소득세법 시행령

연금소득 간이세액표(제189조제2항 관련)
주: 1. 이 간이세액표의 해당 세액은 연금소득공제ㆍ인적공제 및 표준공제를 반영하여 계산한 금액임. 2. 공제대상 가족수가 7명을 초과하는 경우의 세액은 다음 가목의 금액에서 나목의 금액을 뺀 금액으로 함. 가. 공제대상 가족의 수가 7명인 경우의 세액 나. (공제대상 가족의 수가 6명인 경우의 세액 - 공제대상 가족의 수가 7명인 경우의 세액) × 7명을 초과하는 가족의 수

(70세 이상자가 없는 경우) (단위: 원)
공제대상 가족수 월환산액(천원)			1		2			3		4			5			6			7
560	565		0		0			0		0			0			0			0
565	570		0		0			0		0			0			0			0
570	575		0		0			0		0			0			0			0
575	580		0		0			0		0			0			0			0
580	585		0		0			0		0			0			0			0
585	590		0		0			0		0			0			0			0
590	595		0		0			0		0			0			0			0
595	600		0		0			0		0			0			0			0
600	605		0		0			0		0			0			0			0
605	610		0		0			0		0			0			0			0
610	615		0		0			0		0			0			0			0
615	620		0		0			0		0			0			0			0
620	625		0		0			0		0			0			0			0
625	630		0		0			0		0			0			0			0
630	635		0		0			0		0			0			0			0
635	640		0		0			0		0			0			0			0
640	645		0		0			0		0			0			0			0
645	650		0		0			0		0			0			0			0
650	655		0		0			0		0			0			0			0
655	660		0		0			0		0			0			0			0
660	665		0		0			0		0			0			0			0
665	670		1,200		0			0		0			0			0			0
670	675		1,440		0			0		0			0			0			0
675	680		1,680		0			0		0			0			0			0
680	685		1,920		0			0		0			0			0			0
685	690		2,160		0			0		0			0			0			0
690	695		2,400		0			0		0			0			0			0
695	700		2,640		0			0		0			0			0			0
700	705		2,880		0			0		0			0			0			0
705	710		3,120		0			0		0			0			0			0
710	715		3,360		0			0		0			0			0			0
715	720		3,600		0			0		0			0			0			0
720	725		3,840		0			0		0			0			0			0
725	730		4,080		0			0		0			0			0			0
730	735		4,320		0			0		0			0			0			0
735	740		4,560		0			0		0			0			0			0
740	745		4,800		0			0		0			0			0			0
745	750		5,040		0			0		0			0			0			0
750	755		5,280		0			0		0			0			0			0
755	760		5,520		0			0		0			0			0			0
760	765		5,760		0			0		0			0			0			0
765	770		6,000		0			0		0			0			0			0
770	775		6,240		0			0		0			0			0			0
775	780		6,480		0			0		0			0			0			0
780	785		6,720		0			0		0			0			0			0
785	790		6,960		0			0		0			0			0			0
790	795		7,200		0			0		0			0			0			0
795	800		7,440		0			0		0			0			0			0
800	805		7,680		0			0		0			0			0			0
805	810		7,920		0			0		0			0			0			0
810	815		8,160		0			0		0			0			0			0
815	820		8,400		0			0		0			0			0			0
820	825		8,640		1,140			0		0			0			0			0
825	830		8,880		1,380			0		0			0			0			0
830	835		9,120		1,620			0		0			0			0			0
835	840		9,360		1,860			0		0			0			0			0
840	845		9,600		2,100			0		0			0			0			0
845	850		9,840		2,340			0		0			0			0			0
850	855		10,080		2,580			0		0			0			0			0
855	860		10,320		2,820			0		0			0			0			0
860	865		10,560		3,060			0		0			0			0			0
865	870		10,800		3,300			0		0			0			0			0
870	875		11,040		3,540			0		0			0			0			0
875	880		11,280		3,780			0		0			0			0			0
880	885		11,520		4,020			0		0			0			0			0
885	890		11,760		4,260			0		0			0			0			0
890	895		12,000		4,500			0		0			0			0			0
895	900		12,240		4,740			0		0			0			0			0
900	905		12,480		4,980			0		0			0			0			0
905	910		12,720		5,220			0		0			0			0			0
910	915		12,960		5,460			0		0			0			0			0
915	920		13,200		5,700			0		0			0			0			0
920	925		13,440		5,940			0		0			0			0			0
925	930		13,680		6,180			0		0			0			0			0
930	935		13,920		6,420			0		0			0			0			0
935	940		14,160		6,660			0		0			0			0			0
940	945		14,400		6,900			0		0			0			0			0
945	950		14,640		7,140			0		0			0			0			0
950	955		14,880		7,380			0		0			0			0			0
955	960		15,120		7,620			0		0			0			0			0
960	965		15,360		7,860			0		0			0			0			0
965	970		15,600		8,100			0		0			0			0			0
970	975		15,840		8,340			0		0			0			0			0
975	980		16,080		8,580			1,080		0			0			0			0
980	985		16,320		8,820			1,320		0			0			0			0
985	990		16,560		9,060			1,560		0			0			0			0
990	995		16,800		9,300			1,800		0			0			0			0
995	1,000		17,040		9,540			2,040		0			0			0			0
1,000	1,010		17,400		9,900			2,400		0			0			0			0
1,010	1,020		17,880		10,380			2,880		0			0			0			0
1,020	1,030		18,360		10,860			3,360		0			0			0			0
1,030	1,040		18,840		11,340			3,840		0			0			0			0
1,040	1,050		19,320		11,820			4,320		0			0			0			0
1,050	1,060		19,800		12,300			4,800		0			0			0			0
1,060	1,070		20,280		12,780			5,280		0			0			0			0
1,070	1,080		20,760		13,260			5,760		0			0			0			0
1,080	1,090		21,240		13,740			6,240		0			0			0			0
1,090	1,100		21,720		14,220			6,720		0			0			0			0
1,100	1,110		22,200		14,700			7,200		0			0			0			0
1,110	1,120		22,680		15,180			7,680		0			0			0			0
1,120	1,130		23,160		15,660			8,160		0			0			0			0
1,130	1,140		23,640		16,140			8,640		1,140			0			0			0
1,140	1,150		24,120		16,620			9,120		1,620			0			0			0
1,150	1,160		24,600		17,100			9,600		2,100			0			0			0
1,160	1,170		25,080		17,580			10,080		2,580			0			0			0
1,170	1,180		25,610		18,110			10,610		3,110			0			0			0
1,180	1,190		26,150		18,650			11,150		3,650			0			0			0
1,190	1,200		26,690		19,190			11,690		4,190			0			0			0
1,200	1,210		27,230		19,730			12,230		4,730			0			0			0
1,210	1,220		27,770		20,270			12,770		5,270			0			0			0
1,220	1,230		28,310		20,810			13,310		5,810			0			0			0
1,230	1,240		28,850		21,350			13,850		6,350			0			0			0
1,240	1,250		29,390		21,890			14,390		6,890			0			0			0
1,250	1,260		29,930		22,430			14,930		7,430			0			0			0
1,260	1,270		30,470		22,970			15,470		7,970			0			0			0
1,270	1,280		31,010		23,510			16,010		8,510			1,010			0			0
1,280	1,290		31,550		24,050			16,550		9,050			1,550			0			0
1,290	1,300		32,090		24,590			17,090		9,590			2,090			0			0
1,300	1,310		32,630		25,130			17,630		10,130			2,630			0			0
1,310	1,320		33,170		25,670			18,170		10,670			3,170			0			0
1,320	1,330		33,710		26,210			18,710		11,210			3,710			0			0
1,330	1,340		34,250		26,750			19,250		11,750			4,250			0			0
1,340	1,350		34,790		27,290			19,790		12,290			4,790			0			0
1,350	1,360		35,330		27,830			20,330		12,830			5,330			0			0
1,360	1,370		35,870		28,370			20,870		13,370			5,870			0			0
1,370	1,380		36,410		28,910			21,410		13,910			6,410			0			0
1,380	1,390		36,950		29,450			21,950		14,450			6,950			0			0
1,390	1,400		37,490		29,990			22,490		14,990			7,490			0			0
1,400	1,410		38,030		30,530			23,030		15,530			8,030			0			0
1,410	1,420		38,570		31,070			23,570		16,070			8,570			1,070			0
1,420	1,430		39,110		31,610			24,110		16,610			9,110			1,610			0
1,430	1,440		39,650		32,150			24,650		17,150			9,650			2,150			0
1,440	1,450		40,190		32,690			25,190		17,690			10,190			2,690			0
1,450	1,460		40,730		33,230			25,730		18,230			10,730			3,230			0
1,460	1,470		41,270		33,770			26,270		18,770			11,270			3,770			0
1,470	1,480		41,810		34,310			26,810		19,310			11,810			4,310			0
1,480	1,490		42,350		34,850			27,350		19,850			12,350			4,850			0
1,490	1,500		42,890		35,390			27,890		20,390			12,890			5,390			0
1,500	1,510		43,430		35,930			28,430		20,930			13,430			5,930			0
1,510	1,520		43,970		36,470			28,970		21,470			13,970			6,470			0
1,520	1,530		44,510		37,010			29,510		22,010			14,510			7,010			0
1,530	1,540		45,050		37,550			30,050		22,550			15,050			7,550			0
1,540	1,550		45,590		38,090			30,590		23,090			15,590			8,090			0
1,550	1,560		46,130		38,630			31,130		23,630			16,130			8,630			1,130
1,560	1,570		46,670		39,170			31,670		24,170			16,670			9,170			1,670
1,570	1,580		47,210		39,710			32,210		24,710			17,210			9,710			2,210
