LawFind

소득세법 시행령

국가법령정보센터 정본

조문을 고르세요

왼쪽 목차에서 조문을 고르거나, 전체 보기로 민법 전체를 이어서 읽을 수 있습니다.

전체 보기

별표·별지11건 · 보관 11건

별표 제1호농가부업규모 축산의 범위(제9조제1항제1호 관련)표로 보기hwp 내려받기
별표 제1호의2주택임차자금의 대출기관(제112조제4항 관련)표로 보기hwp 내려받기
별표 제1호의3축산용 토지 및 건물의 기준면적(제168조의10제3항관련)표로 보기hwp 내려받기
별표 제2호근로소득 간이세액표(제189조제1항 관련)표로 보기hwp 내려받기
별표 제3호연금소득 간이세액표(제189조제2항 관련)표로 보기hwp 내려받기
별표 제3호의2소비자상대업종(제210조의2제1항 및 제210조의3제1항 관련)표로 보기hwp 내려받기
별표 제3호의3현금영수증 의무발행업종(제210조의3제1항제4호 및 같은 조 제11항 관련)표로 보기hwp 내려받기
별표 제3호의4종교인소득 간이세액표(제202조제4항 관련)표로 보기hwp 내려받기
별표 제4호소득공제 및 세액공제 증명자료별 자료집중기관(제216조의3제2항 관련)표로 보기hwp 내려받기
별표 제5호과태료의 부과기준(제228조제1항 및 제2항 관련)표로 보기hwp 내려받기
별표 제5호의2과태료의 부과기준(대통령령 제29523호 소득세법 시행령 일부개정령 부칙 제10조 관련)표로 보기hwp 내려받기

별표 제2호근로소득 간이세액표(제189조제1항 관련)

표 1개 · 방금 변환원본 hwp 내려받기닫기
■ 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, 기본공제, 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.



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 월급여액(비과세 제외)을 기준으로 하여 계산할 수 있음.
6. 근로소득 간이세액표
총급여액공제대상가족의 수가 1명인 경우공제대상가족의 수가 2명인 경우공제대상가족의 수가 3명 이상인 경우
3,000만원 이하310만원 + 연간 총급여액의 4%360만원 + 연간 총급여액의 4%500만원 + 연간 총급여액의 7%+ 연간 총급여액 중 4,000만원을 초과하는 금액의 4%
3,000만원 초과
4,500만원 이하
310만원 + 연간 총급여액의 4% - 연간 총급여액 중 3,000만원을 초과하는 금액의 5%360만원 + 연간 총급여액의 4% - 연간 총급여액 중 3,000만원을 초과하는 금액의 5%500만원 + 연간 총급여액의 7% - 연간 총급여액 중 3,000만원을 초과하는 금액의 5%
4,500만원 초과
7,000만원 이하
310만원 + 연간 총급여액의 1.5%360만원 + 연간 총급여액의 2%500만원 + 연간 총급여액의 5%
7,000만원 초과
1억 2,000만원 이하
310만원 + 연간 총급여액의 0.5%360만원 + 연간 총급여액의 1%500만원 + 연간 총급여액의 3%
(단위: 원)
월급여액(천원)
[비과세 및 학자금 제외]
공제대상가족의 수
1234567891011
이상미만
770775-----------
775780-----------
780785-----------
785790-----------
790795-----------
795800-----------
800805-----------
805810-----------
810815-----------
815820-----------
820825-----------
825830-----------
830835-----------
835840-----------
840845-----------
845850-----------
850855-----------
855860-----------
860865-----------
865870-----------
870875-----------
875880-----------
880885-----------
885890-----------
890895-----------
895900-----------
900905-----------
905910-----------
910915-----------
915920-----------
920925-----------
925930-----------
930935-----------
935940-----------
940945-----------
945950-----------
950955-----------
955960-----------
960965-----------
965970-----------
970975-----------
975980-----------
980985-----------
985990-----------
990995-----------
9951,000-----------
1,0001,005-----------
1,0051,010-----------
1,0101,015-----------
1,0151,020-----------
1,0201,025-----------
1,0251,030-----------
1,0301,035-----------
1,0351,040-----------
1,0401,045-----------
1,0451,050-----------
1,0501,055-----------
1,0551,060-----------
1,0601,0651,040----------
1,0651,0701,110----------
1,0701,0751,180----------
1,0751,0801,250----------
1,0801,0851,320----------
1,0851,0901,390----------
1,0901,0951,460----------
1,0951,1001,530----------
1,1001,1051,600----------
1,1051,1101,670----------
1,1101,1151,740----------
1,1151,1201,810----------
1,1201,1251,880----------
1,1251,1301,950----------
1,1301,1352,020----------
1,1351,1402,090----------
1,1401,1452,160----------
1,1451,1502,230----------
1,1501,1552,300----------
1,1551,1602,370----------
1,1601,1652,440----------
1,1651,1702,500----------
1,1701,1752,570----------
1,1751,1802,640----------
1,1801,1852,710----------
1,1851,1902,780----------
1,1901,1952,850----------
1,1951,2002,920----------
1,2001,2052,990----------
1,2051,2103,060----------
1,2101,2153,130----------
1,2151,2203,200----------
1,2201,2253,270----------
1,2251,2303,340----------
1,2301,2353,410----------
1,2351,2403,480----------
1,2401,2453,550----------
1,2451,2503,620----------
1,2501,2553,700----------
1,2551,2603,810----------
1,2601,2653,910----------
1,2651,2704,010----------
1,2701,2754,120----------
1,2751,2804,220----------
1,2801,2854,320----------
1,2851,2904,430----------
1,2901,2954,530----------
1,2951,3004,630----------
1,3001,3054,740----------
1,3051,3104,840----------
1,3101,3154,940----------
1,3151,3205,050----------
1,3201,3255,150----------
1,3251,3305,250----------
1,3301,3355,360----------
1,3351,3405,460----------
1,3401,3455,5601,060---------
1,3451,3505,6701,170---------
1,3501,3555,7701,270---------
1,3551,3605,8701,370---------
1,3601,3655,9801,480---------
1,3651,3706,0801,580---------
1,3701,3756,1801,680---------
1,3751,3806,2901,790---------
1,3801,3856,3901,890---------
1,3851,3906,4901,990---------
1,3901,3956,6002,100---------
1,3951,4006,7002,200---------
1,4001,4056,8002,300---------
1,4051,4106,9102,410---------
1,4101,4157,0102,510---------
1,4151,4207,1102,610---------
1,4201,4257,2102,710---------
1,4251,4307,3202,820---------
1,4301,4357,4202,920---------
1,4351,4407,5203,020---------
1,4401,4457,6303,130---------
1,4451,4507,7303,230---------
1,4501,4557,8303,330---------
1,4551,4607,9403,440---------
1,4601,4658,0403,540---------
1,4651,4708,1403,640---------
1,4701,4758,2503,750---------
1,4751,4808,3503,850---------
1,4801,4858,4503,950---------
1,4851,4908,5604,060---------
1,4901,4958,6604,160---------
1,4951,5008,7604,260---------
1,5001,5108,9204,420---------
1,5101,5209,1204,620---------
1,5201,5309,3304,830---------
1,5301,5409,5405,040---------
1,5401,5509,7405,240---------
1,5501,5609,9505,450---------
1,5601,57010,1605,660---------
1,5701,58010,3605,860---------
1,5801,59010,5706,070---------
1,5901,60010,7806,280---------
1,6001,61010,9806,480---------
1,6101,62011,1906,690---------
1,6201,63011,4006,900---------
1,6301,64011,6007,100---------
