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한·미 법인세 구조변화와 기업이익 비교

2022.12.07

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(12월_7일_석간)한·미 법인세 구조변화와 기업이익 비교.pdf

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<p class="0" style="line-height: 165%; letter-spacing: -0.5pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-family: 나눔고딕; font-size: 16px; line-height: 26.4px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="margin-top: 15pt; margin-bottom: 10pt; text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px;"><span style="font-family: 나눔고딕; letter-spacing: -1.6pt; font-weight: bold; font-size: 14pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">商議 </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.6pt; font-weight: bold; font-size: 14pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">“2018</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.6pt; font-weight: bold; font-size: 14pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 법인세 인상 이후 한</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.6pt; font-weight: bold; font-size: 14pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"></span></span><span style="font-family: 나눔고딕; letter-spacing: -1.6pt; font-weight: bold; font-size: 14pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미 기업간 세후이익률 격차 확대</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.6pt; font-weight: bold; font-size: 14pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">”</span></span></p><p class="0" style="margin-left: 16.6pt; text-indent: -16.6pt; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국기업이 미국기업보다 법인세 과세한 후 순이익 더 많이 떨어졌다</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">... 2018</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 이후 격차 벌어져</span></p><p class="0" style="margin-left: 16.6pt; text-indent: -16.6pt; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">법인세 과세</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">前 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대비 과세</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">後 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">순이익 비율 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">: </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">美 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">80%</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대 후반 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">vs </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">韓 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">70%</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대 초반</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">... </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">약 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15%p </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">격차</span></p><p class="0" style="margin-left: 16.6pt; text-indent: -16.6pt; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국보다 기업의 순이익률 낮은 상황에서 법인세 부담 높아 투자여력 위축</span></p><p class="0" style="margin-left: 16.6pt; text-indent: -16.6pt; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">해외투자 소득의 국내이전도 불리</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">... </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">해외자회사 배당소득의 외국납부세액공제 개선해야</span></p><p class="0" style="margin-left: 16.6pt; text-indent: -16.6pt; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="margin-left: 16.6pt; text-indent: -16.6pt; letter-spacing: -1.5pt; font-weight: bold; font-size: 14pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 37.3333px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대한상공회의소</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">회장 최태원</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">)</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">는 법인세제상 우리기업이 미국기업보다 불리한 상황에 놓여있다며 국회에 계류 중인 정부제출 법인세법 개정안의 조속한 통과를 촉구했다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="letter-spacing: -1pt; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-family: 나눔고딕; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국 법인세는 당초에 세율이 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15~39%</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">로 총 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">8</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">개의 과표구간을 가진 복잡한 구조였으나 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2018</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 트럼프 정부가 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">「</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">세금감면 및 일자리법</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">」</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">을 통과시켜 세율을 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">21%</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">로 낮추고</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">과표구간을 단일화하였다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국은 같은 해 법인세율을 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">22%</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">에서 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">25%</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">로 인상하고</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">과표구간을 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">3</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">개에서 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">4</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">개로 늘렸다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">이로 인해 한국기업들은 법인세제상 미국보다 불리한 여건에 놓이게 되었다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">여기에 한국에만 있는 투자상생협력촉진세</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">세율 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">20%)</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">도 추가 법인세 부담으로 작용하고 있다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">그림</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">> </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국과 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국의 법인세 구조</span></p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;"><tbody><tr><td style="width: 317px; height: 30px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국</span><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(’18</span><span style="font-family: 나눔고딕; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 법인세 인하</span><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">)</span></p></td><td style="width: 317px; height: 30px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국</span><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(’18</span><span style="font-family: 나눔고딕; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 법인세 인상</span><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">)</span></p></td></tr><tr><td style="width: 317px; height: 180px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><img src="http://www.korcham.net/dext5editordata/2022/12/20221208_16385297_47349.png" title="" alt="" border="0" style="width: 304px; height: 169px; border: 0px solid;"><p class="0" style="font-family: 나눔고딕; font-size: 12pt; line-height: 200%; margin-top: 0px; margin-bottom: 0px;"><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"><v:stroke joinstyle="miter"><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"><v:f eqn="sum @0 1 0"><v:f eqn="sum 0 0 @1"><v:f eqn="prod @2 1 2"><v:f eqn="prod @3 21600 pixelWidth"><v:f eqn="prod @3 21600 pixelHeight"><v:f eqn="sum @0 0 1"></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:formulas></v:stroke></v:shapetype> </p></td><td style="width: 317px; height: 180px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><img src="http://www.korcham.net/dext5editordata/2022/12/20221208_163844095_99814.png" title="" alt="" border="0" style="width: 304px; height: 167px; border: 0px solid;"><p class="0" style="font-family: 나눔고딕; font-size: 12pt; line-height: 200%; margin-top: 0px; margin-bottom: 0px;"><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"><v:stroke joinstyle="miter"><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"><v:f eqn="sum @0 1 0"><v:f eqn="sum 0 0 @1"><v:f eqn="prod @2 1 2"><v:f eqn="prod @3 21600 pixelWidth"><v:f eqn="prod @3 21600 pixelHeight"><v:f eqn="sum @0 0 1"></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:formulas></v:stroke></v:shapetype> </p></td></tr></tbody></table><p style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"> </p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="font-family: 나눔고딕; font-size: 12pt; line-height: 200%; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">IMD</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">에서 발표하는 우리 조세정책 경쟁력은 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">63</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">개국 중 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">17</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">위에서 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">22</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">26</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">위로 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">11</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">단계 하락하였으며</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">법인세 세율 경쟁력은</span><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">17</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">27</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">위에서 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">22</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">39</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">위로 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">12</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">단계 