1,580	1,590		47,750		40,250			32,750		25,250			17,750			10,250			2,750
1,590	1,600		48,290		40,790			33,290		25,790			18,290			10,790			3,290
1,600	1,610		48,830		41,330			33,830		26,330			18,830			11,330			3,830
1,610	1,620		49,370		41,870			34,370		26,870			19,370			11,870			4,370
1,620	1,630		49,910		42,410			34,910		27,410			19,910			12,410			4,910
1,630	1,640		50,450		42,950			35,450		27,950			20,450			12,950			5,450
1,640	1,650		50,990		43,490			35,990		28,490			20,990			13,490			5,990
1,650	1,660		51,530		44,030			36,530		29,030			21,530			14,030			6,530
1,660	1,670		52,070		44,570			37,070		29,570			22,070			14,570			7,070
1,670	1,680		52,610		45,110			37,610		30,110			22,610			15,110			7,610
1,680	1,690		53,150		45,650			38,150		30,650			23,150			15,650			8,150
1,690	1,700		53,690		46,190			38,690		31,190			23,690			16,190			8,690
1,700	1,710		54,230		46,730			39,230		31,730			24,230			16,730			9,230
1,710	1,720		54,770		47,270			39,770		32,270			24,770			17,270			9,770
1,720	1,730		55,310		47,810			40,310		32,810			25,310			17,810			10,310
1,730	1,740		55,850		48,350			40,850		33,350			25,850			18,350			10,850
1,740	1,750		56,390		48,890			41,390		33,890			26,390			18,890			11,390
1,750	1,760		56,930		49,430			41,930		34,430			26,930			19,430			11,930
1,760	1,770		57,470		49,970			42,470		34,970			27,470			19,970			12,470
1,770	1,780		58,010		50,510			43,010		35,510			28,010			20,510			13,010
1,780	1,790		58,550		51,050			43,550		36,050			28,550			21,050			13,550
1,790	1,800		59,090		51,590			44,090		36,590			29,090			21,590			14,090
1,800	1,810		59,630		52,130			44,630		37,130			29,630			22,130			14,630
1,810	1,820		60,170		52,670			45,170		37,670			30,170			22,670			15,170
1,820	1,830		60,710		53,210			45,710		38,210			30,710			23,210			15,710
1,830	1,840		61,250		53,750			46,250		38,750			31,250			23,750			16,250
1,840	1,850		61,790		54,290			46,790		39,290			31,790			24,290			16,790
1,850	1,860		62,330		54,830			47,330		39,830			32,330			24,830			17,330
1,860	1,870		62,870		55,370			47,870		40,370			32,870			25,370			17,870
1,870	1,880		63,410		55,910			48,410		40,910			33,410			25,910			18,410
1,880	1,890		63,950		56,450			48,950		41,450			33,950			26,450			18,950
1,890	1,900		64,990		56,990			49,490		41,990			34,490			26,990			19,490
1,900	1,910		66,340		57,530			50,030		42,530			35,030			27,530			20,030
1,910	1,920		67,690		58,070			50,570		43,070			35,570			28,070			20,570
1,920	1,930		69,040		58,610			51,110		43,610			36,110			28,610			21,110
1,930	1,940		70,390		59,150			51,650		44,150			36,650			29,150			21,650
1,940	1,950		71,740		59,690			52,190		44,690			37,190			29,690			22,190
1,950	1,960		73,090		60,230			52,730		45,230			37,730			30,230			22,730
1,960	1,970		74,440		60,770			53,270		45,770			38,270			30,770			23,270
1,970	1,980		75,790		61,310			53,810		46,310			38,810			31,310			23,810
1,980	1,990		77,140		61,850			54,350		46,850			39,350			31,850			24,350
1,990	2,000		78,490		62,390			54,890		47,390			39,890			32,390			24,890
2,000	2,020		80,510		63,200			55,700		48,200			40,700			33,200			25,700
2,020	2,040		83,210		64,460			56,780		49,280			41,780			34,280			26,780
2,040	2,060		85,910		67,160			57,860		50,360			42,860			35,360			27,860
2,060	2,080		88,610		69,860			58,940		51,440			43,940			36,440			28,940
2,080	2,100		91,310		72,560			60,020		52,520			45,020			37,520			30,020
2,100	2,120		94,010		75,260			61,100		53,600			46,100			38,600			31,100
2,120	2,140		96,710		77,960			62,180		54,680			47,180			39,680			32,180
2,140	2,160		99,410		80,660			63,260		55,760			48,260			40,760			33,260
2,160	2,180		102,110		83,360			64,610		56,840			49,340			41,840			34,340
2,180	2,200		104,810		86,060			67,310		57,920			50,420			42,920			35,420
2,200	2,220		107,510		88,760			70,010		59,000			51,500			44,000			36,500
2,220	2,240		110,210		91,460			72,710		60,080			52,580			45,080			37,580
2,240	2,260		112,910		94,160			75,410		61,160			53,660			46,160			38,660
2,260	2,280		115,610		96,860			78,110		62,240			54,740			47,240			39,740
2,280	2,300		118,310		99,560			80,810		63,320			55,820			48,320			40,820
2,300	2,320		121,010		102,260			83,510		64,760			56,900			49,400			41,900
2,320	2,340		123,710		104,960			86,210		67,460			57,980			50,480			42,980
2,340	2,360		126,410		107,660			88,910		70,160			59,060			51,560			44,060
2,360	2,380		129,110		110,360			91,610		72,860			60,140			52,640			45,140
2,380	2,400		131,810		113,060			94,310		75,560			61,220			53,720			46,220
2,400	2,420		134,510		115,760			97,010		78,260			62,300			54,800			47,300
2,420	2,440		137,210		118,460			99,710		80,960			63,380			55,880			48,380
2,440	2,460		139,910		121,160			102,410		83,660			64,910			56,960			49,460
2,460	2,480		142,610		123,860			105,110		86,360			67,610			58,040			50,540
2,480	2,500		145,310		126,560			107,810		89,060			70,310			59,120			51,620
2,500	2,520		148,010		129,260			110,510		91,760			73,010			60,200			52,700
2,520	2,540		150,710		131,960			113,210		94,460			75,710			61,280			53,780
2,540	2,560		153,410		134,660			115,910		97,160			78,410			62,360			54,860
2,560	2,580		156,110		137,360			118,610		99,860			81,110			63,440			55,940
2,580	2,600		158,810		140,060			121,310		102,560			83,810			65,060			57,020
2,600	2,620		161,510		142,760			124,010		105,260			86,510			67,760			58,100
2,620	2,640		164,210		145,460			126,710		107,960			89,210			70,460			59,180
2,640	2,660		166,910		148,160			129,410		110,660			91,910			73,160			60,260
2,660	2,680		169,610		150,860			132,110		113,360			94,610			75,860			61,340
2,680	2,700		172,310		153,560			134,810		116,060			97,310			78,560			62,420
2,700	2,720		175,010		156,260			137,510		118,760			100,010			81,260			63,500
2,720	2,740		177,710		158,960			140,210		121,460			102,710			83,960			65,210
2,740	2,760		180,410		161,660			142,910		124,160			105,410			86,660			67,910
2,760	2,780		183,110		164,360			145,610		126,860			108,110			89,360			70,610
2,780	2,800		185,810		167,060			148,310		129,560			110,810			92,060			73,310
2,800	2,820		188,510		169,760			151,010		132,260			113,510			94,760			76,010
2,820	2,840		191,210		172,460			153,710		134,960			116,210			97,460			78,710
2,840	2,860		193,910		175,160			156,410		137,660			118,910			100,160			81,410
2,860	2,880		196,610		177,860			159,110		140,360			121,610			102,860			84,110
2,880	2,900		199,310		180,560			161,810		143,060			124,310			105,560			86,810
2,900	2,920		202,010		183,260			164,510		145,760			127,010			108,260			89,510
2,920	2,940		204,710		185,960			167,210		148,460			129,710			110,960			92,210
2,940	2,960		207,410		188,660			169,910		151,160			132,410			113,660			94,910
2,960	2,980		210,110		191,360			172,610		153,860			135,110			116,360			97,610
2,980	3,000		212,810		194,060			175,310		156,560			137,810			119,060			100,310
3,000	3,020		215,510		196,760			178,010		159,260			140,510			121,760			103,010
3,020	3,040		218,210		199,460			180,710		161,960			143,210			124,460			105,710
3,040	3,060		220,910		202,160			183,410		164,660			145,910			127,160			108,410
3,060	3,080		223,610		204,860			186,110		167,360			148,610			129,860			111,110
3,080	3,100		226,310		207,560			188,810		170,060			151,310			132,560			113,810
