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소득세법 시행령

대통령령 제19513호 · 2006.07.01 시행 · 지난 판 · 재정경제부
연혁 — 판 243개
제정·개정 이유
[신규제정]
◇제정이유
「국가공무원법」의 개정(법률 제7796호, 2005.12.29. 공포, 2006.7.1. 시행)으로 고위공무원단제도가 도입됨에 따라 고위공무원단으로 인사관리되는 공무원의 범위, 고위공무원단 직위로의 승진임용요건, 고위공무원단후보자 교육과정 및 역량평가, 적격심사위원회의 구성?운영 및 적격심사의 판단기준 등에 관하여 필요한 사항을 정하려는 것임.
◇주요내용
가. 고위공무원단으로 인사관리 되는 공무원의 범위(영 제4조)
(1) 법에서 고위공무원단으로 인사관리 되는 공무원의 구체적인 범위를 위임함에 따라 이를 정하려는 것임.
(2) 고위공무원단으로 인사관리 되는 공무원의 범위를 파견·휴직 중인 자, 파견·휴직 기간 종료 후 복귀·복직하여 보직 없이 근무 중인 자 및 개방형 임용기간 만료 등으로 보직 없이 근무 중인 자 등으로 규정함.
(3) 고위공무원단에 속하는 공무원으로 관리되어야 하는 범위를 명시함으로써 인사의 예측가능성 및 인사관리의 효율성을 높일 것으로 기대됨.
나. 고위공무원단에 속하는 공무원에 대한 임용권의 위임(영 제5조)
(1) 고위공무원단에 속하는 일반직 및 별정직공무원에 대한 대통령의 임용권의 범위와 소속장관에게 위임되는 사항을 정하려는 것임.
(2) 대통령은 고위공무원단에 속하는 공무원의 신규채용, 고위공무원단 직위로의 승진임용, 고위공무원단에 속하는 공무원의 전직·강임·면직·해임 및 파면 등에 대한 임용권을 행사하고, 그 밖의 임용권에 대하여는 소속장관에게 위임함.
(3)고위공무원단에 속하는 공무원에 대한 대통령의 임용권의 범위를 명확하게 규정함.
다. 고위공무원단후보자 요건(영 제2조제2호 및 제7조)
(1) 일반직 고위공무원단에 속하는 공무원으로 임용될 수 있는 후보자의 요건을 정하려는 것임.
(2) 고위공무원단후보자는 고위공무원단후보자 교육과정을 이수한 후 역량평가를 통과한 자로서 4급 이상 공무원으로 승진소요최저연수를 갖추거나 과장급 직위에 재직한 연구관·지도관으로서 5년의 근무연수를 갖춘 자로 함.
(3) 고위공무원단 직위로의 승진임용에 필요한 최소한의 자격을 명시함으로써 고위공무원단 직위로의 임용요건이 명확하게 될 것으로 기대됨.
라. 고위공무원단후보자 교육과정의 운영(영 제8조)
(1) 고위공무원단후보자가 되기 위하여 이수하여야 할 교육과정을 구체적으로 정하려는 것임.
(2) 고위공무원후보자 교육과정의 운영주체와 고위공무원단후보자 선발의 기준 및 방법 등을 구체적으로 정하고, 후보자 교육과정의 이수기준은 중앙인사위원회가 정하도록 함.
(3) 고위공무원단후보자 교육과정의 투명성 및 객관적 타당성을 제고할 수 있을 것으로 기대됨.
마. 고위공무원단에 속하는 공무원의 채용 및 고위공무원단 직위로의 승진임용을 위한 역량평가(영 제9조 내지 제12조)
(1) 고위공무원단에 속하는 공무원의 능력과 자질을 평가하기 위한 역량평가 관련 사항을 구체적으로 정하려는 것임.
(2) 역량평가의 대상자?실시시기 및 통과기준 등을 명확히 하고, 역량평가의 방법과 역량평가 결과 미흡한 것으로 평가된 항목에 대하여 역량을 향상시키는 방안 등을 규정함.
(3) 역량평가의 실시에 관한 구체적인 기준을 규정하여 투명성과 객관성을 확보하고 역량평가의 신뢰성을 제고할 수 있을 것으로 기대됨.
바. 고위공무원단 직위로의 승진임용 및 전보(영 제16조 및 제17조)
(1) 고위공무원단 직위로의 승진임용 및 연구관·지도관의 고위공무원단 직위로의 전보를 위한 요건 및 절차 등을 정하려는 것임.
(2) 일반직 고위공무원단후보자는 소속장관별 보통승진심사위원회의 선발과 중앙인사위원회의 승진심사를 거쳐 고위공무원단 직위로 승진임용될 수 있으며, 연구직·지도직 고위공무원단후보자는 소속장관별 보통승진심사위원회의 선발을 거쳐 고위공무원단 직위로 전보될 수 있도록 규정함.
(3) 고위공무원단 직위로의 임용과 관련한 인사관리의 효율성을 높일 수 있을 것으로 기대됨.
사. 고위공무원단에 속하는 공무원의 보직관리 및 전보원칙(영 제18조 및 제19조)
(1) 고위공무원단에 속하는 공무원에게 적용될 수 있는 보직관리의 기준 및 전보제한사유를 규정하려는 것임.
(2) 고위공무원단에 속하는 공무원이 보직 없이 근무할 수 있는 경우 및 고위공무원단에 특별히 적용되는 전보제한 사유를 구체적으로 정함.
(3) 고위공무원 보직관리의 원칙과 제한사유를 명확히 하여 업무수행의 전문성이 높아질 것으로 기대됨.
아. 고위공무원단에 속하는 공무원의 근무성적평정(영 제20조)
(1) 고위공무원단에 속하는 공무원에 대한 평가방법을 정하려는 것임.
(2) 고위공무원단에 속하는 공무원에 대한 성과계약평가는 5개 등급으로 평가하도록 함.
(3) 성과계약에 따른 평가를 실시함으로써 성과평가와 연계된 적절한 보상과 그에 따른 인사관리의 효율성을 확보하는데 기여할 것으로 기대됨.
자. 고위공무원단적격심사의 절차 및 기준(영 제22조 내지 제27조)
(1) 법에서 위임한 적격심사와 관련된 사항을 구체적으로 정하려는 것임.
(2) 적격심사위원회의 위원 구성 및 자격기준, 적격심사의 의결기한, 적격심사위원에 대한 제척 및 기피조건과 부적격심사 기준 등을 구체적으로 정함.
(3) 적격심사 관련 사항을 구체적으로 규정하여 적격심사의 공정성을 높일 것으로 기대됨.
차. 별정직·계약직 고위공무원의 면직제청 등(영 제28조)
(1) 고위공무원단에 속하는 별정직 및 계약직공무원의 경우에도 면직제청 또는 계약해지가 가능하도록 하려는 것임.
(2) 고위공무원의 직무를 계속 수행하게 하는 것이 곤란하다고 판단되는 별정직 및 계약직 고위공무원에 대하여 면직제청 또는 계약해지할 수 있는 일정한 기준을 구체적으로 정함.
(3) 별정직 및 계약직 고위공무원에 대하여 면직제청 또는 계약해지할 수 있는 기준을 명시함으로써 성과에 따른 책임을 강화할 수 있을 것으로 기대됨.
6/8 · 별표 3
별표 3연금소득간이세액표[제189조제2항관련]

[별표 3] <개정 2005.2.19.>

  연금소득 간이세액표(제189조제2항관련)
   주 :1. 이 간이세액표의 해당세액은 연금소득공제·인적공제 및 표준공제를 반영하여
  계산한 금액임
  2. 공제대상 가족수가 7인을 초과하는 경우의 세액은 다음 "가"의 금액에서
  "나"의 금액을 공제한 금액으로 한다.
  가. 공제대상 가족의 수가 7인인 경우의 세액
  나. (공제대상 가족의 수가 6인인 경우의 세액－공제대상 가족의 수가 7인인
  경우의 세액)×7인을 초과하는 가족의 수
  (65세 이상자가 없는 경우)
┌───────────────┬───────────────────────────────┐
│월연금액                      │공제대상 가족의 수(본인·배우자를 각각 1인으로 봄)            │
│(비과세소득은 제외)           ├─────┬───┬────┬───┬───┬───┬────┤
│                              │1         │2     │3       │4     │5     │6     │7       │
├─────────┬─────┼─────┼───┼────┼───┼───┼───┼────┤
│                  │          │          │      │        │      │      │      │        │
│                  │          │          │      │        │      │      │      │        │
│천원 이상         │천원 미만 │          │      │        │      │      │      │        │
│405               │410       │0         │0     │0       │0     │0     │0     │0       │
│410               │415       │0         │0     │0       │0     │0     │0     │0       │
│415               │420       │0         │0     │0       │0     │0     │0     │0       │
│420               │425       │0         │0     │0       │0     │0     │0     │0       │
│425               │430       │20        │0     │0       │0     │0     │0     │0       │
│430               │435       │340       │0     │0       │0     │0     │0     │0       │
│435               │440       │660       │0     │0       │0     │0     │0     │0       │
│440               │445       │980       │0     │0       │0     │0     │0     │0       │
│445               │450       │1,300     │0     │0       │0     │0     │0     │0       │
│450               │455       │1,620     │0     │0       │0     │0     │0     │0       │
│455               │460       │1,940     │0     │0       │0     │0     │0     │0       │
│460               │465       │2,260     │0     │0       │0     │0     │0     │0       │
│465               │470       │2,580     │0     │0       │0     │0     │0     │0       │
│470               │475       │2,900     │0     │0       │0     │0     │0     │0       │
│475               │480       │3,220     │0     │0       │0     │0     │0     │0       │
│480               │485       │3,540     │0     │0       │0     │0     │0     │0       │
│485               │490       │3,860     │0     │0       │0     │0     │0     │0       │
│490               │495       │4,180     │0     │0       │0     │0     │0     │0       │
│495               │500       │4,500     │0     │0       │0     │0     │0     │0       │
│500               │505       │4,820     │0     │0       │0     │0     │0     │0       │
│505               │510       │5,140     │0     │0       │0     │0     │0     │0       │
│510               │515       │5,460     │0     │0       │0     │0     │0     │0       │
│515               │520       │5,780     │0     │0       │0     │0     │0     │0       │
│520               │525       │6,100     │0     │0       │0     │0     │0     │0       │
│525               │530       │6,420     │0     │0       │0     │0     │0     │0       │
│530               │535       │6,740     │80    │0       │0     │0     │0     │0       │
│535               │540       │7,060     │400   │0       │0     │0     │0     │0       │
│540               │545       │7,380     │720   │0       │0     │0     │0     │0       │
│545               │550       │7,700     │1,040 │0       │0     │0     │0     │0       │
│550               │555       │8,020     │1,360 │0       │0     │0     │0     │0       │
│555               │560       │8,340     │1,680 │0       │0     │0     │0     │0       │
│560               │565       │8,660     │2,000 │0       │0     │0     │0     │0       │
│565               │570       │8,980     │2,320 │0       │0     │0     │0     │0       │
│570               │575       │9,300     │2,640 │0       │0     │0     │0     │0       │
│575               │580       │9,620     │2,960 │0       │0     │0     │0     │0       │
│580               │585       │9,940     │3,280 │0       │0     │0     │0     │0       │
│585               │590       │10,260    │3,600 │0       │0     │0     │0     │0       │
│590               │595       │10,580    │3,920 │0       │0     │0     │0     │0       │
│595               │600       │10,900    │4,240 │0       │0     │0     │0     │0       │
│600               │605       │11,220    │4,560 │0       │0     │0     │0     │0       │
│605               │610       │11,540    │4,880 │0       │0     │0     │0     │0       │
│610               │615       │11,860    │5,200 │0       │0     │0     │0     │0       │
│615               │620       │12,180    │5,520 │0       │0     │0     │0     │0       │
│620               │625       │12,500    │5,840 │0       │0     │0     │0     │0       │
│625               │630       │12,820    │6,160 │0       │0     │0     │0     │0       │
│630               │635       │13,140    │6,480 │0       │0     │0     │0     │0       │
│635               │640       │13,460    │6,800 │130     │0     │0     │0     │0       │
│640               │645       │13,780    │7,120 │450     │0     │0     │0     │0       │
│645               │650       │14,100    │7,440 │770     │0     │0     │0     │0       │
│650               │655       │14,420    │7,760 │1,090   │0     │0     │0     │0       │
│655               │660       │14,740    │8,080 │1,410   │0     │0     │0     │0       │
│660               │665       │15,060    │8,400 │1,730   │0     │0     │0     │0       │
│665               │670       │15,380    │8,720 │2,050   │0     │0     │0     │0       │
│670               │675       │15,700    │9,040 │2,370   │0     │0     │0     │0       │
│675               │680       │16,020    │9,360 │2,690   │0     │0     │0     │0       │
│680               │685       │16,340    │9,680 │3,010   │0     │0     │0     │0       │
│685               │690       │16,660    │10,000│3,330   │0     │0     │0     │0       │
│690               │695       │16,980    │10,320│3,650   │0     │0     │0     │0       │
│695               │700       │17,300    │10,640│3,970   │0     │0     │0     │0       │
│700               │705       │17,620    │10,960│4,290   │0     │0     │0     │0       │
│705               │710       │17,940    │11,280│4,610   │0     │0     │0     │0       │
│710               │715       │18,260    │11,600│4,930   │0     │0     │0     │0       │
│715               │720       │18,580    │11,920│5,250   │0     │0     │0     │0       │
│720               │725       │18,900    │12,240│5,570   │0     │0     │0     │0       │
│725               │730       │19,220    │12,560│5,890   │0     │0     │0     │0       │
│730               │735       │19,540    │12,880│6,210   │0     │0     │0     │0       │
│735               │740       │19,860    │13,200│6,530   │0     │0     │0     │0       │
│740               │745       │20,180    │13,520│6,850   │180   │0     │0     │0       │
│745               │750       │20,500    │13,840│7,170   │500   │0     │0     │0       │
│750               │755       │20,840    │14,180│7,510   │840   │0     │0     │0       │
│755               │760       │21,200    │14,540│7,870   │1,200 │0     │0     │0       │
│760               │765       │21,560    │14,900│8,230   │1,560 │0     │0     │0       │
│765               │770       │21,920    │15,260│8,590   │1,920 │0     │0     │0       │
│770               │775       │22,280    │15,620│8,950   │2,280 │0     │0     │0       │
│775               │780       │22,640    │15,980│9,310   │2,640 │0     │0     │0       │
│780               │785       │23,000    │16,340│9,670   │3,000 │0     │0     │0       │
│785               │790       │23,360    │16,700│10,030  │3,360 │0     │0     │0       │
│790               │795       │23,720    │17,060│10,390  │3,720 │0     │0     │0       │
│795               │800       │24,080    │17,420│10,750  │4,080 │0     │0     │0       │
│800               │805       │24,440    │17,780│11,110  │4,440 │0     │0     │0       │
│805               │810       │24,800    │18,140│11,470  │4,800 │0     │0     │0       │
│810               │815       │25,160    │18,500│11,830  │5,160 │0     │0     │0       │
│815               │820       │25,520    │18,860│12,190  │5,520 │0     │0     │0       │
│820               │825       │25,880    │19,220│12,550  │5,880 │0     │0     │0       │
│825               │830       │26,240    │19,580│12,910  │6,240 │0     │0     │0       │
│830               │835       │26,600    │19,940│13,270  │6,600 │0     │0     │0       │
│835               │840       │26,960    │20,300│13,630  │6,960 │300   │0     │0       │
│840               │845       │27,320    │20,660│13,990  │7,320 │660   │0     │0       │
│845               │850       │27,680    │21,020│14,350  │7,680 │1,020 │0     │0       │
│850               │855       │28,040    │21,380│14,710  │8,040 │1,380 │0     │0       │
│855               │860       │28,400    │21,740│15,070  │8,400 │1,740 │0     │0       │
│860               │865       │28,760    │22,100│15,430  │8,760 │2,100 │0     │0       │
│865               │870       │29,120    │22,460│15,790  │9,120 │2,460 │0     │0       │
│870               │875       │29,480    │22,820│16,150  │9,480 │2,820 │0     │0       │
│875               │880       │29,840    │23,180│16,510  │9,840 │3,180 │0     │0       │
│880               │885       │30,200    │23,540│16,870  │10,200│3,540 │0     │0       │
│885               │890       │30,560    │23,900│17,230  │10,560│3,900 │0     │0       │
│890               │895       │30,920    │24,260│17,590  │10,920│4,260 │0     │0       │
│895               │900       │31,280    │24,620│17,950  │11,280│4,620 │0     │0       │
│900               │905       │31,640    │24,980│18,310  │11,640│4,980 │0     │0       │
│905               │910       │32,000    │25,340│18,670  │12,000│5,340 │0     │0       │
│910               │915       │32,360    │25,700│19,030  │12,360│5,700 │0     │0       │
│915               │920       │32,720    │26,060│19,390  │12,720│6,060 │0     │0       │
│920               │925       │33,080    │26,420│19,750  │13,080│6,420 │0     │0       │
│925               │930       │33,440    │26,780│20,110  │13,440│6,780 │110   │0       │
│930               │935       │33,800    │27,140│20,470  │13,800│7,140 │470   │0       │