1,6401,65011,8107,310---------
1,6501,66012,0207,520---------
1,6601,67012,2207,720---------
1,6701,68012,4307,930---------
1,6801,69012,6408,140---------
1,6901,70012,8408,340---------
1,7001,71013,0508,550---------
1,7101,72013,2608,760---------
1,7201,73013,4608,9601,040--------
1,7301,74013,6709,1701,240--------
1,7401,75013,8809,3801,440--------
1,7501,76014,0809,5801,640--------
1,7601,77014,2909,7901,830--------
1,7701,78014,50010,0002,030--------
1,7801,79014,70010,2002,230--------
1,7901,80014,91010,4102,430--------
1,8001,81015,11010,6102,630--------
1,8101,82015,32010,8202,830--------
1,8201,83015,53011,0303,020--------
1,8301,84015,73011,2303,220--------
1,8401,85015,94011,4403,420--------
1,8501,86016,15011,6503,620--------
1,8601,87016,35011,8503,820--------
1,8701,88016,56012,0604,020--------
1,8801,89016,77012,2704,220--------
1,8901,90016,97012,4704,4101,040-------
1,9001,91017,18012,6804,6101,240-------
1,9101,92017,39012,8904,8101,440-------
1,9201,93017,59013,0905,0101,630-------
1,9301,94017,80013,3005,2101,830-------
1,9401,95018,01013,5105,4102,030-------
1,9501,96018,21013,7105,6002,230-------
1,9601,97018,42013,9205,8002,430-------
1,9701,98018,63014,1306,0002,630-------
1,9801,99018,88014,3306,2002,820-------
1,9902,00019,20014,5406,4003,020-------
2,0002,01019,52014,7506,6003,220-------
2,0102,02019,85014,9506,8003,420-------
2,0202,03020,17015,1606,9903,620-------
2,0302,04020,49015,3707,1903,820-------
2,0402,05020,81015,5707,3904,020-------
2,0502,06021,13015,7807,5904,210-------
2,0602,07021,45015,9907,7904,4101,040------
2,0702,08021,77016,1907,9904,6101,240------
2,0802,09022,09016,4008,1804,8101,430------
2,0902,10022,42016,6008,3805,0101,630------
2,1002,11022,74016,8108,5805,2101,830------
2,1102,12023,06017,0208,7805,4002,030------
2,1202,13023,38017,2208,9805,6002,230------
2,1302,14023,70017,4309,1805,8002,430------
2,1402,15024,02017,6409,3806,0002,630------
2,1502,16024,34017,8409,5706,2002,820------
2,1602,17024,66018,0509,7706,4003,020------
2,1702,18024,99018,2609,9706,6003,220------
2,1802,19025,31018,46010,1706,7903,420------
2,1902,20025,63018,67010,3706,9903,620------
2,2002,21025,95018,95010,5707,1903,820------
2,2102,22026,27019,27010,7607,3904,010------
2,2202,23026,59019,59010,9607,5904,210------
2,2302,24026,91019,91011,1607,7904,4101,040-----
2,2402,25027,24020,24011,3607,9804,6101,230-----
2,2502,26027,56020,56011,5608,1804,8101,430-----
2,2602,27027,88020,88011,7608,3805,0101,630-----
2,2702,28028,20021,20011,9608,5805,2101,830-----
2,2802,29028,52021,52012,1508,7805,4002,030-----
2,2902,30028,84021,84012,3508,9805,6002,230-----
2,3002,31029,16022,16012,5509,1805,8002,430-----
2,3102,32029,48022,48012,7509,3706,0002,620-----
2,3202,33029,81022,81012,9509,5706,2002,820-----
2,3302,34030,13023,13013,1509,7706,4003,020-----
2,3402,35030,45023,45013,3409,9706,5903,220-----
2,3502,36030,77023,77013,54010,1706,7903,420-----
2,3602,37031,09024,09013,74010,3706,9903,620-----
2,3702,38031,41024,41013,94010,5607,1903,810-----
2,3802,39031,73024,73014,14010,7607,3904,010-----
2,3902,40032,05025,05014,34010,9607,5904,210-----
2,4002,41032,38025,38014,53011,1607,7804,4101,030----
2,4102,42032,70025,70014,73011,3607,9804,6101,230----
2,4202,43033,02026,02014,93011,5608,1804,8101,430----
2,4302,44033,34026,34015,13011,7608,3805,0101,630----
2,4402,45033,66026,66015,33011,9508,5805,2001,830----
2,4502,46033,98026,98015,53012,1508,7805,4002,030----
2,4602,47034,30027,30015,73012,3508,9805,6002,230----
2,4702,48034,63027,63015,92012,5509,1705,8002,420----
2,4802,49034,95027,95016,12012,7509,3706,0002,620----
2,4902,50035,27028,27016,32012,9509,5706,2002,820----
2,5002,51035,60028,60016,53013,1509,7806,4003,030----
2,5102,52035,94028,94016,74013,3609,9906,6103,240----
2,5202,53036,28029,28016,95013,58010,2006,8303,450----
2,5302,54036,63029,63017,16013,79010,4107,0403,660----
2,5402,55036,97029,97017,37014,00010,6207,2503,870----
2,5502,56037,31030,31017,59014,21010,8407,4604,090----
2,5602,57037,65030,65017,80014,42011,0507,6704,300----
2,5702,58038,00031,00018,01014,63011,2607,8804,5101,130---
2,5802,59038,34031,34018,22014,85011,4708,1004,7201,350---
2,5902,60038,83031,68018,43015,06011,6808,3104,9301,560---
2,6002,61039,69032,02018,65015,27011,9008,5205,1501,770---
2,6102,62040,54032,36018,92015,48012,1108,7305,3601,980---
2,6202,63041,40032,71019,25015,69012,3208,9405,5702,190---
2,6302,64042,26033,05019,58015,91012,5309,1605,7802,410---
2,6402,65043,11033,39019,91016,12012,7409,3705,9902,620---
2,6502,66043,97033,73020,24016,33012,9609,5806,2102,830---
2,6602,67044,82034,08020,57016,54013,1709,7906,4203,040---
2,6702,68045,68034,42020,90016,75013,38010,0006,6303,250---
2,6802,69046,54034,76021,23016,97013,59010,2206,8403,470---
2,6902,70047,39035,10021,56017,18013,80010,4307,0503,680---
2,7002,71048,25035,45021,89017,39014,02010,6407,2703,890---
2,7102,72049,10035,79022,22017,60014,23010,8507,4804,100---
2,7202,73049,96036,13022,55017,81014,44011,0607,6904,310---
2,7302,74050,81036,47022,88018,03014,65011,2807,9004,5301,150--
2,7402,75051,67036,81023,21018,24014,86011,4908,1104,7401,360--
2,7502,76052,53037,16023,54018,45015,07011,7008,3204,9501,570--
2,7602,77053,38037,50023,87018,66015,29011,9108,5405,1601,790--
2,7702,78054,24037,84024,20018,95015,50012,1208,7505,3702,000--
2,7802,79055,09038,18024,52019,27015,71012,3408,9605,5902,210--
2,7902,80055,95038,53024,85019,60015,92012,5509,1705,8002,420--