3,100	3,120		229,010		210,260			191,510		172,760			154,010			135,260			116,510
3,120	3,140		231,710		212,960			194,210		175,460			156,710			137,960			119,210
3,140	3,160		234,410		215,660			196,910		178,160			159,410			140,660			121,910
3,160	3,180		237,110		218,360			199,610		180,860			162,110			143,360			124,610
3,180	3,200		239,810		221,060			202,310		183,560			164,810			146,060			127,310
3,200	3,220		242,510		223,760			205,010		186,260			167,510			148,760			130,010
3,220	3,240		245,210		226,460			207,710		188,960			170,210			151,460			132,710
3,240	3,260		247,910		229,160			210,410		191,660			172,910			154,160			135,410
3,260	3,280		250,610		231,860			213,110		194,360			175,610			156,860			138,110
3,280	3,300		253,310		234,560			215,810		197,060			178,310			159,560			140,810
3,300	3,320		256,010		237,260			218,510		199,760			181,010			162,260			143,510
3,320	3,340		258,710		239,960			221,210		202,460			183,710			164,960			146,210
3,340	3,360		261,410		242,660			223,910		205,160			186,410			167,660			148,910
3,360	3,380		264,110		245,360			226,610		207,860			189,110			170,360			151,610
3,380	3,400		266,810		248,060			229,310		210,560			191,810			173,060			154,310
3,400	3,420		269,510		250,760			232,010		213,260			194,510			175,760			157,010
3,420	3,440		272,410		253,660			234,910		216,160			197,410			178,660			159,910
3,440	3,460		275,410		256,660			237,910		219,160			200,410			181,660			162,910
3,460	3,480		278,410		259,660			240,910		222,160			203,410			184,660			165,910
3,480	3,500		281,410		262,660			243,910		225,160			206,410			187,660			168,910
3,500	3,520		284,410		265,660			246,910		228,160			209,410			190,660			171,910
3,520	3,540		287,410		268,660			249,910		231,160			212,410			193,660			174,910
3,540	3,560		290,410		271,660			252,910		234,160			215,410			196,660			177,910
3,560	3,580		293,410		274,660			255,910		237,160			218,410			199,660			180,910
3,580	3,600		296,410		277,660			258,910		240,160			221,410			202,660			183,910
3,600	3,620		299,410		280,660			261,910		243,160			224,410			205,660			186,910
3,620	3,640		302,410		283,660			264,910		246,160			227,410			208,660			189,910
3,640	3,660		305,410		286,660			267,910		249,160			230,410			211,660			192,910
3,660	3,680		308,410		289,660			270,910		252,160			233,410			214,660			195,910
3,680	3,700		311,410		292,660			273,910		255,160			236,410			217,660			198,910
3,700	3,720		314,410		295,660			276,910		258,160			239,410			220,660			201,910
3,720	3,740		317,410		298,660			279,910		261,160			242,410			223,660			204,910
3,740	3,760		320,410		301,660			282,910		264,160			245,410			226,660			207,910
3,760	3,780		323,410		304,660			285,910		267,160			248,410			229,660			210,910
3,780	3,800		326,410		307,660			288,910		270,160			251,410			232,660			213,910
3,800	3,820		329,410		310,660			291,910		273,160			254,410			235,660			216,910
3,820	3,840		332,410		313,660			294,910		276,160			257,410			238,660			219,910
3,840	3,860		335,410		316,660			297,910		279,160			260,410			241,660			222,910
3,860	3,880		338,410		319,660			300,910		282,160			263,410			244,660			225,910
3,880	3,900		341,410		322,660			303,910		285,160			266,410			247,660			228,910
3,900	3,920		344,410		325,660			306,910		288,160			269,410			250,660			231,910
3,920	3,940		347,410		328,660			309,910		291,160			272,410			253,660			234,910
3,940	3,960		350,410		331,660			312,910		294,160			275,410			256,660			237,910
3,960	3,980		353,410		334,660			315,910		297,160			278,410			259,660			240,910
3,980	4,000		356,410		337,660			318,910		300,160			281,410			262,660			243,910
4,000이상			357,910		339,160			320,410		301,660			282,910			264,160			245,410

(70세 이상자가 1명인 경우) (단위: 원)
공제대상 가족수 월환산액(천원)			1		2			3		4			5			6			7
670	675		0		0			0		0			0			0			0
675	680		0		0			0		0			0			0			0
680	685		0		0			0		0			0			0			0
685	690		0		0			0		0			0			0			0
690	695		0		0			0		0			0			0			0
695	700		0		0			0		0			0			0			0
700	705		0		0			0		0			0			0			0
705	710		0		0			0		0			0			0			0
710	715		0		0			0		0			0			0			0
715	720		0		0			0		0			0			0			0
720	725		0		0			0		0			0			0			0
725	730		0		0			0		0			0			0			0
730	735		0		0			0		0			0			0			0
735	740		0		0			0		0			0			0			0
740	745		0		0			0		0			0			0			0
745	750		0		0			0		0			0			0			0
750	755		0		0			0		0			0			0			0
755	760		0		0			0		0			0			0			0
760	765		0		0			0		0			0			0			0
765	770		1,000		0			0		0			0			0			0
770	775		1,240		0			0		0			0			0			0
775	780		1,480		0			0		0			0			0			0
780	785		1,720		0			0		0			0			0			0
785	790		1,960		0			0		0			0			0			0
790	795		2,200		0			0		0			0			0			0
795	800		2,440		0			0		0			0			0			0
800	805		2,680		0			0		0			0			0			0
805	810		2,920		0			0		0			0			0			0
810	815		3,160		0			0		0			0			0			0
815	820		3,400		0			0		0			0			0			0
820	825		3,640		0			0		0			0			0			0
825	830		3,880		0			0		0			0			0			0
830	835		4,120		0			0		0			0			0			0
835	840		4,360		0			0		0			0			0			0
840	845		4,600		0			0		0			0			0			0
845	850		4,840		0			0		0			0			0			0
850	855		5,080		0			0		0			0			0			0
855	860		5,320		0			0		0			0			0			0
860	865		5,560		0			0		0			0			0			0
865	870		5,800		0			0		0			0			0			0
870	875		6,040		0			0		0			0			0			0
875	880		6,280		0			0		0			0			0			0
880	885		6,520		0			0		0			0			0			0
885	890		6,760		0			0		0			0			0			0
890	895		7,000		0			0		0			0			0			0
895	900		7,240		0			0		0			0			0			0
900	905		7,480		0			0		0			0			0			0
905	910		7,720		0			0		0			0			0			0
910	915		7,960		0			0		0			0			0			0
915	920		8,200		0			0		0			0			0			0
920	925		8,440		0			0		0			0			0			0
925	930		8,680		1,180			0		0			0			0			0
930	935		8,920		1,420			0		0			0			0			0
935	940		9,160		1,660			0		0			0			0			0
940	945		9,400		1,900			0		0			0			0			0
945	950		9,640		2,140			0		0			0			0			0
950	955		9,880		2,380			0		0			0			0			0
955	960		10,120		2,620			0		0			0			0			0
960	965		10,360		2,860			0		0			0			0			0
965	970		10,600		3,100			0		0			0			0			0
970	975		10,840		3,340			0		0			0			0			0
975	980		11,080		3,580			0		0			0			0			0
980	985		11,320		3,820			0		0			0			0			0
985	990		11,560		4,060			0		0			0			0			0
990	995		11,800		4,300			0		0			0			0			0
995	1,000		12,040		4,540			0		0			0			0			0
1,000	1,010		12,400		4,900			0		0			0			0			0
1,010	1,020		12,880		5,380			0		0			0			0			0
1,020	1,030		13,360		5,860			0		0			0			0			0
1,030	1,040		13,840		6,340			0		0			0			0			0
1,040	1,050		14,320		6,820			0		0			0			0			0
1,050	1,060		14,800		7,300			0		0			0			0			0
1,060	1,070		15,280		7,780			0		0			0			0			0
1,070	1,080		15,760		8,260			0		0			0			0			0
1,080	1,090		16,240		8,740			1,240		0			0			0			0
1,090	1,100		16,720		9,220			1,720		0			0			0			0
1,100	1,110		17,200		9,700			2,200		0			0			0			0
1,110	1,120		17,680		10,180			2,680		0			0			0			0
1,120	1,130		18,160		10,660			3,160		0			0			0			0
1,130	1,140		18,640		11,140			3,640		0			0			0			0
1,140	1,150		19,120		11,620			4,120		0			0			0			0
1,150	1,160		19,600		12,100			4,600		0			0			0			0
1,160	1,170		20,080		12,580			5,080		0			0			0			0
1,170	1,180		20,610		13,110			5,610		0			0			0			0
1,180	1,190		21,150		13,650			6,150		0			0			0			0
1,190	1,200		21,690		14,190			6,690		0			0			0			0
