240 |
469,240 |
440,780 |
422,030 |
403,280 |
7,100 |
7,120 |
800,380 |
751,850 |
623,470 |
593,470 |
563,470 |
533,470 |
503,470 |
473,470 |
443,470 |
424,670 |
405,920 |
7,120 |
7,140 |
804,920 |
756,360 |
627,690 |
597,690 |
567,690 |
537,690 |
507,690 |
477,690 |
447,690 |
427,310 |
408,560 |
7,140 |
7,160 |
809,460 |
760,880 |
631,920 |
601,920 |
571,920 |
541,920 |
511,920 |
481,920 |
451,920 |
429,950 |
411,200 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
7,160 |
7,180 |
813,990 |
765,390 |
636,140 |
606,140 |
576,140 |
546,140 |
516,140 |
486,140 |
456,140 |
432,590 |
413,840 |
7,180 |
7,200 |
818,530 |
769,900 |
640,360 |
610,360 |
580,360 |
550,360 |
520,360 |
490,360 |
460,360 |
435,230 |
416,480 |
7,200 |
7,220 |
823,060 |
774,410 |
644,590 |
614,590 |
584,590 |
554,590 |
524,590 |
494,590 |
464,590 |
437,870 |
419,120 |
7,220 |
7,240 |
827,600 |
778,920 |
648,810 |
618,810 |
588,810 |
558,810 |
528,810 |
498,810 |
468,810 |
440,510 |
421,760 |
7,240 |
7,260 |
832,140 |
783,440 |
653,040 |
623,040 |
593,040 |
563,040 |
533,040 |
503,040 |
473,040 |
443,150 |
424,400 |
7,260 |
7,280 |
836,670 |
787,950 |
657,260 |
627,260 |
597,260 |
567,260 |
537,260 |
507,260 |
477,260 |
447,260 |
427,040 |
7,280 |
7,300 |
841,210 |
792,460 |
661,480 |
631,480 |
601,480 |
571,480 |
541,480 |
511,480 |
481,480 |
451,480 |
429,680 |
7,300 |
7,320 |
845,740 |
796,970 |
665,710 |
635,710 |
605,710 |
575,710 |
545,710 |
515,710 |
485,710 |
455,710 |
432,320 |
7,320 |
7,340 |
850,280 |
801,480 |
669,930 |
639,930 |
609,930 |
579,930 |
549,930 |
519,930 |
489,930 |
459,930 |
434,960 |
7,340 |
7,360 |
854,820 |
806,000 |
674,160 |
644,160 |
614,160 |
584,160 |
554,160 |
524,160 |
494,160 |
464,160 |
437,600 |
7,360 |
7,380 |
859,350 |
810,510 |
678,380 |
648,380 |
618,380 |
588,380 |
558,380 |
528,380 |
498,380 |
468,380 |
440,240 |
7,380 |
7,400 |
863,890 |
815,020 |
682,600 |
652,600 |
622,600 |
592,600 |
562,600 |
532,600 |
502,600 |
472,600 |
442,880 |
7,400 |
7,420 |
868,420 |
819,530 |
686,830 |
656,830 |
626,830 |
596,830 |
566,830 |
536,830 |
506,830 |
476,830 |
446,830 |
7,420 |
7,440 |
872,960 |
824,040 |
691,050 |
661,050 |
631,050 |
601,050 |
571,050 |
541,050 |
511,050 |
481,050 |
451,050 |
7,440 |
7,460 |
877,500 |
828,560 |
695,280 |
665,280 |
635,280 |
605,280 |
575,280 |
545,280 |
515,280 |
485,280 |
455,280 |
7,460 |
7,480 |
882,030 |
833,070 |
699,500 |
669,500 |
639,500 |
609,500 |
579,500 |
549,500 |
519,500 |
489,500 |
459,500 |
7,480 |
7,500 |
886,570 |
837,580 |
703,720 |
673,720 |