│935               │940       │34,160    │27,500│20,830  │14,160│7,500 │830   │0       │
│940               │945       │34,520    │27,860│21,190  │14,520│7,860 │1,190 │0       │
│945               │950       │34,880    │28,220│21,550  │14,880│8,220 │1,550 │0       │
│950               │955       │35,240    │28,580│21,910  │15,240│8,580 │1,910 │0       │
│955               │960       │35,600    │28,940│22,270  │15,600│8,940 │2,270 │0       │
│960               │965       │35,960    │29,300│22,630  │15,960│9,300 │2,630 │0       │
│965               │970       │36,320    │29,660│22,990  │16,320│9,660 │2,990 │0       │
│970               │975       │36,680    │30,020│23,350  │16,680│10,020│3,350 │0       │
│975               │980       │37,040    │30,380│23,710  │17,040│10,380│3,710 │0       │
│980               │985       │37,400    │30,740│24,070  │17,400│10,740│4,070 │0       │
│985               │990       │37,760    │31,100│24,430  │17,760│11,100│4,430 │0       │
│990               │995       │38,120    │31,460│24,790  │18,120│11,460│4,790 │0       │
│995               │1,000     │38,480    │31,820│25,150  │18,480│11,820│5,150 │0       │
│1,000             │1,010     │39,020    │32,360│25,690  │19,020│12,360│5,690 │0       │
│1,010             │1,020     │39,740    │33,080│26,410  │19,740│13,080│6,410 │0       │
│1,020             │1,030     │40,460    │33,800│27,130  │20,460│13,800│7,130 │460     │
│1,030             │1,040     │41,180    │34,520│27,850  │21,180│14,520│7,850 │1,180   │
│1,040             │1,050     │41,900    │35,240│28,570  │21,900│15,240│8,570 │1,900   │
│1,050             │1,060     │42,620    │35,960│29,290  │22,620│15,960│9,290 │2,620   │
│1,060             │1,070     │43,340    │36,680│30,010  │23,340│16,680│10,010│3,340   │
│1,070             │1,080     │44,060    │37,400│30,730  │24,060│17,400│10,730│4,060   │
│1,080             │1,090     │44,780    │38,120│31,450  │24,780│18,120│11,450│4,780   │
│1,090             │1,100     │45,500    │38,840│32,170  │25,500│18,840│12,170│5,500   │
│1,100             │1,110     │46,220    │39,560│32,890  │26,220│19,560│12,890│6,220   │
│1,110             │1,120     │46,940    │40,280│33,610  │26,940│20,280│13,610│6,940   │
│1,120             │1,130     │47,660    │41,000│34,330  │27,660│21,000│14,330│7,660   │
│1,130             │1,140     │48,380    │41,720│35,050  │28,380│21,720│15,050│8,380   │
│1,140             │1,150     │49,100    │42,440│35,770  │29,100│22,440│15,770│9,100   │
│1,150             │1,160     │49,820    │43,160│36,490  │29,820│23,160│16,490│9,820   │
│1,160             │1,170     │50,540    │43,880│37,210  │30,540│23,880│17,210│10,540  │
│1,170             │1,180     │51,260    │44,600│37,930  │31,260│24,600│17,930│11,260  │
│1,180             │1,190     │51,980    │45,320│38,650  │31,980│25,320│18,650│11,980  │
│1,190             │1,200     │52,700    │46,040│39,370  │32,700│26,040│19,370│12,700  │
│1,200             │1,210     │53,420    │46,760│40,090  │33,420│26,760│20,090│13,420  │
│1,210             │1,220     │54,140    │47,480│40,810  │34,140│27,480│20,810│14,140  │
│1,220             │1,230     │54,860    │48,200│41,530  │34,860│28,200│21,530│14,860  │
│1,230             │1,240     │55,580    │48,920│42,250  │35,580│28,920│22,250│15,580  │
│1,240             │1,250     │56,300    │49,640│42,970  │36,300│29,640│22,970│16,300  │
│1,250             │1,260     │57,020    │50,360│43,690  │37,020│30,360│23,690│17,020  │
│1,260             │1,270     │57,740    │51,080│44,410  │37,740│31,080│24,410│17,740  │
│1,270             │1,280     │58,460    │51,800│45,130  │38,460│31,800│25,130│18,460  │
│1,280             │1,290     │59,180    │52,520│45,850  │39,180│32,520│25,850│19,180  │
│1,290             │1,300     │59,900    │53,240│46,570  │39,900│33,240│26,570│19,900  │
│1,300             │1,310     │60,620    │53,960│47,290  │40,620│33,960│27,290│20,620  │
│1,310             │1,320     │61,340    │54,680│48,010  │41,340│34,680│28,010│21,340  │
│1,320             │1,330     │62,060    │55,400│48,730  │42,060│35,400│28,730│22,060  │
│1,330             │1,340     │62,780    │56,120│49,450  │42,780│36,120│29,450│22,780  │
│1,340             │1,350     │63,500    │56,840│50,170  │43,500│36,840│30,170│23,500  │
│1,350             │1,360     │64,220    │57,560│50,890  │44,220│37,560│30,890│24,220  │
│1,360             │1,370     │64,940    │58,280│51,610  │44,940│38,280│31,610│24,940  │
│1,370             │1,380     │65,660    │59,000│52,330  │45,660│39,000│32,330│25,660  │
│1,380             │1,390     │66,380    │59,720│53,050  │46,380│39,720│33,050│26,380  │
│1,390             │1,400     │67,600    │60,440│53,770  │47,100│40,440│33,770│27,100  │
│1,400             │1,410     │69,130    │61,160│54,490  │47,820│41,160│34,490│27,820  │
│1,410             │1,420     │70,660    │61,880│55,210  │48,540│41,880│35,210│28,540  │
│1,420             │1,430     │72,190    │62,600│55,930  │49,260│42,600│35,930│29,260  │
│1,430             │1,440     │73,720    │63,320│56,650  │49,980│43,320│36,650│29,980  │
│1,440             │1,450     │75,250    │64,040│57,370  │50,700│44,040│37,370│30,700  │
│1,450             │1,460     │76,780    │64,760│58,090  │51,420│44,760│38,090│31,420  │
│1,460             │1,470     │78,310    │65,480│58,810  │52,140│45,480│38,810│32,140  │
│1,470             │1,480     │79,840    │66,200│59,530  │52,860│46,200│39,530│32,860  │
│1,480             │1,490     │81,370    │67,200│60,250  │53,580│46,920│40,250│33,580  │
│1,490             │1,500     │82,900    │68,730│60,970  │54,300│47,640│40,970│34,300  │
│1,500             │1,510     │84,430    │70,260│61,690  │55,020│48,360│41,690│35,020  │
│1,510             │1,520     │85,960    │71,790│62,410  │55,740│49,080│42,410│35,740  │
│1,520             │1,530     │87,490    │73,320│63,130  │56,460│49,800│43,130│36,460  │
│1,530             │1,540     │89,020    │74,850│63,850  │57,180│50,520│43,850│37,180  │
│1,540             │1,550     │90,550    │76,380│64,570  │57,900│51,240│44,570│37,900  │
│1,550             │1,560     │92,080    │77,910│65,290  │58,620│51,960│45,290│38,620  │
│1,560             │1,570     │93,610    │79,440│66,010  │59,340│52,680│46,010│39,340  │
│1,570             │1,580     │95,140    │80,970│66,800  │60,060│53,400│46,730│40,060  │
│1,580             │1,590     │96,670    │82,500│68,330  │60,780│54,120│47,450│40,780  │
│1,590             │1,600     │98,200    │84,030│69,860  │61,500│54,840│48,170│41,500  │
│1,600             │1,610     │99,730    │85,560│71,390  │62,220│55,560│48,890│42,220  │
│1,610             │1,620     │101,260   │87,090│72,920  │62,940│56,280│49,610│42,940  │
│1,620             │1,630     │102,790   │88,620│74,450  │63,660│57,000│50,330│43,660  │
│1,630             │1,640     │104,320   │90,150│75,980  │64,380│57,720│51,050│44,380  │
│1,640             │1,650     │105,850   │91,680│77,510  │65,100│58,440│51,770│45,100  │
│1,650             │1,660     │107,380   │93,210│79,040  │65,820│59,160│52,490│45,820  │
│1,660             │1,670     │108,910   │94,740│80,570  │66,540│59,880│53,210│46,540  │
│1,670             │1,680     │110,440   │96,270│82,100  │67,940│60,600│53,930│47,260  │
│1,680             │1,690     │111,970   │97,800│83,630  │69,470│61,320│54,650│47,980  │
│1,690             │1,700     │113,500   │99,330│85,160  │71,000│62,040│55,370│48,700  │
│1,700             │1,710     │115,030   │100,860│86,690  │72,530│62,760│56,090│49,420  │
│1,710             │1,720     │116,560   │102,390│88,220  │74,060│63,480│56,810│50,140  │
│1,720             │1,730     │118,090   │103,920│89,750  │75,590│64,200│57,530│50,860  │
│1,730             │1,740     │119,620   │105,450│91,280  │77,120│64,920│58,250│51,580  │
│1,740             │1,750     │121,150   │106,980│92,810  │78,650│65,640│58,970│52,300  │
│1,750             │1,760     │122,680   │108,510│94,340  │80,180│66,360│59,690│53,020  │
│1,760             │1,770     │124,210   │110,040│95,870  │81,710│67,540│60,410│53,740  │
│1,770             │1,780     │125,740   │111,570│97,400  │83,240│69,070│61,130│54,460  │
│1,780             │1,790     │127,270   │113,100│98,930  │84,770│70,600│61,850│55,180  │
│1,790             │1,800     │128,800   │114,630│100,460 │86,300│72,130│62,570│55,900  │
│1,800             │1,810     │130,330   │116,160│101,990 │87,830│73,660│63,290│56,620  │
│1,810             │1,820     │131,860   │117,690│103,520 │89,360│75,190│64,010│57,340  │
│1,820             │1,830     │133,390   │119,220│105,050 │90,890│76,720│64,730│58,060  │
│1,830             │1,840     │134,920   │120,750│106,580 │92,420│78,250│65,450│58,780  │
│1,840             │1,850     │136,450   │122,280│108,110 │93,950│79,780│66,170│59,500  │
│1,850             │1,860     │137,980   │123,810│109,640 │95,480│81,310│67,140│60,220  │
│1,860             │1,870     │139,510   │125,340│111,170 │97,010│82,840│68,670│60,940  │
│1,870             │1,880     │141,040   │126,870│112,700 │98,540│84,370│70,200│61,660  │
│1,880             │1,890     │142,570   │128,400│114,230 │100,070│85,900│71,730│62,380  │
│1,890             │1,900     │144,100   │129,930│115,760 │101,600│87,430│73,260│63,100  │
│1,900             │1,910     │145,630   │131,460│117,290 │103,130│88,960│74,790│63,820  │
│1,910             │1,920     │147,160   │132,990│118,820 │104,660│90,490│76,320│64,540  │
│1,920             │1,930     │148,690   │134,520│120,350 │106,190│92,020│77,850│65,260  │
│1,930             │1,940     │150,220   │136,050│121,880 │107,720│93,550│79,380│65,980  │
│1,940             │1,950     │151,750   │137,580│123,410 │109,250│95,080│80,910│66,750  │
│1,950             │1,960     │153,280   │139,110│124,940 │110,780│96,610│82,440│68,280  │
│1,960             │1,970     │154,810   │140,640│126,470 │112,310│98,140│83,970│69,810  │
│1,970             │1,980     │156,340   │142,170│128,000 │113,840│99,670│85,500│71,340  │
│1,980             │1,990     │157,870   │143,700│129,530 │115,370│101,200│87,030│72,870  │
│1,990             │2,000     │159,400   │145,230│131,060 │116,900│102,730│88,560│74,400  │
│2,000             │2,020     │161,690   │147,530│133,360 │119,190│105,030│90,860│76,690  │
│2,020             │2,040     │164,750   │150,590│136,420 │122,250│108,090│93,920│79,750  │
│2,040             │2,060     │167,810   │153,650│139,480 │125,310│111,150│96,980│82,810  │
│2,060             │2,080     │170,870   │156,710│142,540 │128,370│114,210│100,040│85,870  │
│2,080             │2,100     │173,930   │159,770│145,600 │131,430│117,270│103,100│88,930  │
│2,100             │2,120     │176,990   │162,830│148,660 │134,490│120,330│106,160│91,990  │
│2,120             │2,140     │180,050   │165,890│151,720 │137,550│123,390│109,220│95,050  │
│2,140             │2,160     │183,110   │168,950│154,780 │140,610│126,450│112,280│98,110  │
│2,160             │2,180     │186,230   │172,060│157,900 │143,730│129,560│115,400│101,230 │
│2,180             │2,200     │189,630   │175,460│161,300 │147,130│132,960│118,800│104,630 │
│2,200             │2,220     │193,030   │178,860│164,700 │150,530│136,360│122,200│108,030 │
│2,220             │2,240     │196,430   │182,260│168,100 │153,930│139,760│125,600│111,430 │
│2,240             │2,260     │199,830   │185,660│171,500 │157,330│143,160│129,000│114,830 │
│2,260             │2,280     │203,230   │189,060│174,900 │160,730│146,560│132,400│118,230 │
│2,280             │2,300     │206,630   │192,460│178,300 │164,130│149,960│135,800│121,630 │
│2,300             │2,320     │210,030   │195,860│181,700 │167,530│153,360│139,200│125,030 │
│2,320             │2,340     │213,430   │199,260│185,100 │170,930│156,760│142,600│128,430 │
│2,340             │2,360     │216,830   │202,660│188,500 │174,330│160,160│146,000│131,830 │
│2,360             │2,380     │220,230   │206,060│191,900 │177,730│163,560│149,400│135,230 │
│2,380             │2,400     │223,630   │209,460│195,300 │181,130│166,960│152,800│138,630 │
│2,400             │2,420     │227,030   │212,860│198,700 │184,530│170,360│156,200│142,030 │
│2,420             │2,440     │230,430   │216,260│202,100 │187,930│173,760│159,600│145,430 │
│2,440             │2,460     │233,830   │219,660│205,500 │191,330│177,160│163,000│148,830 │
│2,460             │2,480     │237,230   │223,060│208,900 │194,730│180,560│166,400│152,230 │
│2,480             │2,500     │240,630   │226,460│212,300 │198,130│183,960│169,800│155,630 │
│2,500             │2,520     │244,030   │229,860│215,700 │201,530│187,360│173,200│159,030 │
│2,520             │2,540     │247,430   │233,260│219,100 │204,930│190,760│176,600│162,430 │
│2,540             │2,560     │250,830   │236,660│222,500 │208,330│194,160│180,000│165,830 │
│2,560             │2,580     │254,230   │240,060│225,900 │211,730│197,560│183,400│169,230 │
│2,580             │2,600     │257,630   │243,460│229,300 │215,130│200,960│186,800│172,630 │
│2,600             │2,620     │261,030   │246,860│232,700 │218,530│204,360│190,200│176,030 │
│2,620             │2,640     │264,430   │250,260│236,100 │221,930│207,760│193,600│179,430 │
│2,640             │2,660     │267,830   │253,660│239,500 │225,330│211,160│197,000│182,830 │
│2,660             │2,680     │271,230   │257,060│242,900 │228,730│214,560│200,400│186,230 │
│2,680             │2,700     │274,630   │260,460│246,300 │232,130│217,960│203,800│189,630 │