1,200	1,210		22,230		14,730			7,230		0			0			0			0
1,210	1,220		22,770		15,270			7,770		0			0			0			0
1,220	1,230		23,310		15,810			8,310		0			0			0			0
1,230	1,240		23,850		16,350			8,850		1,350			0			0			0
1,240	1,250		24,390		16,890			9,390		1,890			0			0			0
1,250	1,260		24,930		17,430			9,930		2,430			0			0			0
1,260	1,270		25,470		17,970			10,470		2,970			0			0			0
1,270	1,280		26,010		18,510			11,010		3,510			0			0			0
1,280	1,290		26,550		19,050			11,550		4,050			0			0			0
1,290	1,300		27,090		19,590			12,090		4,590			0			0			0
1,300	1,310		27,630		20,130			12,630		5,130			0			0			0
1,310	1,320		28,170		20,670			13,170		5,670			0			0			0
1,320	1,330		28,710		21,210			13,710		6,210			0			0			0
1,330	1,340		29,250		21,750			14,250		6,750			0			0			0
1,340	1,350		29,790		22,290			14,790		7,290			0			0			0
1,350	1,360		30,330		22,830			15,330		7,830			0			0			0
1,360	1,370		30,870		23,370			15,870		8,370			0			0			0
1,370	1,380		31,410		23,910			16,410		8,910			1,410			0			0
1,380	1,390		31,950		24,450			16,950		9,450			1,950			0			0
1,390	1,400		32,490		24,990			17,490		9,990			2,490			0			0
1,400	1,410		33,030		25,530			18,030		10,530			3,030			0			0
1,410	1,420		33,570		26,070			18,570		11,070			3,570			0			0
1,420	1,430		34,110		26,610			19,110		11,610			4,110			0			0
1,430	1,440		34,650		27,150			19,650		12,150			4,650			0			0
1,440	1,450		35,190		27,690			20,190		12,690			5,190			0			0
1,450	1,460		35,730		28,230			20,730		13,230			5,730			0			0
1,460	1,470		36,270		28,770			21,270		13,770			6,270			0			0
1,470	1,480		36,810		29,310			21,810		14,310			6,810			0			0
1,480	1,490		37,350		29,850			22,350		14,850			7,350			0			0
1,490	1,500		37,890		30,390			22,890		15,390			7,890			0			0
1,500	1,510		38,430		30,930			23,430		15,930			8,430			0			0
1,510	1,520		38,970		31,470			23,970		16,470			8,970			1,470			0
1,520	1,530		39,510		32,010			24,510		17,010			9,510			2,010			0
1,530	1,540		40,050		32,550			25,050		17,550			10,050			2,550			0
1,540	1,550		40,590		33,090			25,590		18,090			10,590			3,090			0
1,550	1,560		41,130		33,630			26,130		18,630			11,130			3,630			0
1,560	1,570		41,670		34,170			26,670		19,170			11,670			4,170			0
1,570	1,580		42,210		34,710			27,210		19,710			12,210			4,710			0
1,580	1,590		42,750		35,250			27,750		20,250			12,750			5,250			0
1,590	1,600		43,290		35,790			28,290		20,790			13,290			5,790			0
1,600	1,610		43,830		36,330			28,830		21,330			13,830			6,330			0
1,610	1,620		44,370		36,870			29,370		21,870			14,370			6,870			0
1,620	1,630		44,910		37,410			29,910		22,410			14,910			7,410			0
1,630	1,640		45,450		37,950			30,450		22,950			15,450			7,950			0
1,640	1,650		45,990		38,490			30,990		23,490			15,990			8,490			0
1,650	1,660		46,530		39,030			31,530		24,030			16,530			9,030			1,530
1,660	1,670		47,070		39,570			32,070		24,570			17,070			9,570			2,070
1,670	1,680		47,610		40,110			32,610		25,110			17,610			10,110			2,610
1,680	1,690		48,150		40,650			33,150		25,650			18,150			10,650			3,150
1,690	1,700		48,690		41,190			33,690		26,190			18,690			11,190			3,690
1,700	1,710		49,230		41,730			34,230		26,730			19,230			11,730			4,230
1,710	1,720		49,770		42,270			34,770		27,270			19,770			12,270			4,770
1,720	1,730		50,310		42,810			35,310		27,810			20,310			12,810			5,310
1,730	1,740		50,850		43,350			35,850		28,350			20,850			13,350			5,850
1,740	1,750		51,390		43,890			36,390		28,890			21,390			13,890			6,390
1,750	1,760		51,930		44,430			36,930		29,430			21,930			14,430			6,930
1,760	1,770		52,470		44,970			37,470		29,970			22,470			14,970			7,470
1,770	1,780		53,010		45,510			38,010		30,510			23,010			15,510			8,010
1,780	1,790		53,550		46,050			38,550		31,050			23,550			16,050			8,550
1,790	1,800		54,090		46,590			39,090		31,590			24,090			16,590			9,090
1,800	1,810		54,630		47,130			39,630		32,130			24,630			17,130			9,630
1,810	1,820		55,170		47,670			40,170		32,670			25,170			17,670			10,170
1,820	1,830		55,710		48,210			40,710		33,210			25,710			18,210			10,710
1,830	1,840		56,250		48,750			41,250		33,750			26,250			18,750			11,250
1,840	1,850		56,790		49,290			41,790		34,290			26,790			19,290			11,790
1,850	1,860		57,330		49,830			42,330		34,830			27,330			19,830			12,330
1,860	1,870		57,870		50,370			42,870		35,370			27,870			20,370			12,870
1,870	1,880		58,410		50,910			43,410		35,910			28,410			20,910			13,410
1,880	1,890		58,950		51,450			43,950		36,450			28,950			21,450			13,950
1,890	1,900		59,490		51,990			44,490		36,990			29,490			21,990			14,490
1,900	1,910		60,030		52,530			45,030		37,530			30,030			22,530			15,030
1,910	1,920		60,570		53,070			45,570		38,070			30,570			23,070			15,570
1,920	1,930		61,110		53,610			46,110		38,610			31,110			23,610			16,110
1,930	1,940		61,650		54,150			46,650		39,150			31,650			24,150			16,650
1,940	1,950		62,190		54,690			47,190		39,690			32,190			24,690			17,190
1,950	1,960		62,730		55,230			47,730		40,230			32,730			25,230			17,730
1,960	1,970		63,270		55,770			48,270		40,770			33,270			25,770			18,270
1,970	1,980		63,810		56,310			48,810		41,310			33,810			26,310			18,810
1,980	1,990		64,640		56,850			49,350		41,850			34,350			26,850			19,350
1,990	2,000		65,990		57,390			49,890		42,390			34,890			27,390			19,890
2,000	2,020		68,010		58,200			50,700		43,200			35,700			28,200			20,700
2,020	2,040		70,710		59,280			51,780		44,280			36,780			29,280			21,780
2,040	2,060		73,410		60,360			52,860		45,360			37,860			30,360			22,860
2,060	2,080		76,110		61,440			53,940		46,440			38,940			31,440			23,940
2,080	2,100		78,810		62,520			55,020		47,520			40,020			32,520			25,020
2,100	2,120		81,510		63,600			56,100		48,600			41,100			33,600			26,100
2,120	2,140		84,210		65,460			57,180		49,680			42,180			34,680			27,180
2,140	2,160		86,910		68,160			58,260		50,760			43,260			35,760			28,260
2,160	2,180		89,610		70,860			59,340		51,840			44,340			36,840			29,340
2,180	2,200		92,310		73,560			60,420		52,920			45,420			37,920			30,420
2,200	2,220		95,010		76,260			61,500		54,000			46,500			39,000			31,500
2,220	2,240		97,710		78,960			62,580		55,080			47,580			40,080			32,580
2,240	2,260		100,410		81,660			63,660		56,160			48,660			41,160			33,660
2,260	2,280		103,110		84,360			65,610		57,240			49,740			42,240			34,740
2,280	2,300		105,810		87,060			68,310		58,320			50,820			43,320			35,820
2,300	2,320		108,510		89,760			71,010		59,400			51,900			44,400			36,900
2,320	2,340		111,210		92,460			73,710		60,480			52,980			45,480			37,980
2,340	2,360		113,910		95,160			76,410		61,560			54,060			46,560			39,060
2,360	2,380		116,610		97,860			79,110		62,640			55,140			47,640			40,140
2,380	2,400		119,310		100,560			81,810		63,720			56,220			48,720			41,220
2,400	2,420		122,010		103,260			84,510		65,760			57,300			49,800			42,300
2,420	2,440		124,710		105,960			87,210		68,460			58,380			50,880			43,380
2,440	2,460		127,410		108,660			89,910		71,160			59,460			51,960			44,460
2,460	2,480		130,110		111,360			92,610		73,860			60,540			53,040			45,540
2,480	2,500		132,810		114,060			95,310		76,560			61,620			54,120			46,620
2,500	2,520		135,510		116,760			98,010		79,260			62,700			55,200			47,700
2,520	2,540		138,210		119,460			100,710		81,960			63,780			56,280			48,780