643,720 |
613,720 |
583,720 |
553,720 |
523,720 |
493,720 |
463,720 |
7,500 |
7,520 |
891,100 |
842,090 |
707,950 |
677,950 |
647,950 |
617,950 |
587,950 |
557,950 |
527,950 |
497,950 |
467,950 |
7,520 |
7,540 |
895,640 |
846,600 |
712,170 |
682,170 |
652,170 |
622,170 |
592,170 |
562,170 |
532,170 |
502,170 |
472,170 |
7,540 |
7,560 |
900,180 |
851,120 |
716,400 |
686,400 |
656,400 |
626,400 |
596,400 |
566,400 |
536,400 |
506,400 |
476,400 |
7,560 |
7,580 |
904,710 |
855,630 |
720,620 |
690,620 |
660,620 |
630,620 |
600,620 |
570,620 |
540,620 |
510,620 |
480,620 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
7,580 |
7,600 |
909,250 |
860,140 |
724,840 |
694,840 |
664,840 |
634,840 |
604,840 |
574,840 |
544,840 |
514,840 |
484,840 |
7,600 |
7,620 |
913,780 |
864,650 |
729,070 |
699,070 |
669,070 |
639,070 |
609,070 |
579,070 |
549,070 |
519,070 |
489,070 |
7,620 |
7,640 |
918,320 |
869,160 |
733,290 |
703,290 |
673,290 |
643,290 |
613,290 |
583,290 |
553,290 |
523,290 |
493,290 |
7,640 |
7,660 |
922,860 |
873,680 |
737,520 |
707,520 |
677,520 |
647,520 |
617,520 |
587,520 |
557,520 |
527,520 |
497,520 |
7,660 |
7,680 |
927,390 |
878,190 |
741,740 |
711,740 |
681,740 |
651,740 |
621,740 |
591,740 |
561,740 |
531,740 |
501,740 |
7,680 |
7,700 |
931,930 |
882,700 |
745,960 |
715,960 |
685,960 |
655,960 |
625,960 |
595,960 |
565,960 |
535,960 |
505,960 |
7,700 |
7,720 |
936,460 |
887,210 |
750,190 |
720,190 |
690,190 |
660,190 |
630,190 |
600,190 |
570,190 |
540,190 |
510,190 |
7,720 |
7,740 |
941,000 |
891,720 |
754,410 |
724,410 |
694,410 |
664,410 |
634,410 |
604,410 |
574,410 |
544,410 |
514,410 |
7,740 |
7,760 |
945,540 |
896,240 |
758,640 |
728,640 |
698,640 |
668,640 |
638,640 |
608,640 |
578,640 |
548,640 |
518,640 |
7,760 |
7,780 |
950,070 |
900,750 |
762,860 |
732,860 |
702,860 |
672,860 |
642,860 |
612,860 |
582,860 |
552,860 |
522,860 |
7,780 |
7,800 |
954,610 |
905,260 |
767,080 |
737,080 |
707,080 |
677,080 |
647,080 |
617,080 |
587,080 |
557,080 |
527,080 |
7,800 |
7,820 |
959,140 |
909,770 |
771,310 |
741,310 |
711,310 |
681,310 |
651,310 |
621,310 |
591,310 |
561,310 |
531,310 |
7,820 |
7,840 |
963,680 |
914,280 |
775,530 |
745,530 |
715,530 |
685,530 |
655,530 |
625,530 |
595,530 |
565,530 |
535,530 |
7,840 |
7,860 |
968,220 |
918,800 |
779,760 |
749,760 |
719,760 |
689,760 |
659,760 |
629,760 |
599,760 |
569,760 |
539,760 |
7,860 |
7,880 |
972,750 |
923,310 |
783,980 |
753,980 |
723,980 |
693,980 |
663,980 |
633,980 |
603,980 |
573,980 |
543,980 |
7,880 |
7,900 |
977,290 |
927,820 |