│2,700             │2,720     │278,030   │263,860│249,700 │235,530│221,360│207,200│193,030 │
│2,720             │2,740     │281,430   │267,260│253,100 │238,930│224,760│210,600│196,430 │
│2,740             │2,760     │284,830   │270,660│256,500 │242,330│228,160│214,000│199,830 │
│2,760             │2,780     │288,230   │274,060│259,900 │245,730│231,560│217,400│203,230 │
│2,780             │2,800     │291,630   │277,460│263,300 │249,130│234,960│220,800│206,630 │
│2,800             │2,820     │295,030   │280,860│266,700 │252,530│238,360│224,200│210,030 │
│2,820             │2,840     │298,430   │284,260│270,100 │255,930│241,760│227,600│213,430 │
│2,840             │2,860     │301,830   │287,660│273,500 │259,330│245,160│231,000│216,830 │
│2,860             │2,880     │305,230   │291,060│276,900 │262,730│248,560│234,400│220,230 │
│2,880             │2,900     │308,630   │294,460│280,300 │266,130│251,960│237,800│223,630 │
│2,900             │2,920     │312,030   │297,860│283,700 │269,530│255,360│241,200│227,030 │
│2,920             │2,940     │315,430   │301,260│287,100 │272,930│258,760│244,600│230,430 │
│2,940             │2,960     │318,830   │304,660│290,500 │276,330│262,160│248,000│233,830 │
│2,960             │2,980     │322,230   │308,060│293,900 │279,730│265,560│251,400│237,230 │
│2,980             │3,000     │325,630   │311,460│297,300 │283,130│268,960│254,800│240,630 │
│3,000             │3,020     │329,030   │314,860│300,700 │286,530│272,360│258,200│244,030 │
│3,020             │3,040     │332,430   │318,260│304,100 │289,930│275,760│261,600│247,430 │
│3,040             │3,060     │335,830   │321,660│307,500 │293,330│279,160│265,000│250,830 │
│3,060             │3,080     │339,230   │325,060│310,900 │296,730│282,560│268,400│254,230 │
│3,080             │3,100     │342,630   │328,460│314,300 │300,130│285,960│271,800│257,630 │
│3,100             │3,120     │346,030   │331,860│317,700 │303,530│289,360│275,200│261,030 │
│3,120             │3,140     │349,430   │335,260│321,100 │306,930│292,760│278,600│264,430 │
│3,140             │3,160     │352,830   │338,660│324,500 │310,330│296,160│282,000│267,830 │
│3,160             │3,180     │356,230   │342,060│327,900 │313,730│299,560│285,400│271,230 │
│3,180             │3,200     │359,630   │345,460│331,300 │317,130│302,960│288,800│274,630 │
│3,200             │3,220     │363,030   │348,860│334,700 │320,530│306,360│292,200│278,030 │
│3,220             │3,240     │366,430   │352,260│338,100 │323,930│309,760│295,600│281,430 │
│3,240             │3,260     │369,830   │355,660│341,500 │327,330│313,160│299,000│284,830 │
│3,260             │3,280     │373,230   │359,060│344,900 │330,730│316,560│302,400│288,230 │
│3,280             │3,300     │376,630   │362,460│348,300 │334,130│319,960│305,800│291,630 │
│3,300             │3,320     │380,030   │365,860│351,700 │337,530│323,360│309,200│295,030 │
│3,320             │3,340     │383,430   │369,260│355,100 │340,930│326,760│312,600│298,430 │
│3,340             │3,360     │386,830   │372,660│358,500 │344,330│330,160│316,000│301,830 │
│3,360             │3,380     │390,230   │376,060│361,900 │347,730│333,560│319,400│305,230 │
│3,380             │3,400     │393,630   │379,460│365,300 │351,130│336,960│322,800│308,630 │
│3,400             │3,420     │397,030   │382,860│368,700 │354,530│340,360│326,200│312,030 │
│3,420             │3,440     │400,430   │386,260│372,100 │357,930│343,760│329,600│315,430 │
│3,440             │3,460     │403,830   │389,660│375,500 │361,330│347,160│333,000│318,830 │
│3,460             │3,480     │407,230   │393,060│378,900 │364,730│350,560│336,400│322,230 │
│3,480             │3,500     │410,630   │396,460│382,300 │368,130│353,960│339,800│325,630 │
│3,500             │3,520     │414,030   │399,860│385,700 │371,530│357,360│343,200│329,030 │
│3,520             │3,540     │417,430   │403,260│389,100 │374,930│360,760│346,600│332,430 │
│3,540             │3,560     │420,830   │406,660│392,500 │378,330│364,160│350,000│335,830 │
│3,560             │3,580     │424,230   │410,060│395,900 │381,730│367,560│353,400│339,230 │
│3,580             │3,600     │427,630   │413,460│399,300 │385,130│370,960│356,800│342,630 │
│3,600             │3,620     │431,030   │416,860│402,700 │388,530│374,360│360,200│346,030 │
│3,620             │3,640     │434,430   │420,260│406,100 │391,930│377,760│363,600│349,430 │
│3,640             │3,660     │437,830   │423,660│409,500 │395,330│381,160│367,000│352,830 │
│3,660             │3,680     │441,230   │427,060│412,900 │398,730│384,560│370,400│356,230 │
│3,680             │3,700     │444,630   │430,460│416,300 │402,130│387,960│373,800│359,630 │
│3,700             │3,720     │448,030   │433,860│419,700 │405,530│391,360│377,200│363,030 │
│3,720             │3,740     │451,430   │437,260│423,100 │408,930│394,760│380,600│366,430 │
│3,740             │3,760     │454,830   │440,660│426,500 │412,330│398,160│384,000│369,830 │
│3,760             │3,780     │458,230   │444,060│429,900 │415,730│401,560│387,400│373,230 │
│3,780             │3,800     │461,630   │447,460│433,300 │419,130│404,960│390,800│376,630 │
│3,800             │3,820     │465,030   │450,860│436,700 │422,530│408,360│394,200│380,030 │
│3,820             │3,840     │468,430   │454,260│440,100 │425,930│411,760│397,600│383,430 │
│3,840             │3,860     │471,830   │457,660│443,500 │429,330│415,160│401,000│386,830 │
│3,860             │3,880     │475,230   │461,060│446,900 │432,730│418,560│404,400│390,230 │
│3,880             │3,900     │478,630   │464,460│450,300 │436,130│421,960│407,800│393,630 │
│3,900             │3,920     │482,030   │467,860│453,700 │439,530│425,360│411,200│397,030 │
│3,920             │3,940     │485,430   │471,260│457,100 │442,930│428,760│414,600│400,430 │
│3,940             │3,960     │488,830   │474,660│460,500 │446,330│432,160│418,000│403,830 │
│3,960             │3,980     │492,530   │478,060│463,900 │449,730│435,560│421,400│407,230 │
│3,980             │4,000     │497,730   │481,460│467,300 │453,130│438,960│424,800│410,630 │
│                              │500,300   │483,160│469,000 │454,830│440,660│426,500│412,330 │
│4,000천원 이상                │          │      │        │      │      │      │        │
│                              │          │      │        │      │      │      │        │
│                              │          │      │        │      │      │      │        │
│                              │          │      │        │      │      │      │        │
└───────────────┴─────┴───┴────┴───┴───┴───┴────┘
  (65세 이상자가 1인인 경우)
┌───────────────┬───────────────────────────────┐
│월연금액                      │공제대상가족의 수(본인·배우자를 각각 1인으로 봄)             │
│(비과세소득은 제외)           ├─────┬───┬────┬───┬───┬───┬────┤
│                              │1         │2     │3       │4     │5     │6     │7       │
├─────────┬─────┼─────┼───┼────┼───┼───┼───┼────┤
│                  │          │          │      │        │      │      │      │        │
│                  │          │          │      │        │      │      │      │        │
│천원 이상         │천원 미만 │          │      │        │      │      │      │        │
│515               │530       │0         │0     │0       │0     │0     │0     │0       │
│530               │535       │80        │0     │0       │0     │0     │0     │0       │
│535               │540       │400       │0     │0       │0     │0     │0     │0       │
│540               │545       │720       │0     │0       │0     │0     │0     │0       │
│545               │550       │1,040     │0     │0       │0     │0     │0     │0       │
│550               │555       │1,360     │0     │0       │0     │0     │0     │0       │
│555               │560       │1,680     │0     │0       │0     │0     │0     │0       │
│560               │565       │2,000     │0     │0       │0     │0     │0     │0       │
│565               │570       │2,320     │0     │0       │0     │0     │0     │0       │
│570               │575       │2,640     │0     │0       │0     │0     │0     │0       │
│575               │580       │2,960     │0     │0       │0     │0     │0     │0       │
│580               │585       │3,280     │0     │0       │0     │0     │0     │0       │
│585               │590       │3,600     │0     │0       │0     │0     │0     │0       │
│590               │595       │3,920     │0     │0       │0     │0     │0     │0       │
│595               │600       │4,240     │0     │0       │0     │0     │0     │0       │
│600               │605       │4,560     │0     │0       │0     │0     │0     │0       │
│605               │610       │4,880     │0     │0       │0     │0     │0     │0       │
│610               │615       │5,200     │0     │0       │0     │0     │0     │0       │
│615               │620       │5,520     │0     │0       │0     │0     │0     │0       │
│620               │625       │5,840     │0     │0       │0     │0     │0     │0       │
│625               │630       │6,160     │0     │0       │0     │0     │0     │0       │
│630               │635       │6,480     │0     │0       │0     │0     │0     │0       │
│635               │640       │6,800     │130   │0       │0     │0     │0     │0       │
│640               │645       │7,120     │450   │0       │0     │0     │0     │0       │
│645               │650       │7,440     │770   │0       │0     │0     │0     │0       │
│650               │655       │7,760     │1,090 │0       │0     │0     │0     │0       │
│655               │660       │8,080     │1,410 │0       │0     │0     │0     │0       │
│660               │665       │8,400     │1,730 │0       │0     │0     │0     │0       │
│665               │670       │8,720     │2,050 │0       │0     │0     │0     │0       │
│670               │675       │9,040     │2,370 │0       │0     │0     │0     │0       │
│675               │680       │9,360     │2,690 │0       │0     │0     │0     │0       │
│680               │685       │9,680     │3,010 │0       │0     │0     │0     │0       │
│685               │690       │10,000    │3,330 │0       │0     │0     │0     │0       │
│690               │695       │10,320    │3,650 │0       │0     │0     │0     │0       │
│695               │700       │10,640    │3,970 │0       │0     │0     │0     │0       │
│700               │705       │10,960    │4,290 │0       │0     │0     │0     │0       │
│705               │710       │11,280    │4,610 │0       │0     │0     │0     │0       │
│710               │715       │11,600    │4,930 │0       │0     │0     │0     │0       │
│715               │720       │11,920    │5,250 │0       │0     │0     │0     │0       │
│720               │725       │12,240    │5,570 │0       │0     │0     │0     │0       │
│725               │730       │12,560    │5,890 │0       │0     │0     │0     │0       │
│730               │735       │12,880    │6,210 │0       │0     │0     │0     │0       │
│735               │740       │13,200    │6,530 │0       │0     │0     │0     │0       │
│740               │745       │13,520    │6,850 │180     │0     │0     │0     │0       │
│745               │750       │13,840    │7,170 │500     │0     │0     │0     │0       │
│750               │755       │14,180    │7,510 │840     │0     │0     │0     │0       │
│755               │760       │14,540    │7,870 │1,200   │0     │0     │0     │0       │
│760               │765       │14,900    │8,230 │1,560   │0     │0     │0     │0       │
│765               │770       │15,260    │8,590 │1,920   │0     │0     │0     │0       │
│770               │775       │15,620    │8,950 │2,280   │0     │0     │0     │0       │
│775               │780       │15,980    │9,310 │2,640   │0     │0     │0     │0       │
│780               │785       │16,340    │9,670 │3,000   │0     │0     │0     │0       │
│785               │790       │16,700    │10,030│3,360   │0     │0     │0     │0       │
│790               │795       │17,060    │10,390│3,720   │0     │0     │0     │0       │
│795               │800       │17,420    │10,750│4,080   │0     │0     │0     │0       │
│800               │805       │17,780    │11,110│4,440   │0     │0     │0     │0       │
│805               │810       │18,140    │11,470│4,800   │0     │0     │0     │0       │
│810               │815       │18,500    │11,830│5,160   │0     │0     │0     │0       │
│815               │820       │18,860    │12,190│5,520   │0     │0     │0     │0       │
│820               │825       │19,220    │12,550│5,880   │0     │0     │0     │0       │
│825               │830       │19,580    │12,910│6,240   │0     │0     │0     │0       │
│830               │835       │19,940    │13,270│6,600   │0     │0     │0     │0       │
│835               │840       │20,300    │13,630│6,960   │300   │0     │0     │0       │
│840               │845       │20,660    │13,990│7,320   │660   │0     │0     │0       │
│845               │850       │21,020    │14,350│7,680   │1,020 │0     │0     │0       │
│850               │855       │21,380    │14,710│8,040   │1,380 │0     │0     │0       │
│855               │860       │21,740    │15,070│8,400   │1,740 │0     │0     │0       │
│860               │865       │22,100    │15,430│8,760   │2,100 │0     │0     │0       │
│865               │870       │22,460    │15,790│9,120   │2,460 │0     │0     │0       │
│870               │875       │22,820    │16,150│9,480   │2,820 │0     │0     │0       │