2,540	2,560		140,910		122,160			103,410		84,660			65,910			57,360			49,860
2,560	2,580		143,610		124,860			106,110		87,360			68,610			58,440			50,940
2,580	2,600		146,310		127,560			108,810		90,060			71,310			59,520			52,020
2,600	2,620		149,010		130,260			111,510		92,760			74,010			60,600			53,100
2,620	2,640		151,710		132,960			114,210		95,460			76,710			61,680			54,180
2,640	2,660		154,410		135,660			116,910		98,160			79,410			62,760			55,260
2,660	2,680		157,110		138,360			119,610		100,860			82,110			63,840			56,340
2,680	2,700		159,810		141,060			122,310		103,560			84,810			66,060			57,420
2,700	2,720		162,510		143,760			125,010		106,260			87,510			68,760			58,500
2,720	2,740		165,210		146,460			127,710		108,960			90,210			71,460			59,580
2,740	2,760		167,910		149,160			130,410		111,660			92,910			74,160			60,660
2,760	2,780		170,610		151,860			133,110		114,360			95,610			76,860			61,740
2,780	2,800		173,310		154,560			135,810		117,060			98,310			79,560			62,820
2,800	2,820		176,010		157,260			138,510		119,760			101,010			82,260			63,900
2,820	2,840		178,710		159,960			141,210		122,460			103,710			84,960			66,210
2,840	2,860		181,410		162,660			143,910		125,160			106,410			87,660			68,910
2,860	2,880		184,110		165,360			146,610		127,860			109,110			90,360			71,610
2,880	2,900		186,810		168,060			149,310		130,560			111,810			93,060			74,310
2,900	2,920		189,510		170,760			152,010		133,260			114,510			95,760			77,010
2,920	2,940		192,210		173,460			154,710		135,960			117,210			98,460			79,710
2,940	2,960		194,910		176,160			157,410		138,660			119,910			101,160			82,410
2,960	2,980		197,610		178,860			160,110		141,360			122,610			103,860			85,110
2,980	3,000		200,310		181,560			162,810		144,060			125,310			106,560			87,810
3,000	3,020		203,010		184,260			165,510		146,760			128,010			109,260			90,510
3,020	3,040		205,710		186,960			168,210		149,460			130,710			111,960			93,210
3,040	3,060		208,410		189,660			170,910		152,160			133,410			114,660			95,910
3,060	3,080		211,110		192,360			173,610		154,860			136,110			117,360			98,610
3,080	3,100		213,810		195,060			176,310		157,560			138,810			120,060			101,310
3,100	3,120		216,510		197,760			179,010		160,260			141,510			122,760			104,010
3,120	3,140		219,210		200,460			181,710		162,960			144,210			125,460			106,710
3,140	3,160		221,910		203,160			184,410		165,660			146,910			128,160			109,410
3,160	3,180		224,610		205,860			187,110		168,360			149,610			130,860			112,110
3,180	3,200		227,310		208,560			189,810		171,060			152,310			133,560			114,810
3,200	3,220		230,010		211,260			192,510		173,760			155,010			136,260			117,510
3,220	3,240		232,710		213,960			195,210		176,460			157,710			138,960			120,210
3,240	3,260		235,410		216,660			197,910		179,160			160,410			141,660			122,910
3,260	3,280		238,110		219,360			200,610		181,860			163,110			144,360			125,610
3,280	3,300		240,810		222,060			203,310		184,560			165,810			147,060			128,310
3,300	3,320		243,510		224,760			206,010		187,260			168,510			149,760			131,010
3,320	3,340		246,210		227,460			208,710		189,960			171,210			152,460			133,710
3,340	3,360		248,910		230,160			211,410		192,660			173,910			155,160			136,410
3,360	3,380		251,610		232,860			214,110		195,360			176,610			157,860			139,110
3,380	3,400		254,310		235,560			216,810		198,060			179,310			160,560			141,810
3,400	3,420		257,010		238,260			219,510		200,760			182,010			163,260			144,510
3,420	3,440		259,910		241,160			222,410		203,660			184,910			166,160			147,410
3,440	3,460		262,910		244,160			225,410		206,660			187,910			169,160			150,410
3,460	3,480		265,910		247,160			228,410		209,660			190,910			172,160			153,410
3,480	3,500		268,910		250,160			231,410		212,660			193,910			175,160			156,410
3,500	3,520		271,910		253,160			234,410		215,660			196,910			178,160			159,410
3,520	3,540		274,910		256,160			237,410		218,660			199,910			181,160			162,410
3,540	3,560		277,910		259,160			240,410		221,660			202,910			184,160			165,410
3,560	3,580		280,910		262,160			243,410		224,660			205,910			187,160			168,410
3,580	3,600		283,910		265,160			246,410		227,660			208,910			190,160			171,410
3,600	3,620		286,910		268,160			249,410		230,660			211,910			193,160			174,410
3,620	3,640		289,910		271,160			252,410		233,660			214,910			196,160			177,410
3,640	3,660		292,910		274,160			255,410		236,660			217,910			199,160			180,410
3,660	3,680		295,910		277,160			258,410		239,660			220,910			202,160			183,410
3,680	3,700		298,910		280,160			261,410		242,660			223,910			205,160			186,410
3,700	3,720		301,910		283,160			264,410		245,660			226,910			208,160			189,410
3,720	3,740		304,910		286,160			267,410		248,660			229,910			211,160			192,410
3,740	3,760		307,910		289,160			270,410		251,660			232,910			214,160			195,410
3,760	3,780		310,910		292,160			273,410		254,660			235,910			217,160			198,410
3,780	3,800		313,910		295,160			276,410		257,660			238,910			220,160			201,410
3,800	3,820		316,910		298,160			279,410		260,660			241,910			223,160			204,410
3,820	3,840		319,910		301,160			282,410		263,660			244,910			226,160			207,410
3,840	3,860		322,910		304,160			285,410		266,660			247,910			229,160			210,410
3,860	3,880		325,910		307,160			288,410		269,660			250,910			232,160			213,410
3,880	3,900		328,910		310,160			291,410		272,660			253,910			235,160			216,410
3,900	3,920		331,910		313,160			294,410		275,660			256,910			238,160			219,410
3,920	3,940		334,910		316,160			297,410		278,660			259,910			241,160			222,410
3,940	3,960		337,910		319,160			300,410		281,660			262,910			244,160			225,410
3,960	3,980		340,910		322,160			303,410		284,660			265,910			247,160			228,410
3,980	4,000		343,910		325,160			306,410		287,660			268,910			250,160			231,410
4,000이상			345,410		326,660			307,910		289,160			270,410			251,660			232,910

(70세 이상자가 2명인 경우) (단위: 원)
공제대상 가족수 월환산액(천원)			2			3			4			5			6			7
930	935		0			0			0			0			0			0
935	940		0			0			0			0			0			0
940	945		0			0			0			0			0			0
945	950		0			0			0			0			0			0
950	955		0			0			0			0			0			0
955	960		0			0			0			0			0			0
960	965		0			0			0			0			0			0
965	970		0			0			0			0			0			0
970	975		0			0			0			0			0			0
975	980		0			0			0			0			0			0
980	985		0			0			0			0			0			0
985	990		0			0			0			0			0			0
990	995		0			0			0			0			0			0
995	1,000		0			0			0			0			0			0
1,000	1,010		0			0			0			0			0			0
1,010	1,020		0			0			0			0			0			0
1,020	1,030		0			0			0			0			0			0
1,030	1,040		1,340			0			0			0			0			0
1,040	1,050		1,820			0			0			0			0			0
1,050	1,060		2,300			0			0			0			0			0
1,060	1,070		2,780			0			0			0			0			0
1,070	1,080		3,260			0			0			0			0			0
1,080	1,090		3,740			0			0			0			0			0
1,090	1,100		4,220			0			0			0			0			0
1,100	1,110		4,700			0			0			0			0			0
1,110	1,120		5,180			0			0			0			0			0
1,120	1,130		5,660			0			0			0			0			0
1,130	1,140		6,140			0			0			0			0			0
1,140	1,150		6,620			0			0			0			0			0
1,150	1,160		7,100			0			0			0			0			0
1,160	1,170		7,580			0			0			0			0			0
1,170	1,180		8,110			0			0			0			0			0
1,180	1,190		8,650			1,150			0			0			0			0
1,190	1,200		9,190			1,690			0			0			0			0
1,200	1,210		9,730			2,230			0			0			0			0