788,200 |
758,200 |
728,200 |
698,200 |
668,200 |
638,200 |
608,200 |
578,200 |
548,200 |
7,900 |
7,920 |
981,820 |
932,330 |
792,430 |
762,430 |
732,430 |
702,430 |
672,430 |
642,430 |
612,430 |
582,430 |
552,430 |
7,920 |
7,940 |
986,360 |
936,840 |
796,650 |
766,650 |
736,650 |
706,650 |
676,650 |
646,650 |
616,650 |
586,650 |
556,650 |
7,940 |
7,960 |
990,900 |
941,360 |
800,880 |
770,880 |
740,880 |
710,880 |
680,880 |
650,880 |
620,880 |
590,880 |
560,880 |
7,960 |
7,980 |
995,430 |
945,870 |
805,100 |
775,100 |
745,100 |
715,100 |
685,100 |
655,100 |
625,100 |
595,100 |
565,100 |
7,980 |
8,000 |
999,970 |
950,380 |
809,320 |
779,320 |
749,320 |
719,320 |
689,320 |
659,320 |
629,320 |
599,320 |
569,320 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
8,000 |
8,020 |
1,004,500 |
954,890 |
813,550 |
783,550 |
753,550 |
723,550 |
693,550 |
663,550 |
633,550 |
603,550 |
573,550 |
8,020 |
8,040 |
1,009,040 |
959,400 |
817,770 |
787,770 |
757,770 |
727,770 |
697,770 |
667,770 |
637,770 |
607,770 |
577,770 |
8,040 |
8,060 |
1,013,580 |
963,920 |
822,000 |
792,000 |
762,000 |
732,000 |
702,000 |
672,000 |
642,000 |
612,000 |
582,000 |
8,060 |
8,080 |
1,018,110 |
968,430 |
826,220 |
796,220 |
766,220 |
736,220 |
706,220 |
676,220 |
646,220 |
616,220 |
586,220 |
8,080 |
8,100 |
1,022,650 |
972,940 |
830,440 |
800,440 |
770,440 |
740,440 |
710,440 |
680,440 |
650,440 |
620,440 |
590,440 |
8,100 |
8,120 |
1,027,180 |
977,450 |
834,670 |
804,670 |
774,670 |
744,670 |
714,670 |
684,670 |
654,670 |
624,670 |
594,670 |
8,120 |
8,140 |
1,031,720 |
981,960 |
838,890 |
808,890 |
778,890 |
748,890 |
718,890 |
688,890 |
658,890 |
628,890 |
598,890 |
8,140 |
8,160 |
1,036,260 |
986,480 |
843,120 |
813,120 |
783,120 |
753,120 |
723,120 |
693,120 |
663,120 |
633,120 |
603,120 |
8,160 |
8,180 |
1,040,790 |
990,990 |
847,340 |
817,340 |
787,340 |
757,340 |
727,340 |
697,340 |
667,340 |
637,340 |
607,340 |
8,180 |
8,200 |
1,045,330 |
995,500 |
851,560 |
821,560 |
791,560 |
761,560 |
731,560 |
701,560 |
671,560 |
641,560 |
611,560 |
8,200 |
8,220 |
1,049,860 |
1,000,010 |
855,790 |
825,790 |
795,790 |
765,790 |
735,790 |
705,790 |
675,790 |
645,790 |
615,790 |
8,220 |
8,240 |
1,054,400 |
1,004,520 |
860,010 |
830,010 |
800,010 |
770,010 |
740,010 |
710,010 |
680,010 |
650,010 |
620,010 |
8,240 |
8,260 |
1,058,940 |
1,009,040 |
864,240 |
834,240 |
804,240 |
774,240 |
744,240 |
714,240 |
684,240 |
654,240 |
624,240 |
8,260 |
8,280 |
1,063,470 |
1,013,550 |
868,460 |
838,460 |
808,460 |
778,460 |
748,460 |
718,460 |
688,460 |