2,8002,81056,80039,30025,18019,93016,13012,7609,3806,0102,630--
2,8102,82057,66040,16025,51020,26016,35012,9709,6006,2202,850--
2,8202,83058,52041,02025,84020,59016,56013,1809,8106,4303,060--
2,8302,84059,37041,87026,17020,92016,77013,40010,0206,6503,270--
2,8402,85060,23042,73026,50021,25016,98013,61010,2306,8603,480--
2,8502,86061,08043,58026,83021,58017,19013,82010,4407,0703,690--
2,8602,87061,94044,44027,16021,91017,41014,03010,6607,2803,910--
2,8702,88062,79045,29027,49022,24017,62014,24010,8707,4904,120--
2,8802,89063,65046,15027,82022,57017,83014,46011,0807,7104,330--
2,8902,90064,51047,01028,15022,90018,04014,67011,2907,9204,5401,170-
2,9002,91065,36047,86028,48023,23018,25014,88011,5008,1304,7501,380-
2,9102,92066,22048,72028,81023,56018,47015,09011,7208,3404,9701,590-
2,9202,93067,07049,57029,14023,89018,68015,30011,9308,5505,1801,800-
2,9302,94067,93050,43029,47024,22018,97015,51012,1408,7605,3902,010-
2,9402,95068,78051,28029,80024,55019,30015,73012,3508,9805,6002,230-
2,9502,96069,64052,14030,13024,88019,63015,94012,5609,1905,8102,440-
2,9602,97070,50053,00030,46025,21019,96016,15012,7809,4006,0302,650-
2,9702,98071,35053,85030,79025,54020,29016,36012,9909,6106,2402,860-
2,9802,99072,21054,71031,12025,87020,62016,57013,2009,8206,4503,070-
2,9903,00073,06055,56031,45026,20020,95016,79013,41010,0406,6603,290-
3,0003,02074,35056,85031,94026,69021,44017,10013,73010,3506,9803,600-
3,0203,04076,06058,56032,60027,35022,10017,53014,15010,7807,4004,030-
3,0403,06077,77060,27033,26028,01022,76017,95014,58011,2007,8304,4501,080
3,0603,08079,48061,98033,92028,67023,42018,38015,00011,6308,2504,8801,500
3,0803,10081,19063,69034,58029,33024,08018,83015,43012,0508,6805,3001,930
3,1003,12082,90065,40035,24029,99024,74019,49015,85012,4709,1005,7202,350
3,1203,14084,62067,12035,90030,65025,40020,15016,27012,9009,5206,1502,770
3,1403,16086,33068,83036,56031,31026,06020,81016,70013,3209,9506,5703,200
3,1603,18088,04070,54037,22031,97026,72021,47017,12013,75010,3707,0003,620
3,1803,20089,75072,25037,88032,63027,38022,13017,54014,17010,7907,4204,040
3,2003,22091,46073,96038,54033,29028,04022,79017,97014,59011,2207,8404,470
3,2203,24093,17075,67040,12033,95028,70023,45018,39015,02011,6408,2704,890
3,2403,26095,43077,38041,77034,61029,36024,11018,86015,44012,0708,6905,320
3,2603,28097,88079,10043,42035,27030,02024,77019,52015,87012,4909,1205,740
3,2803,300100,32080,81045,07035,92030,67025,42020,17016,29012,9109,5406,160
3,3003,320102,77082,52046,72036,58031,33026,08020,83016,71013,3409,9606,590
3,3203,340105,21084,23048,37037,24031,99026,74021,49017,14013,76010,3907,010
3,3403,360107,66085,94049,94037,87032,62027,37022,12017,54014,17010,7907,420
3,3603,380110,10087,65051,51038,50033,25028,00022,75017,95014,57011,2007,820
3,3803,400112,55089,37053,07039,95033,88028,63023,38018,35014,97011,6008,220
3,4003,420114,99091,08054,64041,51034,50029,25024,00018,75015,37012,0008,620
3,4203,440117,44092,79056,20043,08035,13029,88024,63019,38015,78012,4009,030
3,4403,460119,88094,88057,77044,64035,75030,50025,25020,00016,18012,8009,430
3,4603,480122,33097,33059,33046,21036,38031,13025,88020,63016,58013,2109,830
3,4803,500124,77099,77060,90047,77037,01031,76026,51021,26016,98013,61010,230
3,5003,520127,220102,22062,46049,34037,63032,38027,13021,88017,39014,01010,640
3,5203,540129,660104,66064,03050,90038,26033,01027,76022,51017,79014,41011,040
3,5403,560132,110107,11065,59052,46039,34033,63028,38023,13018,19014,82011,440
3,5603,580134,550109,55067,15054,03040,90034,26029,01023,76018,59015,22011,840
3,5803,600137,000112,00068,72055,59042,47034,88029,63024,38019,13015,62012,250
3,6003,620139,440114,44070,28057,16044,03035,51030,26025,01019,76016,02012,650
3,6203,640141,890116,89071,85058,72045,60036,14030,89025,64020,39016,42013,050
3,6403,660144,330119,33073,41060,29047,16036,76031,51026,26021,01016,83013,450
3,6603,680146,780121,78074,98061,85048,73037,39032,14026,89021,64017,23013,850
3,6803,700149,220124,22076,54063,42050,29038,01032,76027,51022,26017,63014,260
3,7003,720151,670126,67078,11064,98051,86038,73033,39028,14022,89018,03014,660
3,7203,740154,110129,11079,67066,55053,42040,30034,02028,77023,52018,44015,060
3,7403,760156,560131,56081,23068,11054,98041,86034,64029,39024,14018,89015,460
3,7603,780163,920136,09084,26071,13058,01044,88035,85030,60025,35020,10016,240
3,7803,800166,590138,74085,97072,85059,72046,60036,54031,29026,04020,79016,680
3,8003,820169,260141,40087,68074,56061,43048,31037,22031,97026,72021,47017,120
3,8203,840171,930144,05089,39076,27063,14050,02037,90032,65027,40022,15017,560
3,8403,860174,600146,71091,10077,98064,85051,73038,60033,34028,09022,84018,000
3,8603,880177,270149,36092,82079,69066,57053,44040,32034,02028,77023,52018,440
3,8803,900179,940152,02094,92081,40068,28055,15042,03034,71029,46024,21018,960
3,9003,920182,610154,67097,37083,11069,99056,86043,74035,39030,14024,89019,640
3,9203,940185,280157,33099,81084,83071,70058,58045,45036,08030,83025,58020,330
3,9403,960187,950159,980102,26086,54073,41060,29047,16036,76031,51026,26021,010
3,9603,980190,620162,640104,70088,25075,12062,00048,87037,45032,20026,95021,700
3,9804,000193,290165,290107,15089,96076,84063,71050,59038,13032,88027,63022,380
4,0004,020195,960167,950109,59091,67078,55065,42052,30039,17033,57028,32023,070
4,0204,040198,630170,600112,04093,38080,26067,13054,01040,88034,25029,00023,750
4,0404,060201,300173,260114,48095,73081,97068,84055,72042,59034,93029,68024,430
4,0604,080203,970175,910116,93098,18083,68070,56057,43044,31035,62030,37025,120