1,210	1,220		10,270			2,770			0			0			0			0
1,220	1,230		10,810			3,310			0			0			0			0
1,230	1,240		11,350			3,850			0			0			0			0
1,240	1,250		11,890			4,390			0			0			0			0
1,250	1,260		12,430			4,930			0			0			0			0
1,260	1,270		12,970			5,470			0			0			0			0
1,270	1,280		13,510			6,010			0			0			0			0
1,280	1,290		14,050			6,550			0			0			0			0
1,290	1,300		14,590			7,090			0			0			0			0
1,300	1,310		15,130			7,630			0			0			0			0
1,310	1,320		15,670			8,170			0			0			0			0
1,320	1,330		16,210			8,710			1,210			0			0			0
1,330	1,340		16,750			9,250			1,750			0			0			0
1,340	1,350		17,290			9,790			2,290			0			0			0
1,350	1,360		17,830			10,330			2,830			0			0			0
1,360	1,370		18,370			10,870			3,370			0			0			0
1,370	1,380		18,910			11,410			3,910			0			0			0
1,380	1,390		19,450			11,950			4,450			0			0			0
1,390	1,400		19,990			12,490			4,990			0			0			0
1,400	1,410		20,530			13,030			5,530			0			0			0
1,410	1,420		21,070			13,570			6,070			0			0			0
1,420	1,430		21,610			14,110			6,610			0			0			0
1,430	1,440		22,150			14,650			7,150			0			0			0
1,440	1,450		22,690			15,190			7,690			0			0			0
1,450	1,460		23,230			15,730			8,230			0			0			0
1,460	1,470		23,770			16,270			8,770			1,270			0			0
1,470	1,480		24,310			16,810			9,310			1,810			0			0
1,480	1,490		24,850			17,350			9,850			2,350			0			0
1,490	1,500		25,390			17,890			10,390			2,890			0			0
1,500	1,510		25,930			18,430			10,930			3,430			0			0
1,510	1,520		26,470			18,970			11,470			3,970			0			0
1,520	1,530		27,010			19,510			12,010			4,510			0			0
1,530	1,540		27,550			20,050			12,550			5,050			0			0
1,540	1,550		28,090			20,590			13,090			5,590			0			0
1,550	1,560		28,630			21,130			13,630			6,130			0			0
1,560	1,570		29,170			21,670			14,170			6,670			0			0
1,570	1,580		29,710			22,210			14,710			7,210			0			0
1,580	1,590		30,250			22,750			15,250			7,750			0			0
1,590	1,600		30,790			23,290			15,790			8,290			0			0
1,600	1,610		31,330			23,830			16,330			8,830			1,330			0
1,610	1,620		31,870			24,370			16,870			9,370			1,870			0
1,620	1,630		32,410			24,910			17,410			9,910			2,410			0
1,630	1,640		32,950			25,450			17,950			10,450			2,950			0
1,640	1,650		33,490			25,990			18,490			10,990			3,490			0
1,650	1,660		34,030			26,530			19,030			11,530			4,030			0
1,660	1,670		34,570			27,070			19,570			12,070			4,570			0
1,670	1,680		35,110			27,610			20,110			12,610			5,110			0
1,680	1,690		35,650			28,150			20,650			13,150			5,650			0
1,690	1,700		36,190			28,690			21,190			13,690			6,190			0
1,700	1,710		36,730			29,230			21,730			14,230			6,730			0
1,710	1,720		37,270			29,770			22,270			14,770			7,270			0
1,720	1,730		37,810			30,310			22,810			15,310			7,810			0
1,730	1,740		38,350			30,850			23,350			15,850			8,350			0
1,740	1,750		38,890			31,390			23,890			16,390			8,890			1,390
1,750	1,760		39,430			31,930			24,430			16,930			9,430			1,930
1,760	1,770		39,970			32,470			24,970			17,470			9,970			2,470
1,770	1,780		40,510			33,010			25,510			18,010			10,510			3,010
1,780	1,790		41,050			33,550			26,050			18,550			11,050			3,550
1,790	1,800		41,590			34,090			26,590			19,090			11,590			4,090
1,800	1,810		42,130			34,630			27,130			19,630			12,130			4,630
1,810	1,820		42,670			35,170			27,670			20,170			12,670			5,170
1,820	1,830		43,210			35,710			28,210			20,710			13,210			5,710
1,830	1,840		43,750			36,250			28,750			21,250			13,750			6,250
1,840	1,850		44,290			36,790			29,290			21,790			14,290			6,790
1,850	1,860		44,830			37,330			29,830			22,330			14,830			7,330
1,860	1,870		45,370			37,870			30,370			22,870			15,370			7,870
1,870	1,880		45,910			38,410			30,910			23,410			15,910			8,410
1,880	1,890		46,450			38,950			31,450			23,950			16,450			8,950
1,890	1,900		46,990			39,490			31,990			24,490			16,990			9,490
1,900	1,910		47,530			40,030			32,530			25,030			17,530			10,030
1,910	1,920		48,070			40,570			33,070			25,570			18,070			10,570
1,920	1,930		48,610			41,110			33,610			26,110			18,610			11,110
1,930	1,940		49,150			41,650			34,150			26,650			19,150			11,650
1,940	1,950		49,690			42,190			34,690			27,190			19,690			12,190
1,950	1,960		50,230			42,730			35,230			27,730			20,230			12,730
1,960	1,970		50,770			43,270			35,770			28,270			20,770			13,270
1,970	1,980		51,310			43,810			36,310			28,810			21,310			13,810
1,980	1,990		51,850			44,350			36,850			29,350			21,850			14,350
1,990	2,000		52,390			44,890			37,390			29,890			22,390			14,890
2,000	2,020		53,200			45,700			38,200			30,700			23,200			15,700
2,020	2,040		54,280			46,780			39,280			31,780			24,280			16,780
2,040	2,060		55,360			47,860			40,360			32,860			25,360			17,860
2,060	2,080		56,440			48,940			41,440			33,940			26,440			18,940
2,080	2,100		57,520			50,020			42,520			35,020			27,520			20,020
2,100	2,120		58,600			51,100			43,600			36,100			28,600			21,100
2,120	2,140		59,680			52,180			44,680			37,180			29,680			22,180
2,140	2,160		60,760			53,260			45,760			38,260			30,760			23,260
2,160	2,180		61,840			54,340			46,840			39,340			31,840			24,340
2,180	2,200		62,920			55,420			47,920			40,420			32,920			25,420
2,200	2,220		64,000			56,500			49,000			41,500			34,000			26,500
2,220	2,240		66,460			57,580			50,080			42,580			35,080			27,580
2,240	2,260		69,160			58,660			51,160			43,660			36,160			28,660
2,260	2,280		71,860			59,740			52,240			44,740			37,240			29,740
2,280	2,300		74,560			60,820			53,320			45,820			38,320			30,820
2,300	2,320		77,260			61,900			54,400			46,900			39,400			31,900
2,320	2,340		79,960			62,980			55,480			47,980			40,480			32,980
2,340	2,360		82,660			64,060			56,560			49,060			41,560			34,060
2,360	2,380		85,360			66,610			57,640			50,140			42,640			35,140
2,380	2,400		88,060			69,310			58,720			51,220			43,720			36,220
2,400	2,420		90,760			72,010			59,800			52,300			44,800			37,300
2,420	2,440		93,460			74,710			60,880			53,380			45,880			38,380
2,440	2,460		96,160			77,410			61,960			54,460			46,960			39,460
2,460	2,480		98,860			80,110			63,040			55,540			48,040			40,540
2,480	2,500		101,560			82,810			64,120			56,620			49,120			41,620
2,500	2,520		104,260			85,510			66,760			57,700			50,200			42,700
2,520	2,540		106,960			88,210			69,460			58,780			51,280			43,780
2,540	2,560		109,660			90,910			72,160			59,860			52,360			44,860
2,560	2,580		112,360			93,610			74,860			60,940			53,440			45,940
2,580	2,600		115,060			96,310			77,560			62,020			54,520			47,020
2,600	2,620		117,760			99,010			80,260			63,100			55,600			48,100
2,620	2,640		120,460			101,710			82,960			64,210			56,680			49,180
2,640	2,660		123,160			104,410			85,660			66,910			57,760			50,260
2,660	2,680		125,860			107,110			88,360			69,610			58,840			51,340
2,680	2,700		128,560			109,810			91,060			72,310			59,920			52,420
2,700	2,720		131,260			112,510			93,760			75,010			61,000			53,500
2,720	2,740		133,960			115,210			96,460			77,710			62,080			54,580
2,740	2,760		136,660			117,910			99,160			80,410			63,160			55,660
2,760	2,780		139,360			120,610			101,860			83,110			64,360			56,740
2,780	2,800		142,060			123,310			104,560			85,810			67,060			57,820
2,800	2,820		144,760			126,010			107,260			88,510			69,760			58,900
2,820	2,840		147,460			128,710			109,960			91,210			72,460			59,980
