■ 소득세법 시행령 [별표 2] <개정 2026. 2. 27.> 근로소득 간이세액표(제189조제1항 관련) 1. 이 간이세액표의 해당 세액(제6호의 월급여액별ㆍ공제대상가족수별 금액을 말한다)은 「소득세법」에 따른 근로소득공제, 기 본공제, 특별소득공제 및 특별세액공제 중 일부, 연금보험료공제, 근로소득세액공제와 해당 세율을 반영하여 계산한 금액임. 이 경우 “특별소득공제 및 특별세액공제 중 일부”는 다음 계산식에 따라 계산한 금액을 소득에서 공제하여 반영한 것임. 총급여액 공제대상가족의 수가 1명인 경우 공제대상가족의 수가 2명인 경우 공제대상가족의 수가 3명 이상인 경우 3,000만원 이하 310만원 + 연간 총급여액의 4% 360만원 + 연간 총급여액의 4% 500만원 + 연간 총급여액의 7% 3,000만원 초과 310만원 연간 + 연간 총급여액의 4% - 360만원 + 연간 총급여액의 4% - 500만원 + 연간 총급여액의 7% + 연간 총 총급여액 중 3,000만원을 초 연간 총급여액 중 3,000만원을 초 - 연간 총급여액 중 3,000만원 급여액 중 4,500만원 이하 과하는 금액의 5% 과하는 금액의 5% 을 초과하는 금액의 5% 4,000만원 4,500만원 초과 310만원 + 연간 총급여액의 1.5% 360만원 + 연간 총급여액의 2% 500만원 + 연간 총급여액의 5% 을는 초과하금액의 7,000만원 이하 4% 7,000만원 초과 310만원 + 연간 총급여액의 0.5% 360만원 + 연간 총급여액의 1% 500만원 + 연간 총급여액의 3% 1억 2,000만원 이하 2. 공제대상가족의 수를 산정할 때 본인 및 배우자도 각각 1명으로 보아 계산함. 3. 공제대상가족 중 8세 이상 20세 이하 자녀가 있는 경우의 세액은 근로소득 간이세액표의 금액에서 해당 자녀수별로 다음 각 목의 금액을 공제한 금액으로 함. 다만, 공제한 금액이 음수인 경우의 세액은 0원으로 함. 가. 8세 이상 20세 이하 자녀가 1명인 경우 : 20,830원 나. 8세 이상 20세 이하 자녀가 2명인 경우 : 45,830원 다. 8세 이상 20세 이하 자녀가 3명 이상인 경우 : 45,830원 + 2명 초과 자녀 1명당 33,330원 4. 공제대상가족의 수가 11명을 초과하는 경우의 세액은 다음 “가목”의 금액에서 “나목”의 금액을 공제한 금액으로 함. 가. 공제대상가족의 수가 11명인 경우의 세액 나. (공제대상가족의 수가 10명인 경우의 세액 - 공제대상가족의 수가 11명인 경우의 세액) × 11명을 초과하는 가족의 수 5. 원천징수의무자가 근로소득에 해당하는 학자금을 지급하는 때에 원천징수하는 소득세의 계산은 해당 학자금을 제외한 월급여 액(비과세 제외)을 기준으로 하여 계산할 수 있음. 6. 근로소득 간이세액표 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 이상 미만 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 - - - - - - - - - - - (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 855 860 - - - - - - - - - - - 860 865 - - - - - - - - - - - 865 870 - - - - - - - - - - - 870 875 - - - - - - - - - - - 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 - - - - - - - - - - - 980 985 - - - - - - - - - - - (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 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 - - - - - - - - - - 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 - - - - - - - - - - (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 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 - - - - - - - - - - 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 - - - - - - - - - - (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 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 - - - - - - - - - - 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 - - - - - - - - - (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 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 - - - - - - - - - 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 - - - - - - - - - (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 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 - - - - - - - - - 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 - - - - - - - - (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 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 - - - - - - - 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 - - - - - - - (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 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 - - - - - - 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 - - - - - (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 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 - - - - - 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 31,730 24,730 14,140 10,760 7,390 4,010 - - - - - 2,390 2,400 32,050 25,050 14,340 10,960 7,590 4,210 - - - - - 2,400 2,410 32,380 25,380 14,530 11,160 7,780 4,410 1,030 - - - - 2,410 2,420 32,700 25,700 14,730 11,360 7,980 4,610 1,230 - - - - 2,420 2,430 33,020 26,020 14,930 11,560 8,180 4,810 1,430 - - - - 2,430 2,440 33,340 26,340 15,130 11,760 8,380 5,010 1,630 - - - - 2,440 2,450 33,660 26,660 15,330 11,950 8,580 5,200 1,830 - - - - 2,450 2,460 33,980 26,980 15,530 12,150 8,780 5,400 2,030 - - - - 2,460 2,470 34,300 27,300 15,730 12,350 8,980 5,600 2,230 - - - - 2,470 2,480 34,630 27,630 15,920 12,550 9,170 5,800 2,420 - - - - 2,480 2,490 34,950 27,950 16,120 12,750 9,370 6,000 2,620 - - - - 2,490 2,500 35,270 28,270 16,320 12,950 9,570 6,200 2,820 - - - - 2,500 2,510 35,600 28,600 16,530 13,150 9,780 6,400 3,030 - - - - 2,510 2,520 35,940 28,940 16,740 13,360 9,990 6,610 3,240 - - - - 2,520 2,530 36,280 29,280 16,950 13,580 10,200 6,830 3,450 - - - - 2,530 2,540 36,630 29,630 17,160 13,790 10,410 7,040 3,660 - - - - 2,540 2,550 36,970 29,970 17,370 14,000 10,620 7,250 3,870 - - - - (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 2,550 2,560 37,310 30,310 17,590 14,210 10,840 7,460 4,090 - - - - 2,560 2,570 37,650 30,650 17,800 14,420 11,050 7,670 4,300 - - - - 2,570 2,580 38,000 31,000 18,010 14,630 11,260 7,880 4,510 1,130 - - - 2,580 2,590 38,340 31,340 18,220 14,850 11,470 8,100 4,720 1,350 - - - 2,590 2,600 38,830 31,680 18,430 15,060 11,680 8,310 4,930 1,560 - - - 2,600 2,610 39,690 32,020 18,650 15,270 11,900 8,520 5,150 1,770 - - - 2,610 2,620 40,540 32,360 18,920 15,480 12,110 8,730 5,360 1,980 - - - 2,620 2,630 41,400 32,710 19,250 15,690 12,320 8,940 5,570 2,190 - - - 2,630 2,640 42,260 33,050 19,580 15,910 12,530 9,160 5,780 2,410 - - - 2,640 2,650 43,110 33,390 19,910 16,120 12,740 9,370 5,990 2,620 - - - 2,650 2,660 43,970 33,730 20,240 16,330 12,960 9,580 6,210 2,830 - - - 2,660 2,670 44,820 34,080 20,570 16,540 13,170 9,790 6,420 3,040 - - - 2,670 2,680 45,680 34,420 20,900 16,750 13,380 10,000 6,630 3,250 - - - 2,680 2,690 46,540 34,760 21,230 16,970 13,590 10,220 6,840 3,470 - - - 2,690 2,700 47,390 35,100 21,560 17,180 13,800 10,430 7,050 