658,460 |
628,460 |
8,280 |
8,300 |
1,068,010 |
1,018,060 |
872,680 |
842,680 |
812,680 |
782,680 |
752,680 |
722,680 |
692,680 |
662,680 |
632,680 |
8,300 |
8,320 |
1,072,540 |
1,022,570 |
876,910 |
846,910 |
816,910 |
786,910 |
756,910 |
726,910 |
696,910 |
666,910 |
636,910 |
8,320 |
8,340 |
1,077,080 |
1,027,080 |
881,130 |
851,130 |
821,130 |
791,130 |
761,130 |
731,130 |
701,130 |
671,130 |
641,130 |
8,340 |
8,360 |
1,081,740 |
1,031,720 |
885,480 |
855,480 |
825,480 |
795,480 |
765,480 |
735,480 |
705,480 |
675,480 |
645,480 |
8,360 |
8,380 |
1,086,420 |
1,036,370 |
889,840 |
859,840 |
829,840 |
799,840 |
769,840 |
739,840 |
709,840 |
679,840 |
649,840 |
8,380 |
8,400 |
1,091,100 |
1,041,030 |
894,210 |
864,210 |
834,210 |
804,210 |
774,210 |
744,210 |
714,210 |
684,210 |
654,210 |
8,400 |
8,420 |
1,095,780 |
1,045,680 |
898,580 |
868,580 |
838,580 |
808,580 |
778,580 |
748,580 |
718,580 |
688,580 |
658,580 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
8,420 |
8,440 |
1,100,460 |
1,050,340 |
902,950 |
872,950 |
842,950 |
812,950 |
782,950 |
752,950 |
722,950 |
692,950 |
662,950 |
8,440 |
8,460 |
1,105,140 |
1,055,000 |
907,320 |
877,320 |
847,320 |
817,320 |
787,320 |
757,320 |
727,320 |
697,320 |
667,320 |
8,460 |
8,480 |
1,109,820 |
1,059,650 |
911,680 |
881,680 |
851,680 |
821,680 |
791,680 |
761,680 |
731,680 |
701,680 |
671,680 |
8,480 |
8,500 |
1,114,500 |
1,064,310 |
916,050 |
886,050 |
856,050 |
826,050 |
796,050 |
766,050 |
736,050 |
706,050 |
676,050 |
8,500 |
8,520 |
1,119,180 |
1,068,960 |
920,420 |
890,420 |
860,420 |
830,420 |
800,420 |
770,420 |
740,420 |
710,420 |
680,420 |
8,520 |
8,540 |
1,123,860 |
1,073,620 |
924,790 |
894,790 |
864,790 |
834,790 |
804,790 |
774,790 |
744,790 |
714,790 |
684,790 |
8,540 |
8,560 |
1,128,540 |
1,078,280 |
929,160 |
899,160 |
869,160 |
839,160 |
809,160 |
779,160 |
749,160 |
719,160 |
689,160 |
8,560 |
8,580 |
1,133,220 |
1,082,930 |
933,520 |
903,520 |
873,520 |
843,520 |
813,520 |
783,520 |
753,520 |
723,520 |
693,520 |
8,580 |
8,600 |
1,137,900 |
1,087,590 |
937,890 |
907,890 |
877,890 |
847,890 |
817,890 |
787,890 |
757,890 |
727,890 |
697,890 |
8,600 |
8,620 |
1,142,580 |
1,092,240 |
942,260 |
912,260 |
882,260 |
852,260 |
822,260 |
792,260 |
762,260 |
732,260 |
702,260 |
8,620 |
8,640 |
1,147,260 |
1,096,900 |
946,630 |
916,630 |
886,630 |
856,630 |
826,630 |
796,630 |
766,630 |
736,630 |
706,630 |
8,640 |
8,660 |
1,151,940 |
1,101,560 |
951,000 |
921,000 |
891,000 |
861,000 |
831,000 |
801,000 |
771,000 |
741,000 |
711,000 |
8,660 |
