[별표 3] <개정 2010.0.0>
연금소득 간이세액표(제189조제2항 관련)
주: 1. 이 간이세액표의 해당세액은 연금소득공제·인적공제 및 표준공제를 반영하여 계산한 금액임 2. 공제대상 가족수가 7명을 초과하는 경우의 세액은 다음 가목의 금액에서 나목의 금액을 뺀 금액으로 함. 가. 공제대상 가족의 수가 7명인 경우의 세액 나. (공제대상 가족의 수가 6명인 경우의 세액 - 공제대상 가족의 수가 7명인 경우의 세액) × 7명을 초과하는 가족의 수)
(70세 이상자가 없는 경우)
공제대상 가족수 월환산액			1		2		3			4			5				6			7
560	565		0		0		0			0			0				0			0
565	570		0		0		0			0			0				0			0
570	575		0		0		0			0			0				0			0
575	580		0		0		0			0			0				0			0
580	585		0		0		0			0			0				0			0
585	590		200		0		0			0			0				0			0
590	595		440		0		0			0			0				0			0
595	600		680		0		0			0			0				0			0
600	605		920		0		0			0			0				0			0
605	610		1,160		0		0			0			0				0			0
610	615		1,400		0		0			0			0				0			0
615	620		1,640		0		0			0			0				0			0
620	625		1,880		0		0			0			0				0			0
625	630		2,120		0		0			0			0				0			0
630	635		2,360		0		0			0			0				0			0
635	640		2,600		0		0			0			0				0			0
640	645		2,840		0		0			0			0				0			0
645	650		3,080		0		0			0			0				0			0
650	655		3,320		0		0			0			0				0			0
655	660		3,560		0		0			0			0				0			0
660	665		3,800		0		0			0			0				0			0
665	670		4,040		0		0			0			0				0			0
670	675		4,280		0		0			0			0				0			0
675	680		4,520		0		0			0			0				0			0
680	685		4,760		0		0			0			0				0			0
685	690		5,000		0		0			0			0				0			0
690	695		5,240		0		0			0			0				0			0
695	700		5,480		0		0			0			0				0			0
700	705		5,720		0		0			0			0				0			0
705	710		5,960		0		0			0			0				0			0
710	715		6,200		0		0			0			0				0			0
715	720		6,440		0		0			0			0				0			0
720	725		6,680		0		0			0			0				0			0
725	730		6,920		0		0			0			0				0			0
730	735		7,160		0		0			0			0				0			0
735	740		7,400		0		0			0			0				0			0
740	745		7,640		140		0			0			0				0			0
745	750		7,880		380		0			0			0				0			0
750	755		8,120		620		0			0			0				0			0
755	760		8,360		860		0			0			0				0			0
760	765		8,600		1,100		0			0			0				0			0
765	770		8,840		1,340		0			0			0				0			0
770	775		9,080		1,580		0			0			0				0			0
775	780		9,320		1,820		0			0			0				0			0
780	785		9,560		2,060		0			0			0				0			0
785	790		9,800		2,300		0			0			0				0			0
790	795		10,040		2,540		0			0			0				0			0
795	800		10,280		2,780		0			0			0				0			0
800	805		10,520		3,020		0			0			0				0			0
805	810		10,760		3,260		0			0			0				0			0
810	815		11,000		3,500		0			0			0				0			0
815	820		11,240		3,740		0			0			0				0			0
820	825		11,480		3,980		0			0			0				0			0
825	830		11,720		4,220		0			0			0				0			0
830	835		11,960		4,460		0			0			0				0			0
835	840		12,200		4,700		0			0			0				0			0
840	845		12,440		4,940		0			0			0				0			0
845	850		12,680		5,180		0			0			0				0			0
850	855		12,920		5,420		0			0			0				0			0
855	860		13,160		5,660		0			0			0				0			0
860	865		13,400		5,900		0			0			0				0			0
865	870		13,640		6,140		0			0			0				0			0
870	875		13,880		6,380		0			0			0				0			0
875	880		14,120		6,620		0			0			0				0			0
880	885		14,360		6,860		0			0			0				0			0
885	890		14,600		7,100		0			0			0				0			0
890	895		14,840		7,340		0			0			0				0			0
895	900		15,080		7,580		80			0			0				0			0
900	905		15,320		7,820		320			0			0				0			0
905	910		15,560		8,060		560			0			0				0			0
910	915		15,800		8,300		800			0			0				0			0
915	920		16,040		8,540		1,040			0			0				0			0
920	925		16,280		8,780		1,280			0			0				0			0
925	930		16,520		9,020		1,520			0			0				0			0
930	935		16,760		9,260		1,760			0			0				0			0
935	940		17,000		9,500		2,000			0			0				0			0
940	945		17,240		9,740		2,240			0			0				0			0
945	950		17,480		9,980		2,480			0			0				0			0
950	955		17,720		10,220		2,720			0			0				0			0
955	960		17,960		10,460		2,960			0			0				0			0
960	965		18,200		10,700		3,200			0			0				0			0
965	970		18,440		10,940		3,440			0			0				0			0
970	975		18,680		11,180		3,680			0			0				0			0
975	980		18,920		11,420		3,920			0			0				0			0
980	985		19,160		11,660		4,160			0			0				0			0
985	990		19,400		11,900		4,400			0			0				0			0
990	995		19,640		12,140		4,640			0			0				0			0
995	1,000		19,880		12,380		4,880			0			0				0			0
1,000	1,010		20,240		12,740		5,240			0			0				0			0
1,010	1,020		20,720		13,220		5,720			0			0				0			0
1,020	1,030		21,200		13,700		6,200			0			0				0			0
1,030	1,040		21,680		14,180		6,680			0			0				0			0
1,040	1,050		22,160		14,660		7,160			0			0				0			0
1,050	1,060		22,640		15,140		7,640			140			0				0			0
1,060	1,070		23,120		15,620		8,120			620			0				0			0
1,070	1,080		23,600		16,100		8,600			1,100			0				0			0
1,080	1,090		24,080		16,580		9,080			1,580			0				0			0
1,090	1,100		24,560		17,060		9,560			2,060			0				0			0
1,100	1,110		25,040		17,540		10,040			2,540			0				0			0
1,110	1,120		25,520		18,020		10,520			3,020			0				0			0
1,120	1,130		26,000		18,500		11,000			3,500			0				0			0
1,130	1,140		26,480		18,980		11,480			3,980			0				0			0
1,140	1,150		26,960		19,460		11,960			4,460			0				0			0
1,150	1,160		27,440		19,940		12,440			4,940			0				0			0
1,160	1,170		27,920		20,420		12,920			5,420			0				0			0
1,170	1,180		28,450		20,950		13,450			5,950			0				0			0
1,180	1,190		28,990		21,490		13,990			6,490			0				0			0
1,190	1,200		29,530		22,030		14,530			7,030			0				0			0
1,200	1,210		30,070		22,570		15,070			7,570			70				0			0
1,210	1,220		30,610		23,110		15,610			8,110			610				0			0
1,220	1,230		31,150		23,650		16,150			8,650			1,150				0			0
1,230	1,240		31,690		24,190		16,690			9,190			1,690				0			0
1,240	1,250		32,230		24,730		17,230			9,730			2,230				0			0
