{"id":7964,"date":"2025-01-23T09:25:32","date_gmt":"2025-01-23T00:25:32","guid":{"rendered":"https:\/\/engineer-chanpu.blog\/?p=7964"},"modified":"2025-01-23T17:39:53","modified_gmt":"2025-01-23T08:39:53","slug":"%ec%9d%bc%eb%b3%b8-%ec%83%81%ec%97%85%eb%b6%80%ea%b8%b0-2%ea%b8%89-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%eb%b6%80-day-15","status":"publish","type":"post","link":"https:\/\/engineer-chanpu.blog\/?p=7964","title":{"rendered":"\uc77c\ubcf8 \uc0c1\uc5c5\ubd80\uae30 2\uae09: \uc790\uaca9\uc99d \uacf5\ubd80 Day-15"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">Day-15<\/h1>\n\n\n\n<p><strong>&#8220;\ub2f9\uc2e0\uc774 \ub450\ub824\uc6cc\ud558\ub294 \uc77c\uc5d0 \ub3c4\uc804\ud558\ub77c.&#8221;<\/strong> \u2013 \uc5d8\ub9ac\ub108 \ub8e8\uc2a4\ubca8\ud2b8<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">&#x1f914; \uc774\uc5f0\ubc95\uc778\uc138 (\u7e70\u5ef6\u7a0e\u91d1) \uc790\uc0b0 \ubc0f \ubd80\ucc44<\/h2>\n\n\n\n<p>\uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0(\ubd80\ucc44)\uc5d0 \ub300\ud55c \uc774\ud574\ub294 \uc7ac\ubb34\uc81c\ud45c \ubd84\uc11d \uc2dc \ubcf5\uc7a1\ud558\uac8c \ub290\uaef4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <br>\uadf8\ub7ec\ub098 \ud22c\uc790\uc790 \uc785\uc7a5\uc5d0\uc11c\ub294 \uba87 \uac00\uc9c0 \ud575\uc2ec \uac1c\ub150\ub9cc \ud30c\uc545\ud558\uba74 \ub429\ub2c8\ub2e4.<br>\ucc38\uace0: <a href=\"https:\/\/m.blog.naver.com\/donghm\/220005205744\" target=\"_blank\" rel=\"noreferrer noopener\">\ubc15\ud68c\uacc4\uc0ac\uc758 \ud22c\uc790\uc774\uc57c\uae30 &#8211; 37. \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0(\ubd80\ucc44)<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uc774\uc5f0\ubc95\uc778\uc138 \uc790\uc0b0 \ubc0f \ubd80\ucc44\uc758 \uac1c\ub150<\/strong><\/h3>\n\n\n\n<p>\ud68c\uacc4\uc0c1 \uc774\uc775\uacfc \uc138\ubb34\uc0c1 \uc774\uc775\uc740 \uc778\uc2dd \uc2dc\uc810\uacfc \uae30\uc900\uc758 \ucc28\uc774\ub85c \uc778\ud574 \uc77c\uc2dc\uc801\uc778 \ucc28\uc774\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. <br>\uc774\ub7ec\ud55c \ucc28\uc774\ub294 \ubbf8\ub798\uc5d0 \uc138\uae08 \ubd80\ub2f4\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc73c\uba70, \uc774\ub97c \uc870\uc815\ud558\uae30 \uc704\ud574 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0 \ub610\ub294 \uc774\uc5f0\ubc95\uc778\uc138\ubd80\ucc44\ub97c \uc778\uc2dd\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\uc608\uc2dc: \ubbf8\uc218\uc774\uc790 \uc218\uc775<\/strong>\uff08\u672a\u53ce\u5229\u606f\uff09<\/h4>\n\n\n\n<p>\uc608\ub97c \ub4e4\uc5b4, 7\uc6d4 1\uc77c\uc5d0 1,000,000\uc6d0\uc744 \uc5f0 \uc774\uc790\uc728 4%\ub85c 1\ub144 \ub9cc\uae30 \uc815\uae30\uc608\uae08\uc5d0 \uc608\uce58\ud588\ub2e4\uace0 \uac00\uc815\ud569\uc2dc\ub2e4. <\/p>\n\n\n\n<p>12\uc6d4 