8,680 |
1,156,620 |
1,106,210 |
955,360 |
925,360 |
895,360 |
865,360 |
835,360 |
805,360 |
775,360 |
745,360 |
715,360 |
8,680 |
8,700 |
1,161,300 |
1,110,870 |
959,730 |
929,730 |
899,730 |
869,730 |
839,730 |
809,730 |
779,730 |
749,730 |
719,730 |
8,700 |
8,720 |
1,165,980 |
1,115,520 |
964,100 |
934,100 |
904,100 |
874,100 |
844,100 |
814,100 |
784,100 |
754,100 |
724,100 |
8,720 |
8,740 |
1,170,660 |
1,120,180 |
968,470 |
938,470 |
908,470 |
878,470 |
848,470 |
818,470 |
788,470 |
758,470 |
728,470 |
8,740 |
8,760 |
1,175,340 |
1,124,840 |
972,840 |
942,840 |
912,840 |
882,840 |
852,840 |
822,840 |
792,840 |
762,840 |
732,840 |
8,760 |
8,780 |
1,180,020 |
1,129,490 |
977,200 |
947,200 |
917,200 |
887,200 |
857,200 |
827,200 |
797,200 |
767,200 |
737,200 |
8,780 |
8,800 |
1,184,700 |
1,134,150 |
981,570 |
951,570 |
921,570 |
891,570 |
861,570 |
831,570 |
801,570 |
771,570 |
741,570 |
8,800 |
8,820 |
1,189,380 |
1,138,800 |
985,940 |
955,940 |
925,940 |
895,940 |
865,940 |
835,940 |
805,940 |
775,940 |
745,940 |
8,820 |
8,840 |
1,194,060 |
1,143,460 |
990,310 |
960,310 |
930,310 |
900,310 |
870,310 |
840,310 |
810,310 |
780,310 |
750,310 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
8,840 |
8,860 |
1,198,740 |
1,148,120 |
994,680 |
964,680 |
934,680 |
904,680 |
874,680 |
844,680 |
814,680 |
784,680 |
754,680 |
8,860 |
8,880 |
1,203,420 |
1,152,770 |
999,040 |
969,040 |
939,040 |
909,040 |
879,040 |
849,040 |
819,040 |
789,040 |
759,040 |
8,880 |
8,900 |
1,208,100 |
1,157,430 |
1,003,410 |
973,410 |
943,410 |
913,410 |
883,410 |
853,410 |
823,410 |
793,410 |
763,410 |
8,900 |
8,920 |
1,212,780 |
1,162,080 |
1,007,780 |
977,780 |
947,780 |
917,780 |
887,780 |
857,780 |
827,780 |
797,780 |
767,780 |
8,920 |
8,940 |
1,217,460 |
1,166,740 |
1,012,150 |
982,150 |
952,150 |
922,150 |
892,150 |
862,150 |
832,150 |
802,150 |
772,150 |
8,940 |
8,960 |
1,222,140 |
1,171,400 |
1,016,520 |
986,520 |
956,520 |
926,520 |
896,520 |
866,520 |
836,520 |
806,520 |
776,520 |
8,960 |
8,980 |
1,226,820 |
1,176,050 |
1,020,880 |
990,880 |
960,880 |
930,880 |
900,880 |
870,880 |
840,880 |
810,880 |
780,880 |
8,980 |
9,000 |
1,231,500 |
1,180,710 |
1,025,250 |
995,250 |
965,250 |
935,250 |
905,250 |
875,250 |
845,250 |
815,250 |
785,250 |
9,000 |
9,020 |
1,236,180 |
1,185,360 |
1,029,620 |
999,620 |
969,620 |
939,620 |
909,620 |
879,620 |
849,620 |
819,620 |
789,620 |
9,020 |
9,040 |
1,240,860 |
1,190,020 |
1,033,990 |
1,003,990 |
973,990 |
943,990 |
913,990 |
883,990 |
853,990 |
823,990 |
793,990 |
9,040 |
9,060 |