1,250	1,260		32,770		25,270		17,770			10,270			2,770				0			0
1,260	1,270		33,310		25,810		18,310			10,810			3,310				0			0
1,270	1,280		33,850		26,350		18,850			11,350			3,850				0			0
1,280	1,290		34,390		26,890		19,390			11,890			4,390				0			0
1,290	1,300		34,930		27,430		19,930			12,430			4,930				0			0
1,300	1,310		35,470		27,970		20,470			12,970			5,470				0			0
1,310	1,320		36,010		28,510		21,010			13,510			6,010				0			0
1,320	1,330		36,550		29,050		21,550			14,050			6,550				0			0
1,330	1,340		37,090		29,590		22,090			14,590			7,090				0			0
1,340	1,350		37,630		30,130		22,630			15,130			7,630				130			0
1,350	1,360		38,170		30,670		23,170			15,670			8,170				670			0
1,360	1,370		38,710		31,210		23,710			16,210			8,710				1,210			0
1,370	1,380		39,250		31,750		24,250			16,750			9,250				1,750			0
1,380	1,390		39,790		32,290		24,790			17,290			9,790				2,290			0
1,390	1,400		40,330		32,830		25,330			17,830			10,330				2,830			0
1,400	1,410		40,870		33,370		25,870			18,370			10,870				3,370			0
1,410	1,420		41,410		33,910		26,410			18,910			11,410				3,910			0
1,420	1,430		41,950		34,450		26,950			19,450			11,950				4,450			0
1,430	1,440		42,490		34,990		27,490			19,990			12,490				4,990			0
1,440	1,450		43,030		35,530		28,030			20,530			13,030				5,530			0
1,450	1,460		43,570		36,070		28,570			21,070			13,570				6,070			0
1,460	1,470		44,110		36,610		29,110			21,610			14,110				6,610			0
1,470	1,480		44,650		37,150		29,650			22,150			14,650				7,150			0
1,480	1,490		45,190		37,690		30,190			22,690			15,190				7,690			190
1,490	1,500		45,730		38,230		30,730			23,230			15,730				8,230			730
1,500	1,510		46,270		38,770		31,270			23,770			16,270				8,770			1,270
1,510	1,520		46,810		39,310		31,810			24,310			16,810				9,310			1,810
1,520	1,530		47,350		39,850		32,350			24,850			17,350				9,850			2,350
1,530	1,540		47,890		40,390		32,890			25,390			17,890				10,390			2,890
1,540	1,550		48,430		40,930		33,430			25,930			18,430				10,930			3,430
1,550	1,560		48,970		41,470		33,970			26,470			18,970				11,470			3,970
1,560	1,570		49,510		42,010		34,510			27,010			19,510				12,010			4,510
1,570	1,580		50,050		42,550		35,050			27,550			20,050				12,550			5,050
1,580	1,590		50,590		43,090		35,590			28,090			20,590				13,090			5,590
1,590	1,600		51,130		43,630		36,130			28,630			21,130				13,630			6,130
1,600	1,610		51,670		44,170		36,670			29,170			21,670				14,170			6,670
1,610	1,620		52,210		44,710		37,210			29,710			22,210				14,710			7,210
1,620	1,630		52,750		45,250		37,750			30,250			22,750				15,250			7,750
1,630	1,640		53,290		45,790		38,290			30,790			23,290				15,790			8,290
1,640	1,650		53,830		46,330		38,830			31,330			23,830				16,330			8,830
1,650	1,660		54,370		46,870		39,370			31,870			24,370				16,870			9,370
1,660	1,670		54,910		47,410		39,910			32,410			24,910				17,410			9,910
1,670	1,680		55,450		47,950		40,450			32,950			25,450				17,950			10,450
1,680	1,690		55,990		48,490		40,990			33,490			25,990				18,490			10,990
1,690	1,700		56,530		49,030		41,530			34,030			26,530				19,030			11,530
1,700	1,710		57,070		49,570		42,070			34,570			27,070				19,570			12,070
1,710	1,720		57,610		50,110		42,610			35,110			27,610				20,110			12,610
1,720	1,730		58,150		50,650		43,150			35,650			28,150				20,650			13,150
1,730	1,740		58,690		51,190		43,690			36,190			28,690				21,190			13,690
1,740	1,750		59,230		51,730		44,230			36,730			29,230				21,730			14,230
1,750	1,760		59,770		52,270		44,770			37,270			29,770				22,270			14,770
1,760	1,770		60,770		52,810		45,310			37,810			30,310				22,810			15,310
1,770	1,780		62,120		53,350		45,850			38,350			30,850				23,350			15,850
1,780	1,790		63,470		53,890		46,390			38,890			31,390				23,890			16,390
1,790	1,800		64,820		54,430		46,930			39,430			31,930				24,430			16,930
1,800	1,810		66,170		54,970		47,470			39,970			32,470				24,970			17,470
1,810	1,820		67,520		55,510		48,010			40,510			33,010				25,510			18,010
1,820	1,830		68,870		56,050		48,550			41,050			33,550				26,050			18,550
1,830	1,840		70,220		56,590		49,090			41,590			34,090				26,590			19,090
1,840	1,850		71,570		57,130		49,630			42,130			34,630				27,130			19,630
1,850	1,860		72,920		57,670		50,170			42,670			35,170				27,670			20,170
1,860	1,870		74,270		58,210		50,710			43,210			35,710				28,210			20,710
1,870	1,880		75,620		58,750		51,250			43,750			36,250				28,750			21,250
1,880	1,890		76,970		59,290		51,790			44,290			36,790				29,290			21,790
1,890	1,900		78,320		59,830		52,330			44,830			37,330				29,830			22,330
1,900	1,910		79,670		60,920		52,870			45,370			37,870				30,370			22,870
1,910	1,920		81,020		62,270		53,410			45,910			38,410				30,910			23,410
1,920	1,930		82,370		63,620		53,950			46,450			38,950				31,450			23,950
1,930	1,940		83,720		64,970		54,490			46,990			39,490				31,990			24,490
1,940	1,950		85,070		66,320		55,030			47,530			40,030				32,530			25,030
1,950	1,960		86,420		67,670		55,570			48,070			40,570				33,070			25,570
1,960	1,970		87,770		69,020		56,110			48,610			41,110				33,610			26,110
1,970	1,980		89,120		70,370		56,650			49,150			41,650				34,150			26,650
1,980	1,990		90,470		71,720		57,190			49,690			42,190				34,690			27,190
1,990	2,000		91,820		73,070		57,730			50,230			42,730				35,230			27,730
2,000	2,020		93,850		75,100		58,540			51,040			43,540				36,040			28,540
2,020	2,040		96,550		77,800		59,620			52,120			44,620				37,120			29,620