│875               │880       │23,180    │16,510│9,840   │3,180 │0     │0     │0       │
│880               │885       │23,540    │16,870│10,200  │3,540 │0     │0     │0       │
│885               │890       │23,900    │17,230│10,560  │3,900 │0     │0     │0       │
│890               │895       │24,260    │17,590│10,920  │4,260 │0     │0     │0       │
│895               │900       │24,620    │17,950│11,280  │4,620 │0     │0     │0       │
│900               │905       │24,980    │18,310│11,640  │4,980 │0     │0     │0       │
│905               │910       │25,340    │18,670│12,000  │5,340 │0     │0     │0       │
│910               │915       │25,700    │19,030│12,360  │5,700 │0     │0     │0       │
│915               │920       │26,060    │19,390│12,720  │6,060 │0     │0     │0       │
│920               │925       │26,420    │19,750│13,080  │6,420 │0     │0     │0       │
│925               │930       │26,780    │20,110│13,440  │6,780 │110   │0     │0       │
│930               │935       │27,140    │20,470│13,800  │7,140 │470   │0     │0       │
│935               │940       │27,500    │20,830│14,160  │7,500 │830   │0     │0       │
│940               │945       │27,860    │21,190│14,520  │7,860 │1,190 │0     │0       │
│945               │950       │28,220    │21,550│14,880  │8,220 │1,550 │0     │0       │
│950               │955       │28,580    │21,910│15,240  │8,580 │1,910 │0     │0       │
│955               │960       │28,940    │22,270│15,600  │8,940 │2,270 │0     │0       │
│960               │965       │29,300    │22,630│15,960  │9,300 │2,630 │0     │0       │
│965               │970       │29,660    │22,990│16,320  │9,660 │2,990 │0     │0       │
│970               │975       │30,020    │23,350│16,680  │10,020│3,350 │0     │0       │
│975               │980       │30,380    │23,710│17,040  │10,380│3,710 │0     │0       │
│980               │985       │30,740    │24,070│17,400  │10,740│4,070 │0     │0       │
│985               │990       │31,100    │24,430│17,760  │11,100│4,430 │0     │0       │
│990               │995       │31,460    │24,790│18,120  │11,460│4,790 │0     │0       │
│995               │1,000     │31,820    │25,150│18,480  │11,820│5,150 │0     │0       │
│1,000             │1,010     │32,360    │25,690│19,020  │12,360│5,690 │0     │0       │
│1,010             │1,020     │33,080    │26,410│19,740  │13,080│6,410 │0     │0       │
│1,020             │1,030     │33,800    │27,130│20,460  │13,800│7,130 │460   │0       │
│1,030             │1,040     │34,520    │27,850│21,180  │14,520│7,850 │1,180 │0       │
│1,040             │1,050     │35,240    │28,570│21,900  │15,240│8,570 │1,900 │0       │
│1,050             │1,060     │35,960    │29,290│22,620  │15,960│9,290 │2,620 │0       │
│1,060             │1,070     │36,680    │30,010│23,340  │16,680│10,010│3,340 │0       │
│1,070             │1,080     │37,400    │30,730│24,060  │17,400│10,730│4,060 │0       │
│1,080             │1,090     │38,120    │31,450│24,780  │18,120│11,450│4,780 │0       │
│1,090             │1,100     │38,840    │32,170│25,500  │18,840│12,170│5,500 │0       │
│1,100             │1,110     │39,560    │32,890│26,220  │19,560│12,890│6,220 │0       │
│1,110             │1,120     │40,280    │33,610│26,940  │20,280│13,610│6,940 │280     │
│1,120             │1,130     │41,000    │34,330│27,660  │21,000│14,330│7,660 │1,000   │
│1,130             │1,140     │41,720    │35,050│28,380  │21,720│15,050│8,380 │1,720   │
│1,140             │1,150     │42,440    │35,770│29,100  │22,440│15,770│9,100 │2,440   │
│1,150             │1,160     │43,160    │36,490│29,820  │23,160│16,490│9,820 │3,160   │
│1,160             │1,170     │43,880    │37,210│30,540  │23,880│17,210│10,540│3,880   │
│1,170             │1,180     │44,600    │37,930│31,260  │24,600│17,930│11,260│4,600   │
│1,180             │1,190     │45,320    │38,650│31,980  │25,320│18,650│11,980│5,320   │
│1,190             │1,200     │46,040    │39,370│32,700  │26,040│19,370│12,700│6,040   │
│1,200             │1,210     │46,760    │40,090│33,420  │26,760│20,090│13,420│6,760   │
│1,210             │1,220     │47,480    │40,810│34,140  │27,480│20,810│14,140│7,480   │
│1,220             │1,230     │48,200    │41,530│34,860  │28,200│21,530│14,860│8,200   │
│1,230             │1,240     │48,920    │42,250│35,580  │28,920│22,250│15,580│8,920   │
│1,240             │1,250     │49,640    │42,970│36,300  │29,640│22,970│16,300│9,640   │
│1,250             │1,260     │50,360    │43,690│37,020  │30,360│23,690│17,020│10,360  │
│1,260             │1,270     │51,080    │44,410│37,740  │31,080│24,410│17,740│11,080  │
│1,270             │1,280     │51,800    │45,130│38,460  │31,800│25,130│18,460│11,800  │
│1,280             │1,290     │52,520    │45,850│39,180  │32,520│25,850│19,180│12,520  │
│1,290             │1,300     │53,240    │46,570│39,900  │33,240│26,570│19,900│13,240  │
│1,300             │1,310     │53,960    │47,290│40,620  │33,960│27,290│20,620│13,960  │
│1,310             │1,320     │54,680    │48,010│41,340  │34,680│28,010│21,340│14,680  │
│1,320             │1,330     │55,400    │48,730│42,060  │35,400│28,730│22,060│15,400  │
│1,330             │1,340     │56,120    │49,450│42,780  │36,120│29,450│22,780│16,120  │
│1,340             │1,350     │56,840    │50,170│43,500  │36,840│30,170│23,500│16,840  │
│1,350             │1,360     │57,560    │50,890│44,220  │37,560│30,890│24,220│17,560  │
│1,360             │1,370     │58,280    │51,610│44,940  │38,280│31,610│24,940│18,280  │
│1,370             │1,380     │59,000    │52,330│45,660  │39,000│32,330│25,660│19,000  │
│1,380             │1,390     │59,720    │53,050│46,380  │39,720│33,050│26,380│19,720  │
│1,390             │1,400     │60,440    │53,770│47,100  │40,440│33,770│27,100│20,440  │
│1,400             │1,410     │61,160    │54,490│47,820  │41,160│34,490│27,820│21,160  │
│1,410             │1,420     │61,880    │55,210│48,540  │41,880│35,210│28,540│21,880  │
│1,420             │1,430     │62,600    │55,930│49,260  │42,600│35,930│29,260│22,600  │
│1,430             │1,440     │63,320    │56,650│49,980  │43,320│36,650│29,980│23,320  │
│1,440             │1,450     │64,040    │57,370│50,700  │44,040│37,370│30,700│24,040  │
│1,450             │1,460     │64,760    │58,090│51,420  │44,760│38,090│31,420│24,760  │
│1,460             │1,470     │65,480    │58,810│52,140  │45,480│38,810│32,140│25,480  │
│1,470             │1,480     │66,200    │59,530│52,860  │46,200│39,530│32,860│26,200  │
│1,480             │1,490     │67,200    │60,250│53,580  │46,920│40,250│33,580│26,920  │
│1,490             │1,500     │68,730    │60,970│54,300  │47,640│40,970│34,300│27,640  │
│1,500             │1,510     │70,260    │61,690│55,020  │48,360│41,690│35,020│28,360  │
│1,510             │1,520     │71,790    │62,410│55,740  │49,080│42,410│35,740│29,080  │
│1,520             │1,530     │73,320    │63,130│56,460  │49,800│43,130│36,460│29,800  │
│1,530             │1,540     │74,850    │63,850│57,180  │50,520│43,850│37,180│30,520  │
│1,540             │1,550     │76,380    │64,570│57,900  │51,240│44,570│37,900│31,240  │
│1,550             │1,560     │77,910    │65,290│58,620  │51,960│45,290│38,620│31,960  │
│1,560             │1,570     │79,440    │66,010│59,340  │52,680│46,010│39,340│32,680  │
│1,570             │1,580     │80,970    │66,800│60,060  │53,400│46,730│40,060│33,400  │
│1,580             │1,590     │82,500    │68,330│60,780  │54,120│47,450│40,780│34,120  │
│1,590             │1,600     │84,030    │69,860│61,500  │54,840│48,170│41,500│34,840  │
│1,600             │1,610     │85,560    │71,390│62,220  │55,560│48,890│42,220│35,560  │
│1,610             │1,620     │87,090    │72,920│62,940  │56,280│49,610│42,940│36,280  │
│1,620             │1,630     │88,620    │74,450│63,660  │57,000│50,330│43,660│37,000  │
│1,630             │1,640     │90,150    │75,980│64,380  │57,720│51,050│44,380│37,720  │
│1,640             │1,650     │91,680    │77,510│65,100  │58,440│51,770│45,100│38,440  │
│1,650             │1,660     │93,210    │79,040│65,820  │59,160│52,490│45,820│39,160  │
│1,660             │1,670     │94,740    │80,570│66,540  │59,880│53,210│46,540│39,880  │
│1,670             │1,680     │96,270    │82,100│67,940  │60,600│53,930│47,260│40,600  │
│1,680             │1,690     │97,800    │83,630│69,470  │61,320│54,650│47,980│41,320  │
│1,690             │1,700     │99,330    │85,160│71,000  │62,040│55,370│48,700│42,040  │
│1,700             │1,710     │100,860   │86,690│72,530  │62,760│56,090│49,420│42,760  │
│1,710             │1,720     │102,390   │88,220│74,060  │63,480│56,810│50,140│43,480  │
│1,720             │1,730     │103,920   │89,750│75,590  │64,200│57,530│50,860│44,200  │
│1,730             │1,740     │105,450   │91,280│77,120  │64,920│58,250│51,580│44,920  │
│1,740             │1,750     │106,980   │92,810│78,650  │65,640│58,970│52,300│45,640  │
│1,750             │1,760     │108,510   │94,340│80,180  │66,360│59,690│53,020│46,360  │
│1,760             │1,770     │110,040   │95,870│81,710  │67,540│60,410│53,740│47,080  │
│1,770             │1,780     │111,570   │97,400│83,240  │69,070│61,130│54,460│47,800  │
│1,780             │1,790     │113,100   │98,930│84,770  │70,600│61,850│55,180│48,520  │
│1,790             │1,800     │114,630   │100,460│86,300  │72,130│62,570│55,900│49,240  │
│1,800             │1,810     │116,160   │101,990│87,830  │73,660│63,290│56,620│49,960  │
│1,810             │1,820     │117,690   │103,520│89,360  │75,190│64,010│57,340│50,680  │
│1,820             │1,830     │119,220   │105,050│90,890  │76,720│64,730│58,060│51,400  │
│1,830             │1,840     │120,750   │106,580│92,420  │78,250│65,450│58,780│52,120  │
│1,840             │1,850     │122,280   │108,110│93,950  │79,780│66,170│59,500│52,840  │
│1,850             │1,860     │123,810   │109,640│95,480  │81,310│67,140│60,220│53,560  │
│1,860             │1,870     │125,340   │111,170│97,010  │82,840│68,670│60,940│54,280  │
│1,870             │1,880     │126,870   │112,700│98,540  │84,370│70,200│61,660│55,000  │
│1,880             │1,890     │128,400   │114,230│100,070 │85,900│71,730│62,380│55,720  │
│1,890             │1,900     │129,930   │115,760│101,600 │87,430│73,260│63,100│56,440  │
│1,900             │1,910     │131,460   │117,290│103,130 │88,960│74,790│63,820│57,160  │
│1,910             │1,920     │132,990   │118,820│104,660 │90,490│76,320│64,540│57,880  │
│1,920             │1,930     │134,520   │120,350│106,190 │92,020│77,850│65,260│58,600  │
│1,930             │1,940     │136,050   │121,880│107,720 │93,550│79,380│65,980│59,320  │
│1,940             │1,950     │137,580   │123,410│109,250 │95,080│80,910│66,750│60,040  │
│1,950             │1,960     │139,110   │124,940│110,780 │96,610│82,440│68,280│60,760  │
│1,960             │1,970     │140,640   │126,470│112,310 │98,140│83,970│69,810│61,480  │
│1,970             │1,980     │142,170   │128,000│113,840 │99,670│85,500│71,340│62,200  │
│1,980             │1,990     │143,700   │129,530│115,370 │101,200│87,030│72,870│62,920  │
│1,990             │2,000     │145,230   │131,060│116,900 │102,730│88,560│74,400│63,640  │
│2,000             │2,020     │147,530   │133,360│119,190 │105,030│90,860│76,690│64,720  │
│2,020             │2,040     │150,590   │136,420│122,250 │108,090│93,920│79,750│66,160  │
│2,040             │2,060     │153,650   │139,480│125,310 │111,150│96,980│82,810│68,650  │
│2,060             │2,080     │156,710   │142,540│128,370 │114,210│100,040│85,870│71,710  │
│2,080             │2,100     │159,770   │145,600│131,430 │117,270│103,100│88,930│74,770  │
│2,100             │2,120     │162,830   │148,660│134,490 │120,330│106,160│91,990│77,830  │
│2,120             │2,140     │165,890   │151,720│137,550 │123,390│109,220│95,050│80,890  │
│2,140             │2,160     │168,950   │154,780│140,610 │126,450│112,280│98,110│83,950  │
│2,160             │2,180     │172,060   │157,900│143,730 │129,560│115,400│101,230│87,060  │
│2,180             │2,200     │175,460   │161,300│147,130 │132,960│118,800│104,630│90,460  │
│2,200             │2,220     │178,860   │164,700│150,530 │136,360│122,200│108,030│93,860  │
│2,220             │2,240     │182,260   │168,100│153,930 │139,760│125,600│111,430│97,260  │
│2,240             │2,260     │185,660   │171,500│157,330 │143,160│129,000│114,830│100,660 │
│2,260             │2,280     │189,060   │174,900│160,730 │146,560│132,400│118,230│104,060 │
│2,280             │2,300     │192,460   │178,300│164,130 │149,960│135,800│121,630│107,460 │
│2,300             │2,320     │195,860   │181,700│167,530 │153,360│139,200│125,030│110,860 │
│2,320             │2,340     │199,260   │185,100│170,930 │156,760│142,600│128,430│114,260 │
│2,340             │2,360     │202,660   │188,500│174,330 │160,160│146,000│131,830│117,660 │
│2,360             │2,380     │206,060   │191,900│177,730 │163,560│149,400│135,230│121,060 │
│2,380             │2,400     │209,460   │195,300│181,130 │166,960│152,800│138,630│124,460 │
│2,400             │2,420     │212,860   │198,700│184,530 │170,360│156,200│142,030│127,860 │
│2,420             │2,440     │216,260   │202,100│187,930 │173,760│159,600│145,430│131,260 │
│2,440             │2,460     │219,660   │205,500│191,330 │177,160│163,000│148,830│134,660 │