4,0804,100206,640178,570119,370100,62085,39072,27059,14046,02036,30031,05025,800
4,1004,120209,310181,220121,820103,07087,10073,98060,85047,73036,99031,74026,490
4,1204,140211,980183,880124,260105,51088,82075,69062,57049,44037,67032,42027,170
4,1404,160214,650186,530126,710107,96090,53077,40064,28051,15038,36033,11027,860
4,1604,180217,320189,190129,150110,40092,24079,11065,99052,86039,74033,79028,540
4,1804,200219,990191,840131,600112,85094,10080,83067,70054,58041,45034,48029,230
4,2004,220222,660194,500134,040115,29096,54082,54069,41056,29043,16035,16029,910
4,2204,240225,330197,150136,490117,74098,99084,25071,12058,00044,87035,85030,600
4,2404,260228,000199,810138,930120,180101,43085,96072,83059,71046,58036,53031,280
4,2604,280230,670202,460141,380122,630103,88087,67074,55061,42048,30037,22031,970
4,2804,300233,340205,120143,820125,070106,32089,38076,26063,13050,01037,90032,650
4,3004,320236,010207,770146,270127,520108,77091,09077,97064,84051,72038,59033,330
4,3204,340238,680210,430148,710129,960111,21092,81079,68066,56053,43040,31034,020
4,3404,360241,350213,080151,160132,410113,66094,91081,39068,27055,14042,02034,700
4,3604,380244,020215,740153,600134,850116,10097,35083,10069,98056,85043,73035,390
4,3804,400246,690218,390156,050137,300118,55099,80084,82071,69058,57045,44036,070
4,4004,420249,360221,050158,490139,740120,990102,24086,53073,40060,28047,15036,760
4,4204,440252,030223,700160,940142,190123,440104,69088,24075,11061,99048,86037,440
4,4404,460254,700226,360163,380144,630125,880107,13089,95076,82063,70050,57038,130
4,4604,480257,370229,010165,830147,080128,330109,58091,66078,54065,41052,29039,160
4,4804,500260,040231,670168,270149,520130,770112,02093,37080,25067,12054,00040,870
4,5004,520262,840234,460170,850152,100133,350114,60095,85082,05068,93055,80042,680
4,5204,540265,650237,250173,430154,680135,930117,18098,43083,86070,73057,61044,480
4,5404,560268,450240,040176,010157,260138,510119,760101,01085,67072,54059,42046,290
4,5604,580271,260242,830178,590159,840141,090122,340103,59087,47074,35061,22048,100
4,5804,600276,560248,120183,670164,920146,170127,420108,67089,92076,15063,03049,900
4,6004,620279,370250,910186,250167,500148,750130,000111,25092,50077,96064,83051,710
4,6204,640282,170253,700188,830170,080151,330132,580113,83095,08079,76066,64053,510
4,6404,660284,980256,490191,410172,660153,910135,160116,41097,66081,57068,45055,320
4,6604,680287,780259,280193,990175,240156,490137,740118,990100,24083,38070,25057,130
4,6804,700290,590262,070196,570177,820159,070140,320121,570102,82085,18072,06058,930
4,7004,720293,390264,860199,150180,400161,650142,900124,150105,40086,99073,86060,740
4,7204,740296,200267,650201,730182,980164,230145,480126,730107,98089,23075,67062,540
4,7404,760299,000270,440204,310185,560166,810148,060129,310110,56091,81077,48064,350
4,7604,780301,810273,230206,890188,140169,390150,640131,890113,14094,39079,28066,160
4,7804,800304,610276,020209,470190,720171,970153,220134,470115,72096,97081,09067,960
4,8004,820307,420278,810212,050193,300174,550155,800137,050118,30099,55082,89069,770
4,8204,840310,220281,600214,630195,880177,130158,380139,630120,880102,13084,70071,570
4,8404,860313,030284,390217,210198,460179,710160,960142,210123,460104,71086,51073,380
4,8604,880315,830287,180219,790201,040182,290163,540144,790126,040107,29088,54075,190
4,8804,900318,640289,970222,370203,620184,870166,120147,370128,620109,87091,12076,990
4,9004,920321,440292,760224,950206,200187,450168,700149,950131,200112,45093,70078,800
4,9204,940324,250295,550227,530208,780190,030171,280152,530133,780115,03096,28080,600
4,9404,960327,050298,340230,110211,360192,610173,860155,110136,360117,61098,86082,410
4,9604,980329,860301,130232,690213,940195,190176,440157,690138,940120,190101,44084,220
4,9805,000332,660303,920235,270216,520197,770179,020160,270141,520122,770104,02086,020
5,0005,020335,470306,710237,850219,100200,350181,600162,850144,100125,350106,60087,850
5,0205,040338,270309,500240,430221,680202,930184,180165,430146,680127,930109,18090,430
5,0405,060341,080312,290243,010224,260205,510186,760168,010149,260130,510111,76093,010
5,0605,080343,880315,080245,590226,840208,090189,340170,590151,840133,090114,34095,590
5,0805,100346,690317,870248,170229,420210,670191,920173,170154,420135,670116,92098,170
5,1005,120349,490320,660250,750232,000213,250194,500175,750157,000138,250119,500100,750
5,1205,140352,300323,450253,330234,580215,830197,080178,330159,580140,830122,080103,330
5,1405,160355,100326,240255,910237,160218,410199,660180,910162,160143,410124,660105,910
5,1605,180357,910329,030258,490239,740220,990202,240183,490164,740145,990127,240108,490
5,1805,200360,710331,820261,070242,320223,570204,820186,070167,320148,570129,820111,070
5,2005,220363,520334,610263,650244,900226,150207,400188,650169,900151,150132,400113,650
5,2205,240366,320337,400266,230247,480228,730209,980191,230172,480153,730134,980116,230
5,2405,260369,130340,190268,810250,060231,310212,560193,810175,060156,310137,560118,810
5,2605,280371,930342,980271,390252,640233,890215,140196,390177,640158,890140,140121,390
5,2805,300374,740345,770273,970255,220236,470217,720198,970180,220161,470142,720123,970
5,3005,320377,540348,560276,550257,800239,050220,300201,550182,800164,050145,300126,550
5,3205,340380,350351,350279,130260,380241,630222,880204,130185,380166,630147,880129,130
5,3405,360383,150354,140281,710262,960244,210225,460206,710187,960169,210150,460131,710