2,040	2,060		99,250		80,500		61,750			53,200			45,700				38,200			30,700
2,060	2,080		101,950		83,200		64,450			54,280			46,780				39,280			31,780
2,080	2,100		104,650		85,900		67,150			55,360			47,860				40,360			32,860
2,100	2,120		107,350		88,600		69,850			56,440			48,940				41,440			33,940
2,120	2,140		110,050		91,300		72,550			57,520			50,020				42,520			35,020
2,140	2,160		112,750		94,000		75,250			58,600			51,100				43,600			36,100
2,160	2,180		115,450		96,700		77,950			59,680			52,180				44,680			37,180
2,180	2,200		118,150		99,400		80,650			61,900			53,260				45,760			38,260
2,200	2,220		120,850		102,100		83,350			64,600			54,340				46,840			39,340
2,220	2,240		123,550		104,800		86,050			67,300			55,420				47,920			40,420
2,240	2,260		126,250		107,500		88,750			70,000			56,500				49,000			41,500
2,260	2,280		128,950		110,200		91,450			72,700			57,580				50,080			42,580
2,280	2,300		131,650		112,900		94,150			75,400			58,660				51,160			43,660
2,300	2,320		134,350		115,600		96,850			78,100			59,740				52,240			44,740
2,320	2,340		137,050		118,300		99,550			80,800			62,050				53,320			45,820
2,340	2,360		139,750		121,000		102,250			83,500			64,750				54,400			46,900
2,360	2,380		142,450		123,700		104,950			86,200			67,450				55,480			47,980
2,380	2,400		145,150		126,400		107,650			88,900			70,150				56,560			49,060
2,400	2,420		147,850		129,100		110,350			91,600			72,850				57,640			50,140
2,420	2,440		150,550		131,800		113,050			94,300			75,550				58,720			51,220
2,440	2,460		153,250		134,500		115,750			97,000			78,250				59,800			52,300
2,460	2,480		155,950		137,200		118,450			99,700			80,950				62,200			53,380
2,480	2,500		158,650		139,900		121,150			102,400			83,650				64,900			54,460
2,500	2,520		161,350		142,600		123,850			105,100			86,350				67,600			55,540
2,520	2,540		164,050		145,300		126,550			107,800			89,050				70,300			56,620
2,540	2,560		166,750		148,000		129,250			110,500			91,750				73,000			57,700
2,560	2,580		169,450		150,700		131,950			113,200			94,450				75,700			58,780
2,580	2,600		172,150		153,400		134,650			115,900			97,150				78,400			59,860
2,600	2,620		174,850		156,100		137,350			118,600			99,850				81,100			62,350
2,620	2,640		177,550		158,800		140,050			121,300			102,550				83,800			65,050
2,640	2,660		180,250		161,500		142,750			124,000			105,250				86,500			67,750
2,660	2,680		182,950		164,200		145,450			126,700			107,950				89,200			70,450
2,680	2,700		185,650		166,900		148,150			129,400			110,650				91,900			73,150
2,700	2,720		188,350		169,600		150,850			132,100			113,350				94,600			75,850
2,720	2,740		191,050		172,300		153,550			134,800			116,050				97,300			78,550
2,740	2,760		193,750		175,000		156,250			137,500			118,750				100,000			81,250
2,760	2,780		196,450		177,700		158,950			140,200			121,450				102,700			83,950
2,780	2,800		199,150		180,400		161,650			142,900			124,150				105,400			86,650
2,800	2,820		201,850		183,100		164,350			145,600			126,850				108,100			89,350
2,820	2,840		204,550		185,800		167,050			148,300			129,550				110,800			92,050
2,840	2,860		207,250		188,500		169,750			151,000			132,250				113,500			94,750
2,860	2,880		209,950		191,200		172,450			153,700			134,950				116,200			97,450
2,880	2,900		212,650		193,900		175,150			156,400			137,650				118,900			100,150
2,900	2,920		215,350		196,600		177,850			159,100			140,350				121,600			102,850
2,920	2,940		218,050		199,300		180,550			161,800			143,050				124,300			105,550
2,940	2,960		220,750		202,000		183,250			164,500			145,750				127,000			108,250
2,960	2,980		223,450		204,700		185,950			167,200			148,450				129,700			110,950
2,980	3,000		226,150		207,400		188,650			169,900			151,150				132,400			113,650
3,000	3,020		228,850		210,100		191,350			172,600			153,850				135,100			116,350
3,020	3,040		231,550		212,800		194,050			175,300			156,550				137,800			119,050
3,040	3,060		234,250		215,500		196,750			178,000			159,250				140,500			121,750
3,060	3,080		236,950		218,200		199,450			180,700			161,950				143,200			124,450
3,080	3,100		239,650		220,900		202,150			183,400			164,650				145,900			127,150
3,100	3,120		242,350		223,600		204,850			186,100			167,350				148,600			129,850
3,120	3,140		245,050		226,300		207,550			188,800			170,050				151,300			132,550
3,140	3,160		247,750		229,000		210,250			191,500			172,750				154,000			135,250
3,160	3,180		250,450		231,700		212,950			194,200			175,450				156,700			137,950
3,180	3,200		253,150		234,400		215,650			196,900			178,150				159,400			140,650
3,200	3,220		255,850		237,100		218,350			199,600			180,850				162,100			143,350
3,220	3,240		258,550		239,800		221,050			202,300			183,550				164,800			146,050
3,240	3,260		261,250		242,500		223,750			205,000			186,250				167,500			148,750
3,260	3,280		263,950		245,200		226,450			207,700			188,950				170,200			151,450
3,280	3,300		266,650		247,900		229,150			210,400			191,650				172,900			154,150
3,300	3,320		269,350		250,600		231,850			213,100			194,350				175,600			156,850
3,320	3,340		272,050		253,300		234,550			215,800			197,050				178,300			159,550
3,340	3,360		274,750		256,000		237,250			218,500			199,750				181,000			162,250
3,360	3,380		277,450		258,700		239,950			221,200			202,450				183,700			164,950
3,380	3,400		280,150		261,400		242,650			223,900			205,150				186,400			167,650
3,400	3,420		282,850		264,100		245,350			226,600			207,850				189,100			170,350