3,680 - - - 2,700 2,710 48,250 35,450 21,890 17,390 14,020 10,640 7,270 3,890 - - - 2,710 2,720 49,100 35,790 22,220 17,600 14,230 10,850 7,480 4,100 - - - 2,720 2,730 49,960 36,130 22,550 17,810 14,440 11,060 7,690 4,310 - - - 2,730 2,740 50,810 36,470 22,880 18,030 14,650 11,280 7,900 4,530 1,150 - - 2,740 2,750 51,670 36,810 23,210 18,240 14,860 11,490 8,110 4,740 1,360 - - 2,750 2,760 52,530 37,160 23,540 18,450 15,070 11,700 8,320 4,950 1,570 - - 2,760 2,770 53,380 37,500 23,870 18,660 15,290 11,910 8,540 5,160 1,790 - - 2,770 2,780 54,240 37,840 24,200 18,950 15,500 12,120 8,750 5,370 2,000 - - 2,780 2,790 55,090 38,180 24,520 19,270 15,710 12,340 8,960 5,590 2,210 - - 2,790 2,800 55,950 38,530 24,850 19,600 15,920 12,550 9,170 5,800 2,420 - - 2,800 2,810 56,800 39,300 25,180 19,930 16,130 12,760 9,380 6,010 2,630 - - (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 2,810 2,820 57,660 40,160 25,510 20,260 16,350 12,970 9,600 6,220 2,850 - - 2,820 2,830 58,520 41,020 25,840 20,590 16,560 13,180 9,810 6,430 3,060 - - 2,830 2,840 59,370 41,870 26,170 20,920 16,770 13,400 10,020 6,650 3,270 - - 2,840 2,850 60,230 42,730 26,500 21,250 16,980 13,610 10,230 6,860 3,480 - - 2,850 2,860 61,080 43,580 26,830 21,580 17,190 13,820 10,440 7,070 3,690 - - 2,860 2,870 61,940 44,440 27,160 21,910 17,410 14,030 10,660 7,280 3,910 - - 2,870 2,880 62,790 45,290 27,490 22,240 17,620 14,240 10,870 7,490 4,120 - - 2,880 2,890 63,650 46,150 27,820 22,570 17,830 14,460 11,080 7,710 4,330 - - 2,890 2,900 64,510 47,010 28,150 22,900 18,040 14,670 11,290 7,920 4,540 1,170 - 2,900 2,910 65,360 47,860 28,480 23,230 18,250 14,880 11,500 8,130 4,750 1,380 - 2,910 2,920 66,220 48,720 28,810 23,560 18,470 15,090 11,720 8,340 4,970 1,590 - 2,920 2,930 67,070 49,570 29,140 23,890 18,680 15,300 11,930 8,550 5,180 1,800 - 2,930 2,940 67,930 50,430 29,470 24,220 18,970 15,510 12,140 8,760 5,390 2,010 - 2,940 2,950 68,780 51,280 29,800 24,550 19,300 15,730 12,350 8,980 5,600 2,230 - 2,950 2,960 69,640 52,140 30,130 24,880 19,630 15,940 12,560 9,190 5,810 2,440 - 2,960 2,970 70,500 53,000 30,460 25,210 19,960 16,150 12,780 9,400 6,030 2,650 - 2,970 2,980 71,350 53,850 30,790 25,540 20,290 16,360 12,990 9,610 6,240 2,860 - 2,980 2,990 72,210 54,710 31,120 25,870 20,620 16,570 13,200 9,820 6,450 3,070 - 2,990 3,000 73,060 55,560 31,450 26,200 20,950 16,790 13,410 10,040 6,660 3,290 - 3,000 3,020 74,350 56,850 31,940 26,690 21,440 17,100 13,730 10,350 6,980 3,600 - 3,020 3,040 76,060 58,560 32,600 27,350 22,100 17,530 14,150 10,780 7,400 4,030 - 3,040 3,060 77,770 60,270 33,260 28,010 22,760 17,950 14,580 11,200 7,830 4,450 1,080 3,060 3,080 79,480 61,980 33,920 28,670 23,420 18,380 15,000 11,630 8,250 4,880 1,500 3,080 3,100 81,190 63,690 34,580 29,330 24,080 18,830 15,430 12,050 8,680 5,300 1,930 3,100 3,120 82,900 65,400 35,240 29,990 24,740 19,490 15,850 12,470 9,100 5,720 2,350 3,120 3,140 84,620 67,120 35,900 30,650 25,400 20,150 16,270 12,900 9,520 6,150 2,770 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 3,140 3,160 86,330 68,830 36,560 31,310 26,060 20,810 16,700 13,320 9,950 6,570 3,200 3,160 3,180 88,040 70,540 37,220 31,970 26,720 21,470 17,120 13,750 10,370 7,000 3,620 3,180 3,200 89,750 72,250 37,880 32,630 27,380 22,130 17,540 14,170 10,790 7,420 4,040 3,200 3,220 91,460 73,960 38,540 33,290 28,040 22,790 17,970 14,590 11,220 7,840 4,470 3,220 3,240 93,170 75,670 40,120 33,950 28,700 23,450 18,390 15,020 11,640 8,270 4,890 3,240 3,260 95,430 77,380 41,770 34,610 29,360 24,110 18,860 15,440 12,070 8,690 5,320 3,260 3,280 97,880 79,100 43,420 35,270 30,020 24,770 19,520 15,870 12,490 9,120 5,740 3,280 3,300 100,320 80,810 45,070 35,920 30,670 25,420 20,170 16,290 12,910 9,540 6,160 3,300 3,320 102,770 82,520 46,720 36,580 31,330 26,080 20,830 16,710 13,340 9,960 6,590 3,320 3,340 105,210 84,230 48,370 37,240 31,990 26,740 21,490 17,140 13,760 10,390 7,010 3,340 3,360 107,660 85,940 49,940 37,870 32,620 27,370 22,120 17,540 14,170 10,790 7,420 3,360 3,380 110,100 87,650 51,510 38,500 33,250 28,000 22,750 17,950 14,570 11,200 7,820 3,380 3,400 112,550 89,370 53,070 39,950 33,880 28,630 23,380 18,350 14,970 11,600 8,220 3,400 3,420 114,990 91,080 54,640 41,510 34,500 29,250 24,000 18,750 15,370 12,000 8,620 3,420 3,440 117,440 92,790 56,200 43,080 35,130 29,880 24,630 19,380 15,780 12,400 9,030 3,440 3,460 119,880 94,880 57,770 44,640 35,750 30,500 25,250 20,000 16,180 12,800 9,430 3,460 3,480 122,330 97,330 59,330 46,210 36,380 31,130 25,880 20,630 16,580 13,210 9,830 3,480 3,500 124,770 99,770 60,900 47,770 37,010 31,760 26,510 21,260 16,980 13,610 10,230 3,500 3,520 127,220 102,220 62,460 49,340 37,630 32,380 27,130 21,880 17,390 14,010 10,640 3,520 3,540 129,660 104,660 64,030 50,900 38,260 33,010 27,760 22,510 17,790 14,410 11,040 3,540 3,560 132,110 107,110 65,590 52,460 39,340 33,630 28,380 23,130 18,190 14,820 11,440 3,560 3,580 134,550 109,550 67,150 54,030 40,900 34,260 29,010 23,760 18,590 15,220 11,840 3,580 3,600 137,000 112,000 68,720 55,590 42,470 34,880 29,630 24,380 19,130 15,620 12,250 3,600 3,620 139,440 114,440 70,280 57,160 44,030 35,510 30,260 25,010 19,760 16,020 12,650 3,620 3,640 141,890 116,890 71,850 58,720 45,600 36,140 30,890 25,640 20,390 16,420 13,050 3,640 3,660 144,330 119,330 73,410 60,290 47,160 36,760 31,510 26,260 21,010 16,830 13,450 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 3,660 3,680 146,780 121,780 74,980 61,850 48,730 37,390 32,140 26,890 21,640 17,230 13,850 3,680 3,700 149,220 124,220 76,540 