하락했다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span><br> <span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">* IMD(</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">스위스 국제경영개발대학원 발표</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, ’22.6): OECD </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">등 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">63</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">개국 평가</span><br> <span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">조세정책</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">)</span><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">‘17</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">위 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">→ </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’22</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">26</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">위</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(11</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">단계</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">↓</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">)</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">법인세 세율</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">)</span><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">27</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">위</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">→</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">39</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">위</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(12</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">단계</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">↓</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">)</span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">국제기구 역시 우리나라 법인세율을 인하해야 한다고 필요성을 강조한 바 있다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. IMF</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">는 우리나라가 과표구간 단일화 등으로 법인세 왜곡을 없애 효율성을 제고할 것을 주문했고 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">OECD</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">는 경기 하방요인으로 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">18</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 법인세율 인상에 따른 기업의 투자감소를 지적했다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="margin-left: 16.6pt; text-indent: -16.6pt; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">■ </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">우리나라 기업이 법인세 과세한 후 순이익 더 많이 떨어진다</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">... 2018</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 이후 격차 벌어져</span></p><p class="0" style="margin-left: 16.6pt; text-indent: -16.6pt; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">법인세 과세</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">前 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대비 과세</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">後 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">순이익 비율 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">: </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">美 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">80%</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대 후반 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">vs </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">韓 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">70%</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대 초반</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">... </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">약 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15%p </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">격차</span></p><p class="0" style="margin-left: 16.6pt; text-indent: -16.6pt; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">최근 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">10</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년간 양국기업의 법인세 과세 전후 순이익을 비교해본 결과</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국기업의 세후이익 감소율이 미국보다 큰 것으로 나타났다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">그 격차는 법인세율 변동이 있었던 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2018</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 이후 크게 벌어졌다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2012</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">∼</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2017</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 미국과 한국 기업의 세후이익 감소율 차이는 평균 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">7.3%p</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">였으나 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2018</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">∼</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2021</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년에는 평균 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">14.5%p</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">로 약 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">배 이상 격차가 벌어졌다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">표</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">1> </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국 세전이익 대비 세후이익률 비교</span></p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;"><tbody><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">구분</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">12</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">13</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">14</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">16</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">17</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px 2px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">18</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">19</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’20</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’21</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td></tr><tr><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(A)</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">81.3%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">81.1%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">79.7%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">79.8%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">81.1%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">83.7%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 1px 1px 2px; border-style: solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">87.0%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">89.1%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">88.8%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">87.8%</span></p></td></tr><tr><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 3px double rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(B)</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">73.2%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">68.1%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">74.0%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">75.2%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">74.7%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 2px 3px 1px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">77.8%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 1px 3px 2px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">73.0%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">72.2%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">72.2%</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 1px 2px 3px 1px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">77.2%</span></p></td></tr><tr><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-top: 3px double rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">A-B</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">8.1%p</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">13.0%p</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">5.7%p</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">4.6%p</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">6.4%p</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 3px 2px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">5.9%p</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 3px 1px 2px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82) rgb(255, 0, 82);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">14.0%p</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">16.9%p</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">16.6%p</span></p></td><td style="width: 60px; height: 34px; padding: 1.41pt 0pt; border-width: 3px 2px 2px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(255, 0, 82) rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">10.6%p</span></p></td></tr></tbody></table><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">출처 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">: </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국 통계청 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">Quarterly Financial Report, </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국은행 경제통계시스템 기업경영분석</span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="margin-left: 16.6pt; text-indent: -16.6pt; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">■ </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">매출액 순이익률의 세전</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">-</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">세후 하락폭 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">: </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">美 