│2,460             │2,480     │223,060   │208,900│194,730 │180,560│166,400│152,230│138,060 │
│2,480             │2,500     │226,460   │212,300│198,130 │183,960│169,800│155,630│141,460 │
│2,500             │2,520     │229,860   │215,700│201,530 │187,360│173,200│159,030│144,860 │
│2,520             │2,540     │233,260   │219,100│204,930 │190,760│176,600│162,430│148,260 │
│2,540             │2,560     │236,660   │222,500│208,330 │194,160│180,000│165,830│151,660 │
│2,560             │2,580     │240,060   │225,900│211,730 │197,560│183,400│169,230│155,060 │
│2,580             │2,600     │243,460   │229,300│215,130 │200,960│186,800│172,630│158,460 │
│2,600             │2,620     │246,860   │232,700│218,530 │204,360│190,200│176,030│161,860 │
│2,620             │2,640     │250,260   │236,100│221,930 │207,760│193,600│179,430│165,260 │
│2,640             │2,660     │253,660   │239,500│225,330 │211,160│197,000│182,830│168,660 │
│2,660             │2,680     │257,060   │242,900│228,730 │214,560│200,400│186,230│172,060 │
│2,680             │2,700     │260,460   │246,300│232,130 │217,960│203,800│189,630│175,460 │
│2,700             │2,720     │263,860   │249,700│235,530 │221,360│207,200│193,030│178,860 │
│2,720             │2,740     │267,260   │253,100│238,930 │224,760│210,600│196,430│182,260 │
│2,740             │2,760     │270,660   │256,500│242,330 │228,160│214,000│199,830│185,660 │
│2,760             │2,780     │274,060   │259,900│245,730 │231,560│217,400│203,230│189,060 │
│2,780             │2,800     │277,460   │263,300│249,130 │234,960│220,800│206,630│192,460 │
│2,800             │2,820     │280,860   │266,700│252,530 │238,360│224,200│210,030│195,860 │
│2,820             │2,840     │284,260   │270,100│255,930 │241,760│227,600│213,430│199,260 │
│2,840             │2,860     │287,660   │273,500│259,330 │245,160│231,000│216,830│202,660 │
│2,860             │2,880     │291,060   │276,900│262,730 │248,560│234,400│220,230│206,060 │
│2,880             │2,900     │294,460   │280,300│266,130 │251,960│237,800│223,630│209,460 │
│2,900             │2,920     │297,860   │283,700│269,530 │255,360│241,200│227,030│212,860 │
│2,920             │2,940     │301,260   │287,100│272,930 │258,760│244,600│230,430│216,260 │
│2,940             │2,960     │304,660   │290,500│276,330 │262,160│248,000│233,830│219,660 │
│2,960             │2,980     │308,060   │293,900│279,730 │265,560│251,400│237,230│223,060 │
│2,980             │3,000     │311,460   │297,300│283,130 │268,960│254,800│240,630│226,460 │
│3,000             │3,020     │314,860   │300,700│286,530 │272,360│258,200│244,030│229,860 │
│3,020             │3,040     │318,260   │304,100│289,930 │275,760│261,600│247,430│233,260 │
│3,040             │3,060     │321,660   │307,500│293,330 │279,160│265,000│250,830│236,660 │
│3,060             │3,080     │325,060   │310,900│296,730 │282,560│268,400│254,230│240,060 │
│3,080             │3,100     │328,460   │314,300│300,130 │285,960│271,800│257,630│243,460 │
│3,100             │3,120     │331,860   │317,700│303,530 │289,360│275,200│261,030│246,860 │
│3,120             │3,140     │335,260   │321,100│306,930 │292,760│278,600│264,430│250,260 │
│3,140             │3,160     │338,660   │324,500│310,330 │296,160│282,000│267,830│253,660 │
│3,160             │3,180     │342,060   │327,900│313,730 │299,560│285,400│271,230│257,060 │
│3,180             │3,200     │345,460   │331,300│317,130 │302,960│288,800│274,630│260,460 │
│3,200             │3,220     │348,860   │334,700│320,530 │306,360│292,200│278,030│263,860 │
│3,220             │3,240     │352,260   │338,100│323,930 │309,760│295,600│281,430│267,260 │
│3,240             │3,260     │355,660   │341,500│327,330 │313,160│299,000│284,830│270,660 │
│3,260             │3,280     │359,060   │344,900│330,730 │316,560│302,400│288,230│274,060 │
│3,280             │3,300     │362,460   │348,300│334,130 │319,960│305,800│291,630│277,460 │
│3,300             │3,320     │365,860   │351,700│337,530 │323,360│309,200│295,030│280,860 │
│3,320             │3,340     │369,260   │355,100│340,930 │326,760│312,600│298,430│284,260 │
│3,340             │3,360     │372,660   │358,500│344,330 │330,160│316,000│301,830│287,660 │
│3,360             │3,380     │376,060   │361,900│347,730 │333,560│319,400│305,230│291,060 │
│3,380             │3,400     │379,460   │365,300│351,130 │336,960│322,800│308,630│294,460 │
│3,400             │3,420     │382,860   │368,700│354,530 │340,360│326,200│312,030│297,860 │
│3,420             │3,440     │386,260   │372,100│357,930 │343,760│329,600│315,430│301,260 │
│3,440             │3,460     │389,660   │375,500│361,330 │347,160│333,000│318,830│304,660 │
│3,460             │3,480     │393,060   │378,900│364,730 │350,560│336,400│322,230│308,060 │
│3,480             │3,500     │396,460   │382,300│368,130 │353,960│339,800│325,630│311,460 │
│3,500             │3,520     │399,860   │385,700│371,530 │357,360│343,200│329,030│314,860 │
│3,520             │3,540     │403,260   │389,100│374,930 │360,760│346,600│332,430│318,260 │
│3,540             │3,560     │406,660   │392,500│378,330 │364,160│350,000│335,830│321,660 │
│3,560             │3,580     │410,060   │395,900│381,730 │367,560│353,400│339,230│325,060 │
│3,580             │3,600     │413,460   │399,300│385,130 │370,960│356,800│342,630│328,460 │
│3,600             │3,620     │416,860   │402,700│388,530 │374,360│360,200│346,030│331,860 │
│3,620             │3,640     │420,260   │406,100│391,930 │377,760│363,600│349,430│335,260 │
│3,640             │3,660     │423,660   │409,500│395,330 │381,160│367,000│352,830│338,660 │
│3,660             │3,680     │427,060   │412,900│398,730 │384,560│370,400│356,230│342,060 │
│3,680             │3,700     │430,460   │416,300│402,130 │387,960│373,800│359,630│345,460 │
│3,700             │3,720     │433,860   │419,700│405,530 │391,360│377,200│363,030│348,860 │
│3,720             │3,740     │437,260   │423,100│408,930 │394,760│380,600│366,430│352,260 │
│3,740             │3,760     │440,660   │426,500│412,330 │398,160│384,000│369,830│355,660 │
│3,760             │3,780     │444,060   │429,900│415,730 │401,560│387,400│373,230│359,060 │
│3,780             │3,800     │447,460   │433,300│419,130 │404,960│390,800│376,630│362,460 │
│3,800             │3,820     │450,860   │436,700│422,530 │408,360│394,200│380,030│365,860 │
│3,820             │3,840     │454,260   │440,100│425,930 │411,760│397,600│383,430│369,260 │
│3,840             │3,860     │457,660   │443,500│429,330 │415,160│401,000│386,830│372,660 │
│3,860             │3,880     │461,060   │446,900│432,730 │418,560│404,400│390,230│376,060 │
│3,880             │3,900     │464,460   │450,300│436,130 │421,960│407,800│393,630│379,460 │
│3,900             │3,920     │467,860   │453,700│439,530 │425,360│411,200│397,030│382,860 │
│3,920             │3,940     │471,260   │457,100│442,930 │428,760│414,600│400,430│386,260 │
│3,940             │3,960     │474,660   │460,500│446,330 │432,160│418,000│403,830│389,660 │
│3,960             │3,980     │478,060   │463,900│449,730 │435,560│421,400│407,230│393,060 │
│3,980             │4,000     │481,460   │467,300│453,130 │438,960│424,800│410,630│396,460 │
│                              │483,160   │469,000│454,830 │440,660│426,500│412,330│398,160 │
│4,000천원 이상                │          │      │        │      │      │      │        │
└───────────────┴─────┴───┴────┴───┴───┴───┴────┘
  (65세 이상자가 2인인 경우)
┌─────────────────┬─────────────────────────────┐
│월연금액                          │공제대상 가족의 수(본인·배우자를 각각 1인으로 봄)        │
│(비과세소득은 제외)               ├─────┬──┬──────┬───┬───┬─────┤
│                                  │2         │3   │4           │5     │6     │7         │
├───────────┬─────┼─────┼──┼──────┼───┼───┼─────┤
│                      │          │          │    │            │      │      │          │
│                      │          │          │    │            │      │      │          │
│천원 이상             │천원 미만 │          │    │            │      │      │          │
│705                   │710       │0         │0   │0           │0     │0     │0         │
│710                   │715       │0         │0   │0           │0     │0     │0         │
│715                   │720       │0         │0   │0           │0     │0     │0         │
│720                   │725       │0         │0   │0           │0     │0     │0         │
│725                   │730       │0         │0   │0           │0     │0     │0         │
│730                   │735       │0         │0   │0           │0     │0     │0         │
│735                   │740       │0         │0   │0           │0     │0     │0         │
│740                   │745       │180       │0   │0           │0     │0     │0         │
│745                   │750       │500       │0   │0           │0     │0     │0         │
│750                   │755       │840       │0   │0           │0     │0     │0         │
│755                   │760       │1,200     │0   │0           │0     │0     │0         │
│760                   │765       │1,560     │0   │0           │0     │0     │0         │
│765                   │770       │1,920     │0   │0           │0     │0     │0         │
│770                   │775       │2,280     │0   │0           │0     │0     │0         │
│775                   │780       │2,640     │0   │0           │0     │0     │0         │
│780                   │785       │3,000     │0   │0           │0     │0     │0         │
│785                   │790       │3,360     │0   │0           │0     │0     │0         │
│790                   │795       │3,720     │0   │0           │0     │0     │0         │
│795                   │800       │4,080     │0   │0           │0     │0     │0         │
│800                   │805       │4,440     │0   │0           │0     │0     │0         │
│805                   │810       │4,800     │0   │0           │0     │0     │0         │
│810                   │815       │5,160     │0   │0           │0     │0     │0         │
│815                   │820       │5,520     │0   │0           │0     │0     │0         │
│820                   │825       │5,880     │0   │0           │0     │0     │0         │
│825                   │830       │6,240     │0   │0           │0     │0     │0         │
│830                   │835       │6,600     │0   │0           │0     │0     │0         │
│835                   │840       │6,960     │300 │0           │0     │0     │0         │
│840                   │845       │7,320     │660 │0           │0     │0     │0         │
│845                   │850       │7,680     │1,020│0           │0     │0     │0         │
│850                   │855       │8,040     │1,380│0           │0     │0     │0         │
│855                   │860       │8,400     │1,740│0           │0     │0     │0         │
│860                   │865       │8,760     │2,100│0           │0     │0     │0         │
│865                   │870       │9,120     │2,460│0           │0     │0     │0         │
│870                   │875       │9,480     │2,820│0           │0     │0     │0         │
│875                   │880       │9,840     │3,180│0           │0     │0     │0         │
│880                   │885       │10,200    │3,540│0           │0     │0     │0         │
│885                   │890       │10,560    │3,900│0           │0     │0     │0         │
│890                   │895       │10,920    │4,260│0           │0     │0     │0         │
│895                   │900       │11,280    │4,620│0           │0     │0     │0         │
│900                   │905       │11,640    │4,980│0           │0     │0     │0         │
│905                   │910       │12,000    │5,340│0           │0     │0     │0         │
│910                   │915       │12,360    │5,700│0           │0     │0     │0         │
│915                   │920       │12,720    │6,060│0           │0     │0     │0         │
│920                   │925       │13,080    │6,420│0           │0     │0     │0         │
│925                   │930       │13,440    │6,780│110         │0     │0     │0         │
│930                   │935       │13,800    │7,140│470         │0     │0     │0         │
│935                   │940       │14,160    │7,500│830         │0     │0     │0         │
│940                   │945       │14,520    │7,860│1,190       │0     │0     │0         │
│945                   │950       │14,880    │8,220│1,550       │0     │0     │0         │
│950                   │955       │15,240    │8,580│1,910       │0     │0     │0         │
│955                   │960       │15,600    │8,940│2,270       │0     │0     │0         │
│960                   │965       │15,960    │9,300│2,630       │0     │0     │0         │
│965                   │970       │16,320    │9,660│2,990       │0     │0     │0         │
│970                   │975       │16,680    │10,020│3,350       │0     │0     │0         │
│975                   │980       │17,040    │10,380│3,710       │0     │0     │0         │
│980                   │985       │17,400    │10,740│4,070       │0     │0     │0         │
│985                   │990       │17,760    │11,100│4,430       │0     │0     │0         │
│990                   │995       │18,120    │11,460│4,790       │0     │0     │0         │
│995                   │1,000     │18,480    │11,820│5,150       │0     │0     │0         │