31\uc77c \uae30\uc900\uc73c\ub85c \ud68c\uacc4\uc0c1 6\uac1c\uc6d4\uce58 \uc774\uc790 20,000\uc6d0(1,000,000\uc6d0 \u00d7 4% \u00d7 6\/12)\uc744 \ubbf8\uc218\uc218\uc775\uc73c\ub85c \uc778\uc2dd\ud569\ub2c8\ub2e4. <br>\uadf8\ub7ec\ub098 \uc138\ubc95\uc0c1 \uc774 \uc218\uc775\uc740 \uc2e4\uc81c\ub85c \uc218\ucde8\ud560 \uad8c\ub9ac\uac00 \ud655\uc815\ub41c \uc2dc\uc810\uc5d0\ub9cc \uacfc\uc138\ub418\ubbc0\ub85c, <span style=\"text-decoration: underline;\">\ud574\ub2f9 \uc774\uc790\ub294 \ub0b4\ub144\uc758 \uacfc\uc138\uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc<\/span>\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ucc28\uc774\ub97c <span style=\"text-decoration: underline;\">&#8216;\uc77c\uc2dc\uc801 \ucc28\uc774&#8217;<\/span>\ub77c\uace0 \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\uc774\uc5f0\ubc95\uc778\uc138\ubd80\ucc44\uc758 \uc778\uc2dd<\/strong><\/h4>\n\n\n\n<p>\uc704\uc758 \uc0ac\ub840\uc5d0\uc11c <span style=\"text-decoration: underline;\">\ud68c\uacc4\uc0c1 \uc774\uc775\uc740 120,000\uc6d0\uc774\uc9c0\ub9cc, \uc138\ubb34\uc0c1 \uc774\uc775\uc740 100,000\uc6d0<\/span>\uc785\ub2c8\ub2e4. <\/p>\n\n\n\n<p>\ubc95\uc778\uc138\uc728\uc774 20%\ub77c\uace0 \uac00\uc815\ud558\uba74, \ud68c\uacc4\uc0c1 \ubc95\uc778\uc138\ube44\uc6a9\uc740 24,000\uc6d0(120,000\uc6d0 \u00d7 20%)\uc774\uc9c0\ub9cc, \uc2e4\uc81c \ub0a9\ubd80\ud560 \uc138\uc561\uc740 20,000\uc6d0(100,000\uc6d0 \u00d7 20%)\uc785\ub2c8\ub2e4. \uc774 \ucc28\uc774 4,000\uc6d0\uc740 \ubbf8\ub798\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc774\ubbc0\ub85c \uc774\uc5f0\ubc95\uc778\uc138\ubd80\ucc44\ub85c \uc778\uc2dd\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\ud22c\uc790\uc790 \uad00\uc810\uc5d0\uc11c\uc758 \uc911\uc694\uc131<\/strong><\/h4>\n\n\n\n<p>\ud22c\uc790\uc790\ub294 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0(\ubd80\ucc44)\uc758 \ubcc0\ub3d9\uc774 <span style=\"text-decoration: underline;\">\uae30\uc5c5\uc758 \ubbf8\ub798 \uc138\uae08 \ubd80\ub2f4\uc5d0 \uc5b4\ub5bb\uac8c \uc601\ud5a5\uc744 \ubbf8\uce60\uc9c0 \uc8fc\uc2dc<\/span>\ud574\uc57c \ud569\ub2c8\ub2e4. <\/p>\n\n\n\n<p>\ud2b9\ud788 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc758 \uacbd\uc6b0, \ud574\ub2f9 \uc790\uc0b0\uc774 \uc2e4\uc81c\ub85c \uc2e4\ud604\ub420 \uac00\ub2a5\uc131\uc774 \ub192\uc740\uc9c0 \ud3c9\uac00\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \ub9cc\uc57d \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0\uc774 \uc9c0\uc18d\uc801\uc73c\ub85c \uc99d\uac00\ud558\uc9c0\ub9cc, \uc774\uc5d0 \uc0c1\uc751\ud558\ub294 \uacfc\uc138\uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294\ub2e4\uba74, \ud574\ub2f9 \uc790\uc0b0\uc758 \ud68c\uc218 \uac00\ub2a5\uc131\uc5d0 \uc758\ubb38\uc774 \uc81c\uae30\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\uc774\ub7ec\ud55c \ud575\uc2ec \uac1c\ub150\uc744 \uc774\ud574\ud558\uba74 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0(\ubd80\ucc44)\uc5d0 \ub300\ud55c \uae30\ubcf8\uc801\uc778 \uc774\ud574\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4. <br>\ub354 \uae4a\uc740 \ubd84\uc11d\uc740 \ud68c\uacc4 \uc804\ubb38\uac00\uc758 \uc601\uc5ed\uc774\uc9c0\ub9cc, \ud22c\uc790\uc790 \uc785\uc7a5\uc5d0\uc11c\ub294 \uc774 \uc815\ub3c4\uc758 \uc774\ud574\ub85c \ucda9\ubd84\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">&#x1f914; \uacfc\uc138\uc18c\ub4dd \uacc4\uc0b0 = \uc138\ud6a8\uacfc \ud68c\uacc4<strong> (\uc774\uc5f0\ubc95\uc778\uc138 \ud68c\uacc4)<\/strong> \uc801\uc6a9?<\/h2>\n\n\n\n<p>\uacfc\uc138\uc18c\ub4dd \uacc4\uc0b0\uacfc \uc138\ud6a8\uacfc \ud68c\uacc4 \uc801\uc6a9\uc740 \uc11c\ub85c \uad00\ub828\uc774 \uc788\uc9c0\ub9cc, \ub3d9\uc77c\ud55c \uac1c\ub150\uc740 \uc544\ub2d9\ub2c8\ub2e4. <br>\uac01\uac01\uc758 \uc758\ubbf8\ub97c \uac04\ub2e8\ud788 \uc815\ub9ac\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \uacfc\uc138\uc18c\ub4dd \uacc4\uc0b0<\/strong><\/h3>\n\n\n\n<p>\uacfc\uc138\uc18c\ub4dd(\u8ab2\u7a05\u6240\u5f97)\uc740 \uae30\uc5c5\uc774 <span style=\"text-decoration: underline;\">\uc138\ubc95\uc5d0 \ub530\ub77c \uacc4\uc0b0\ud55c \uc18c\ub4dd<\/span>\uc73c\ub85c, \uc2e4\uc81c \uc138\uae08\uc744 \ubd80\uacfc\ud558\uae30 \uc704\ud574 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ud68c\uacc4\uc18c\ub4dd(\u6703\u8a08\u6240\u5f97, \u304b\u3044\u3051\u3044\u3057\u3087\u3068\u304f)<\/strong>: \ud68c\uacc4 \uae30\uc900\uc5d0 \ub530\ub77c \uacc4\uc0b0\ud55c \uc18c\ub4dd.<\/li>\n\n\n\n<li><strong>\uc138\ubc95\uc0c1\uc758 \uc870\uc815<\/strong>: \ud68c\uacc4\uc18c\ub4dd\uc5d0 \uc138\ubc95\uc0c1 \uc778\uc815\ub418\uc9c0 \uc54a\ub294 \ube44\uc6a9\uc744 \ub354\ud558\uac70\ub098, \ube44\uacfc\uc138 \uc18c\ub4dd\uc744 \ucc28\uac10\ud558\uc5ec \uacfc\uc138\uc18c\ub4dd\uc744 \uacc4\uc0b0.<\/li>\n\n\n\n<li>\uacfc\uc138\uc18c\ub4dd\uc744 \uae30\uc900\uc73c\ub85c <strong>\ubc95\uc778\uc138\uc728<\/strong>\uc744 \uc801\uc6a9\ud558\uc5ec \ub0a9\ubd80\ud560 \uc138\uae08\uc744 \uacb0\uc815.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\uc608\uc2dc:<\/strong><\/h4>\n\n\n\n<p>\ud68c\uacc4\uc18c\ub4dd: 120\ub9cc \uc6d0<br>\ube44\uc6a9 \uc911 20\ub9cc \uc6d0\uc774 \uc138\ubc95\uc0c1 \uc778\uc815\ub418\uc9c0 \uc54a\uc74c \u2192 \uacfc\uc138\uc18c\ub4dd: 140\ub9cc \uc6d0<br>\ubc95\uc778\uc138\uc728: 20% \u2192 \ubc95\uc778\uc138: 140\ub9cc \uc6d0 \u00d7 20% = 28\ub9cc \uc6d0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \uc138\ud6a8\uacfc \ud68c\uacc4 \uc801\uc6a9<\/strong><\/h3>\n\n\n\n<p>\uc138\ud6a8\uacfc \ud68c\uacc4(\u7a0e\u52b9\u679c\u4f1a\u8a08)\ub294 \ud68c\uacc4\uae30\uc900\uc5d0 \ub530\ub77c <span style=\"text-decoration: underline;\">\uc138\uae08\uc758 \ud604\uc7ac \ud6a8\uacfc\uc640 \ubbf8\ub798 \ud6a8\uacfc\ub97c \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ubc18\uc601\ud558\ub294 \ubc29\ubc95<\/span>\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc77c\uc2dc\uc801 \ucc28\uc774(\u4e00\u6642\u7684\u5dee\u7570, \u3044\u3061\u3058\u3066\u304d\u3055\u3044)<\/strong>: \ud68c\uacc4\uc0c1 \uc774\uc775\uacfc \uc138\ubb34\uc0c1 \uc774\uc775\uc758 \ucc28\uc774\uac00 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0, \uc774\ub97c \uc870\uc815\ud558\uae30 \uc704\ud574 \uc774\uc5f0\ubc95\uc778\uc138\uc790\uc0b0(\ubd80\ucc44)\uc744 \uc778\uc2dd.<\/li>\n\n\n\n<li>\uc138\ud6a8\uacfc \ud68c\uacc4\ub294 <strong>\uc7ac\ubb34\uc0c1\ud0dc\ud45c<\/strong>\uc640 <strong>\uc190\uc775\uacc4\uc0b0\uc11c<\/strong>\uc5d0\uc11c \uc138\uae08\uc758 \uc815\ud655\ud55c \uc601\ud5a5\uc744 \ubc18\uc601\ud558\ub824\ub294 \ubaa9\uc801.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\uc608\uc2dc:<\/strong><\/h4>\n\n\n\n<p>\ud68c\uacc4\uc0c1 \ubbf8\uc218\uc774\uc790 10\ub9cc \uc6d0\uc774 \uc788\uc9c0\ub9cc, \uc138\ubc95\uc5d0\uc11c\ub294 \uc218\uc775\uc774 \ud655\uc815\ub41c \uc774\ud6c4 \uacfc\uc138.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc77c\uc2dc\uc801 \ucc28\uc774:<\/strong> 10\ub9cc \uc6d0<\/li>\n\n\n\n<li>\ubc95\uc778\uc138\uc728 20% \uc801\uc6a9 \u2192 \uc774\uc5f0\ubc95\uc778\uc138\ubd80\ucc44: 10\ub9cc \uc6d0 \u00d7 20% = 2\ub9cc \uc6d0<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uacb0\ub860: \uacfc\uc138\uc18c\ub4dd \uacc4\uc0b0 vs \uc138\ud6a8\uacfc \ud68c\uacc4<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uacfc\uc138\uc18c\ub4dd \uacc4\uc0b0<\/strong>: \uc138\ubc95\uc5d0 \ub530\ub77c \uc2e4\uc81c \ub0a9\ubd80\ud560 \uc138\uae08\uc744 \uacc4\uc0b0.<\/li>\n\n\n\n<li><strong>\uc138\ud6a8\uacfc \ud68c\uacc4<\/strong>: <span style=\"text-decoration: underline;\">\ud68c\uacc4\uc640 \uc138\ubc95 \uac04\uc758 \ucc28\uc774\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \uc138\uae08 \ud6a8\uacfc\ub97c \ubc18\uc601<\/span>(\uc774\uc5f0\ubc95\uc778\uc138 \uc790\uc0b0\/\ubd80\ucc44 \uc778\uc2dd).<\/li>\n<\/ul>\n\n\n\n<p>\ub530\ub77c\uc11c \uacfc\uc138\uc18c\ub4dd \uacc4\uc0b0\uc740 \uc138\ud6a8\uacfc \ud68c\uacc4\uc758 \uae30\ucd08\uac00 \ub418\uba70, \uc774 \ub458\uc740 \uc11c\ub85c \ubc00\uc811\ud55c \uad00\uacc4\uac00 \uc788\uc9c0\ub9cc \ubaa9\uc801\uacfc \ubc29\ubc95\uc740 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">&#x1f914; \uc790\uc0b0\uc131 \uc77c\uc2dc\uc801 \ucc28\uc774 (\u5c06\u6765\u6e1b\u7523\u4e00\u6642\u5dee\u7570)\ub780?