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">8.9</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">→</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">7.9%</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">△</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">1.0%p) vs </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">韓 </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">4.9</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">→</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">3.6% (</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">△</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">1.3%p)</span></p><p class="0" style="margin-left: 16.6pt; text-indent: -16.6pt; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2018</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">∼</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2021</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 동안 매출액 대비 세전순이익률을 비교해보면</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국기업의 연평균 매출액세전순이익률은 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">8.9%</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">인 반면</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">우리기업의 연평균 매출액세전순이익률은 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">4.9%</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">이다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">동일한 기간동안 매출액 대비 세후순이익률은 미국기업은 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">7.9%, </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국기업은 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">3.6%</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">였다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국기업은 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">1.0%p </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">낮아진 반면 한국기업은 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">1.3%p</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">로 더 큰 하락폭을 보였다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">매출액 대비 순이익률 자체도 한국기업이 미국기업보다 불리한 상황에서 세전</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">-</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">세후 차이는 더 벌어지는 상황이다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">표</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2> </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국 매출액세전순이익률 비교</span></p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;"><tbody><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">구분</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">12</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">13</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">14</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">16</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">17</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px 2px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">18</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">19</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’20</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’21</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td></tr><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(A)</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">8.6%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">9.2%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">9.1%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">8.1%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">8.7%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">8.5%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 1px 2px; border-style: solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">8.6%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">8.0%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">6.5%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">12.5%</span></p></td></tr><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 3px double rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(B)</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">3.4%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2.9%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">3.3%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">4.4%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">4.9%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 3px 1px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">6.1%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px 2px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">5.3%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">3.7%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">3.9%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 3px 1px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">6.5%</span></p></td></tr><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 3px double rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">B/A</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">39.5%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">31.5%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">36.3%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">54.3%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">56.3%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 2px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">71.8%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 2px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">61.6%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">46.3%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">60.0%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 2px 2px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(255, 0, 82) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">52.0%</span></p></td></tr></tbody></table><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">출처 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">: </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국 통계청 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">Quarterly Financial Report, </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국은행 경제통계시스템 기업경영분석</span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">표</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">3> </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국 매출액세후순이익률 비교</span></p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;"><tbody><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">구분</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">12</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">13</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">14</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">16</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">17</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px 2px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">18</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">19</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’20</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’21</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td></tr><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(A)</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">7.0%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">7.5%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">7.3%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">6.5%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">7.0%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">7.1%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 1px 2px; border-style: solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">7.5%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">7.1%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">5.8%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">11.0%</span></p></td></tr><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 3px double rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(B)</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2.5%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2.0%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2.5%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">3.3%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">3.7%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 3px 1px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">4.7%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px 2px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">3.9%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2.7%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2.8%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 3px 1px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">5.0%</span></p></td></tr><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 3px double rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">B/A</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">35.7%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">26.7%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">34.2%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">50.8%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">52.9%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 2px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">66.2%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 2px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">52.0%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">38.0%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">48.3%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 2px 2px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(255, 0, 82) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">45.5%</span></p></td></tr></tbody></table><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">출처 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">: </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국 통계청 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">Quarterly Financial Report, </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국은행 경제통계시스템 기업경영분석</span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1.3pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">■ </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">해외투자 소득의 국내이전도 불리</span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">... </span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">해외자회사 배당소득의 외국납부세액공제 개선해야</span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국에서 미국 본토로의 투자는 꾸준히 증가해왔다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. 