3,420	3,440		285,750		267,000		248,250			229,500			210,750				192,000			173,250
3,440	3,460		288,750		270,000		251,250			232,500			213,750				195,000			176,250
3,460	3,480		291,750		273,000		254,250			235,500			216,750				198,000			179,250
3,480	3,500		294,750		276,000		257,250			238,500			219,750				201,000			182,250
3,500	3,520		297,750		279,000		260,250			241,500			222,750				204,000			185,250
3,520	3,540		300,750		282,000		263,250			244,500			225,750				207,000			188,250
3,540	3,560		303,750		285,000		266,250			247,500			228,750				210,000			191,250
3,560	3,580		306,750		288,000		269,250			250,500			231,750				213,000			194,250
3,580	3,600		309,750		291,000		272,250			253,500			234,750				216,000			197,250
3,600	3,620		312,750		294,000		275,250			256,500			237,750				219,000			200,250
3,620	3,640		315,750		297,000		278,250			259,500			240,750				222,000			203,250
3,640	3,660		318,750		300,000		281,250			262,500			243,750				225,000			206,250
3,660	3,680		321,750		303,000		284,250			265,500			246,750				228,000			209,250
3,680	3,700		324,750		306,000		287,250			268,500			249,750				231,000			212,250
3,700	3,720		327,750		309,000		290,250			271,500			252,750				234,000			215,250
3,720	3,740		330,750		312,000		293,250			274,500			255,750				237,000			218,250
3,740	3,760		333,750		315,000		296,250			277,500			258,750				240,000			221,250
3,760	3,780		336,750		318,000		299,250			280,500			261,750				243,000			224,250
3,780	3,800		339,750		321,000		302,250			283,500			264,750				246,000			227,250
3,800	3,820		342,750		324,000		305,250			286,500			267,750				249,000			230,250
3,820	3,840		345,750		327,000		308,250			289,500			270,750				252,000			233,250
3,840	3,860		348,750		330,000		311,250			292,500			273,750				255,000			236,250
3,860	3,880		351,750		333,000		314,250			295,500			276,750				258,000			239,250
3,880	3,900		354,750		336,000		317,250			298,500			279,750				261,000			242,250
3,900	3,920		357,750		339,000		320,250			301,500			282,750				264,000			245,250
3,920	3,940		360,750		342,000		323,250			304,500			285,750				267,000			248,250
3,940	3,960		363,750		345,000		326,250			307,500			288,750				270,000			251,250
3,960	3,980		366,750		348,000		329,250			310,500			291,750				273,000			254,250
3,980	4,000		369,750		351,000		332,250			313,500			294,750				276,000			257,250
4,000이상			371,250		352,500		333,750			315,000			296,250				277,500			258,750
(70세 이상자가 1인인 경우)
공제대상 가족수 월환산액			1			2			3		4			5			6			7
670	675		0			0			0		0			0			0			0
675	680		0			0			0		0			0			0			0
680	685		0			0			0		0			0			0			0
685	690		0			0			0		0			0			0			0
690	695		240			0			0		0			0			0			0
695	700		480			0			0		0			0			0			0
700	705		720			0			0		0			0			0			0
705	710		960			0			0		0			0			0			0
710	715		1,200			0			0		0			0			0			0
715	720		1,440			0			0		0			0			0			0
720	725		1,680			0			0		0			0			0			0
725	730		1,920			0			0		0			0			0			0
730	735		2,160			0			0		0			0			0			0
735	740		2,400			0			0		0			0			0			0
740	745		2,640			0			0		0			0			0			0
745	750		2,880			0			0		0			0			0			0
750	755		3,120			0			0		0			0			0			0
755	760		3,360			0			0		0			0			0			0
760	765		3,600			0			0		0			0			0			0
765	770		3,840			0			0		0			0			0			0
770	775		4,080			0			0		0			0			0			0
775	780		4,320			0			0		0			0			0			0
780	785		4,560			0			0		0			0			0			0
785	790		4,800			0			0		0			0			0			0
790	795		5,040			0			0		0			0			0			0
795	800		5,280			0			0		0			0			0			0
800	805		5,520			0			0		0			0			0			0
805	810		5,760			0			0		0			0			0			0
810	815		6,000			0			0		0			0			0			0
815	820		6,240			0			0		0			0			0			0
820	825		6,480			0			0		0			0			0			0
825	830		6,720			0			0		0			0			0			0
830	835		6,960			0			0		0			0			0			0
835	840		7,200			0			0		0			0			0			0
840	845		7,440			0			0		0			0			0			0
845	850		7,680			180			0		0			0			0			0
850	855		7,920			420			0		0			0			0			0
855	860		8,160			660			0		0			0			0			0
860	865		8,400			900			0		0			0			0			0
865	870		8,640			1,140			0		0			0			0			0
870	875		8,880			1,380			0		0			0			0			0
875	880		9,120			1,620			0		0			0			0			0
880	885		9,360			1,860			0		0			0			0			0
885	890		9,600			2,100			0		0			0			0			0
890	895		9,840			2,340			0		0			0			0			0
895	900		10,080			2,580			0		0			0			0			0
900	905		10,320			2,820			0		0			0			0			0
905	910		10,560			3,060			0		0			0			0			0
910	915		10,800			3,300			0		0			0			0			0
915	920		11,040			3,540			0		0			0			0			0
920	925		11,280			3,780			0		0			0			0			0
925	930		11,520			4,020			0		0			0			0			0
930	935		11,760			4,260			0		0			0			0			0
935	940		12,000			4,500			0		0			0			0			0
940	945		12,240			4,740			0		0			0			0			0
945	950		12,480			4,980			0		0			0			0			0
950	955		12,720			5,220			0		0			0			0			0
955	960		12,960			5,460			0		0			0			0			0
960	965		13,200			5,700			0		0			0			0			0
965	970		13,440			5,940			0		0			0			0			0
970	975		13,680			6,180			0		0			0			0			0
975	980		13,920			6,420			0		0			0			0			0
980	985		14,160			6,660			0		0			0			0			0
985	990		14,400			6,900			0		0			0			0			0
990	995		14,640			7,140			0		0			0			0			0
995	1,000		14,880			7,380			0		0			0			0			0
1,000	1,010		15,240			7,740			240		0			0			0			0
1,010	1,020		15,720			8,220			720		0			0			0			0
1,020	1,030		16,200			8,700			1,200		0			0			0			0
1,030	1,040		16,680			9,180			1,680		0			0			0			0
1,040	1,050		17,160			9,660			2,160		0			0			0			0
1,050	1,060		17,640			10,140			2,640		0			0			0			0