1,245,540 |
1,194,680 |
1,038,360 |
1,008,360 |
978,360 |
948,360 |
918,360 |
888,360 |
858,360 |
828,360 |
798,360 |
9,060 |
9,080 |
1,250,220 |
1,199,330 |
1,042,720 |
1,012,720 |
982,720 |
952,720 |
922,720 |
892,720 |
862,720 |
832,720 |
802,720 |
9,080 |
9,100 |
1,254,900 |
1,203,990 |
1,047,090 |
1,017,090 |
987,090 |
957,090 |
927,090 |
897,090 |
867,090 |
837,090 |
807,090 |
9,100 |
9,120 |
1,259,580 |
1,208,640 |
1,051,460 |
1,021,460 |
991,460 |
961,460 |
931,460 |
901,460 |
871,460 |
841,460 |
811,460 |
9,120 |
9,140 |
1,264,260 |
1,213,300 |
1,055,830 |
1,025,830 |
995,830 |
965,830 |
935,830 |
905,830 |
875,830 |
845,830 |
815,830 |
9,140 |
9,160 |
1,268,940 |
1,217,960 |
1,060,200 |
1,030,200 |
1,000,200 |
970,200 |
940,200 |
910,200 |
880,200 |
850,200 |
820,200 |
9,160 |
9,180 |
1,273,620 |
1,222,610 |
1,064,560 |
1,034,560 |
1,004,560 |
974,560 |
944,560 |
914,560 |
884,560 |
854,560 |
824,560 |
9,180 |
9,200 |
1,278,300 |
1,227,270 |
1,068,930 |
1,038,930 |
1,008,930 |
978,930 |
948,930 |
918,930 |
888,930 |
858,930 |
828,930 |
9,200 |
9,220 |
1,282,980 |
1,231,920 |
1,073,300 |
1,043,300 |
1,013,300 |
983,300 |
953,300 |
923,300 |
893,300 |
863,300 |
833,300 |
9,220 |
9,240 |
1,289,640 |
1,236,580 |
1,077,670 |
1,047,670 |
1,017,670 |
987,670 |
957,670 |
927,670 |
897,670 |
867,670 |
837,670 |
9,240 |
9,260 |
1,296,470 |
1,241,240 |
1,082,040 |
1,052,040 |
1,022,040 |
992,040 |
962,040 |
932,040 |
902,040 |
872,040 |
842,040 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
9,260 |
9,280 |
1,303,290 |
1,245,890 |
1,086,400 |
1,056,400 |
1,026,400 |
996,400 |
966,400 |
936,400 |
906,400 |
876,400 |
846,400 |
9,280 |
9,300 |
1,310,120 |
1,250,550 |
1,090,770 |
1,060,770 |
1,030,770 |
1,000,770 |
970,770 |
940,770 |
910,770 |
880,770 |
850,770 |
9,300 |
9,320 |
1,316,940 |
1,255,200 |
1,095,140 |
1,065,140 |
1,035,140 |
1,005,140 |
975,140 |
945,140 |
915,140 |
885,140 |
855,140 |
9,320 |
9,340 |
1,323,770 |
1,259,860 |
1,099,510 |
1,069,510 |
1,039,510 |
1,009,510 |
979,510 |
949,510 |
919,510 |
889,510 |
859,510 |
9,340 |
9,360 |
1,330,590 |
1,264,520 |
1,103,880 |
1,073,880 |
1,043,880 |
1,013,880 |
983,880 |
953,880 |
923,880 |
893,880 |
863,880 |
9,360 |
9,380 |
1,337,420 |
1,269,170 |
1,108,240 |
1,078,240 |
1,048,240 |
1,018,240 |
988,240 |
958,240 |
928,240 |
898,240 |
868,240 |
9,380 |
9,400 |
1,344,240 |
1,273,830 |
1,112,610 |
1,082,610 |
1,052,610 |
1,022,610 |
992,610 |
962,610 |
932,610 |
902,610 |
872,610 |
9,400 |
9,420 |
1,351,070 |
1,278,480 |
1,116,980 |
1,086,980 |