5,3605,380385,960356,930284,290265,540246,790228,040209,290190,540171,790153,040134,290
5,3805,400388,760359,720286,870268,120249,370230,620211,870193,120174,370155,620136,870
5,4005,420391,570362,510289,450270,700251,950233,200214,450195,700176,950158,200139,450
5,4205,440394,370365,300292,030273,280254,530235,780217,030198,280179,530160,780142,030
5,4405,460397,180368,090294,610275,860257,110238,360219,610200,860182,110163,360144,610
5,4605,480399,980370,880297,190278,440259,690240,940222,190203,440184,690165,940147,190
5,4805,500402,790373,670299,770281,020262,270243,520224,770206,020187,270168,520149,770
5,5005,520405,590376,460302,350283,600264,850246,100227,350208,600189,850171,100152,350
5,5205,540408,400379,250304,930286,180267,430248,680229,930211,180192,430173,680154,930
5,5405,560411,200382,040307,510288,760270,010251,260232,510213,760195,010176,260157,510
5,5605,580414,010384,830310,090291,340272,590253,840235,090216,340197,590178,840160,090
5,5805,600416,810387,620312,670293,920275,170256,420237,670218,920200,170181,420162,670
5,6005,620419,620390,410315,250296,500277,750259,000240,250221,500202,750184,000165,250
5,6205,640422,420393,200317,830299,080280,330261,580242,830224,080205,330186,580167,830
5,6405,660425,230395,990320,410301,660282,910264,160245,410226,660207,910189,160170,410
5,6605,680428,030398,780322,990304,240285,490266,740247,990229,240210,490191,740172,990
5,6805,700430,840401,570325,570306,820288,070269,320250,570231,820213,070194,320175,570
5,7005,720433,640404,360328,150309,400290,650271,900253,150234,400215,650196,900178,150
5,7205,740436,450407,150330,730311,980293,230274,480255,730236,980218,230199,480180,730
5,7405,760439,250409,940333,310314,560295,810277,060258,310239,560220,810202,060183,310
5,7605,780442,060412,730335,890317,140298,390279,640260,890242,140223,390204,640185,890
5,7805,800444,860415,520338,470319,720300,970282,220263,470244,720225,970207,220188,470
5,8005,820447,670418,310341,050322,300303,550284,800266,050247,300228,550209,800191,050
5,8205,840450,470421,100343,630324,880306,130287,380268,630249,880231,130212,380193,630
5,8405,860470,380441,000372,100353,350334,600315,850297,100278,350259,600240,850222,100
5,8605,880475,720446,320377,240358,490339,740320,990302,240283,490264,740245,990227,240
5,8805,900478,690449,140379,880361,130342,380323,630304,880286,130267,380248,630229,880
5,9005,920483,220451,960382,520363,770345,020326,270307,520288,770270,020251,270232,520
5,9205,940487,760454,780385,160366,410347,660328,910310,160291,410272,660253,910235,160
5,9405,960492,300457,600387,800369,050350,300331,550312,800294,050275,300256,550237,800
5,9605,980496,830460,420390,440371,690352,940334,190315,440296,690277,940259,190240,440
5,9806,000501,370463,240393,080374,330355,580336,830318,080299,330280,580261,830243,080
6,0006,020505,900466,060395,720376,970358,220339,470320,720301,970283,220264,470245,720
6,0206,040510,440468,880398,360379,610360,860342,110323,360304,610285,860267,110248,360
6,0406,060514,980471,700401,000382,250363,500344,750326,000307,250288,500269,750251,000
6,0606,080519,510474,520403,640384,890366,140347,390328,640309,890291,140272,390253,640
6,0806,100524,050477,340406,280387,530368,780350,030331,280312,530293,780275,030256,280
6,1006,120528,580481,250408,920390,170371,420352,670333,920315,170296,420277,670258,920
6,1206,140533,120485,760411,560392,810374,060355,310336,560317,810299,060280,310261,560
6,1406,160537,660490,280414,200395,450376,700357,950339,200320,450301,700282,950264,200
6,1606,180542,190494,790416,840398,090379,340360,590341,840323,090304,340285,590266,840
6,1806,200546,730499,300419,480400,730381,980363,230344,480325,730306,980288,230269,480
6,2006,220551,260503,810422,120403,370384,620365,870347,120328,370309,620290,870272,120
6,2206,240555,800508,320424,760406,010387,260368,510349,760331,010312,260293,510274,760
6,2406,260560,340512,840427,400408,650389,900371,150352,400333,650314,900296,150277,400
6,2606,280564,870517,350430,040411,290392,540373,790355,040336,290317,540298,790280,040
6,2806,300569,410521,860432,680413,930395,180376,430357,680338,930320,180301,430282,680
6,3006,320573,940526,370435,320416,570397,820379,070360,320341,570322,820304,070285,320
6,3206,340578,480530,880437,960419,210400,460381,710362,960344,210325,460306,710287,960
6,3406,360583,020535,400440,600421,850403,100384,350365,600346,850328,100309,350290,600
6,3606,380587,550539,910443,240424,490405,740386,990368,240349,490330,740311,990293,240
6,3806,400592,090544,420445,880427,130408,380389,630370,880352,130333,380314,630295,880
6,4006,420596,620548,930448,520429,770411,020392,270373,520354,770336,020317,270298,520
6,4206,440601,160553,440451,160432,410413,660394,910376,160357,410338,660319,910301,160
6,4406,460605,700557,960453,800435,050416,300397,550378,800360,050341,300322,550303,800
6,4606,480610,230562,470456,440437,690418,940400,190381,440362,690343,940325,190306,440
6,4806,500614,770566,980459,080440,330421,580402,830384,080365,330346,580327,830309,080
6,5006,520619,300571,490461,720442,970424,220405,470386,720367,970349,220330,470311,720
6,5206,540623,840576,000464,360445,610426,860408,110389,360370,610351,860333,110314,360
6,5406,560628,380580,520467,000448,250429,500410,750392,000373,250354,500335,750317,000
6,5606,580632,910585,030469,640450,890432,140413,390394,640375,890357,140338,390319,640
6,5806,600637,450589,540472,280453,530434,780416,030397,280378,530359,780341,030322,280
6,6006,620641,980594,050474,920456,170437,420418,670399,920381,170362,420343,670324,920