1,060	1,070		18,120			10,620			3,120		0			0			0			0
1,070	1,080		18,600			11,100			3,600		0			0			0			0
1,080	1,090		19,080			11,580			4,080		0			0			0			0
1,090	1,100		19,560			12,060			4,560		0			0			0			0
1,100	1,110		20,040			12,540			5,040		0			0			0			0
1,110	1,120		20,520			13,020			5,520		0			0			0			0
1,120	1,130		21,000			13,500			6,000		0			0			0			0
1,130	1,140		21,480			13,980			6,480		0			0			0			0
1,140	1,150		21,960			14,460			6,960		0			0			0			0
1,150	1,160		22,440			14,940			7,440		0			0			0			0
1,160	1,170		22,920			15,420			7,920		420			0			0			0
1,170	1,180		23,450			15,950			8,450		950			0			0			0
1,180	1,190		23,990			16,490			8,990		1,490			0			0			0
1,190	1,200		24,530			17,030			9,530		2,030			0			0			0
1,200	1,210		25,070			17,570			10,070		2,570			0			0			0
1,210	1,220		25,610			18,110			10,610		3,110			0			0			0
1,220	1,230		26,150			18,650			11,150		3,650			0			0			0
1,230	1,240		26,690			19,190			11,690		4,190			0			0			0
1,240	1,250		27,230			19,730			12,230		4,730			0			0			0
1,250	1,260		27,770			20,270			12,770		5,270			0			0			0
1,260	1,270		28,310			20,810			13,310		5,810			0			0			0
1,270	1,280		28,850			21,350			13,850		6,350			0			0			0
1,280	1,290		29,390			21,890			14,390		6,890			0			0			0
1,290	1,300		29,930			22,430			14,930		7,430			0			0			0
1,300	1,310		30,470			22,970			15,470		7,970			470			0			0
1,310	1,320		31,010			23,510			16,010		8,510			1,010			0			0
1,320	1,330		31,550			24,050			16,550		9,050			1,550			0			0
1,330	1,340		32,090			24,590			17,090		9,590			2,090			0			0
1,340	1,350		32,630			25,130			17,630		10,130			2,630			0			0
1,350	1,360		33,170			25,670			18,170		10,670			3,170			0			0
1,360	1,370		33,710			26,210			18,710		11,210			3,710			0			0
1,370	1,380		34,250			26,750			19,250		11,750			4,250			0			0
1,380	1,390		34,790			27,290			19,790		12,290			4,790			0			0
1,390	1,400		35,330			27,830			20,330		12,830			5,330			0			0
1,400	1,410		35,870			28,370			20,870		13,370			5,870			0			0
1,410	1,420		36,410			28,910			21,410		13,910			6,410			0			0
1,420	1,430		36,950			29,450			21,950		14,450			6,950			0			0
1,430	1,440		37,490			29,990			22,490		14,990			7,490			0			0
1,440	1,450		38,030			30,530			23,030		15,530			8,030			530			0
1,450	1,460		38,570			31,070			23,570		16,070			8,570			1,070			0
1,460	1,470		39,110			31,610			24,110		16,610			9,110			1,610			0
1,470	1,480		39,650			32,150			24,650		17,150			9,650			2,150			0
1,480	1,490		40,190			32,690			25,190		17,690			10,190			2,690			0
1,490	1,500		40,730			33,230			25,730		18,230			10,730			3,230			0
1,500	1,510		41,270			33,770			26,270		18,770			11,270			3,770			0
1,510	1,520		41,810			34,310			26,810		19,310			11,810			4,310			0
1,520	1,530		42,350			34,850			27,350		19,850			12,350			4,850			0
1,530	1,540		42,890			35,390			27,890		20,390			12,890			5,390			0
1,540	1,550		43,430			35,930			28,430		20,930			13,430			5,930			0
1,550	1,560		43,970			36,470			28,970		21,470			13,970			6,470			0
1,560	1,570		44,510			37,010			29,510		22,010			14,510			7,010			0
1,570	1,580		45,050			37,550			30,050		22,550			15,050			7,550			50
1,580	1,590		45,590			38,090			30,590		23,090			15,590			8,090			590
1,590	1,600		46,130			38,630			31,130		23,630			16,130			8,630			1,130
1,600	1,610		46,670			39,170			31,670		24,170			16,670			9,170			1,670
1,610	1,620		47,210			39,710			32,210		24,710			17,210			9,710			2,210
1,620	1,630		47,750			40,250			32,750		25,250			17,750			10,250			2,750
1,630	1,640		48,290			40,790			33,290		25,790			18,290			10,790			3,290
1,640	1,650		48,830			41,330			33,830		26,330			18,830			11,330			3,830
1,650	1,660		49,370			41,870			34,370		26,870			19,370			11,870			4,370
1,660	1,670		49,910			42,410			34,910		27,410			19,910			12,410			4,910
1,670	1,680		50,450			42,950			35,450		27,950			20,450			12,950			5,450
1,680	1,690		50,990			43,490			35,990		28,490			20,990			13,490			5,990
1,690	1,700		51,530			44,030			36,530		29,030			21,530			14,030			6,530
1,700	1,710		52,070			44,570			37,070		29,570			22,070			14,570			7,070
1,710	1,720		52,610			45,110			37,610		30,110			22,610			15,110			7,610
1,720	1,730		53,150			45,650			38,150		30,650			23,150			15,650			8,150
1,730	1,740		53,690			46,190			38,690		31,190			23,690			16,190			8,690
1,740	1,750		54,230			46,730			39,230		31,730			24,230			16,730			9,230
1,750	1,760		54,770			47,270			39,770		32,270			24,770			17,270			9,770
1,760	1,770		55,310			47,810			40,310		32,810			25,310			17,810			10,310
1,770	1,780		55,850			48,350			40,850		33,350			25,850			18,350			10,850
1,780	1,790		56,390			48,890			41,390		33,890			26,390			18,890			11,390
1,790	1,800		56,930			49,430			41,930		34,430			26,930			19,430			11,930
1,800	1,810		57,470			49,970			42,470		34,970			27,470			19,970			12,470
1,810	1,820		58,010			50,510			43,010		35,510			28,010			20,510			13,010
1,820	1,830		58,550			51,050			43,550		36,050			28,550			21,050			13,550
1,830	1,840		59,090			51,590			44,090		36,590			29,090			21,590			14,090
1,840	1,850		59,630			52,130			44,630		37,130			29,630			22,130			14,630
1,850	1,860		60,420			52,670			45,170		37,670			30,170			22,670			15,170
1,860	1,870		61,770			53,210			45,710		38,210			30,710			23,210			15,710
1,870	1,880		63,120			53,750			46,250		38,750			31,250			23,750			16,250
1,880	1,890		64,470			54,290			46,790		39,290			31,790			24,290			16,790