2,840	2,860		150,160			131,410			112,660			93,910			75,160			61,060
2,860	2,880		152,860			134,110			115,360			96,610			77,860			62,140
2,880	2,900		155,560			136,810			118,060			99,310			80,560			63,220
2,900	2,920		158,260			139,510			120,760			102,010			83,260			64,510
2,920	2,940		160,960			142,210			123,460			104,710			85,960			67,210
2,940	2,960		163,660			144,910			126,160			107,410			88,660			69,910
2,960	2,980		166,360			147,610			128,860			110,110			91,360			72,610
2,980	3,000		169,060			150,310			131,560			112,810			94,060			75,310
3,000	3,020		171,760			153,010			134,260			115,510			96,760			78,010
3,020	3,040		174,460			155,710			136,960			118,210			99,460			80,710
3,040	3,060		177,160			158,410			139,660			120,910			102,160			83,410
3,060	3,080		179,860			161,110			142,360			123,610			104,860			86,110
3,080	3,100		182,560			163,810			145,060			126,310			107,560			88,810
3,100	3,120		185,260			166,510			147,760			129,010			110,260			91,510
3,120	3,140		187,960			169,210			150,460			131,710			112,960			94,210
3,140	3,160		190,660			171,910			153,160			134,410			115,660			96,910
3,160	3,180		193,360			174,610			155,860			137,110			118,360			99,610
3,180	3,200		196,060			177,310			158,560			139,810			121,060			102,310
3,200	3,220		198,760			180,010			161,260			142,510			123,760			105,010
3,220	3,240		201,460			182,710			163,960			145,210			126,460			107,710
3,240	3,260		204,160			185,410			166,660			147,910			129,160			110,410
3,260	3,280		206,860			188,110			169,360			150,610			131,860			113,110
3,280	3,300		209,560			190,810			172,060			153,310			134,560			115,810
3,300	3,320		212,260			193,510			174,760			156,010			137,260			118,510
3,320	3,340		214,960			196,210			177,460			158,710			139,960			121,210
3,340	3,360		217,660			198,910			180,160			161,410			142,660			123,910
3,360	3,380		220,360			201,610			182,860			164,110			145,360			126,610
3,380	3,400		223,060			204,310			185,560			166,810			148,060			129,310
3,400	3,420		225,760			207,010			188,260			169,510			150,760			132,010
3,420	3,440		228,660			209,910			191,160			172,410			153,660			134,910
3,440	3,460		231,660			212,910			194,160			175,410			156,660			137,910
3,460	3,480		234,660			215,910			197,160			178,410			159,660			140,910
3,480	3,500		237,660			218,910			200,160			181,410			162,660			143,910
3,500	3,520		240,660			221,910			203,160			184,410			165,660			146,910
3,520	3,540		243,660			224,910			206,160			187,410			168,660			149,910
3,540	3,560		246,660			227,910			209,160			190,410			171,660			152,910
3,560	3,580		249,660			230,910			212,160			193,410			174,660			155,910
3,580	3,600		252,660			233,910			215,160			196,410			177,660			158,910
3,600	3,620		255,660			236,910			218,160			199,410			180,660			161,910
3,620	3,640		258,660			239,910			221,160			202,410			183,660			164,910
3,640	3,660		261,660			242,910			224,160			205,410			186,660			167,910
3,660	3,680		264,660			245,910			227,160			208,410			189,660			170,910
3,680	3,700		267,660			248,910			230,160			211,410			192,660			173,910
3,700	3,720		270,660			251,910			233,160			214,410			195,660			176,910
3,720	3,740		273,660			254,910			236,160			217,410			198,660			179,910
3,740	3,760		276,660			257,910			239,160			220,410			201,660			182,910
3,760	3,780		279,660			260,910			242,160			223,410			204,660			185,910
3,780	3,800		282,660			263,910			245,160			226,410			207,660			188,910
3,800	3,820		285,660			266,910			248,160			229,410			210,660			191,910
3,820	3,840		288,660			269,910			251,160			232,410			213,660			194,910
3,840	3,860		291,660			272,910			254,160			235,410			216,660			197,910
3,860	3,880		294,660			275,910			257,160			238,410			219,660			200,910
3,880	3,900		297,660			278,910			260,160			241,410			222,660			203,910
3,900	3,920		300,660			281,910			263,160			244,410			225,660			206,910
3,920	3,940		303,660			284,910			266,160			247,410			228,660			209,910
3,940	3,960		306,660			287,910			269,160			250,410			231,660			212,910
3,960	3,980		309,660			290,910			272,160			253,410			234,660			215,910
3,980	4,000		312,660			293,910			275,160			256,410			237,660			218,910
4,000이상			314,160			295,410			276,660			257,910			239,160			220,410

(70세 이상자가 3명 이상인 경우) (단위: 원)
공제대상 가족수 월환산액(천원)				3			4				5			6			7
1,150		1,160		0			0				0			0			0
1,160		1,170		0			0				0			0			0
1,170		1,180		0			0				0			0			0
1,180		1,190		0			0				0			0			0
1,190		1,200		0			0				0			0			0
1,200		1,210		0			0				0			0			0
1,210		1,220		0			0				0			0			0
1,220		1,230		0			0				0			0			0
1,230		1,240		0			0				0			0			0
1,240		1,250		0			0				0			0			0
1,250		1,260		0			0				0			0			0
1,260		1,270		0			0				0			0			0
1,270		1,280		1,010			0				0			0			0
1,280		1,290		1,550			0				0			0			0
1,290		1,300		2,090			0				0			0			0
1,300		1,310		2,630			0				0			0			0
1,310		1,320		3,170			0				0			0			0
1,320		1,330		3,710			0				0			0			0
1,330		1,340		4,250			0				0			0			0
1,340		1,350		4,790			0				0			0			0
1,350		1,360		5,330			0				0			0			0
1,360		1,370		5,870			0				0			0			0
1,370		1,380		6,410			0				0			0			0
1,380		1,390		6,950			0				0			0			0
1,390		1,400		7,490			0				0			0			0
1,400		1,410		8,030			0				0			0			0
1,410		1,420		8,570			1,070				0			0			0
1,420		1,430		9,110			1,610				0			0			0
1,430		1,440		9,650			2,150				0			0			0
1,440		1,450		10,190			2,690				0			0			0
1,450		1,460		10,730			3,230				0			0			0
1,460		1,470		11,270			3,770				0			0			0
1,470		1,480		11,810			4,310				0			0			0
1,480		1,490		12,350			4,850				0			0			0
1,490		1,500		12,890			5,390				0			0			0
1,500		1,510		13,430			5,930				0			0			0
1,510		1,520		13,970			6,470				0			0			0
1,520		1,530		14,510			7,010				0			0			0
1,530		1,540		15,050			7,550				0			0			0
1,540		1,550		15,590			8,090				0			0			0
1,550		1,560		16,130			8,630				1,130			0			0
1,560		1,570		16,670			9,170				1,670			0			0
1,570		1,580		17,210			9,710				2,210			0			0
1,580		1,590		17,750			10,250				2,750			0			0
1,590		1,600		18,290			10,790				3,290			0			0
1,600		1,610		18,830			11,330				3,830			0			0
1,610		1,620		19,370			11,870				4,370			0			0
1,620		1,630		19,910			12,410				4,910			0			0
1,630		1,640		20,450			12,950				5,450			0			0
1,640		1,650		20,990			13,490				5,990			0			0
1,650		1,660		21,530			14,030				6,530			0			0
1,660		1,670		22,070			14,570				7,070			0			0
1,670		1,680		22,610			15,110				7,610			0			0
1,680		1,690		23,150			15,650				8,150			0			0
1,690		1,700		23,690			16,190				8,690			1,190			0
1,700		1,710		24,230			16,730				9,230			1,730			0
1,710		1,720		24,770			17,270				9,770			2,270			0
1,720		1,730		25,310			17,810				10,310			2,810			0
1,730		1,740		25,850			18,350				10,850			3,350			0
1,740		1,750		26,390			18,890				11,390			3,890			0
1,750		1,760		26,930			19,430				11,930			4,430			0
1,760		1,770		27,470			19,970				12,470			4,970			0
1,770		1,780		28,010			20,510				13,010			5,510			0
1,780		1,790		28,550			21,050				13,550			6,050			0
1,790		1,800		29,090			21,590				14,090			6,590			0
1,800		1,810		29,630			22,130				14,630			7,130			0
1,810		1,820		30,170			22,670				15,170			7,670			0
1,820		1,830		30,710			23,210				15,710			8,210			0