2018</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 이전에는 한국</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">→</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국 직접투자가 연평균 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">8,963</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">백만 달러 수준에서 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2018</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 이후에는 연평균 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">17,514</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">백만 달러로 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">95.4% </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">급증했다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. 10</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 단위로 보면</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, 2012</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">5,899</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">백만 달러에서</span><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">20</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">21</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">27,897</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">백만 달러로 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">10</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년만에 약</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">4.7</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">배 이상으로 증가했다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">표</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">4> </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국 해외직접투자금액</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">단위</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">: </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">백만불</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">)</span></p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;"><tbody><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">구분</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">12</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">13</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">14</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">16</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">17</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px 2px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">18</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">19</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’20</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 2px 2px 1px 1px; border-style: solid; border-color: rgb(255, 0, 82) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0); background: rgb(230, 238, 247);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’21</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년</span></p></td></tr><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(A)</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">5,899</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">5,869</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">5,962</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">7,050</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">13,670</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15,326</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 1px 2px; border-style: solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">11,220</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15,772</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">15,167</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 1px 1px; border-style: solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">27,897</span></p></td></tr><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 3px double rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">전체</span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(B)</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">29,706</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">31,211</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">28,725</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">30,386</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">40,663</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 3px 1px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">45,056</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px 2px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">51,666</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">65,285</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">57,314</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 1px 2px 3px 1px; border-style: solid solid double; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">76,638</span></p></td></tr><tr><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-top: 3px double rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="text-align: center; word-break: keep-all; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">A/B</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">19.9%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">18.8%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">20.8%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">23.2%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">33.6%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 2px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(0, 0, 0) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">34.0%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 2px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">21.7%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">24.2%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(255, 0, 82);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">26.5%</span></p></td><td style="width: 60px; height: 31px; padding: 1.41pt 0pt; border-width: 3px 2px 2px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0) rgb(255, 0, 82) rgb(255, 0, 82) rgb(0, 0, 0);" valign="middle"><p class="1" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: 0pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">36.4%</span></p></td></tr></tbody></table><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">출처 </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">: </span><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">한국수출입은행 해외직접투자통계</span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -0.5pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국은 반도체</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">이차전지 등 신산업 분야에서 기업 지원책이 확대되고 있으며</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">우리 기업이 미국 내 투자를 늘린 것은 해당분야의 경쟁력을 유지</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">확대시키려는 전략의 일환이다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국 내 투자를 늘려 소득이 증가하고 유보이익이 늘어난다면 국내 모기업이 국내 투자와 고용을 늘릴 여력이 늘어난다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">하지만 해외에서 벌어들인 소득을 우리나라로 이전하는 과정에서 법인세 이중과세 문제가 있어 이런 선순환이 일어나는데도 제약이 발생한다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="letter-spacing: -1pt; font-size: 13pt; line-height: 200%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 34.6667px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">미국은 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">2018</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 영토주의 과세체계를 채택하여 미국 본토 소득에 대해서만 과세하는 반면에 우리나라는 국내외 소득 모두 과세대상에 포함한 이후 일정부분 세액공제를 해주는 외국납부세액공제를 채택 중인데 금액에 한도가 있어 공제를 받지 못하는 경우가 있어 이중과세가 발생한다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">.</span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">이러한 문제를 개선하기 위해 이번 법인세법 개정안에 외국납부세액공제가 적용되는 해외자회사의 요건을 완화하고</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">해외자회사 배당금을 익금불산입하는 내용이 포함되어 있지만 국회 처리가 불투명한 상황이다</span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">.</span></p><p class="0" style="line-height: 200%; font-family: "Malgun Gothic"; font-size: 16px; margin-top: 0px; margin-bottom: 0px;" malgun="" gothic";="" font-size:="" 16px;="" margin-top:="" 0px;="" margin-bottom:="" 0px;"=""><span style="font-family: 나눔고딕; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">강석구 대한상의 조사본부장은 </span></span><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">“</span></span><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">우리나라 법인세가 미국보다 불리한 것은 기업들은 잘 인지하고 있는 부분</span></span><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">”</span></span><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">이라면서 </span></span><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">“</span></span><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">경기침체에 대한 우려의 목소리가 커지는 상황에서 법인세 인하는 기업들의 투자 집행 및 계획에 큰 도움이 될 것이다</span></span><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">”</span></span><span style="letter-spacing: -1pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">라고 말했다</span></span></span><span style="font-family: 휴먼명조; letter-spacing: -1pt; font-size: 13pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">.</span></span></span></p>

목록