1,056,980 |
1,026,980 |
996,980 |
966,980 |
936,980 |
906,980 |
876,980 |
9,420 |
9,440 |
1,357,890 |
1,283,140 |
1,121,350 |
1,091,350 |
1,061,350 |
1,031,350 |
1,001,350 |
971,350 |
941,350 |
911,350 |
881,350 |
9,440 |
9,460 |
1,364,720 |
1,289,840 |
1,125,720 |
1,095,720 |
1,065,720 |
1,035,720 |
1,005,720 |
975,720 |
945,720 |
915,720 |
885,720 |
9,460 |
9,480 |
1,371,540 |
1,296,630 |
1,130,080 |
1,100,080 |
1,070,080 |
1,040,080 |
1,010,080 |
980,080 |
950,080 |
920,080 |
890,080 |
9,480 |
9,500 |
1,378,370 |
1,303,420 |
1,134,450 |
1,104,450 |
1,074,450 |
1,044,450 |
1,014,450 |
984,450 |
954,450 |
924,450 |
894,450 |
9,500 |
9,520 |
1,385,190 |
1,310,210 |
1,138,820 |
1,108,820 |
1,078,820 |
1,048,820 |
1,018,820 |
988,820 |
958,820 |
928,820 |
898,820 |
9,520 |
9,540 |
1,392,020 |
1,317,000 |
1,143,190 |
1,113,190 |
1,083,190 |
1,053,190 |
1,023,190 |
993,190 |
963,190 |
933,190 |
903,190 |
9,540 |
9,560 |
1,398,840 |
1,323,790 |
1,147,560 |
1,117,560 |
1,087,560 |
1,057,560 |
1,027,560 |
997,560 |
967,560 |
937,560 |
907,560 |
9,560 |
9,580 |
1,405,670 |
1,330,580 |
1,151,920 |
1,121,920 |
1,091,920 |
1,061,920 |
1,031,920 |
1,001,920 |
971,920 |
941,920 |
911,920 |
9,580 |
9,600 |
1,412,490 |
1,337,370 |
1,156,290 |
1,126,290 |
1,096,290 |
1,066,290 |
1,036,290 |
1,006,290 |
976,290 |
946,290 |
916,290 |
9,600 |
9,620 |
1,419,320 |
1,344,160 |
1,160,660 |
1,130,660 |
1,100,660 |
1,070,660 |
1,040,660 |
1,010,660 |
980,660 |
950,660 |
920,660 |
9,620 |
9,640 |
1,426,140 |
1,350,950 |
1,165,030 |
1,135,030 |
1,105,030 |
1,075,030 |
1,045,030 |
1,015,030 |
985,030 |
955,030 |
925,030 |
9,640 |
9,660 |
1,432,970 |
1,357,740 |
1,169,400 |
1,139,400 |
1,109,400 |
1,079,400 |
1,049,400 |
1,019,400 |
989,400 |
959,400 |
929,400 |
9,660 |
9,680 |
1,439,790 |
1,364,530 |
1,173,760 |
1,143,760 |
1,113,760 |
1,083,760 |
1,053,760 |
1,023,760 |
993,760 |
963,760 |
933,760 |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
9,680 |
9,700 |
1,446,620 |
1,371,320 |
1,178,130 |
1,148,130 |
1,118,130 |
1,088,130 |
1,058,130 |
1,028,130 |
998,130 |
968,130 |
938,130 |
9,700 |
9,720 |
1,453,440 |
1,378,110 |
1,182,500 |
1,152,500 |
1,122,500 |
1,092,500 |
1,062,500 |
1,032,500 |
1,002,500 |
972,500 |
942,500 |
9,720 |
9,740 |
1,460,270 |
1,384,900 |
1,186,870 |
1,156,870 |
1,126,870 |
1,096,870 |
1,066,870 |
1,036,870 |
1,006,870 |
976,870 |
946,870 |
9,740 |
9,760 |
1,467,090 |
1,391,690 |
1,191,240 |
1,161,240 |
1,131,240 |
1,101,240 |
1,071,240 |
1,041,240 |
1,011,240 |
981,240 |
951,240 |
9,760 |
9,780 |
1,473,920 |