1,890	1,900		65,820			54,830			47,330		39,830			32,330			24,830			17,330
1,900	1,910		67,170			55,370			47,870		40,370			32,870			25,370			17,870
1,910	1,920		68,520			55,910			48,410		40,910			33,410			25,910			18,410
1,920	1,930		69,870			56,450			48,950		41,450			33,950			26,450			18,950
1,930	1,940		71,220			56,990			49,490		41,990			34,490			26,990			19,490
1,940	1,950		72,570			57,530			50,030		42,530			35,030			27,530			20,030
1,950	1,960		73,920			58,070			50,570		43,070			35,570			28,070			20,570
1,960	1,970		75,270			58,610			51,110		43,610			36,110			28,610			21,110
1,970	1,980		76,620			59,150			51,650		44,150			36,650			29,150			21,650
1,980	1,990		77,970			59,690			52,190		44,690			37,190			29,690			22,190
1,990	2,000		79,320			60,570			52,730		45,230			37,730			30,230			22,730
2,000	2,020		81,350			62,600			53,540		46,040			38,540			31,040			23,540
2,020	2,040		84,050			65,300			54,620		47,120			39,620			32,120			24,620
2,040	2,060		86,750			68,000			55,700		48,200			40,700			33,200			25,700
2,060	2,080		89,450			70,700			56,780		49,280			41,780			34,280			26,780
2,080	2,100		92,150			73,400			57,860		50,360			42,860			35,360			27,860
2,100	2,120		94,850			76,100			58,940		51,440			43,940			36,440			28,940
2,120	2,140		97,550			78,800			60,050		52,520			45,020			37,520			30,020
2,140	2,160		100,250			81,500			62,750		53,600			46,100			38,600			31,100
2,160	2,180		102,950			84,200			65,450		54,680			47,180			39,680			32,180
2,180	2,200		105,650			86,900			68,150		55,760			48,260			40,760			33,260
2,200	2,220		108,350			89,600			70,850		56,840			49,340			41,840			34,340
2,220	2,240		111,050			92,300			73,550		57,920			50,420			42,920			35,420
2,240	2,260		113,750			95,000			76,250		59,000			51,500			44,000			36,500
2,260	2,280		116,450			97,700			78,950		60,200			52,580			45,080			37,580
2,280	2,300		119,150			100,400			81,650		62,900			53,660			46,160			38,660
2,300	2,320		121,850			103,100			84,350		65,600			54,740			47,240			39,740
2,320	2,340		124,550			105,800			87,050		68,300			55,820			48,320			40,820
2,340	2,360		127,250			108,500			89,750		71,000			56,900			49,400			41,900
2,360	2,380		129,950			111,200			92,450		73,700			57,980			50,480			42,980
2,380	2,400		132,650			113,900			95,150		76,400			59,060			51,560			44,060
2,400	2,420		135,350			116,600			97,850		79,100			60,350			52,640			45,140
2,420	2,440		138,050			119,300			100,550		81,800			63,050			53,720			46,220
2,440	2,460		140,750			122,000			103,250		84,500			65,750			54,800			47,300
2,460	2,480		143,450			124,700			105,950		87,200			68,450			55,880			48,380
2,480	2,500		146,150			127,400			108,650		89,900			71,150			56,960			49,460
2,500	2,520		148,850			130,100			111,350		92,600			73,850			58,040			50,540
2,520	2,540		151,550			132,800			114,050		95,300			76,550			59,120			51,620
2,540	2,560		154,250			135,500			116,750		98,000			79,250			60,500			52,700
2,560	2,580		156,950			138,200			119,450		100,700			81,950			63,200			53,780
2,580	2,600		159,650			140,900			122,150		103,400			84,650			65,900			54,860
2,600	2,620		162,350			143,600			124,850		106,100			87,350			68,600			55,940
2,620	2,640		165,050			146,300			127,550		108,800			90,050			71,300			57,020
2,640	2,660		167,750			149,000			130,250		111,500			92,750			74,000			58,100
2,660	2,680		170,450			151,700			132,950		114,200			95,450			76,700			59,180
2,680	2,700		173,150			154,400			135,650		116,900			98,150			79,400			60,650
2,700	2,720		175,850			157,100			138,350		119,600			100,850			82,100			63,350
2,720	2,740		178,550			159,800			141,050		122,300			103,550			84,800			66,050
2,740	2,760		181,250			162,500			143,750		125,000			106,250			87,500			68,750
2,760	2,780		183,950			165,200			146,450		127,700			108,950			90,200			71,450
2,780	2,800		186,650			167,900			149,150		130,400			111,650			92,900			74,150
2,800	2,820		189,350			170,600			151,850		133,100			114,350			95,600			76,850
2,820	2,840		192,050			173,300			154,550		135,800			117,050			98,300			79,550
2,840	2,860		194,750			176,000			157,250		138,500			119,750			101,000			82,250
2,860	2,880		197,450			178,700			159,950		141,200			122,450			103,700			84,950
2,880	2,900		200,150			181,400			162,650		143,900			125,150			106,400			87,650
2,900	2,920		202,850			184,100			165,350		146,600			127,850			109,100			90,350
2,920	2,940		205,550			186,800			168,050		149,300			130,550			111,800			93,050
2,940	2,960		208,250			189,500			170,750		152,000			133,250			114,500			95,750
2,960	2,980		210,950			192,200			173,450		154,700			135,950			117,200			98,450
2,980	3,000		213,650			194,900			176,150		157,400			138,650			119,900			101,150
3,000	3,020		216,350			197,600			178,850		160,100			141,350			122,600			103,850
3,020	3,040		219,050			200,300			181,550		162,800			144,050			125,300			106,550
3,040	3,060		221,750			203,000			184,250		165,500			146,750			128,000			109,250
3,060	3,080		224,450			205,700			186,950		168,200			149,450			130,700			111,950
3,080	3,100		227,150			208,400			189,650		170,900			152,150			133,400			114,650
3,100	3,120		229,850			211,100			192,350		173,600			154,850			136,100			117,350
3,120	3,140		232,550			213,800			195,050		176,300			157,550			138,800			120,050
3,140	3,160		235,250			216,500			197,750		179,000			160,250			141,500			122,750
3,160	3,180		237,950			219,200			200,450		181,700			162,950			144,200			125,450
3,180	3,200		240,650			221,900			203,150		184,400			165,650			146,900			128,150
