CFP ½ÇÀü¸ðÀÇ°í»ç 4±³½Ã 12¹ø ¹®Á¦
GROSS-UP ±Ý¾× °è»ê
¤·ÀÌÀÚ ¼öÀÔ 15.000õ¿ø
¤·ÁýÇÕÅõÀÚÁõ±Ç ¹è´ç¼Òµæ 3,000õ¿ø
¤·ºñ»óÀåÁÖ½Ä:±¹³» Áß¼Ò¹ýÀÎ(ºÎµ¿»ê°ú´Ùº¸À¯¹ýÀÎ)À¸·Î Çö±Ý¹è´ç 12,000õ¿ø
¤·»óÀåÁÖ½Ä: ¹è´ç¼Òµæ 20,000õ¿ø
º¸±â - Á¤´ä 5¹ø.
1¹ø ¹è´ç¼Òµæ±Ý¾×¿¡ ÇÕ»êµÉ ±Í¼Ó¹ýÀμ¼ (GROSS-UP)´Â 3,520õ¿øÀÌ´Ù.
2¹ø Á¾ÇÕ°ú¼¼µÇ´Â ¹è´ç¼Òµæ±Ý¾×Àº 35,300õ¿øÀÌ´Ù
3¹ø Á¾ÇÕ°ú¼¼µÇ´Â ±ÝÀ¶¼Òµæ±Ý¾×Áß¿¡ Á¾Çռҵ漼 ¼¼À²ÀÌ Àû¿ëµÇ´Â ±Ý¾×Àº 30,000õ¿øÀÌ´Ù
4¹ø Á¾Çռҵ漼 »êÃâ¼¼¾×Àº 26,505õ¿øÀÌ´Ù.
5¹ø Á¾Çռҵ漼 »êÃâ¼¼¾×¿¡¼ °øÁ¦ °¡´ÉÇÑ ¹è´ç¼¼¾×°øÁ¦±Ý¾×Àº 3,300õ¿øÀÌ´Ù.
GROSS-UP ±Ý¾×À» °è»êÇϸé 3,520õ¿øÀ¸·Î °è»êµÇ´Âµ¥ ¹º°¡ À߸ø¾Ë°íÀÖ´Â ºÎºÐÀÌ ÀÖ´ÂÁö¿ä.
°è»ê½Ä (´ÜÀ§:õ¿ø)
ÀÌÀÚ 15,000
GROSS-UP X : 3,000
GROSS-UP O : 12,000 + 20,000 = 32,000 X 11% = 3,520