1,398,480 |
1,195,600 |
1,165,600 |
1,135,600 |
1,105,600 |
1,075,600 |
1,045,600 |
1,015,600 |
985,600 |
955,600 |
9,780 |
9,800 |
1,480,740 |
1,405,270 |
1,199,970 |
1,169,970 |
1,139,970 |
1,109,970 |
1,079,970 |
1,049,970 |
1,019,970 |
989,970 |
959,970 |
9,800 |
9,820 |
1,487,570 |
1,412,060 |
1,204,340 |
1,174,340 |
1,144,340 |
1,114,340 |
1,084,340 |
1,054,340 |
1,024,340 |
994,340 |
964,340 |
9,820 |
9,840 |
1,494,390 |
1,418,850 |
1,208,710 |
1,178,710 |
1,148,710 |
1,118,710 |
1,088,710 |
1,058,710 |
1,028,710 |
998,710 |
968,710 |
9,840 |
9,860 |
1,501,220 |
1,425,640 |
1,213,080 |
1,183,080 |
1,153,080 |
1,123,080 |
1,093,080 |
1,063,080 |
1,033,080 |
1,003,080 |
973,080 |
9,860 |
9,880 |
1,508,040 |
1,432,430 |
1,217,440 |
1,187,440 |
1,157,440 |
1,127,440 |
1,097,440 |
1,067,440 |
1,037,440 |
1,007,440 |
977,440 |
9,880 |
9,900 |
1,514,870 |
1,439,220 |
1,221,810 |
1,191,810 |
1,161,810 |
1,131,810 |
1,101,810 |
1,071,810 |
1,041,810 |
1,011,810 |
981,810 |
9,900 |
9,920 |
1,521,690 |
1,446,010 |
1,226,180 |
1,196,180 |
1,166,180 |
1,136,180 |
1,106,180 |
1,076,180 |
1,046,180 |
1,016,180 |
986,180 |
9,920 |
9,940 |
1,528,520 |
1,452,800 |
1,230,550 |
1,200,550 |
1,170,550 |
1,140,550 |
1,110,550 |
1,080,550 |
1,050,550 |
1,020,550 |
990,550 |
9,940 |
9,960 |
1,535,340 |
1,459,590 |
1,234,920 |
1,204,920 |
1,174,920 |
1,144,920 |
1,114,920 |
1,084,920 |
1,054,920 |
1,024,920 |
994,920 |
9,960 |
9,980 |
1,542,170 |
1,466,380 |
1,239,280 |
1,209,280 |
1,179,280 |
1,149,280 |
1,119,280 |
1,089,280 |
1,059,280 |
1,029,280 |
999,280 |
9,980 |
10,000 |
1,548,990 |
1,473,170 |
1,243,650 |
1,213,650 |
1,183,650 |
1,153,650 |
1,123,650 |
1,093,650 |
1,063,650 |
1,033,650 |
1,003,650 |
10,000천원 |
1,552,400 |
1,476,570 |
1,245,840 |
1,215,840 |
1,185,840 |
1,155,840 |
1,125,840 |
1,095,840 |
1,065,840 |
1,035,840 |
1,005,840 |
10,000천원 초과14,000천원 이하 |
(10,000천원인 경우의 해당 세액) + (10,000천원을 초과하는 금액에 98퍼센트를 곱한 금액의 35퍼센트 상당액) |
14,000천원 초과28,000천원 이하 |
(10,000천원인 경우의 해당세액) + (1,372,000원) + (14,000천원을 초과하는 금액에 98퍼센트를 곱한 금액의 38퍼센트 상당액) |
월급여액(천원)[비과세 및 학자금 제외] |
공제대상가족의 수 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
28,000천원 초과30,000천원 이하 |
(10,000천원인 경우의 해당세액) + (6,585,600원) + (28,000천원을 초과하는 금액에 98퍼센트를 곱한 금액의 40퍼센트 상당액) |
30,000천원 초과45,000천원 이하 |
(10,000천원인 경우의 해당세액) + (7,369,600원) + (30,000천원을 초과하는 금액의 40퍼센트 상당액) |
45,000천원 초과87,000천원 이하 |
(10,000천원인 경우의 해당세액) + (13,369,600원) + (45,000천원을 초과하는 금액의 42퍼센트 상당액) |
87,000천원 초과 |
(10,000천원인 경우의 해당세액) + (31,009,600원) + (87,000천원을 초과하는 금액의 45퍼센트 상당액) |