3,200	3,220		243,350			224,600			205,850		187,100			168,350			149,600			130,850
3,220	3,240		246,050			227,300			208,550		189,800			171,050			152,300			133,550
3,240	3,260		248,750			230,000			211,250		192,500			173,750			155,000			136,250
3,260	3,280		251,450			232,700			213,950		195,200			176,450			157,700			138,950
3,280	3,300		254,150			235,400			216,650		197,900			179,150			160,400			141,650
3,300	3,320		256,850			238,100			219,350		200,600			181,850			163,100			144,350
3,320	3,340		259,550			240,800			222,050		203,300			184,550			165,800			147,050
3,340	3,360		262,250			243,500			224,750		206,000			187,250			168,500			149,750
3,360	3,380		264,950			246,200			227,450		208,700			189,950			171,200			152,450
3,380	3,400		267,650			248,900			230,150		211,400			192,650			173,900			155,150
3,400	3,420		270,350			251,600			232,850		214,100			195,350			176,600			157,850
3,420	3,440		273,250			254,500			235,750		217,000			198,250			179,500			160,750
3,440	3,460		276,250			257,500			238,750		220,000			201,250			182,500			163,750
3,460	3,480		279,250			260,500			241,750		223,000			204,250			185,500			166,750
3,480	3,500		282,250			263,500			244,750		226,000			207,250			188,500			169,750
3,500	3,520		285,250			266,500			247,750		229,000			210,250			191,500			172,750
3,520	3,540		288,250			269,500			250,750		232,000			213,250			194,500			175,750
3,540	3,560		291,250			272,500			253,750		235,000			216,250			197,500			178,750
3,560	3,580		294,250			275,500			256,750		238,000			219,250			200,500			181,750
3,580	3,600		297,250			278,500			259,750		241,000			222,250			203,500			184,750
3,600	3,620		300,250			281,500			262,750		244,000			225,250			206,500			187,750
3,620	3,640		303,250			284,500			265,750		247,000			228,250			209,500			190,750
3,640	3,660		306,250			287,500			268,750		250,000			231,250			212,500			193,750
3,660	3,680		309,250			290,500			271,750		253,000			234,250			215,500			196,750
3,680	3,700		312,250			293,500			274,750		256,000			237,250			218,500			199,750
3,700	3,720		315,250			296,500			277,750		259,000			240,250			221,500			202,750
3,720	3,740		318,250			299,500			280,750		262,000			243,250			224,500			205,750
3,740	3,760		321,250			302,500			283,750		265,000			246,250			227,500			208,750
3,760	3,780		324,250			305,500			286,750		268,000			249,250			230,500			211,750
3,780	3,800		327,250			308,500			289,750		271,000			252,250			233,500			214,750
3,800	3,820		330,250			311,500			292,750		274,000			255,250			236,500			217,750
3,820	3,840		333,250			314,500			295,750		277,000			258,250			239,500			220,750
3,840	3,860		336,250			317,500			298,750		280,000			261,250			242,500			223,750
3,860	3,880		339,250			320,500			301,750		283,000			264,250			245,500			226,750
3,880	3,900		342,250			323,500			304,750		286,000			267,250			248,500			229,750
3,900	3,920		345,250			326,500			307,750		289,000			270,250			251,500			232,750
3,920	3,940		348,250			329,500			310,750		292,000			273,250			254,500			235,750
3,940	3,960		351,250			332,500			313,750		295,000			276,250			257,500			238,750
3,960	3,980		354,250			335,500			316,750		298,000			279,250			260,500			241,750
3,980	4,000		357,250			338,500			319,750		301,000			282,250			263,500			244,750
4,000이상			358,750			340,000			321,250		302,500			283,750			265,000			246,250
(70세 이상자가 2인인 경우)
공제대상 가족수 월환산액			2			3			4			5				6			7
930	935		0			0			0			0				0			0
935	940		0			0			0			0				0			0
940	945		0			0			0			0				0			0
945	950		0			0			0			0				0			0
950	955		220			0			0			0				0			0
955	960		460			0			0			0				0			0
960	965		700			0			0			0				0			0
965	970		940			0			0			0				0			0
970	975		1,180			0			0			0				0			0
975	980		1,420			0			0			0				0			0
980	985		1,660			0			0			0				0			0
985	990		1,900			0			0			0				0			0
990	995		2,140			0			0			0				0			0
995	1,000		2,380			0			0			0				0			0
1,000	1,010		2,740			0			0			0				0			0
1,010	1,020		3,220			0			0			0				0			0
1,020	1,030		3,700			0			0			0				0			0
1,030	1,040		4,180			0			0			0				0			0
1,040	1,050		4,660			0			0			0				0			0
1,050	1,060		5,140			0			0			0				0			0
1,060	1,070		5,620			0			0			0				0			0
1,070	1,080		6,100			0			0			0				0			0
1,080	1,090		6,580			0			0			0				0			0
1,090	1,100		7,060			0			0			0				0			0
1,100	1,110		7,540			40			0			0				0			0
1,110	1,120		8,020			520			0			0				0			0
1,120	1,130		8,500			1,000			0			0				0			0
1,130	1,140		8,980			1,480			0			0				0			0
1,140	1,150		9,460			1,960			0			0				0			0
1,150	1,160		9,940			2,440			0			0				0			0
1,160	1,170		10,420			2,920			0			0				0			0
1,170	1,180		10,950			3,450			0			0				0			0
1,180	1,190		11,490			3,990			0			0				0			0
1,190	1,200		12,030			4,530			0			0				0			0
1,200	1,210		12,570			5,070			0			0				0			0
1,210	1,220		13,110			5,610			0			0				0			0
1,220	1,230		13,650			6,150			0			0				0			0
1,230	1,240		14,190			6,690			0			0				0			0
1,240	1,250		14,730			7,230			0			0				0			0
1,250	1,260		15,270			7,770			270			0				0			0
1,260	1,270		15,810			8,310			810			0				0			0
1,270	1,280		16,350			8,850			1,350			0				0			0
1,280	1,290		16,890			9,390			1,890			0				0			0
1,290	1,300		17,430			9,930			2,430			0				0			0
1,300	1,310		17,970			10,470			2,970			0				0			0
1,310	1,320		18,510			11,010			3,510			0				0			0
1,320	1,330		19,050			11,550			4,050			0				0			0
1,330	1,340		19,590			12,090			4,590			0				0			0
1,340	1,350		20,130			12,630			5,130			0				0			0