63,420 50,290 38,010 32,760 27,510 22,260 17,630 14,260 3,700 3,720 151,670 126,670 78,110 64,980 51,860 38,730 33,390 28,140 22,890 18,030 14,660 3,720 3,740 154,110 129,110 79,670 66,550 53,420 40,300 34,020 28,770 23,520 18,440 15,060 3,740 3,760 156,560 131,560 81,230 68,110 54,980 41,860 34,640 29,390 24,140 18,890 15,460 3,760 3,780 163,920 136,090 84,260 71,130 58,010 44,880 35,850 30,600 25,350 20,100 16,240 3,780 3,800 166,590 138,740 85,970 72,850 59,720 46,600 36,540 31,290 26,040 20,790 16,680 3,800 3,820 169,260 141,400 87,680 74,560 61,430 48,310 37,220 31,970 26,720 21,470 17,120 3,820 3,840 171,930 144,050 89,390 76,270 63,140 50,020 37,900 32,650 27,400 22,150 17,560 3,840 3,860 174,600 146,710 91,100 77,980 64,850 51,730 38,600 33,340 28,090 22,840 18,000 3,860 3,880 177,270 149,360 92,820 79,690 66,570 53,440 40,320 34,020 28,770 23,520 18,440 3,880 3,900 179,940 152,020 94,920 81,400 68,280 55,150 42,030 34,710 29,460 24,210 18,960 3,900 3,920 182,610 154,670 97,370 83,110 69,990 56,860 43,740 35,390 30,140 24,890 19,640 3,920 3,940 185,280 157,330 99,810 84,830 71,700 58,580 45,450 36,080 30,830 25,580 20,330 3,940 3,960 187,950 159,980 102,260 86,540 73,410 60,290 47,160 36,760 31,510 26,260 21,010 3,960 3,980 190,620 162,640 104,700 88,250 75,120 62,000 48,870 37,450 32,200 26,950 21,700 3,980 4,000 193,290 165,290 107,150 89,960 76,840 63,710 50,590 38,130 32,880 27,630 22,380 4,000 4,020 195,960 167,950 109,590 91,670 78,550 65,420 52,300 39,170 33,570 28,320 23,070 4,020 4,040 198,630 170,600 112,040 93,380 80,260 67,130 54,010 40,880 34,250 29,000 23,750 4,040 4,060 201,300 173,260 114,480 95,730 81,970 68,840 55,720 42,590 34,930 29,680 24,430 4,060 4,080 203,970 175,910 116,930 98,180 83,680 70,560 57,430 44,310 35,620 30,370 25,120 4,080 4,100 206,640 178,570 119,370 100,620 85,390 72,270 59,140 46,020 36,300 31,050 25,800 4,100 4,120 209,310 181,220 121,820 103,070 87,100 73,980 60,850 47,730 36,990 31,740 26,490 4,120 4,140 211,980 183,880 124,260 105,510 88,820 75,690 62,570 49,440 37,670 32,420 27,170 4,140 4,160 214,650 186,530 126,710 107,960 90,530 77,400 64,280 51,150 38,360 33,110 27,860 4,160 4,180 217,320 189,190 129,150 110,400 92,240 79,110 65,990 52,860 39,740 33,790 28,540 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 4,180 4,200 219,990 191,840 131,600 112,850 94,100 80,830 67,700 54,580 41,450 34,480 29,230 4,200 4,220 222,660 194,500 134,040 115,290 96,540 82,540 69,410 56,290 43,160 35,160 29,910 4,220 4,240 225,330 197,150 136,490 117,740 98,990 84,250 71,120 58,000 44,870 35,850 30,600 4,240 4,260 228,000 199,810 138,930 120,180 101,430 85,960 72,830 59,710 46,580 36,530 31,280 4,260 4,280 230,670 202,460 141,380 122,630 103,880 87,670 74,550 61,420 48,300 37,220 31,970 4,280 4,300 233,340 205,120 143,820 125,070 106,320 89,380 76,260 63,130 50,010 37,900 32,650 4,300 4,320 236,010 207,770 146,270 127,520 108,770 91,090 77,970 64,840 51,720 38,590 33,330 4,320 4,340 238,680 210,430 148,710 129,960 111,210 92,810 79,680 66,560 53,430 40,310 34,020 4,340 4,360 241,350 213,080 151,160 132,410 113,660 94,910 81,390 68,270 55,140 42,020 34,700 4,360 4,380 244,020 215,740 153,600 134,850 116,100 97,350 83,100 69,980 56,850 43,730 35,390 4,380 4,400 246,690 218,390 156,050 137,300 118,550 99,800 84,820 71,690 58,570 45,440 36,070 4,400 4,420 249,360 221,050 158,490 139,740 120,990 102,240 86,530 73,400 60,280 47,150 36,760 4,420 4,440 252,030 223,700 160,940 142,190 123,440 104,690 88,240 75,110 61,990 48,860 37,440 4,440 4,460 254,700 226,360 163,380 144,630 125,880 107,130 89,950 76,820 63,700 50,570 38,130 4,460 4,480 257,370 229,010 165,830 147,080 128,330 109,580 91,660 78,540 65,410 52,290 39,160 4,480 4,500 260,040 231,670 168,270 149,520 130,770 112,020 93,370 80,250 67,120 54,000 40,870 4,500 4,520 262,840 234,460 170,850 152,100 133,350 114,600 95,850 82,050 68,930 55,800 42,680 4,520 4,540 265,650 237,250 173,430 154,680 135,930 117,180 98,430 83,860 70,730 57,610 44,480 4,540 4,560 268,450 240,040 176,010 157,260 138,510 119,760 101,010 85,670 72,540 59,420 46,290 4,560 4,580 271,260 242,830 178,590 159,840 141,090 122,340 103,590 87,470 74,350 61,220 48,100 4,580 4,600 276,560 248,120 183,670 164,920 146,170 127,420 108,670 89,920 76,150 63,030 49,900 4,600 4,620 279,370 250,910 186,250 167,500 148,750 130,000 111,250 92,500 77,960 64,830 51,710 4,620 4,640 282,170 253,700 188,830 170,080 151,330 132,580 113,830 95,080 79,760 66,640 53,510 4,640 4,660 284,980 256,490 191,410 172,660 153,910 135,160 116,410 97,660 81,570 68,450 55,320 4,660 4,680 287,780 259,280 193,990 175,240 156,490 137,740 118,990 100,240 83,380 70,250 57,130 4,680 4,700 290,590 262,070 196,570 177,820 159,070 140,320 121,570 102,820 85,180 72,060 58,930 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 4,700 4,720 293,390 264,860 199,150 180,400 161,650 142,900 124,150 105,400 86,990 73,860 60,740 4,720 4,740 296,200 267,650 201,730 182,980 164,230 145,480 126,730 107,980 89,230 75,670 62,540 4,740 4,760 299,000 270,440 204,310 185,560 166,810 148,060 129,310 110,560 91,810 77,480 64,350 4,760 4,780 301,810 273,230 206,890 188,140 169,390 150,640 131,890 113,140 94,390 79,280 66,160 4,780 4,800 304,610 276,020 209,470 190,720 171,970 153,220 134,470 115,720 96,970 81,090 67,960 4,800 4,820 307,420 278,810 212,050 193,300 174,550 155,800 137,050 118,300 99,550 82,890 69,770 4,820 4,840 310,220 281,600 214,630 195,880 177,130 158,380 139,630 120,880 102,130 84,700 71,570 4,840 4,860 313,030 284,390 