1,830		1,840		31,250			23,750				16,250			8,750			1,250
1,840		1,850		31,790			24,290				16,790			9,290			1,790
1,850		1,860		32,330			24,830				17,330			9,830			2,330
1,860		1,870		32,870			25,370				17,870			10,370			2,870
1,870		1,880		33,410			25,910				18,410			10,910			3,410
1,880		1,890		33,950			26,450				18,950			11,450			3,950
1,890		1,900		34,490			26,990				19,490			11,990			4,490
1,900		1,910		35,030			27,530				20,030			12,530			5,030
1,910		1,920		35,570			28,070				20,570			13,070			5,570
1,920		1,930		36,110			28,610				21,110			13,610			6,110
1,930		1,940		36,650			29,150				21,650			14,150			6,650
1,940		1,950		37,190			29,690				22,190			14,690			7,190
1,950		1,960		37,730			30,230				22,730			15,230			7,730
1,960		1,970		38,270			30,770				23,270			15,770			8,270
1,970		1,980		38,810			31,310				23,810			16,310			8,810
1,980		1,990		39,350			31,850				24,350			16,850			9,350
1,990		2,000		39,890			32,390				24,890			17,390			9,890
2,000		2,020		40,700			33,200				25,700			18,200			10,700
2,020		2,040		41,780			34,280				26,780			19,280			11,780
2,040		2,060		42,860			35,360				27,860			20,360			12,860
2,060		2,080		43,940			36,440				28,940			21,440			13,940
2,080		2,100		45,020			37,520				30,020			22,520			15,020
2,100		2,120		46,100			38,600				31,100			23,600			16,100
2,120		2,140		47,180			39,680				32,180			24,680			17,180
2,140		2,160		48,260			40,760				33,260			25,760			18,260
2,160		2,180		49,340			41,840				34,340			26,840			19,340
2,180		2,200		50,420			42,920				35,420			27,920			20,420
2,200		2,220		51,500			44,000				36,500			29,000			21,500
2,220		2,240		52,580			45,080				37,580			30,080			22,580
2,240		2,260		53,660			46,160				38,660			31,160			23,660
2,260		2,280		54,740			47,240				39,740			32,240			24,740
2,280		2,300		55,820			48,320				40,820			33,320			25,820
2,300		2,320		56,900			49,400				41,900			34,400			26,900
2,320		2,340		57,980			50,480				42,980			35,480			27,980
2,340		2,360		59,060			51,560				44,060			36,560			29,060
2,360		2,380		60,140			52,640				45,140			37,640			30,140
2,380		2,400		61,220			53,720				46,220			38,720			31,220
2,400		2,420		62,300			54,800				47,300			39,800			32,300
2,420		2,440		63,380			55,880				48,380			40,880			33,380
2,440		2,460		64,910			56,960				49,460			41,960			34,460
2,460		2,480		67,610			58,040				50,540			43,040			35,540
2,480		2,500		70,310			59,120				51,620			44,120			36,620
2,500		2,520		73,010			60,200				52,700			45,200			37,700
2,520		2,540		75,710			61,280				53,780			46,280			38,780
2,540		2,560		78,410			62,360				54,860			47,360			39,860
2,560		2,580		81,110			63,440				55,940			48,440			40,940
2,580		2,600		83,810			65,060				57,020			49,520			42,020
2,600		2,620		86,510			67,760				58,100			50,600			43,100
2,620		2,640		89,210			70,460				59,180			51,680			44,180
2,640		2,660		91,910			73,160				60,260			52,760			45,260
2,660		2,680		94,610			75,860				61,340			53,840			46,340
2,680		2,700		97,310			78,560				62,420			54,920			47,420
2,700		2,720		100,010			81,260				63,500			56,000			48,500
2,720		2,740		102,710			83,960				65,210			57,080			49,580
2,740		2,760		105,410			86,660				67,910			58,160			50,660
2,760		2,780		108,110			89,360				70,610			59,240			51,740
2,780		2,800		110,810			92,060				73,310			60,320			52,820
2,800		2,820		113,510			94,760				76,010			61,400			53,900
2,820		2,840		116,210			97,460				78,710			62,480			54,980
2,840		2,860		118,910			100,160				81,410			63,560			56,060
2,860		2,880		121,610			102,860				84,110			65,360			57,140
2,880		2,900		124,310			105,560				86,810			68,060			58,220
2,900		2,920		127,010			108,260				89,510			70,760			59,300
2,920		2,940		129,710			110,960				92,210			73,460			60,380
2,940		2,960		132,410			113,660				94,910			76,160			61,460
2,960		2,980		135,110			116,360				97,610			78,860			62,540
2,980		3,000		137,810			119,060				100,310			81,560			63,620
3,000		3,020		140,510			121,760				103,010			84,260			65,510
3,020		3,040		143,210			124,460				105,710			86,960			68,210
3,040		3,060		145,910			127,160				108,410			89,660			70,910
3,060		3,080		148,610			129,860				111,110			92,360			73,610
3,080		3,100		151,310			132,560				113,810			95,060			76,310
3,100		3,120		154,010			135,260				116,510			97,760			79,010
3,120		3,140		156,710			137,960				119,210			100,460			81,710
3,140		3,160		159,410			140,660				121,910			103,160			84,410
3,160		3,180		162,110			143,360				124,610			105,860			87,110
3,180		3,200		164,810			146,060				127,310			108,560			89,810
3,200		3,220		167,510			148,760				130,010			111,260			92,510
3,220		3,240		170,210			151,460				132,710			113,960			95,210
3,240		3,260		172,910			154,160				135,410			116,660			97,910
3,260		3,280		175,610			156,860				138,110			119,360			100,610
3,280		3,300		178,310			159,560				140,810			122,060			103,310
3,300		3,320		181,010			162,260				143,510			124,760			106,010
3,320		3,340		183,710			164,960				146,210			127,460			108,710
3,340		3,360		186,410			167,660				148,910			130,160			111,410
3,360		3,380		189,110			170,360				151,610			132,860			114,110
3,380		3,400		191,810			173,060				154,310			135,560			116,810
3,400		3,420		194,510			175,760				157,010			138,260			119,510
3,420		3,440		197,410			178,660				159,910			141,160			122,410
3,440		3,460		200,410			181,660				162,910			144,160			125,410
3,460		3,480		203,410			184,660				165,910			147,160			128,410
3,480		3,500		206,410			187,660				168,910			150,160			131,410
3,500		3,520		209,410			190,660				171,910			153,160			134,410
3,520		3,540		212,410			193,660				174,910			156,160			137,410
3,540		3,560		215,410			196,660				177,910			159,160			140,410
3,560		3,580		218,410			199,660				180,910			162,160			143,410
3,580		3,600		221,410			202,660				183,910			165,160			146,410
3,600		3,620		224,410			205,660				186,910			168,160			149,410
3,620		3,640		227,410			208,660				189,910			171,160			152,410
3,640		3,660		230,410			211,660				192,910			174,160			155,410
3,660		3,680		233,410			214,660				195,910			177,160			158,410
3,680		3,700		236,410			217,660				198,910			180,160			161,410
3,700		3,720		239,410			220,660				201,910			183,160			164,410
3,720		3,740		242,410			223,660				204,910			186,160			167,410
3,740		3,760		245,410			226,660				207,910			189,160			170,410
3,760		3,780		248,410			229,660				210,910			192,160			173,410
3,780		3,800		251,410			232,660				213,910			195,160			176,410
3,800		3,820		254,410			235,660				216,910			198,160			179,410
3,820		3,840		257,410			238,660				219,910			201,160			182,410
3,840		3,860		260,410			241,660				222,910			204,160			185,410
3,860		3,880		263,410			244,660				225,910			207,160			188,410
3,880		3,900		266,410			247,660				228,910			210,160			191,410
3,900		3,920		269,410			250,660				231,910			213,160			194,410
3,920		3,940		272,410			253,660				234,910			216,160			197,410
3,940		3,960		275,410			256,660				237,910			219,160			200,410
3,960		3,980		278,410			259,660				240,910			222,160			203,410
3,980		4,000		281,410			262,660				243,910			225,160			206,410
4,000 이상				282,910			264,160				245,410			226,660			207,910

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