<\/h2>\n\n\n\n<p>&#8220;\uc7a5\ub798 \uac10\uc0b0 \uc77c\uc2dc\uc801 \ucc28\uc774&#8221;\ub77c\ub294 \ud45c\ud604\uc740 \uc77c\ubcf8 \ud68c\uacc4 \uc6a9\uc5b4\uc5d0\uc11c \ubc88\uc5ed\ub41c \uac83\uc73c\ub85c \ubcf4\uc774\uc9c0\ub9cc, <strong>\ud55c\uad6d \ud68c\uacc4\uc5d0\uc11c\ub294 \uc790\uc5f0\uc2a4\ub7ec\uc6b4 \ud45c\ud604\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/strong> \ud55c\uad6d \ud68c\uacc4 \uae30\uc900(K-IFRS)\uc5d0\uc11c\ub294 \uc880 \ub354 \uc9c1\uad00\uc801\uc774\uace0 \uac04\uacb0\ud55c \uc6a9\uc5b4\ub97c \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\ucc38\uace0: <a href=\"https:\/\/www.samili.com\/tax\/JaryosilOrganView.asp?div_cate=tax&amp;v_seqno=8470&amp;page=573&amp;v_part=3&amp;searchword=\">\uae30\uc5c5\ud68c\uacc4\uae30\uc900 \ub4f1\uc5d0 \uad00\ud55c \ud574\uc11d(\u301090-60\u3011\uc774\uc5f0\ubc95\uc778\uc138\uc758 \ud68c\uacc4\ucc98\ub9ac)<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\ud55c\uad6d \ud68c\uacc4 \uae30\uc900\uc5d0\uc11c\uc758 \uc801\uc808\ud55c \ud45c\ud604<\/strong><\/h3>\n\n\n\n<p>&#8220;\uac10\uc0b0(\u6e1b\u7b97)&#8221;\uc740 \uc77c\ubcf8\uc5d0\uc11c \ud754\ud788 \uc4f0\uc774\ub294 \uc138\ubc95 \uc6a9\uc5b4\ub85c, <span style=\"text-decoration: underline;\">\ud55c\uad6d\uc5d0\uc11c\ub294 &#8220;\ucc28\uac10&#8221; \ub610\ub294 &#8220;\ucc28\uac10\ub418\ub294 \ud56d\ubaa9&#8221;<\/span>\uc73c\ub85c \ub354 \uc790\uc5f0\uc2a4\ub7fd\uac8c \ud45c\ud604\ub429\ub2c8\ub2e4.\uac10\uc0b0 \uc77c\uc2dc\uc801 \ucc28\uc774\ub294 \ud55c\uad6d\uc5d0\uc11c\ub294 <strong><span style=\"text-decoration: underline;\">&#8220;\ucc28\uac10\ud560 \uc77c\uc2dc\uc801 \ucc28\uc774&#8221;<\/span><\/strong> \ub610\ub294 <strong><span style=\"text-decoration: underline;\">&#8220;\uc790\uc0b0\uc131 \uc77c\uc2dc\uc801 \ucc28\uc774&#8221;<\/span><\/strong>\ub85c \ud45c\ud604\ud569\ub2c8\ub2e4.\uc774\ub294 \ubbf8\ub798\uc5d0 \uc138\uae08 \ubd80\ub2f4\uc744 \uc904\uc774\ub294 \ud6a8\uacfc\uac00 \uc788\ub294 \ud56d\ubaa9\uc744 \ub73b\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">&#x270c;&#xfe0f; \ubc1c\uc790\ucde8 \uae30\ub85d\ud558\uae30<\/h2>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/20250122.pdf\" type=\"application\/pdf\" style=\"width:100%;height:1030px\" aria-label=\"Embed of 20250122.\"><\/object><a id=\"wp-block-file--media-49a990ae-d1af-4850-aace-c921c09127fb\" href=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/20250122.pdf\">20250122<\/a><a href=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/20250122.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-49a990ae-d1af-4850-aace-c921c09127fb\">\ub2e4\uc6b4\ub85c\ub4dc<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Day-15 &#8220;\ub2f9\uc2e0\uc774 \ub450\ub824\uc6cc\ud558\ub294 \uc77c\uc5d0 \ub3c4\uc804\ud558\ub77c.&#8221; 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