217,210 198,460 179,710 160,960 142,210 123,460 104,710 86,510 73,380 4,860 4,880 315,830 287,180 219,790 201,040 182,290 163,540 144,790 126,040 107,290 88,540 75,190 4,880 4,900 318,640 289,970 222,370 203,620 184,870 166,120 147,370 128,620 109,870 91,120 76,990 4,900 4,920 321,440 292,760 224,950 206,200 187,450 168,700 149,950 131,200 112,450 93,700 78,800 4,920 4,940 324,250 295,550 227,530 208,780 190,030 171,280 152,530 133,780 115,030 96,280 80,600 4,940 4,960 327,050 298,340 230,110 211,360 192,610 173,860 155,110 136,360 117,610 98,860 82,410 4,960 4,980 329,860 301,130 232,690 213,940 195,190 176,440 157,690 138,940 120,190 101,440 84,220 4,980 5,000 332,660 303,920 235,270 216,520 197,770 179,020 160,270 141,520 122,770 104,020 86,020 5,000 5,020 335,470 306,710 237,850 219,100 200,350 181,600 162,850 144,100 125,350 106,600 87,850 5,020 5,040 338,270 309,500 240,430 221,680 202,930 184,180 165,430 146,680 127,930 109,180 90,430 5,040 5,060 341,080 312,290 243,010 224,260 205,510 186,760 168,010 149,260 130,510 111,760 93,010 5,060 5,080 343,880 315,080 245,590 226,840 208,090 189,340 170,590 151,840 133,090 114,340 95,590 5,080 5,100 346,690 317,870 248,170 229,420 210,670 191,920 173,170 154,420 135,670 116,920 98,170 5,100 5,120 349,490 320,660 250,750 232,000 213,250 194,500 175,750 157,000 138,250 119,500 100,750 5,120 5,140 352,300 323,450 253,330 234,580 215,830 197,080 178,330 159,580 140,830 122,080 103,330 5,140 5,160 355,100 326,240 255,910 237,160 218,410 199,660 180,910 162,160 143,410 124,660 105,910 5,160 5,180 357,910 329,030 258,490 239,740 220,990 202,240 183,490 164,740 145,990 127,240 108,490 5,180 5,200 360,710 331,820 261,070 242,320 223,570 204,820 186,070 167,320 148,570 129,820 111,070 5,200 5,220 363,520 334,610 263,650 244,900 226,150 207,400 188,650 169,900 151,150 132,400 113,650 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 5,220 5,240 366,320 337,400 266,230 247,480 228,730 209,980 191,230 172,480 153,730 134,980 116,230 5,240 5,260 369,130 340,190 268,810 250,060 231,310 212,560 193,810 175,060 156,310 137,560 118,810 5,260 5,280 371,930 342,980 271,390 252,640 233,890 215,140 196,390 177,640 158,890 140,140 121,390 5,280 5,300 374,740 345,770 273,970 255,220 236,470 217,720 198,970 180,220 161,470 142,720 123,970 5,300 5,320 377,540 348,560 276,550 257,800 239,050 220,300 201,550 182,800 164,050 145,300 126,550 5,320 5,340 380,350 351,350 279,130 260,380 241,630 222,880 204,130 185,380 166,630 147,880 129,130 5,340 5,360 383,150 354,140 281,710 262,960 244,210 225,460 206,710 187,960 169,210 150,460 131,710 5,360 5,380 385,960 356,930 284,290 265,540 246,790 228,040 209,290 190,540 171,790 153,040 134,290 5,380 5,400 388,760 359,720 286,870 268,120 249,370 230,620 211,870 193,120 174,370 155,620 136,870 5,400 5,420 391,570 362,510 289,450 270,700 251,950 233,200 214,450 195,700 176,950 158,200 139,450 5,420 5,440 394,370 365,300 292,030 273,280 254,530 235,780 217,030 198,280 179,530 160,780 142,030 5,440 5,460 397,180 368,090 294,610 275,860 257,110 238,360 219,610 200,860 182,110 163,360 144,610 5,460 5,480 399,980 370,880 297,190 278,440 259,690 240,940 222,190 203,440 184,690 165,940 147,190 5,480 5,500 402,790 373,670 299,770 281,020 262,270 243,520 224,770 206,020 187,270 168,520 149,770 5,500 5,520 405,590 376,460 302,350 283,600 264,850 246,100 227,350 208,600 189,850 171,100 152,350 5,520 5,540 408,400 379,250 304,930 286,180 267,430 248,680 229,930 211,180 192,430 173,680 154,930 5,540 5,560 411,200 382,040 307,510 288,760 270,010 251,260 232,510 213,760 195,010 176,260 157,510 5,560 5,580 414,010 384,830 310,090 291,340 272,590 253,840 235,090 216,340 197,590 178,840 160,090 5,580 5,600 416,810 387,620 312,670 293,920 275,170 256,420 237,670 218,920 200,170 181,420 162,670 5,600 5,620 419,620 390,410 315,250 296,500 277,750 259,000 240,250 221,500 202,750 184,000 165,250 5,620 5,640 422,420 393,200 317,830 299,080 280,330 261,580 242,830 224,080 205,330 186,580 167,830 5,640 5,660 425,230 395,990 320,410 301,660 282,910 264,160 245,410 226,660 207,910 189,160 170,410 5,660 5,680 428,030 398,780 322,990 304,240 285,490 266,740 247,990 229,240 210,490 191,740 172,990 5,680 5,700 430,840 401,570 325,570 306,820 288,070 269,320 250,570 231,820 213,070 194,320 175,570 5,700 5,720 433,640 404,360 328,150 309,400 290,650 271,900 253,150 234,400 215,650 196,900 178,150 5,720 5,740 436,450 407,150 330,730 311,980 293,230 274,480 255,730 236,980 218,230 199,480 180,730 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 5,740 5,760 439,250 409,940 333,310 314,560 295,810 277,060 258,310 239,560 220,810 202,060 183,310 5,760 5,780 442,060 412,730 335,890 317,140 298,390 279,640 260,890 242,140 223,390 204,640 185,890 5,780 5,800 444,860 415,520 338,470 319,720 300,970 282,220 263,470 244,720 225,970 207,220 188,470 5,800 5,820 447,670 418,310 341,050 322,300 303,550 284,800 266,050 247,300 228,550 209,800 191,050 5,820 5,840 450,470 421,100 343,630 324,880 306,130 287,380 268,630 249,880 231,130 212,380 193,630 5,840 5,860 470,380 441,000 372,100 353,350 334,600 315,850 297,100 278,350 259,600 240,850 222,100 5,860 5,880 475,720 446,320 377,240 358,490 339,740 320,990 302,240 283,490 264,740 245,990 227,240 5,880 5,900 478,690 449,140 379,880 361,130 342,380 323,630 304,880 286,130 267,380 248,630 229,880 5,900 5,920 483,220 451,960 382,520 363,770 345,020 326,270 307,520 288,770 270,020 251,270 232,520 5,920 5,940 487,760 454,780 385,160 366,410 347,660 328,910 310,160 291,410 