6,6206,640646,520598,560477,560458,810440,060421,310402,560383,810365,060346,310327,560
6,6406,660651,060603,080481,320461,450442,700423,950405,200386,450367,700348,950330,200
6,6606,680655,590607,590485,540464,090445,340426,590407,840389,090370,340351,590332,840
6,6806,700660,130612,100489,760466,730447,980429,230410,480391,730372,980354,230335,480
6,7006,720664,660616,610493,990469,370450,620431,870413,120394,370375,620356,870338,120
6,7206,740669,200621,120498,210472,010453,260434,510415,760397,010378,260359,510340,760
6,7406,760673,740625,640502,440474,650455,900437,150418,400399,650380,900362,150343,400
6,7606,780678,270630,150506,660477,290458,540439,790421,040402,290383,540364,790346,040
6,7806,800682,810634,660510,880480,880461,180442,430423,680404,930386,180367,430348,680
6,8006,820687,340639,170515,110485,110463,820445,070426,320407,570388,820370,070351,320
6,8206,840691,880643,680519,330489,330466,460447,710428,960410,210391,460372,710353,960
6,8406,860696,420648,200523,560493,560469,100450,350431,600412,850394,100375,350356,600
6,8606,880700,950652,710527,780497,780471,740452,990434,240415,490396,740377,990359,240
6,8806,900705,490657,220532,000502,000474,380455,630436,880418,130399,380380,630361,880
6,9006,920710,020661,730536,230506,230477,020458,270439,520420,770402,020383,270364,520
6,9206,940714,560666,240540,450510,450480,450460,910442,160423,410404,660385,910367,160
6,9406,960719,100670,760544,680514,680484,680463,550444,800426,050407,300388,550369,800
6,9606,980723,630675,270548,900518,900488,900466,190447,440428,690409,940391,190372,440
6,9807,000728,170679,780553,120523,120493,120468,830450,080431,330412,580393,830375,080
7,0007,020732,700684,290557,350527,350497,350471,470452,720433,970415,220396,470377,720
7,0207,040737,240688,800561,570531,570501,570474,110455,360436,610417,860399,110380,360
7,0407,060741,780693,320565,800535,800505,800476,750458,000439,250420,500401,750383,000
7,0607,080746,310697,830570,020540,020510,020480,020460,640441,890423,140404,390385,640
7,0807,100750,850702,340574,240544,240514,240484,240463,280444,530425,780407,030388,280
7,1007,120755,380706,850578,470548,470518,470488,470465,920447,170428,420409,670390,920
7,1207,140759,920711,360582,690552,690522,690492,690468,560449,810431,060412,310393,560
7,1407,160764,460715,880586,920556,920526,920496,920471,200452,450433,700414,950396,200
7,1607,180768,990720,390591,140561,140531,140501,140473,840455,090436,340417,590398,840
7,1807,200773,530724,900595,360565,360535,360505,360476,480457,730438,980420,230401,480
7,2007,220778,060729,410599,590569,590539,590509,590479,590460,370441,620422,870404,120
7,2207,240782,600733,920603,810573,810543,810513,810483,810463,010444,260425,510406,760
7,2407,260787,140738,440608,040578,040548,040518,040488,040465,650446,900428,150409,400
7,2607,280791,670742,950612,260582,260552,260522,260492,260468,290449,540430,790412,040
7,2807,300796,210747,460616,480586,480556,480526,480496,480470,930452,180433,430414,680
7,3007,320800,740751,970620,710590,710560,710530,710500,710473,570454,820436,070417,320
7,3207,340805,280756,480624,930594,930564,930534,930504,930476,210457,460438,710419,960
7,3407,360809,820761,000629,160599,160569,160539,160509,160479,160460,100441,350422,600
7,3607,380814,350765,510633,380603,380573,380543,380513,380483,380462,740443,990425,240
7,3807,400818,890770,020637,600607,600577,600547,600517,600487,600465,380446,630427,880
7,4007,420823,420774,530641,830611,830581,830551,830521,830491,830468,020449,270430,520
7,4207,440827,960779,040646,050616,050586,050556,050526,050496,050470,660451,910433,160
7,4407,460832,500783,560650,280620,280590,280560,280530,280500,280473,300454,550435,800
7,4607,480837,030788,070654,500624,500594,500564,500534,500504,500475,940457,190438,440
7,4807,500841,570792,580658,720628,720598,720568,720538,720508,720478,720459,830441,080
7,5007,520846,100797,090662,950632,950602,950572,950542,950512,950482,950462,470443,720
7,5207,540850,640801,600667,170637,170607,170577,170547,170517,170487,170465,110446,360
7,5407,560855,180806,120671,400641,400611,400581,400551,400521,400491,400467,750449,000
7,5607,580859,710810,630675,620645,620615,620585,620555,620525,620495,620470,390451,640
7,5807,600864,250815,140679,840649,840619,840589,840559,840529,840499,840473,030454,280
7,6007,620868,780819,650684,070654,070624,070594,070564,070534,070504,070475,670456,920
7,6207,640873,320824,160688,290658,290628,290598,290568,290538,290508,290478,310459,560
7,6407,660877,860828,680692,520662,520632,520602,520572,520542,520512,520482,520462,200
7,6607,680882,390833,190696,740666,740636,740606,740576,740546,740516,740486,740464,840
7,6807,700886,930837,700700,960670,960640,960610,960580,960550,960520,960490,960467,480
7,7007,720891,460842,210705,190675,190645,190615,190585,190555,190525,190495,190470,120
7,7207,740896,000846,720709,410679,410649,410619,410589,410559,410529,410499,410472,760
7,7407,760900,540851,240713,640683,640653,640623,640593,640563,640533,640503,640475,400
7,7607,780905,070855,750717,860687,860657,860627,860597,860567,860537,860507,860478,040
7,7807,800909,610860,260722,080692,080662,080632,080602,080572,080542,080512,080482,080
7,8007,820914,140864,770726,310696,310666,310636,310606,310576,310546,310516,310486,310
7,8207,840918,680869,280730,530700,530670,530640,530610,530580,530550,530520,530490,530
7,8407,860923,220873,800734,760704,760674,760644,760614,760584,760554,760524,760494,760