│1,000                 │1,010     │19,020    │12,360│5,690       │0     │0     │0         │
│1,010                 │1,020     │19,740    │13,080│6,410       │0     │0     │0         │
│1,020                 │1,030     │20,460    │13,800│7,130       │460   │0     │0         │
│1,030                 │1,040     │21,180    │14,520│7,850       │1,180 │0     │0         │
│1,040                 │1,050     │21,900    │15,240│8,570       │1,900 │0     │0         │
│1,050                 │1,060     │22,620    │15,960│9,290       │2,620 │0     │0         │
│1,060                 │1,070     │23,340    │16,680│10,010      │3,340 │0     │0         │
│1,070                 │1,080     │24,060    │17,400│10,730      │4,060 │0     │0         │
│1,080                 │1,090     │24,780    │18,120│11,450      │4,780 │0     │0         │
│1,090                 │1,100     │25,500    │18,840│12,170      │5,500 │0     │0         │
│1,100                 │1,110     │26,220    │19,560│12,890      │6,220 │0     │0         │
│1,110                 │1,120     │26,940    │20,280│13,610      │6,940 │280   │0         │
│1,120                 │1,130     │27,660    │21,000│14,330      │7,660 │1,000 │0         │
│1,130                 │1,140     │28,380    │21,720│15,050      │8,380 │1,720 │0         │
│1,140                 │1,150     │29,100    │22,440│15,770      │9,100 │2,440 │0         │
│1,150                 │1,160     │29,820    │23,160│16,490      │9,820 │3,160 │0         │
│1,160                 │1,170     │30,540    │23,880│17,210      │10,540│3,880 │0         │
│1,170                 │1,180     │31,260    │24,600│17,930      │11,260│4,600 │0         │
│1,180                 │1,190     │31,980    │25,320│18,650      │11,980│5,320 │0         │
│1,190                 │1,200     │32,700    │26,040│19,370      │12,700│6,040 │0         │
│1,200                 │1,210     │33,420    │26,760│20,090      │13,420│6,760 │90        │
│1,210                 │1,220     │34,140    │27,480│20,810      │14,140│7,480 │810       │
│1,220                 │1,230     │34,860    │28,200│21,530      │14,860│8,200 │1,530     │
│1,230                 │1,240     │35,580    │28,920│22,250      │15,580│8,920 │2,250     │
│1,240                 │1,250     │36,300    │29,640│22,970      │16,300│9,640 │2,970     │
│1,250                 │1,260     │37,020    │30,360│23,690      │17,020│10,360│3,690     │
│1,260                 │1,270     │37,740    │31,080│24,410      │17,740│11,080│4,410     │
│1,270                 │1,280     │38,460    │31,800│25,130      │18,460│11,800│5,130     │
│1,280                 │1,290     │39,180    │32,520│25,850      │19,180│12,520│5,850     │
│1,290                 │1,300     │39,900    │33,240│26,570      │19,900│13,240│6,570     │
│1,300                 │1,310     │40,620    │33,960│27,290      │20,620│13,960│7,290     │
│1,310                 │1,320     │41,340    │34,680│28,010      │21,340│14,680│8,010     │
│1,320                 │1,330     │42,060    │35,400│28,730      │22,060│15,400│8,730     │
│1,330                 │1,340     │42,780    │36,120│29,450      │22,780│16,120│9,450     │
│1,340                 │1,350     │43,500    │36,840│30,170      │23,500│16,840│10,170    │
│1,350                 │1,360     │44,220    │37,560│30,890      │24,220│17,560│10,890    │
│1,360                 │1,370     │44,940    │38,280│31,610      │24,940│18,280│11,610    │
│1,370                 │1,380     │45,660    │39,000│32,330      │25,660│19,000│12,330    │
│1,380                 │1,390     │46,380    │39,720│33,050      │26,380│19,720│13,050    │
│1,390                 │1,400     │47,100    │40,440│33,770      │27,100│20,440│13,770    │
│1,400                 │1,410     │47,820    │41,160│34,490      │27,820│21,160│14,490    │
│1,410                 │1,420     │48,540    │41,880│35,210      │28,540│21,880│15,210    │
│1,420                 │1,430     │49,260    │42,600│35,930      │29,260│22,600│15,930    │
│1,430                 │1,440     │49,980    │43,320│36,650      │29,980│23,320│16,650    │
│1,440                 │1,450     │50,700    │44,040│37,370      │30,700│24,040│17,370    │
│1,450                 │1,460     │51,420    │44,760│38,090      │31,420│24,760│18,090    │
│1,460                 │1,470     │52,140    │45,480│38,810      │32,140│25,480│18,810    │
│1,470                 │1,480     │52,860    │46,200│39,530      │32,860│26,200│19,530    │
│1,480                 │1,490     │53,580    │46,920│40,250      │33,580│26,920│20,250    │
│1,490                 │1,500     │54,300    │47,640│40,970      │34,300│27,640│20,970    │
│1,500                 │1,510     │55,020    │48,360│41,690      │35,020│28,360│21,690    │
│1,510                 │1,520     │55,740    │49,080│42,410      │35,740│29,080│22,410    │
│1,520                 │1,530     │56,460    │49,800│43,130      │36,460│29,800│23,130    │
│1,530                 │1,540     │57,180    │50,520│43,850      │37,180│30,520│23,850    │
│1,540                 │1,550     │57,900    │51,240│44,570      │37,900│31,240│24,570    │
│1,550                 │1,560     │58,620    │51,960│45,290      │38,620│31,960│25,290    │
│1,560                 │1,570     │59,340    │52,680│46,010      │39,340│32,680│26,010    │
│1,570                 │1,580     │60,060    │53,400│46,730      │40,060│33,400│26,730    │
│1,580                 │1,590     │60,780    │54,120│47,450      │40,780│34,120│27,450    │
│1,590                 │1,600     │61,500    │54,840│48,170      │41,500│34,840│28,170    │
│1,600                 │1,610     │62,220    │55,560│48,890      │42,220│35,560│28,890    │
│1,610                 │1,620     │62,940    │56,280│49,610      │42,940│36,280│29,610    │
│1,620                 │1,630     │63,660    │57,000│50,330      │43,660│37,000│30,330    │
│1,630                 │1,640     │64,380    │57,720│51,050      │44,380│37,720│31,050    │
│1,640                 │1,650     │65,100    │58,440│51,770      │45,100│38,440│31,770    │
│1,650                 │1,660     │65,820    │59,160│52,490      │45,820│39,160│32,490    │
│1,660                 │1,670     │66,540    │59,880│53,210      │46,540│39,880│33,210    │
│1,670                 │1,680     │67,940    │60,600│53,930      │47,260│40,600│33,930    │
│1,680                 │1,690     │69,470    │61,320│54,650      │47,980│41,320│34,650    │
│1,690                 │1,700     │71,000    │62,040│55,370      │48,700│42,040│35,370    │
│1,700                 │1,710     │72,530    │62,760│56,090      │49,420│42,760│36,090    │
│1,710                 │1,720     │74,060    │63,480│56,810      │50,140│43,480│36,810    │
│1,720                 │1,730     │75,590    │64,200│57,530      │50,860│44,200│37,530    │
│1,730                 │1,740     │77,120    │64,920│58,250      │51,580│44,920│38,250    │
│1,740                 │1,750     │78,650    │65,640│58,970      │52,300│45,640│38,970    │
│1,750                 │1,760     │80,180    │66,360│59,690      │53,020│46,360│39,690    │
│1,760                 │1,770     │81,710    │67,540│60,410      │53,740│47,080│40,410    │
│1,770                 │1,780     │83,240    │69,070│61,130      │54,460│47,800│41,130    │
│1,780                 │1,790     │84,770    │70,600│61,850      │55,180│48,520│41,850    │
│1,790                 │1,800     │86,300    │72,130│62,570      │55,900│49,240│42,570    │
│1,800                 │1,810     │87,830    │73,660│63,290      │56,620│49,960│43,290    │
│1,810                 │1,820     │89,360    │75,190│64,010      │57,340│50,680│44,010    │
│1,820                 │1,830     │90,890    │76,720│64,730      │58,060│51,400│44,730    │
│1,830                 │1,840     │92,420    │78,250│65,450      │58,780│52,120│45,450    │
│1,840                 │1,850     │93,950    │79,780│66,170      │59,500│52,840│46,170    │
│1,850                 │1,860     │95,480    │81,310│67,140      │60,220│53,560│46,890    │
│1,860                 │1,870     │97,010    │82,840│68,670      │60,940│54,280│47,610    │
│1,870                 │1,880     │98,540    │84,370│70,200      │61,660│55,000│48,330    │
│1,880                 │1,890     │100,070   │85,900│71,730      │62,380│55,720│49,050    │
│1,890                 │1,900     │101,600   │87,430│73,260      │63,100│56,440│49,770    │
│1,900                 │1,910     │103,130   │88,960│74,790      │63,820│57,160│50,490    │
│1,910                 │1,920     │104,660   │90,490│76,320      │64,540│57,880│51,210    │
│1,920                 │1,930     │106,190   │92,020│77,850      │65,260│58,600│51,930    │
│1,930                 │1,940     │107,720   │93,550│79,380      │65,980│59,320│52,650    │
│1,940                 │1,950     │109,250   │95,080│80,910      │66,750│60,040│53,370    │
│1,950                 │1,960     │110,780   │96,610│82,440      │68,280│60,760│54,090    │
│1,960                 │1,970     │112,310   │98,140│83,970      │69,810│61,480│54,810    │
│1,970                 │1,980     │113,840   │99,670│85,500      │71,340│62,200│55,530    │
│1,980                 │1,990     │115,370   │101,200│87,030      │72,870│62,920│56,250    │
│1,990                 │2,000     │116,900   │102,730│88,560      │74,400│63,640│56,970    │
│2,000                 │2,020     │119,190   │105,030│90,860      │76,690│64,720│58,050    │
│2,020                 │2,040     │122,250   │108,090│93,920      │79,750│66,160│59,490    │
│2,040                 │2,060     │125,310   │111,150│96,980      │82,810│68,650│60,930    │
│2,060                 │2,080     │128,370   │114,210│100,040     │85,870│71,710│62,370    │
│2,080                 │2,100     │131,430   │117,270│103,100     │88,930│74,770│63,810    │
│2,100                 │2,120     │134,490   │120,330│106,160     │91,990│77,830│65,250    │
│2,120                 │2,140     │137,550   │123,390│109,220     │95,050│80,890│66,720    │
│2,140                 │2,160     │140,610   │126,450│112,280     │98,110│83,950│69,780    │
│2,160                 │2,180     │143,730   │129,560│115,400     │101,230│87,060│72,900    │
│2,180                 │2,200     │147,130   │132,960│118,800     │104,630│90,460│76,300    │
│2,200                 │2,220     │150,530   │136,360│122,200     │108,030│93,860│79,700    │
│2,220                 │2,240     │153,930   │139,760│125,600     │111,430│97,260│83,100    │
│2,240                 │2,260     │157,330   │143,160│129,000     │114,830│100,660│86,500    │
│2,260                 │2,280     │160,730   │146,560│132,400     │118,230│104,060│89,900    │
│2,280                 │2,300     │164,130   │149,960│135,800     │121,630│107,460│93,300    │
│2,300                 │2,320     │167,530   │153,360│139,200     │125,030│110,860│96,700    │
│2,320                 │2,340     │170,930   │156,760│142,600     │128,430│114,260│100,100   │
│2,340                 │2,360     │174,330   │160,160│146,000     │131,830│117,660│103,500   │
│2,360                 │2,380     │177,730   │163,560│149,400     │135,230│121,060│106,900   │
│2,380                 │2,400     │181,130   │166,960│152,800     │138,630│124,460│110,300   │
│2,400                 │2,420     │184,530   │170,360│156,200     │142,030│127,860│113,700   │
│2,420                 │2,440     │187,930   │173,760│159,600     │145,430│131,260│117,100   │
│2,440                 │2,460     │191,330   │177,160│163,000     │148,830│134,660│120,500   │
│2,460                 │2,480     │194,730   │180,560│166,400     │152,230│138,060│123,900   │
│2,480                 │2,500     │198,130   │183,960│169,800     │155,630│141,460│127,300   │
│2,500                 │2,520     │201,530   │187,360│173,200     │159,030│144,860│130,700   │
│2,520                 │2,540     │204,930   │190,760│176,600     │162,430│148,260│134,100   │
│2,540                 │2,560     │208,330   │194,160│180,000     │165,830│151,660│137,500   │
│2,560                 │2,580     │211,730   │197,560│183,400     │169,230│155,060│140,900   │
│2,580                 │2,600     │215,130   │200,960│186,800     │172,630│158,460│144,300   │
│2,600                 │2,620     │218,530   │204,360│190,200     │176,030│161,860│147,700   │
│2,620                 │2,640     │221,930   │207,760│193,600     │179,430│165,260│151,100   │
│2,640                 │2,660     │225,330   │211,160│197,000     │182,830│168,660│154,500   │
│2,660                 │2,680     │228,730   │214,560│200,400     │186,230│172,060│157,900   │
│2,680                 │2,700     │232,130   │217,960│203,800     │189,630│175,460│161,300   │
│2,700                 │2,720     │235,530   │221,360│207,200     │193,030│178,860│164,700   │
│2,720                 │2,740     │238,930   │224,760│210,600     │196,430│182,260│168,100   │
│2,740                 │2,760     │242,330   │228,160│214,000     │199,830│185,660│171,500   │
│2,760                 │2,780     │245,730   │231,560│217,400     │203,230│189,060│174,900   │
│2,780                 │2,800     │249,130   │234,960│220,800     │206,630│192,460│178,300   │
│2,800                 │2,820     │252,530   │238,360│224,200     │210,030│195,860│181,700   │
│2,820                 │2,840     │255,930   │241,760│227,600     │213,430│199,260│185,100   │
│2,840                 │2,860     │259,330   │245,160│231,000     │216,830│202,660│188,500   │
│2,860                 │2,880     │262,730   │248,560│234,400     │220,230│206,060│191,900   │