272,660 253,910 235,160 5,940 5,960 492,300 457,600 387,800 369,050 350,300 331,550 312,800 294,050 275,300 256,550 237,800 5,960 5,980 496,830 460,420 390,440 371,690 352,940 334,190 315,440 296,690 277,940 259,190 240,440 5,980 6,000 501,370 463,240 393,080 374,330 355,580 336,830 318,080 299,330 280,580 261,830 243,080 6,000 6,020 505,900 466,060 395,720 376,970 358,220 339,470 320,720 301,970 283,220 264,470 245,720 6,020 6,040 510,440 468,880 398,360 379,610 360,860 342,110 323,360 304,610 285,860 267,110 248,360 6,040 6,060 514,980 471,700 401,000 382,250 363,500 344,750 326,000 307,250 288,500 269,750 251,000 6,060 6,080 519,510 474,520 403,640 384,890 366,140 347,390 328,640 309,890 291,140 272,390 253,640 6,080 6,100 524,050 477,340 406,280 387,530 368,780 350,030 331,280 312,530 293,780 275,030 256,280 6,100 6,120 528,580 481,250 408,920 390,170 371,420 352,670 333,920 315,170 296,420 277,670 258,920 6,120 6,140 533,120 485,760 411,560 392,810 374,060 355,310 336,560 317,810 299,060 280,310 261,560 6,140 6,160 537,660 490,280 414,200 395,450 376,700 357,950 339,200 320,450 301,700 282,950 264,200 6,160 6,180 542,190 494,790 416,840 398,090 379,340 360,590 341,840 323,090 304,340 285,590 266,840 6,180 6,200 546,730 499,300 419,480 400,730 381,980 363,230 344,480 325,730 306,980 288,230 269,480 6,200 6,220 551,260 503,810 422,120 403,370 384,620 365,870 347,120 328,370 309,620 290,870 272,120 6,220 6,240 555,800 508,320 424,760 406,010 387,260 368,510 349,760 331,010 312,260 293,510 274,760 6,240 6,260 560,340 512,840 427,400 408,650 389,900 371,150 352,400 333,650 314,900 296,150 277,400 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 6,260 6,280 564,870 517,350 430,040 411,290 392,540 373,790 355,040 336,290 317,540 298,790 280,040 6,280 6,300 569,410 521,860 432,680 413,930 395,180 376,430 357,680 338,930 320,180 301,430 282,680 6,300 6,320 573,940 526,370 435,320 416,570 397,820 379,070 360,320 341,570 322,820 304,070 285,320 6,320 6,340 578,480 530,880 437,960 419,210 400,460 381,710 362,960 344,210 325,460 306,710 287,960 6,340 6,360 583,020 535,400 440,600 421,850 403,100 384,350 365,600 346,850 328,100 309,350 290,600 6,360 6,380 587,550 539,910 443,240 424,490 405,740 386,990 368,240 349,490 330,740 311,990 293,240 6,380 6,400 592,090 544,420 445,880 427,130 408,380 389,630 370,880 352,130 333,380 314,630 295,880 6,400 6,420 596,620 548,930 448,520 429,770 411,020 392,270 373,520 354,770 336,020 317,270 298,520 6,420 6,440 601,160 553,440 451,160 432,410 413,660 394,910 376,160 357,410 338,660 319,910 301,160 6,440 6,460 605,700 557,960 453,800 435,050 416,300 397,550 378,800 360,050 341,300 322,550 303,800 6,460 6,480 610,230 562,470 456,440 437,690 418,940 400,190 381,440 362,690 343,940 325,190 306,440 6,480 6,500 614,770 566,980 459,080 440,330 421,580 402,830 384,080 365,330 346,580 327,830 309,080 6,500 6,520 619,300 571,490 461,720 442,970 424,220 405,470 386,720 367,970 349,220 330,470 311,720 6,520 6,540 623,840 576,000 464,360 445,610 426,860 408,110 389,360 370,610 351,860 333,110 314,360 6,540 6,560 628,380 580,520 467,000 448,250 429,500 410,750 392,000 373,250 354,500 335,750 317,000 6,560 6,580 632,910 585,030 469,640 450,890 432,140 413,390 394,640 375,890 357,140 338,390 319,640 6,580 6,600 637,450 589,540 472,280 453,530 434,780 416,030 397,280 378,530 359,780 341,030 322,280 6,600 6,620 641,980 594,050 474,920 456,170 437,420 418,670 399,920 381,170 362,420 343,670 324,920 6,620 6,640 646,520 598,560 477,560 458,810 440,060 421,310 402,560 383,810 365,060 346,310 327,560 6,640 6,660 651,060 603,080 481,320 461,450 442,700 423,950 405,200 386,450 367,700 348,950 330,200 6,660 6,680 655,590 607,590 485,540 464,090 445,340 426,590 407,840 389,090 370,340 351,590 332,840 6,680 6,700 660,130 612,100 489,760 466,730 447,980 429,230 410,480 391,730 372,980 354,230 335,480 6,700 6,720 664,660 616,610 493,990 469,370 450,620 431,870 413,120 394,370 375,620 356,870 338,120 6,720 6,740 669,200 621,120 498,210 472,010 453,260 434,510 415,760 397,010 378,260 359,510 340,760 6,740 6,760 673,740 625,640 502,440 474,650 455,900 437,150 418,400 399,650 380,900 362,150 343,400 6,760 6,780 678,270 630,150 506,660 477,290 458,540 439,790 421,040 402,290 383,540 364,790 346,040 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 6,780 6,800 682,810 634,660 510,880 480,880 461,180 442,430 423,680 404,930 386,180 367,430 348,680 6,800 6,820 687,340 639,170 515,110 485,110 463,820 445,070 426,320 407,570 388,820 370,070 351,320 6,820 6,840 691,880 643,680 519,330 489,330 466,460 447,710 428,960 410,210 391,460 372,710 353,960 6,840 6,860 696,420 648,200 523,560 493,560 469,100 450,350 431,600 412,850 394,100 375,350 356,600 6,860 6,880 700,950 652,710 527,780 497,780 471,740 452,990 434,240 415,490 396,740 377,990 359,240 6,880 6,900 705,490 657,220 532,000 502,000 474,380 455,630 436,880 418,130 399,380 380,630 361,880 6,900 6,920 710,020 661,730 536,230 506,230 477,020 458,270 439,520 420,770 402,020 383,270 364,520 6,920 6,940 714,560 666,240 540,450 510,450 480,450 460,910 442,160 423,410 404,660 385,910 367,160 6,940 6,960 719,100 670,760 544,680 514,680 484,680 463,550 444,800 426,050 407,300 388,550 369,800 6,960 6,980 723,630 675,270 548,900 518,900 488,900 466,190 447,440 428,690 409,940 391,190 372,440 6,980 7,000 728,170 679,780 553,120 523,120 493,120 468,830 450,080 431,330 412,580 393,830 375,080 7,000 7,020 732,700 684,290 557,350 527,350 497,350 471,470 452,720 433,970 415,220 396,470 377,720 7,020 