7,8607,880927,750878,310738,980708,980678,980648,980618,980588,980558,980528,980498,980
7,8807,900932,290882,820743,200713,200683,200653,200623,200593,200563,200533,200503,200
7,9007,920936,820887,330747,430717,430687,430657,430627,430597,430567,430537,430507,430
7,9207,940941,360891,840751,650721,650691,650661,650631,650601,650571,650541,650511,650
7,9407,960945,900896,360755,880725,880695,880665,880635,880605,880575,880545,880515,880
7,9607,980950,430900,870760,100730,100700,100670,100640,100610,100580,100550,100520,100
7,9808,000954,970905,380764,320734,320704,320674,320644,320614,320584,320554,320524,320
8,0008,020959,500909,890768,550738,550708,550678,550648,550618,550588,550558,550528,550
8,0208,040964,040914,400772,770742,770712,770682,770652,770622,770592,770562,770532,770
8,0408,060968,580918,920777,000747,000717,000687,000657,000627,000597,000567,000537,000
8,0608,080973,110923,430781,220751,220721,220691,220661,220631,220601,220571,220541,220
8,0808,100977,650927,940785,440755,440725,440695,440665,440635,440605,440575,440545,440
8,1008,120982,180932,450789,670759,670729,670699,670669,670639,670609,670579,670549,670
8,1208,140986,720936,960793,890763,890733,890703,890673,890643,890613,890583,890553,890
8,1408,160991,260941,480798,120768,120738,120708,120678,120648,120618,120588,120558,120
8,1608,180995,790945,990802,340772,340742,340712,340682,340652,340622,340592,340562,340
8,1808,2001,000,330950,500806,560776,560746,560716,560686,560656,560626,560596,560566,560
8,2008,2201,004,860955,010810,790780,790750,790720,790690,790660,790630,790600,790570,790
8,2208,2401,009,400959,520815,010785,010755,010725,010695,010665,010635,010605,010575,010
8,2408,2601,013,940964,040819,240789,240759,240729,240699,240669,240639,240609,240579,240
8,2608,2801,018,470968,550823,460793,460763,460733,460703,460673,460643,460613,460583,460
8,2808,3001,023,010973,060827,680797,680767,680737,680707,680677,680647,680617,680587,680
8,3008,3201,027,540977,570831,910801,910771,910741,910711,910681,910651,910621,910591,910
8,3208,3401,032,080982,080836,130806,130776,130746,130716,130686,130656,130626,130596,130
8,3408,3601,036,740986,720840,480810,480780,480750,480720,480690,480660,480630,480600,480
8,3608,3801,041,420991,370844,840814,840784,840754,840724,840694,840664,840634,840604,840
8,3808,4001,046,100996,030849,210819,210789,210759,210729,210699,210669,210639,210609,210
8,4008,4201,050,7801,000,680853,580823,580793,580763,580733,580703,580673,580643,580613,580
8,4208,4401,055,4601,005,340857,950827,950797,950767,950737,950707,950677,950647,950617,950
8,4408,4601,060,1401,010,000862,320832,320802,320772,320742,320712,320682,320652,320622,320
8,4608,4801,064,8201,014,650866,680836,680806,680776,680746,680716,680686,680656,680626,680
8,4808,5001,069,5001,019,310871,050841,050811,050781,050751,050721,050691,050661,050631,050
8,5008,5201,074,1801,023,960875,420845,420815,420785,420755,420725,420695,420665,420635,420
8,5208,5401,078,8601,028,620879,790849,790819,790789,790759,790729,790699,790669,790639,790
8,5408,5601,083,5401,033,280884,160854,160824,160794,160764,160734,160704,160674,160644,160
8,5608,5801,088,2201,037,930888,520858,520828,520798,520768,520738,520708,520678,520648,520
8,5808,6001,092,9001,042,590892,890862,890832,890802,890772,890742,890712,890682,890652,890
8,6008,6201,097,5801,047,240897,260867,260837,260807,260777,260747,260717,260687,260657,260
8,6208,6401,102,2601,051,900901,630871,630841,630811,630781,630751,630721,630691,630661,630
8,6408,6601,106,9401,056,560906,000876,000846,000816,000786,000756,000726,000696,000666,000
8,6608,6801,111,6201,061,210910,360880,360850,360820,360790,360760,360730,360700,360670,360
8,6808,7001,116,3001,065,870914,730884,730854,730824,730794,730764,730734,730704,730674,730
8,7008,7201,120,9801,070,520919,100889,100859,100829,100799,100769,100739,100709,100679,100
8,7208,7401,125,6601,075,180923,470893,470863,470833,470803,470773,470743,470713,470683,470
8,7408,7601,130,3401,079,840927,840897,840867,840837,840807,840777,840747,840717,840687,840
8,7608,7801,135,0201,084,490932,200902,200872,200842,200812,200782,200752,200722,200692,200
8,7808,8001,139,7001,089,150936,570906,570876,570846,570816,570786,570756,570726,570696,570
8,8008,8201,144,3801,093,800940,940910,940880,940850,940820,940790,940760,940730,940700,940
8,8208,8401,149,0601,098,460945,310915,310885,310855,310825,310795,310765,310735,310705,310
8,8408,8601,153,7401,103,120949,680919,680889,680859,680829,680799,680769,680739,680709,680
8,8608,8801,158,4201,107,770954,040924,040894,040864,040834,040804,040774,040744,040714,040
8,8808,9001,163,1001,112,430958,410928,410898,410868,410838,410808,410778,410748,410718,410
8,9008,9201,167,7801,117,080962,780932,780902,780872,780842,780812,780782,780752,780722,780
8,9208,9401,172,4601,121,740967,150937,150907,150877,150847,150817,150787,150757,150727,150
8,9408,9601,177,1401,126,400971,520941,520911,520881,520851,520821,520791,520761,520731,520
8,9608,9801,181,8201,131,050975,880945,880915,880885,880855,880825,880795,880765,880735,880
8,9809,0001,186,5001,135,710980,250950,250920,250890,250860,250830,250800,250770,250740,250
9,0009,0201,191,1801,140,360984,620954,620924,620894,620864,620834,620804,620774,620744,620
9,0209,0401,195,8601,145,020988,990958,990928,990898,990868,990838,990808,990778,990748,990
9,0409,0601,200,5401,149,680993,360963,360933,360903,360873,360843,360813,360783,360753,360
