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1. °øÁ¦·á »êÁ¤¹æ¹ý : ¼ø¿ë¿ª±Ý¾× ¡¿ Àû¿ë¿äÀ²
2. Àû¿ë¿äÀ² = ±âº»¿äÀ² + Àû¿ë°¡»ê¿äÀ²
3. Àû¿ë°¡»ê¿äÀ² = °¡»ê¿äÀ² ¡¿ Ç¥Áذø»ç±â°£ÃʰúÀϼö / 365
4. ¿äÀ²Ç¥»óÀÇ ±Ý¾×º° ¿äÀ²Àº ±¸°£¿äÀ²ÀÔ´Ï´Ù.
5. µ¿Àϼ³°è°Ç¿¡ ´ëÇØ ¿©·¯ °¡Áö °ø»ç°¡ º¹ÇյȰæ¿ì´Â °ø»ç±Ý¾×´ëºñ·Î ¿ë¿ª±Ý¾×À» ³ª´©¾î °¢°¢ÀÇ
°øÁ¾¿¡ ÇØ´çÇÏ´Â ¿äÀ²À» °öÇÑÈÄ ´õÇØ¼ »êÃâÇÕ´Ï´Ù.
6. ¹ß±Þ°Ç´ç ÃÖÀú¼ö¼ö·á´Â 10,000¿ø ÀÔ´Ï´Ù.
¿¹) ½Ç½Ã¼³°è ¼ø¿ë¿ª±Ý¾× 4,800,000,000¿ø ¿¹Á¤°ø»ç±â°£ 52°³¿ù(1560ÀÏ) ¼ø°ø»çºñ³»¿ªÁß µµ·ÎºÎ¹® 35%,
ÅͳΠ25% ±³·® 40%
¡à ¼ö¼ö·á»êÁ¤¿¹½Ã
°øÁ¾1 ±³·® 40%(1,920,000,000¿ø) Ç¥Áذø»ç±â°£ 3³â ÃʰúÀϼö 465ÀÏ
500,000,000¡¿(0.962%+0.153%¡¿465/365) = 5,784,589¿ø
500,000,000¡¿(0.933%+0.149%¡¿465/365) = 5,614,109¿ø
920,000,000¡¿(0.904%+0.144%¡¿465/365) = 10,004,558¿ø
5,784,589¿ø + 5,614,109¿ø + 10,004,558¿ø = 21,403,256¿ø
°øÁ¾2 µµ·Î 35%(1,680,000,000¿ø) Ç¥Áذø»ç±â°£ 3³â ÃʰúÀϼö 465ÀÏ
500,000,000¡¿(0.865%+0.138%¡¿465/365) = 5,204,041¿ø
500,000,000¡¿(0.839%+0.134%¡¿465/365) = 5,048,561¿ø
680,000,000¡¿(0.813%+0.130%¡¿465/365) = 6,654,591¿ø
5,204,041¿ø + 5,048,561¿ø + 6,654,591¿ø = 16,907,193¿ø
°øÁ¾3 ÅͳΠ25%(1,200,000,000¿ø) Ç¥Áذø»ç±â°£ 4³â ÃʰúÀϼö 100ÀÏ
500,000,000¡¿(1.203%+0.192%¡¿100/365) = 6,278,013¿ø
500,000,000¡¿(1.167%+0.186%¡¿100/365) = 6,089,794¿ø
200,000,000¡¿(1.130%+0.180%¡¿100/365) = 2,358,630¿ø
6,278,013¿ø + 6,089,794¿ø + 2,358,630¿ø = 14,726,437¿ø
»êÃâ¼ö¼ö·á = 21,403,256¿ø + 16,907,193¿ø + 14,726,437¿ø = 53,036,000¿ø(õ¿ø¹Ì¸¸ Àý»ç)
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