7,040 737,240 688,800 561,570 531,570 501,570 474,110 455,360 436,610 417,860 399,110 380,360 7,040 7,060 741,780 693,320 565,800 535,800 505,800 476,750 458,000 439,250 420,500 401,750 383,000 7,060 7,080 746,310 697,830 570,020 540,020 510,020 480,020 460,640 441,890 423,140 404,390 385,640 7,080 7,100 750,850 702,340 574,240 544,240 514,240 484,240 463,280 444,530 425,780 407,030 388,280 7,100 7,120 755,380 706,850 578,470 548,470 518,470 488,470 465,920 447,170 428,420 409,670 390,920 7,120 7,140 759,920 711,360 582,690 552,690 522,690 492,690 468,560 449,810 431,060 412,310 393,560 7,140 7,160 764,460 715,880 586,920 556,920 526,920 496,920 471,200 452,450 433,700 414,950 396,200 7,160 7,180 768,990 720,390 591,140 561,140 531,140 501,140 473,840 455,090 436,340 417,590 398,840 7,180 7,200 773,530 724,900 595,360 565,360 535,360 505,360 476,480 457,730 438,980 420,230 401,480 7,200 7,220 778,060 729,410 599,590 569,590 539,590 509,590 479,590 460,370 441,620 422,870 404,120 7,220 7,240 782,600 733,920 603,810 573,810 543,810 513,810 483,810 463,010 444,260 425,510 406,760 7,240 7,260 787,140 738,440 608,040 578,040 548,040 518,040 488,040 465,650 446,900 428,150 409,400 7,260 7,280 791,670 742,950 612,260 582,260 552,260 522,260 492,260 468,290 449,540 430,790 412,040 7,280 7,300 796,210 747,460 616,480 586,480 556,480 526,480 496,480 470,930 452,180 433,430 414,680 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 7,300 7,320 800,740 751,970 620,710 590,710 560,710 530,710 500,710 473,570 454,820 436,070 417,320 7,320 7,340 805,280 756,480 624,930 594,930 564,930 534,930 504,930 476,210 457,460 438,710 419,960 7,340 7,360 809,820 761,000 629,160 599,160 569,160 539,160 509,160 479,160 460,100 441,350 422,600 7,360 7,380 814,350 765,510 633,380 603,380 573,380 543,380 513,380 483,380 462,740 443,990 425,240 7,380 7,400 818,890 770,020 637,600 607,600 577,600 547,600 517,600 487,600 465,380 446,630 427,880 7,400 7,420 823,420 774,530 641,830 611,830 581,830 551,830 521,830 491,830 468,020 449,270 430,520 7,420 7,440 827,960 779,040 646,050 616,050 586,050 556,050 526,050 496,050 470,660 451,910 433,160 7,440 7,460 832,500 783,560 650,280 620,280 590,280 560,280 530,280 500,280 473,300 454,550 435,800 7,460 7,480 837,030 788,070 654,500 624,500 594,500 564,500 534,500 504,500 475,940 457,190 438,440 7,480 7,500 841,570 792,580 658,720 628,720 598,720 568,720 538,720 508,720 478,720 459,830 441,080 7,500 7,520 846,100 797,090 662,950 632,950 602,950 572,950 542,950 512,950 482,950 462,470 443,720 7,520 7,540 850,640 801,600 667,170 637,170 607,170 577,170 547,170 517,170 487,170 465,110 446,360 7,540 7,560 855,180 806,120 671,400 641,400 611,400 581,400 551,400 521,400 491,400 467,750 449,000 7,560 7,580 859,710 810,630 675,620 645,620 615,620 585,620 555,620 525,620 495,620 470,390 451,640 7,580 7,600 864,250 815,140 679,840 649,840 619,840 589,840 559,840 529,840 499,840 473,030 454,280 7,600 7,620 868,780 819,650 684,070 654,070 624,070 594,070 564,070 534,070 504,070 475,670 456,920 7,620 7,640 873,320 824,160 688,290 658,290 628,290 598,290 568,290 538,290 508,290 478,310 459,560 7,640 7,660 877,860 828,680 692,520 662,520 632,520 602,520 572,520 542,520 512,520 482,520 462,200 7,660 7,680 882,390 833,190 696,740 666,740 636,740 606,740 576,740 546,740 516,740 486,740 464,840 7,680 7,700 886,930 837,700 700,960 670,960 640,960 610,960 580,960 550,960 520,960 490,960 467,480 7,700 7,720 891,460 842,210 705,190 675,190 645,190 615,190 585,190 555,190 525,190 495,190 470,120 7,720 7,740 896,000 846,720 709,410 679,410 649,410 619,410 589,410 559,410 529,410 499,410 472,760 7,740 7,760 900,540 851,240 713,640 683,640 653,640 623,640 593,640 563,640 533,640 503,640 475,400 7,760 7,780 905,070 855,750 717,860 687,860 657,860 627,860 597,860 567,860 537,860 507,860 478,040 7,780 7,800 909,610 860,260 722,080 692,080 662,080 632,080 602,080 572,080 542,080 512,080 482,080 7,800 7,820 914,140 864,770 726,310 696,310 666,310 636,310 606,310 576,310 546,310 516,310 486,310 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 7,820 7,840 918,680 869,280 730,530 700,530 670,530 640,530 610,530 580,530 550,530 520,530 490,530 7,840 7,860 923,220 873,800 734,760 704,760 674,760 644,760 614,760 584,760 554,760 524,760 494,760 7,860 7,880 927,750 878,310 738,980 708,980 678,980 648,980 618,980 588,980 558,980 528,980 498,980 7,880 7,900 932,290 882,820 743,200 713,200 683,200 653,200 623,200 593,200 563,200 533,200 503,200 7,900 7,920 936,820 887,330 747,430 717,430 687,430 657,430 627,430 597,430 567,430 537,430 507,430 7,920 7,940 941,360 891,840 751,650 721,650 691,650 661,650 631,650 601,650 571,650 541,650 511,650 7,940 7,960 945,900 896,360 755,880 725,880 695,880 665,880 635,880 605,880 575,880 545,880 515,880 7,960 7,980 950,430 900,870 760,100 730,100 700,100 670,100 640,100 610,100 580,100 550,100 520,100 7,980 8,000 954,970 905,380 764,320 734,320 704,320 674,320 644,320 614,320 584,320 554,320 524,320 8,000 8,020 959,500 909,890 768,550 738,550 708,550 678,550 648,550 618,550 588,550 558,550 528,550 8,020 8,040 964,040 914,400 772,770 742,770 712,770 682,770 652,770 622,770 592,770 562,770 532,770 8,040 8,060 968,580 918,920 777,000 747,000 717,000 687,000 657,000 627,000 597,000 567,000 537,000 8,060 8,080 973,110 923,430 781,220 751,220 721,220 691,220 661,220 631,220 601,220 571,220 541,220 8,080 8,100 977,650 927,940 785,440 755,440 725,440 695,440 665,440 635,440 605,440 575,440 545,440 8,100 8,120 982,180 932,450 789,670 