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¸éÁ¦»ç¾÷(Øóð¶ÞÀåö; exemption business)
¸éÁ¦»ç¾÷À̶õ ¼¼¹ý ¶Ç´Â ¹ý·üÀÇ ±ÔÁ¤¿¡ ÀÇÇÏ¿© ¹ýÀμ¼¡¤¼Òµæ¼¼°¡ ¸éÁ¦ ¶Ç´Â °¨¸éµÇ´Â »ç¾÷À» ¸»ÇÑ´Ù. ÀϹÝÀûÀ¸·Î ¸éÁ¦»ç¾÷À̶ó°í ÇÏ¸é ³ÐÀº Àǹ̷Π±¹¼¼¡¤Áö¹æ¼¼ÀÇ ¸éÁ¦ µîÀ» ¹Þ´Â »ç¾÷À» ¸»Çϳª ÀÌ °æ¿ìÀÇ ¸éÁ¦»ç¾÷Àº »ç¾÷ÀÇ ¼Òµæ¿¡ °ú¼¼ÇÏ´Â ¹ýÀμ¼ ¶Ç´Â ¼Òµæ¼¼°¡ ¸éÁ¦ ¶Ç´Â °¨¸éµÇ´Â »ç¾÷À» ¸»ÇÑ´Ù.
±â¾÷¿¡ ´ëÇÑ Á¶¼¼Áö¿øÁ¦µµ´Â ¼¼¾×°¨¸é¡¤¼Òµæ°øÁ¦ ¹× Áغñ±Ý µîÀÌ ÀÖÀ¸³ª ¸éÁ¦»ç¾÷Àº µ¿ »ç¾÷ÀÇ ¼Òµæ¿¡ ´ëÇÏ¿© ¼¼¾×°¨¸éÀ̳ª ¼Òµæ°øÁ¦µÇ´Â »ç¾÷À» ¸»ÇÑ´Ù. |
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