│2,880                 │2,900     │266,130   │251,960│237,800     │223,630│209,460│195,300   │
│2,900                 │2,920     │269,530   │255,360│241,200     │227,030│212,860│198,700   │
│2,920                 │2,940     │272,930   │258,760│244,600     │230,430│216,260│202,100   │
│2,940                 │2,960     │276,330   │262,160│248,000     │233,830│219,660│205,500   │
│2,960                 │2,980     │279,730   │265,560│251,400     │237,230│223,060│208,900   │
│2,980                 │3,000     │283,130   │268,960│254,800     │240,630│226,460│212,300   │
│3,000                 │3,020     │286,530   │272,360│258,200     │244,030│229,860│215,700   │
│3,020                 │3,040     │289,930   │275,760│261,600     │247,430│233,260│219,100   │
│3,040                 │3,060     │293,330   │279,160│265,000     │250,830│236,660│222,500   │
│3,060                 │3,080     │296,730   │282,560│268,400     │254,230│240,060│225,900   │
│3,080                 │3,100     │300,130   │285,960│271,800     │257,630│243,460│229,300   │
│3,100                 │3,120     │303,530   │289,360│275,200     │261,030│246,860│232,700   │
│3,120                 │3,140     │306,930   │292,760│278,600     │264,430│250,260│236,100   │
│3,140                 │3,160     │310,330   │296,160│282,000     │267,830│253,660│239,500   │
│3,160                 │3,180     │313,730   │299,560│285,400     │271,230│257,060│242,900   │
│3,180                 │3,200     │317,130   │302,960│288,800     │274,630│260,460│246,300   │
│3,200                 │3,220     │320,530   │306,360│292,200     │278,030│263,860│249,700   │
│3,220                 │3,240     │323,930   │309,760│295,600     │281,430│267,260│253,100   │
│3,240                 │3,260     │327,330   │313,160│299,000     │284,830│270,660│256,500   │
│3,260                 │3,280     │330,730   │316,560│302,400     │288,230│274,060│259,900   │
│3,280                 │3,300     │334,130   │319,960│305,800     │291,630│277,460│263,300   │
│3,300                 │3,320     │337,530   │323,360│309,200     │295,030│280,860│266,700   │
│3,320                 │3,340     │340,930   │326,760│312,600     │298,430│284,260│270,100   │
│3,340                 │3,360     │344,330   │330,160│316,000     │301,830│287,660│273,500   │
│3,380                 │3,400     │351,130   │336,960│322,800     │308,630│294,460│280,300   │
│3,400                 │3,420     │354,530   │340,360│326,200     │312,030│297,860│283,700   │
│3,420                 │3,440     │357,930   │343,760│329,600     │315,430│301,260│287,100   │
│3,440                 │3,460     │361,330   │347,160│333,000     │318,830│304,660│290,500   │
│3,460                 │3,480     │364,730   │350,560│336,400     │322,230│308,060│293,900   │
│3,480                 │3,500     │368,130   │353,960│339,800     │325,630│311,460│297,300   │
│3,500                 │3,520     │371,530   │357,360│343,200     │329,030│314,860│300,700   │
│3,520                 │3,540     │374,930   │360,760│346,600     │332,430│318,260│304,100   │
│3,540                 │3,560     │378,330   │364,160│350,000     │335,830│321,660│307,500   │
│3,560                 │3,580     │381,730   │367,560│353,400     │339,230│325,060│310,900   │
│3,580                 │3,600     │385,130   │370,960│356,800     │342,630│328,460│314,300   │
│3,600                 │3,620     │388,530   │374,360│360,200     │346,030│331,860│317,700   │
│3,620                 │3,640     │391,930   │377,760│363,600     │349,430│335,260│321,100   │
│3,640                 │3,660     │395,330   │381,160│367,000     │352,830│338,660│324,500   │
│3,660                 │3,680     │398,730   │384,560│370,400     │356,230│342,060│327,900   │
│3,680                 │3,700     │402,130   │387,960│373,800     │359,630│345,460│331,300   │
│3,700                 │3,720     │405,530   │391,360│377,200     │363,030│348,860│334,700   │
│3,720                 │3,740     │408,930   │394,760│380,600     │366,430│352,260│338,100   │
│3,740                 │3,760     │412,330   │398,160│384,000     │369,830│355,660│341,500   │
│3,760                 │3,780     │415,730   │401,560│387,400     │373,230│359,060│344,900   │
│3,780                 │3,800     │419,130   │404,960│390,800     │376,630│362,460│348,300   │
│3,800                 │3,820     │422,530   │408,360│394,200     │380,030│365,860│351,700   │
│3,820                 │3,840     │425,930   │411,760│397,600     │383,430│369,260│355,100   │
│3,840                 │3,860     │429,330   │415,160│401,000     │386,830│372,660│358,500   │
│3,860                 │3,880     │432,730   │418,560│404,400     │390,230│376,060│361,900   │
│3,880                 │3,900     │436,130   │421,960│407,800     │393,630│379,460│365,300   │
│3,900                 │3,920     │439,530   │425,360│411,200     │397,030│382,860│368,700   │
│3,920                 │3,940     │442,930   │428,760│414,600     │400,430│386,260│372,100   │
│3,940                 │3,960     │446,330   │432,160│418,000     │403,830│389,660│375,500   │
│3,960                 │3,980     │449,730   │435,560│421,400     │407,230│393,060│378,900   │
│3,980                 │4,000     │453,130   │438,960│424,800     │410,630│396,460│382,300   │
│                      │          │458,830   │440,660│426,500     │412,330│398,160│384,000   │
│4,000천원             │이상      │          │    │            │      │      │          │
└───────────┴─────┴─────┴──┴──────┴───┴───┴─────┘
  (65세 이상자가 3인 이상인 경우)
┌────────────────────┬──────────────────────────┐
│월연금액                                │공제대상 가족의 수(본인·배우자를 각각 1인으로 봄)  │
│(비과세소득은 제외)                     ├───┬───────┬───┬───┬──────┤
│                                        │3     │4             │5     │6     │7           │
├────────────┬───────┼───┼───────┼───┼───┼──────┤
│                        │              │      │              │      │      │            │
│                                        │      │              │      │      │            │
│천원 이상                   │천원 미만 │      │              │      │      │            │
│910                         │915       │0     │0             │0     │0     │0           │
│915                         │920       │0     │0             │0     │0     │0           │
│920                         │925       │0     │0             │0     │0     │0           │
│925                         │930       │110   │0             │0     │0     │0           │
│930                         │935       │470   │0             │0     │0     │0           │
│935                         │940       │830   │0             │0     │0     │0           │
│940                         │945       │1,190 │0             │0     │0     │0           │
│945                         │950       │1,550 │0             │0     │0     │0           │
│950                         │955       │1,910 │0             │0     │0     │0           │
│955                         │960       │2,270 │0             │0     │0     │0           │
│960                         │965       │2,630 │0             │0     │0     │0           │
│965                         │970       │2,990 │0             │0     │0     │0           │
│970                         │975       │3,350 │0             │0     │0     │0           │
│975                         │980       │3,710 │0             │0     │0     │0           │
│980                         │985       │4,070 │0             │0     │0     │0           │
│985                         │990       │4,430 │0             │0     │0     │0           │
│990                         │995       │4,790 │0             │0     │0     │0           │
│995                         │1,000     │5,150 │0             │0     │0     │0           │
│1,000                       │1,010     │5,690 │0             │0     │0     │0           │
│1,010                       │1,020     │6,410 │0             │0     │0     │0           │
│1,020                       │1,030     │7,130 │460           │0     │0     │0           │
│1,030                       │1,040     │7,850 │1,180         │0     │0     │0           │
│1,040                       │1,050     │8,570 │1,900         │0     │0     │0           │
│1,050                       │1,060     │9,290 │2,620         │0     │0     │0           │
│1,060                       │1,070     │10,010│3,340         │0     │0     │0           │
│1,070                       │1,080     │10,730│4,060         │0     │0     │0           │
│1,080                       │1,090     │11,450│4,780         │0     │0     │0           │
│1,090                       │1,100     │12,170│5,500         │0     │0     │0           │
│1,100                       │1,110     │12,890│6,220         │0     │0     │0           │
│1,110                       │1,120     │13,610│6,940         │280   │0     │0           │
│1,120                       │1,130     │14,330│7,660         │1,000 │0     │0           │
│1,130                       │1,140     │15,050│8,380         │1,720 │0     │0           │
│1,140                       │1,150     │15,770│9,100         │2,440 │0     │0           │
│1,150                       │1,160     │16,490│9,820         │3,160 │0     │0           │
│1,160                       │1,170     │17,210│10,540        │3,880 │0     │0           │
│1,170                       │1,180     │17,930│11,260        │4,600 │0     │0           │
│1,180                       │1,190     │18,650│11,980        │5,320 │0     │0           │
│1,190                       │1,200     │19,370│12,700        │6,040 │0     │0           │
│1,200                       │1,210     │20,090│13,420        │6,760 │90    │0           │
│1,210                       │1,220     │20,810│14,140        │7,480 │810   │0           │
│1,220                       │1,230     │21,530│14,860        │8,200 │1,530 │0           │
│1,230                       │1,240     │22,250│15,580        │8,920 │2,250 │0           │
│1,240                       │1,250     │22,970│16,300        │9,640 │2,970 │0           │
│1,250                       │1,260     │23,690│17,020        │10,360│3,690 │0           │
│1,260                       │1,270     │24,410│17,740        │11,080│4,410 │0           │
│1,270                       │1,280     │25,130│18,460        │11,800│5,130 │0           │
│1,280                       │1,290     │25,850│19,180        │12,520│5,850 │0           │
│1,290                       │1,300     │26,570│19,900        │13,240│6,570 │0           │
│1,300                       │1,310     │27,290│20,620        │13,960│7,290 │620         │
│1,310                       │1,320     │28,010│21,340        │14,680│8,010 │1,340       │
│1,320                       │1,330     │28,730│22,060        │15,400│8,730 │2,060       │
│1,330                       │1,340     │29,450│22,780        │16,120│9,450 │2,780       │
│1,340                       │1,350     │30,170│23,500        │16,840│10,170│3,500       │
│1,350                       │1,360     │30,890│24,220        │17,560│10,890│4,220       │
│1,360                       │1,370     │31,610│24,940        │18,280│11,610│4,940       │
│1,370                       │1,380     │32,330│25,660        │19,000│12,330│5,660       │
│1,380                       │1,390     │33,050│26,380        │19,720│13,050│6,380       │
│1,390                       │1,400     │33,770│27,100        │20,440│13,770│7,100       │
│1,400                       │1,410     │34,490│27,820        │21,160│14,490│7,820       │
│1,410                       │1,420     │35,210│28,540        │21,880│15,210│8,540       │
│1,420                       │1,430     │35,930│29,260        │22,600│15,930│9,260       │
│1,430                       │1,440     │36,650│29,980        │23,320│16,650│9,980       │
│1,440                       │1,450     │37,370│30,700        │24,040│17,370│10,700      │
│1,450                       │1,460     │38,090│31,420        │24,760│18,090│11,420      │
│1,460                       │1,470     │38,810│32,140        │25,480│18,810│12,140      │
│1,470                       │1,480     │39,530│32,860        │26,200│19,530│12,860      │
│1,480                       │1,490     │40,250│33,580        │26,920│20,250│13,580      │
│1,490                       │1,500     │40,970│34,300        │27,640│20,970│14,300      │
│1,500                       │1,510     │41,690│35,020        │28,360│21,690│15,020      │
│1,510                       │1,520     │42,410│35,740        │29,080│22,410│15,740      │
│1,520                       │1,530     │43,130│36,460        │29,800│23,130│16,460      │
│1,530                       │1,540     │43,850│37,180        │30,520│23,850│17,180      │
│1,540                       │1,550     │44,570│37,900        │31,240│24,570│17,900      │
│1,550                       │1,560     │45,290│38,620        │31,960│25,290│18,620      │
│1,560                       │1,570     │46,010│39,340        │32,680│26,010│19,340      │
│1,570                       │1,580     │46,730│40,060        │33,400│26,730│20,060      │
│1,580                       │1,590     │47,450│40,780        │34,120│27,450│20,780      │
│1,590                       │1,600     │48,170│41,500        │34,840│28,170│21,500      │
│1,600                       │1,610     │48,890│42,220        │35,560│28,890│22,220      │
│1,610                       │1,620     │49,610│42,940        │36,280│29,610│22,940      │