759,670 729,670 699,670 669,670 639,670 609,670 579,670 549,670 8,120 8,140 986,720 936,960 793,890 763,890 733,890 703,890 673,890 643,890 613,890 583,890 553,890 8,140 8,160 991,260 941,480 798,120 768,120 738,120 708,120 678,120 648,120 618,120 588,120 558,120 8,160 8,180 995,790 945,990 802,340 772,340 742,340 712,340 682,340 652,340 622,340 592,340 562,340 8,180 8,200 1,000,330 950,500 806,560 776,560 746,560 716,560 686,560 656,560 626,560 596,560 566,560 8,200 8,220 1,004,860 955,010 810,790 780,790 750,790 720,790 690,790 660,790 630,790 600,790 570,790 8,220 8,240 1,009,400 959,520 815,010 785,010 755,010 725,010 695,010 665,010 635,010 605,010 575,010 8,240 8,260 1,013,940 964,040 819,240 789,240 759,240 729,240 699,240 669,240 639,240 609,240 579,240 8,260 8,280 1,018,470 968,550 823,460 793,460 763,460 733,460 703,460 673,460 643,460 613,460 583,460 8,280 8,300 1,023,010 973,060 827,680 797,680 767,680 737,680 707,680 677,680 647,680 617,680 587,680 8,300 8,320 1,027,540 977,570 831,910 801,910 771,910 741,910 711,910 681,910 651,910 621,910 591,910 8,320 8,340 1,032,080 982,080 836,130 806,130 776,130 746,130 716,130 686,130 656,130 626,130 596,130 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 8,340 8,360 1,036,740 986,720 840,480 810,480 780,480 750,480 720,480 690,480 660,480 630,480 600,480 8,360 8,380 1,041,420 991,370 844,840 814,840 784,840 754,840 724,840 694,840 664,840 634,840 604,840 8,380 8,400 1,046,100 996,030 849,210 819,210 789,210 759,210 729,210 699,210 669,210 639,210 609,210 8,400 8,420 1,050,780 1,000,680 853,580 823,580 793,580 763,580 733,580 703,580 673,580 643,580 613,580 8,420 8,440 1,055,460 1,005,340 857,950 827,950 797,950 767,950 737,950 707,950 677,950 647,950 617,950 8,440 8,460 1,060,140 1,010,000 862,320 832,320 802,320 772,320 742,320 712,320 682,320 652,320 622,320 8,460 8,480 1,064,820 1,014,650 866,680 836,680 806,680 776,680 746,680 716,680 686,680 656,680 626,680 8,480 8,500 1,069,500 1,019,310 871,050 841,050 811,050 781,050 751,050 721,050 691,050 661,050 631,050 8,500 8,520 1,074,180 1,023,960 875,420 845,420 815,420 785,420 755,420 725,420 695,420 665,420 635,420 8,520 8,540 1,078,860 1,028,620 879,790 849,790 819,790 789,790 759,790 729,790 699,790 669,790 639,790 8,540 8,560 1,083,540 1,033,280 884,160 854,160 824,160 794,160 764,160 734,160 704,160 674,160 644,160 8,560 8,580 1,088,220 1,037,930 888,520 858,520 828,520 798,520 768,520 738,520 708,520 678,520 648,520 8,580 8,600 1,092,900 1,042,590 892,890 862,890 832,890 802,890 772,890 742,890 712,890 682,890 652,890 8,600 8,620 1,097,580 1,047,240 897,260 867,260 837,260 807,260 777,260 747,260 717,260 687,260 657,260 8,620 8,640 1,102,260 1,051,900 901,630 871,630 841,630 811,630 781,630 751,630 721,630 691,630 661,630 8,640 8,660 1,106,940 1,056,560 906,000 876,000 846,000 816,000 786,000 756,000 726,000 696,000 666,000 8,660 8,680 1,111,620 1,061,210 910,360 880,360 850,360 820,360 790,360 760,360 730,360 700,360 670,360 8,680 8,700 1,116,300 1,065,870 914,730 884,730 854,730 824,730 794,730 764,730 734,730 704,730 674,730 8,700 8,720 1,120,980 1,070,520 919,100 889,100 859,100 829,100 799,100 769,100 739,100 709,100 679,100 8,720 8,740 1,125,660 1,075,180 923,470 893,470 863,470 833,470 803,470 773,470 743,470 713,470 683,470 8,740 8,760 1,130,340 1,079,840 927,840 897,840 867,840 837,840 807,840 777,840 747,840 717,840 687,840 8,760 8,780 1,135,020 1,084,490 932,200 902,200 872,200 842,200 812,200 782,200 752,200 722,200 692,200 8,780 8,800 1,139,700 1,089,150 936,570 906,570 876,570 846,570 816,570 786,570 756,570 726,570 696,570 8,800 8,820 1,144,380 1,093,800 940,940 910,940 880,940 850,940 820,940 790,940 760,940 730,940 700,940 8,820 8,840 1,149,060 1,098,460 945,310 915,310 885,310 855,310 825,310 795,310 765,310 735,310 705,310 8,840 8,860 1,153,740 1,103,120 949,680 919,680 889,680 859,680 829,680 799,680 769,680 739,680 709,680 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 8,860 8,880 1,158,420 1,107,770 954,040 924,040 894,040 864,040 834,040 804,040 774,040 744,040 714,040 8,880 8,900 1,163,100 1,112,430 958,410 928,410 898,410 868,410 838,410 808,410 778,410 748,410 718,410 8,900 8,920 1,167,780 1,117,080 962,780 932,780 902,780 872,780 842,780 812,780 782,780 752,780 722,780 8,920 8,940 1,172,460 1,121,740 967,150 937,150 907,150 877,150 847,150 817,150 787,150 757,150 727,150 8,940 8,960 1,177,140 1,126,400 971,520 941,520 911,520 881,520 851,520 821,520 791,520 761,520 731,520 8,960 8,980 1,181,820 1,131,050 975,880 945,880 915,880 885,880 855,880 825,880 795,880 765,880 735,880 8,980 9,000 1,186,500 1,135,710 980,250 950,250 920,250 890,250 860,250 830,250 800,250 770,250 740,250 9,000 9,020 1,191,180 1,140,360 984,620 954,620 924,620 894,620 864,620 834,620 804,620 774,620 744,620 9,020 9,040 1,195,860 1,145,020 988,990 958,990 928,990 898,990 868,990 838,990 808,990 778,990 748,990 9,040 9,060 1,200,540 1,149,680 993,360 963,360 933,360 903,360 873,360 843,360 813,360 783,360 753,360 9,060 9,080 1,205,220 1,154,330 997,720 967,720 937,720 907,720 877,720 847,720 817,720 787,720 757,720 9,080 9,100 1,209,900 1,158,990 1,002,090 972,090 942,090 912,090 882,090 852,090 822,090 792,090 762,090 9,100 9,120 1,214,580 1,163,640 1,006,460 976,460 946,460 916,460 886,460 856,460 826,460 796,460 766,460 9,120 9,140 1,219,260 1,168,300 1,010,830 980,830 950,830 920,830 890,830 860,830 830,830 800,830 770,830 9,140 9,160 1,223,940 1,172,960 1,015,200 985,200 955,200 925,200 895,200 865,200 835,200 