9,0609,0801,205,2201,154,330997,720967,720937,720907,720877,720847,720817,720787,720757,720
9,0809,1001,209,9001,158,9901,002,090972,090942,090912,090882,090852,090822,090792,090762,090
9,1009,1201,214,5801,163,6401,006,460976,460946,460916,460886,460856,460826,460796,460766,460
9,1209,1401,219,2601,168,3001,010,830980,830950,830920,830890,830860,830830,830800,830770,830
9,1409,1601,223,9401,172,9601,015,200985,200955,200925,200895,200865,200835,200805,200775,200
9,1609,1801,228,6201,177,6101,019,560989,560959,560929,560899,560869,560839,560809,560779,560
9,1809,2001,233,3001,182,2701,023,930993,930963,930933,930903,930873,930843,930813,930783,930
9,2009,2201,237,9801,186,9201,028,300998,300968,300938,300908,300878,300848,300818,300788,300
9,2209,2401,244,6401,191,5801,032,6701,002,670972,670942,670912,670882,670852,670822,670792,670
9,2409,2601,251,4701,196,2401,037,0401,007,040977,040947,040917,040887,040857,040827,040797,040
9,2609,2801,258,2901,200,8901,041,4001,011,400981,400951,400921,400891,400861,400831,400801,400
9,2809,3001,265,1201,205,5501,045,7701,015,770985,770955,770925,770895,770865,770835,770805,770
9,3009,3201,271,9401,210,2001,050,1401,020,140990,140960,140930,140900,140870,140840,140810,140
9,3209,3401,278,7701,214,8601,054,5101,024,510994,510964,510934,510904,510874,510844,510814,510
9,3409,3601,285,5901,219,5201,058,8801,028,880998,880968,880938,880908,880878,880848,880818,880
9,3609,3801,292,4201,224,1701,063,2401,033,2401,003,240973,240943,240913,240883,240853,240823,240
9,3809,4001,299,2401,228,8301,067,6101,037,6101,007,610977,610947,610917,610887,610857,610827,610
9,4009,4201,306,0701,233,4801,071,9801,041,9801,011,980981,980951,980921,980891,980861,980831,980
9,4209,4401,312,8901,238,1401,076,3501,046,3501,016,350986,350956,350926,350896,350866,350836,350
9,4409,4601,319,7201,244,8401,080,7201,050,7201,020,720990,720960,720930,720900,720870,720840,720
9,4609,4801,326,5401,251,6301,085,0801,055,0801,025,080995,080965,080935,080905,080875,080845,080
9,4809,5001,333,3701,258,4201,089,4501,059,4501,029,450999,450969,450939,450909,450879,450849,450
9,5009,5201,340,1901,265,2101,093,8201,063,8201,033,8201,003,820973,820943,820913,820883,820853,820
9,5209,5401,347,0201,272,0001,098,1901,068,1901,038,1901,008,190978,190948,190918,190888,190858,190
9,5409,5601,353,8401,278,7901,102,5601,072,5601,042,5601,012,560982,560952,560922,560892,560862,560
9,5609,5801,360,6701,285,5801,106,9201,076,9201,046,9201,016,920986,920956,920926,920896,920866,920
9,5809,6001,367,4901,292,3701,111,2901,081,2901,051,2901,021,290991,290961,290931,290901,290871,290
9,6009,6201,374,3201,299,1601,115,6601,085,6601,055,6601,025,660995,660965,660935,660905,660875,660
9,6209,6401,381,1401,305,9501,120,0301,090,0301,060,0301,030,0301,000,030970,030940,030910,030880,030
9,6409,6601,387,9701,312,7401,124,4001,094,4001,064,4001,034,4001,004,400974,400944,400914,400884,400
9,6609,6801,394,7901,319,5301,128,7601,098,7601,068,7601,038,7601,008,760978,760948,760918,760888,760
9,6809,7001,401,6201,326,3201,133,1301,103,1301,073,1301,043,1301,013,130983,130953,130923,130893,130
9,7009,7201,408,4401,333,1101,137,5001,107,5001,077,5001,047,5001,017,500987,500957,500927,500897,500
9,7209,7401,415,2701,339,9001,141,8701,111,8701,081,8701,051,8701,021,870991,870961,870931,870901,870
9,7409,7601,422,0901,346,6901,146,2401,116,2401,086,2401,056,2401,026,240996,240966,240936,240906,240
9,7609,7801,428,9201,353,4801,150,6001,120,6001,090,6001,060,6001,030,6001,000,600970,600940,600910,600
9,7809,8001,435,7401,360,2701,154,9701,124,9701,094,9701,064,9701,034,9701,004,970974,970944,970914,970
9,8009,8201,442,5701,367,0601,159,3401,129,3401,099,3401,069,3401,039,3401,009,340979,340949,340919,340
9,8209,8401,449,3901,373,8501,163,7101,133,7101,103,7101,073,7101,043,7101,013,710983,710953,710923,710
9,8409,8601,456,2201,380,6401,168,0801,138,0801,108,0801,078,0801,048,0801,018,080988,080958,080928,080
9,8609,8801,463,0401,387,4301,172,4401,142,4401,112,4401,082,4401,052,4401,022,440992,440962,440932,440
9,8809,9001,469,8701,394,2201,176,8101,146,8101,116,8101,086,8101,056,8101,026,810996,810966,810936,810
9,9009,9201,476,6901,401,0101,181,1801,151,1801,121,1801,091,1801,061,1801,031,1801,001,180971,180941,180
9,9209,9401,483,5201,407,8001,185,5501,155,5501,125,5501,095,5501,065,5501,035,5501,005,550975,550945,550
9,9409,9601,490,3401,414,5901,189,9201,159,9201,129,9201,099,9201,069,9201,039,9201,009,920979,920949,920
9,9609,9801,497,1701,421,3801,194,2801,164,2801,134,2801,104,2801,074,2801,044,2801,014,280984,280954,280
9,98010,0001,503,9901,428,1701,198,6501,168,6501,138,6501,108,6501,078,6501,048,6501,018,650988,650958,650
10,000천원1,507,4001,431,5701,200,8401,170,8401,140,8401,110,8401,080,8401,050,8401,020,840990,840960,840
10,000천원 초과
14,000천원 이하
(10,000천원인 경우의 해당 세액) + (10,000천원을 초과하는 금액에 98%를 곱한 금액의 35% 상당액) + (25,000원)
14,000천원 초과
28,000천원 이하
(10,000천원인 경우의 해당 세액) + (1,397,000원) + (14,000천원을 초과하는 금액에 98%를 곱한 금액의 38% 상당액)
28,000천원 초과
30,000천원 이하
(10,000천원인 경우의 해당 세액) + (6,610,600원) + (28,000천원을 초과하는 금액에 98%를 곱한 금액의 40% 상당액)
30,000천원 초과
45,000천원 이하
(10,000천원인 경우의 해당 세액) + (7,394,600원) + (30,000천원을 초과하는 금액의 40% 상당액)
45,000천원 초과
87,000천원 이하
(10,000천원인 경우의 해당 세액) + (13,394,600원) + (45,000천원을 초과하는 금액의 42% 상당액)
87,000천원 초과(10,000천원인 경우의 해당 세액) + (31,034,600원) + (87,000천원을 초과하는 금액의 45% 상당액)

rhwp 0.8.2 (2dced7bfe10c6597cead634264c7c1781c01f1e7)로 변환 · 2026-10-10T21:01:53Z — 표 밖의 문단·이미지·수식은 옮겨지지 않습니다. 원본이 필요하면 위의 내려받기를 쓰세요 또는 PDF 원본 ↗