│1,620                       │1,630     │50,330│43,660        │37,000│30,330│23,660      │
│1,630                       │1,640     │51,050│44,380        │37,720│31,050│24,380      │
│1,640                       │1,650     │51,770│45,100        │38,440│31,770│25,100      │
│1,650                       │1,660     │52,490│45,820        │39,160│32,490│25,820      │
│1,660                       │1,670     │53,210│46,540        │39,880│33,210│26,540      │
│1,670                       │1,680     │53,930│47,260        │40,600│33,930│27,260      │
│1,680                       │1,690     │54,650│47,980        │41,320│34,650│27,980      │
│1,690                       │1,700     │55,370│48,700        │42,040│35,370│28,700      │
│1,700                       │1,710     │56,090│49,420        │42,760│36,090│29,420      │
│1,710                       │1,720     │56,810│50,140        │43,480│36,810│30,140      │
│1,720                       │1,730     │57,530│50,860        │44,200│37,530│30,860      │
│1,730                       │1,740     │58,250│51,580        │44,920│38,250│31,580      │
│1,740                       │1,750     │58,970│52,300        │45,640│38,970│32,300      │
│1,750                       │1,760     │59,690│53,020        │46,360│39,690│33,020      │
│1,760                       │1,770     │60,410│53,740        │47,080│40,410│33,740      │
│1,770                       │1,780     │61,130│54,460        │47,800│41,130│34,460      │
│1,780                       │1,790     │61,850│55,180        │48,520│41,850│35,180      │
│1,790                       │1,800     │62,570│55,900        │49,240│42,570│35,900      │
│1,800                       │1,810     │63,290│56,620        │49,960│43,290│36,620      │
│1,810                       │1,820     │64,010│57,340        │50,680│44,010│37,340      │
│1,820                       │1,830     │64,730│58,060        │51,400│44,730│38,060      │
│1,830                       │1,840     │65,450│58,780        │52,120│45,450│38,780      │
│1,840                       │1,850     │66,170│59,500        │52,840│46,170│39,500      │
│1,850                       │1,860     │67,140│60,220        │53,560│46,890│40,220      │
│1,860                       │1,870     │68,670│60,940        │54,280│47,610│40,940      │
│1,870                       │1,880     │70,200│61,660        │55,000│48,330│41,660      │
│1,880                       │1,890     │71,730│62,380        │55,720│49,050│42,380      │
│1,890                       │1,900     │73,260│63,100        │56,440│49,770│43,100      │
│1,900                       │1,910     │74,790│63,820        │57,160│50,490│43,820      │
│1,910                       │1,920     │76,320│64,540        │57,880│51,210│44,540      │
│1,920                       │1,930     │77,850│65,260        │58,600│51,930│45,260      │
│1,930                       │1,940     │79,380│65,980        │59,320│52,650│45,980      │
│1,940                       │1,950     │80,910│66,750        │60,040│53,370│46,700      │
│1,950                       │1,960     │82,440│68,280        │60,760│54,090│47,420      │
│1,960                       │1,970     │83,970│69,810        │61,480│54,810│48,140      │
│1,970                       │1,980     │85,500│71,340        │62,200│55,530│48,860      │
│1,980                       │1,990     │87,030│72,870        │62,920│56,250│49,580      │
│1,990                       │2,000     │88,560│74,400        │63,640│56,970│50,300      │
│2,000                       │2,020     │90,860│76,690        │64,720│58,050│51,380      │
│2,020                       │2,040     │93,920│79,750        │66,160│59,490│52,820      │
│2,040                       │2,060     │96,980│82,810        │68,650│60,930│54,260      │
│2,060                       │2,080     │100,040│85,870        │71,710│62,370│55,700      │
│2,080                       │2,100     │103,100│88,930        │74,770│63,810│57,140      │
│2,100                       │2,120     │106,160│91,990        │77,830│65,250│58,580      │
│2,120                       │2,140     │109,220│95,050        │80,890│66,720│60,020      │
│2,140                       │2,160     │112,280│98,110        │83,950│69,780│61,460      │
│2,160                       │2,180     │115,400│101,230       │87,060│72,900│62,930      │
│2,180                       │2,200     │118,800│104,630       │90,460│76,300│64,530      │
│2,200                       │2,220     │122,200│108,030       │93,860│79,700│66,130      │
│2,220                       │2,240     │125,600│111,430       │97,260│83,100│68,930      │
│2,240                       │2,260     │129,000│114,830       │100,660│86,500│72,330      │
│2,260                       │2,280     │132,400│118,230       │104,060│89,900│75,730      │
│2,280                       │2,300     │135,800│121,630       │107,460│93,300│79,130      │
│2,300                       │2,320     │139,200│125,030       │110,860│96,700│82,530      │
│2,320                       │2,340     │142,600│128,430       │114,260│100,100│85,930      │
│2,340                       │2,360     │146,000│131,830       │117,660│103,500│89,330      │
│2,360                       │2,380     │149,400│135,230       │121,060│106,900│92,730      │
│2,380                       │2,400     │152,800│138,630       │124,460│110,300│96,130      │
│2,400                       │2,420     │156,200│142,030       │127,860│113,700│99,530      │
│2,420                       │2,440     │159,600│145,430       │131,260│117,100│102,930     │
│2,440                       │2,460     │163,000│148,830       │134,660│120,500│106,330     │
│2,460                       │2,480     │166,400│152,230       │138,060│123,900│109,730     │
│2,480                       │2,500     │169,800│155,630       │141,460│127,300│113,130     │
│2,500                       │2,520     │173,200│159,030       │144,860│130,700│116,530     │
│2,520                       │2,540     │176,600│162,430       │148,260│134,100│119,930     │
│2,540                       │2,560     │180,000│165,830       │151,660│137,500│123,330     │
│2,560                       │2,580     │183,400│169,230       │155,060│140,900│126,730     │
│2,580                       │2,600     │186,800│172,630       │158,460│144,300│130,130     │
│2,600                       │2,620     │190,200│176,030       │161,860│147,700│133,530     │
│2,620                       │2,640     │193,600│179,430       │165,260│151,100│136,930     │
│2,640                       │2,660     │197,000│182,830       │168,660│154,500│140,330     │
│2,660                       │2,680     │200,400│186,230       │172,060│157,900│143,730     │
│2,680                       │2,700     │203,800│189,630       │175,460│161,300│147,130     │
│2,700                       │2,720     │207,200│193,030       │178,860│164,700│150,530     │
│2,720                       │2,740     │210,600│196,430       │182,260│168,100│153,930     │
│2,740                       │2,760     │214,000│199,830       │185,660│171,500│157,330     │
│2,760                       │2,780     │217,400│203,230       │189,060│174,900│160,730     │
│2,780                       │2,800     │220,800│206,630       │192,460│178,300│164,130     │
│2,800                       │2,820     │224,200│210,030       │195,860│181,700│167,530     │
│2,820                       │2,840     │227,600│213,430       │199,260│185,100│170,930     │
│2,840                       │2,860     │231,000│216,830       │202,660│188,500│174,330     │
│2,860                       │2,880     │234,400│220,230       │206,060│191,900│177,730     │
│2,880                       │2,900     │237,800│223,630       │209,460│195,300│181,130     │
│2,900                       │2,920     │241,200│227,030       │212,860│198,700│184,530     │
│2,920                       │2,940     │244,600│230,430       │216,260│202,100│187,930     │
│2,940                       │2,960     │248,000│233,830       │219,660│205,500│191,330     │
│2,960                       │2,980     │251,400│237,230       │223,060│208,900│194,730     │
│2,980                       │3,000     │254,800│240,630       │226,460│212,300│198,130     │
│3,000                       │3,020     │258,200│244,030       │229,860│215,700│201,530     │
│3,020                       │3,040     │261,600│247,430       │233,260│219,100│204,930     │
│3,040                       │3,060     │265,000│250,830       │236,660│222,500│208,330     │
│3,060                       │3,080     │268,400│254,230       │240,060│225,900│211,730     │
│3,080                       │3,100     │271,800│257,630       │243,460│229,300│215,130     │
│3,100                       │3,120     │275,200│261,030       │246,860│232,700│218,530     │
│3,120                       │3,140     │278,600│264,430       │250,260│236,100│221,930     │
│3,140                       │3,160     │282,000│267,830       │253,660│239,500│225,330     │
│3,160                       │3,180     │285,400│271,230       │257,060│242,900│228,730     │
│3,180                       │3,200     │288,800│274,630       │260,460│246,300│232,130     │
│3,200                       │3,220     │292,200│278,030       │263,860│249,700│235,530     │
│3,220                       │3,240     │295,600│281,430       │267,260│253,100│238,930     │
│3,240                       │3,260     │299,000│284,830       │270,660│256,500│242,330     │
│3,260                       │3,280     │302,400│288,230       │274,060│259,900│245,730     │
│3,280                       │3,300     │305,800│291,630       │277,460│263,300│249,130     │
│3,300                       │3,320     │309,200│295,030       │280,860│266,700│252,530     │
│3,320                       │3,340     │312,600│298,430       │284,260│270,100│255,930     │
│3,340                       │3,360     │316,000│301,830       │287,660│273,500│259,330     │
│3,360                       │3,380     │319,400│305,230       │291,060│276,900│262,730     │
│3,380                       │3,400     │322,800│308,630       │294,460│280,300│266,130     │
│3,400                       │3,420     │326,200│312,030       │297,860│283,700│269,530     │
│3,420                       │3,440     │329,600│315,430       │301,260│287,100│272,930     │
│3,440                       │3,460     │333,000│318,830       │304,660│290,500│276,330     │
│3,460                       │3,480     │336,400│322,230       │308,060│293,900│279,730     │
│3,480                       │3,500     │339,800│325,630       │311,460│297,300│283,130     │
│3,500                       │3,520     │343,200│329,030       │314,860│300,700│286,530     │
│3,520                       │3,540     │346,600│332,430       │318,260│304,100│289,930     │
│3,540                       │3,560     │350,000│335,830       │321,660│307,500│293,330     │
│3,560                       │3,580     │353,400│339,230       │325,060│310,900│296,730     │
│3,580                       │3,600     │356,800│342,630       │328,460│314,300│300,130     │
│3,600                       │3,620     │360,200│346,030       │331,860│317,700│303,530     │
│3,620                       │3,640     │363,600│349,430       │335,260│321,100│306,930     │
│3,640                       │3,660     │367,000│352,830       │338,660│324,500│310,330     │
│3,660                       │3,680     │370,400│356,230       │342,060│327,900│313,730     │
│3,680                       │3,700     │373,800│359,630       │345,460│331,300│317,130     │
│3,700                       │3,720     │377,200│363,030       │348,860│334,700│320,530     │
│3,720                       │3,740     │380,600│366,430       │352,260│338,100│323,930     │
│3,740                       │3,760     │384,000│369,830       │355,660│341,500│327,330     │
│3,760                       │3,780     │387,400│373,230       │359,060│344,900│330,730     │
│3,780                       │3,800     │390,800│376,630       │362,460│348,300│334,130     │
│3,800                       │3,820     │394,200│380,030       │365,860│351,700│337,530     │
│3,820                       │3,840     │397,600│383,430       │369,260│355,100│340,930     │
│3,840                       │3,860     │401,000│386,830       │372,660│358,500│344,330     │
│3,860                       │3,880     │404,400│390,230       │376,060│361,900│347,730     │
│3,880                       │3,900     │407,800│393,630       │379,460│365,300│351,130     │
│3,900                       │3,920     │411,200│397,030       │382,860│368,700│354,530     │
│3,920                       │3,940     │414,600│400,430       │386,260│372,100│357,930     │
│3,940                       │3,960     │418,000│403,830       │389,660│375,500│361,330     │
│3,960                       │3,980     │421,400│407,230       │393,060│378,900│364,730     │
│3,980                       │4,000     │424,800│410,630       │396,460│382,300│368,130     │
│                                        │426,500│412,330       │398,160│384,000│369,830     │
│4,000천원 이상                          │      │              │      │      │            │
│                                        │      │              │      │      │            │
│                                        │      │              │      │      │            │
└────────────────────┴───┴───────┴───┴───┴──────┘
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