805,200 775,200 9,160 9,180 1,228,620 1,177,610 1,019,560 989,560 959,560 929,560 899,560 869,560 839,560 809,560 779,560 9,180 9,200 1,233,300 1,182,270 1,023,930 993,930 963,930 933,930 903,930 873,930 843,930 813,930 783,930 9,200 9,220 1,237,980 1,186,920 1,028,300 998,300 968,300 938,300 908,300 878,300 848,300 818,300 788,300 9,220 9,240 1,244,640 1,191,580 1,032,670 1,002,670 972,670 942,670 912,670 882,670 852,670 822,670 792,670 9,240 9,260 1,251,470 1,196,240 1,037,040 1,007,040 977,040 947,040 917,040 887,040 857,040 827,040 797,040 9,260 9,280 1,258,290 1,200,890 1,041,400 1,011,400 981,400 951,400 921,400 891,400 861,400 831,400 801,400 9,280 9,300 1,265,120 1,205,550 1,045,770 1,015,770 985,770 955,770 925,770 895,770 865,770 835,770 805,770 9,300 9,320 1,271,940 1,210,200 1,050,140 1,020,140 990,140 960,140 930,140 900,140 870,140 840,140 810,140 9,320 9,340 1,278,770 1,214,860 1,054,510 1,024,510 994,510 964,510 934,510 904,510 874,510 844,510 814,510 9,340 9,360 1,285,590 1,219,520 1,058,880 1,028,880 998,880 968,880 938,880 908,880 878,880 848,880 818,880 9,360 9,380 1,292,420 1,224,170 1,063,240 1,033,240 1,003,240 973,240 943,240 913,240 883,240 853,240 823,240 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 9,380 9,400 1,299,240 1,228,830 1,067,610 1,037,610 1,007,610 977,610 947,610 917,610 887,610 857,610 827,610 9,400 9,420 1,306,070 1,233,480 1,071,980 1,041,980 1,011,980 981,980 951,980 921,980 891,980 861,980 831,980 9,420 9,440 1,312,890 1,238,140 1,076,350 1,046,350 1,016,350 986,350 956,350 926,350 896,350 866,350 836,350 9,440 9,460 1,319,720 1,244,840 1,080,720 1,050,720 1,020,720 990,720 960,720 930,720 900,720 870,720 840,720 9,460 9,480 1,326,540 1,251,630 1,085,080 1,055,080 1,025,080 995,080 965,080 935,080 905,080 875,080 845,080 9,480 9,500 1,333,370 1,258,420 1,089,450 1,059,450 1,029,450 999,450 969,450 939,450 909,450 879,450 849,450 9,500 9,520 1,340,190 1,265,210 1,093,820 1,063,820 1,033,820 1,003,820 973,820 943,820 913,820 883,820 853,820 9,520 9,540 1,347,020 1,272,000 1,098,190 1,068,190 1,038,190 1,008,190 978,190 948,190 918,190 888,190 858,190 9,540 9,560 1,353,840 1,278,790 1,102,560 1,072,560 1,042,560 1,012,560 982,560 952,560 922,560 892,560 862,560 9,560 9,580 1,360,670 1,285,580 1,106,920 1,076,920 1,046,920 1,016,920 986,920 956,920 926,920 896,920 866,920 9,580 9,600 1,367,490 1,292,370 1,111,290 1,081,290 1,051,290 1,021,290 991,290 961,290 931,290 901,290 871,290 9,600 9,620 1,374,320 1,299,160 1,115,660 1,085,660 1,055,660 1,025,660 995,660 965,660 935,660 905,660 875,660 9,620 9,640 1,381,140 1,305,950 1,120,030 1,090,030 1,060,030 1,030,030 1,000,030 970,030 940,030 910,030 880,030 9,640 9,660 1,387,970 1,312,740 1,124,400 1,094,400 1,064,400 1,034,400 1,004,400 974,400 944,400 914,400 884,400 9,660 9,680 1,394,790 1,319,530 1,128,760 1,098,760 1,068,760 1,038,760 1,008,760 978,760 948,760 918,760 888,760 9,680 9,700 1,401,620 1,326,320 1,133,130 1,103,130 1,073,130 1,043,130 1,013,130 983,130 953,130 923,130 893,130 9,700 9,720 1,408,440 1,333,110 1,137,500 1,107,500 1,077,500 1,047,500 1,017,500 987,500 957,500 927,500 897,500 9,720 9,740 1,415,270 1,339,900 1,141,870 1,111,870 1,081,870 1,051,870 1,021,870 991,870 961,870 931,870 901,870 9,740 9,760 1,422,090 1,346,690 1,146,240 1,116,240 1,086,240 1,056,240 1,026,240 996,240 966,240 936,240 906,240 9,760 9,780 1,428,920 1,353,480 1,150,600 1,120,600 1,090,600 1,060,600 1,030,600 1,000,600 970,600 940,600 910,600 9,780 9,800 1,435,740 1,360,270 1,154,970 1,124,970 1,094,970 1,064,970 1,034,970 1,004,970 974,970 944,970 914,970 9,800 9,820 1,442,570 1,367,060 1,159,340 1,129,340 1,099,340 1,069,340 1,039,340 1,009,340 979,340 949,340 919,340 9,820 9,840 1,449,390 1,373,850 1,163,710 1,133,710 1,103,710 1,073,710 1,043,710 1,013,710 983,710 953,710 923,710 9,840 9,860 1,456,220 1,380,640 1,168,080 1,138,080 1,108,080 1,078,080 1,048,080 1,018,080 988,080 958,080 928,080 9,860 9,880 1,463,040 1,387,430 1,172,440 1,142,440 1,112,440 1,082,440 1,052,440 1,022,440 992,440 962,440 932,440 9,880 9,900 1,469,870 1,394,220 1,176,810 1,146,810 1,116,810 1,086,810 1,056,810 1,026,810 996,810 966,810 936,810 (단위: 원) 월급여액(천원) 공제대상가족의 수 [비과세 및 학자금 1 2 3 4 5 6 7 8 9 10 11 제외］ 9,900 9,920 1,476,690 1,401,010 1,181,180 1,151,180 1,121,180 1,091,180 1,061,180 1,031,180 1,001,180 971,180 941,180 9,920 9,940 1,483,520 1,407,800 1,185,550 1,155,550 1,125,550 1,095,550 1,065,550 1,035,550 1,005,550 975,550 945,550 9,940 9,960 1,490,340 1,414,590 1,189,920 1,159,920 1,129,920 1,099,920 1,069,920 1,039,920 1,009,920 979,920 949,920 9,960 9,980 1,497,170 1,421,380 1,194,280 1,164,280 1,134,280 1,104,280 1,074,280 1,044,280 1,014,280 984,280 954,280 9,980 10,000 1,503,990 1,428,170 1,198,650 1,168,650 1,138,650 1,108,650 1,078,650 1,048,650 1,018,650 988,650 958,650 10,000천원 1,507,400 1,431,570 1,200,840 1,170,840 1,140,840 1,110,840 1,080,840 1,050,840 1,020,840 990,840 960,840 10,000천원 초과 (10,000천원인 경우의 해당 세액) + (10,000천원을 초과하는 금액에 98%를 곱한 금액의 35% 상당액) + (25,000원) 14,000천원 이하 14,000천원 초과 (10,000천원인 경우의 해당 세액) + (1,397,000원) + (14,000천원을 초과하는 금액에 98%를 곱한 금액의 38% 상당액) 28,000천원 이하 28,000천원 초과 (10,000천원인 경우의 해당 세액) + (6,610,600원) + (28,000천원을 초과하는 금액에 98%를 곱한 금액의 40% 상당액) 30,000천원 이하 30,000천원 초과 (10,000천원인 경우의 해당 세액) + (7,394,600원) + (30,000천원을 초과하는 금액의 40% 상당액) 45,000천원 이하 45,000천원 초과 (10,000천원인 경우의 해당 세액) + (13,394,600원) + (45,000천원을 초과하는 금액의 42% 상당액) 87,000천원 이하 87,000천원 초과 (10,000천원인 경우의 해당 세액) + (31,034,600원) + (87,000천원을 초과하는 금액의 45% 상당액)