1,350	1,360		20,670			13,170			5,670			0				0			0
1,360	1,370		21,210			13,710			6,210			0				0			0
1,370	1,380		21,750			14,250			6,750			0				0			0
1,380	1,390		22,290			14,790			7,290			0				0			0
1,390	1,400		22,830			15,330			7,830			330				0			0
1,400	1,410		23,370			15,870			8,370			870				0			0
1,410	1,420		23,910			16,410			8,910			1,410				0			0
1,420	1,430		24,450			16,950			9,450			1,950				0			0
1,430	1,440		24,990			17,490			9,990			2,490				0			0
1,440	1,450		25,530			18,030			10,530			3,030				0			0
1,450	1,460		26,070			18,570			11,070			3,570				0			0
1,460	1,470		26,610			19,110			11,610			4,110				0			0
1,470	1,480		27,150			19,650			12,150			4,650				0			0
1,480	1,490		27,690			20,190			12,690			5,190				0			0
1,490	1,500		28,230			20,730			13,230			5,730				0			0
1,500	1,510		28,770			21,270			13,770			6,270				0			0
1,510	1,520		29,310			21,810			14,310			6,810				0			0
1,520	1,530		29,850			22,350			14,850			7,350				0			0
1,530	1,540		30,390			22,890			15,390			7,890				390			0
1,540	1,550		30,930			23,430			15,930			8,430				930			0
1,550	1,560		31,470			23,970			16,470			8,970				1,470			0
1,560	1,570		32,010			24,510			17,010			9,510				2,010			0
1,570	1,580		32,550			25,050			17,550			10,050				2,550			0
1,580	1,590		33,090			25,590			18,090			10,590				3,090			0
1,590	1,600		33,630			26,130			18,630			11,130				3,630			0
1,600	1,610		34,170			26,670			19,170			11,670				4,170			0
1,610	1,620		34,710			27,210			19,710			12,210				4,710			0
1,620	1,630		35,250			27,750			20,250			12,750				5,250			0
1,630	1,640		35,790			28,290			20,790			13,290				5,790			0
1,640	1,650		36,330			28,830			21,330			13,830				6,330			0
1,650	1,660		36,870			29,370			21,870			14,370				6,870			0
1,660	1,670		37,410			29,910			22,410			14,910				7,410			0
1,670	1,680		37,950			30,450			22,950			15,450				7,950			450
1,680	1,690		38,490			30,990			23,490			15,990				8,490			990
1,690	1,700		39,030			31,530			24,030			16,530				9,030			1,530
1,700	1,710		39,570			32,070			24,570			17,070				9,570			2,070
1,710	1,720		40,110			32,610			25,110			17,610				10,110			2,610
1,720	1,730		40,650			33,150			25,650			18,150				10,650			3,150
1,730	1,740		41,190			33,690			26,190			18,690				11,190			3,690
1,740	1,750		41,730			34,230			26,730			19,230				11,730			4,230
1,750	1,760		42,270			34,770			27,270			19,770				12,270			4,770
1,760	1,770		42,810			35,310			27,810			20,310				12,810			5,310
1,770	1,780		43,350			35,850			28,350			20,850				13,350			5,850
1,780	1,790		43,890			36,390			28,890			21,390				13,890			6,390
1,790	1,800		44,430			36,930			29,430			21,930				14,430			6,930
1,800	1,810		44,970			37,470			29,970			22,470				14,970			7,470
1,810	1,820		45,510			38,010			30,510			23,010				15,510			8,010
1,820	1,830		46,050			38,550			31,050			23,550				16,050			8,550
1,830	1,840		46,590			39,090			31,590			24,090				16,590			9,090
1,840	1,850		47,130			39,630			32,130			24,630				17,130			9,630
1,850	1,860		47,670			40,170			32,670			25,170				17,670			10,170
1,860	1,870		48,210			40,710			33,210			25,710				18,210			10,710
1,870	1,880		48,750			41,250			33,750			26,250				18,750			11,250
1,880	1,890		49,290			41,790			34,290			26,790				19,290			11,790
1,890	1,900		49,830			42,330			34,830			27,330				19,830			12,330
1,900	1,910		50,370			42,870			35,370			27,870				20,370			12,870
1,910	1,920		50,910			43,410			35,910			28,410				20,910			13,410
1,920	1,930		51,450			43,950			36,450			28,950				21,450			13,950
1,930	1,940		51,990			44,490			36,990			29,490				21,990			14,490
1,940	1,950		52,530			45,030			37,530			30,030				22,530			15,030
1,950	1,960		53,070			45,570			38,070			30,570				23,070			15,570
1,960	1,970		53,610			46,110			38,610			31,110				23,610			16,110
1,970	1,980		54,150			46,650			39,150			31,650				24,150			16,650
1,980	1,990		54,690			47,190			39,690			32,190				24,690			17,190
1,990	2,000		55,230			47,730			40,230			32,730				25,230			17,730
2,000	2,020		56,040			48,540			41,040			33,540				26,040			18,540
2,020	2,040		57,120			49,620			42,120			34,620				27,120			19,620
2,040	2,060		58,200			50,700			43,200			35,700				28,200			20,700
2,060	2,080		59,280			51,780			44,280			36,780				29,280			21,780
2,080	2,100		60,900			52,860			45,360			37,860				30,360			22,860
2,100	2,120		63,600			53,940			46,440			38,940				31,440			23,940
2,120	2,140		66,300			55,020			47,520			40,020				32,520			25,020
2,140	2,160		69,000			56,100			48,600			41,100				33,600			26,100
2,160	2,180		71,700			57,180			49,680			42,180				34,680			27,180
2,180	2,200		74,400			58,260			50,760			43,260				35,760			28,260
2,200	2,220		77,100			59,340			51,840			44,340				36,840			29,340
2,220	2,240		79,800			61,050			52,920			45,420				37,920			30,420
2,240	2,260		82,500			63,750			54,000			46,500				39,000			31,500
2,260	2,280		85,200			66,450			55,080			47,580				40,080			32,580
2,280	2,300		87,900			69,150			56,160			48,660				41,160			33,660
2,300	2,320		90,600			71,850			57,240			49,740				42,240			34,740
2,320	2,340		93,300			74,550			58,320			50,820				43,320			35,820
2,340	2,360		96,000			77,250			59,400			51,900				44,400			36,900
2,360	2,380		98,700			79,950			61,200			52,980				45,480			37,980
2,380	2,400		101,400			82,650			63,900			54,060				46,560			39,060
2,400	2,420		104,100			85,350			66,600			55,140				47,640			40,140
2,420	2,440		106,800			88,050			69,300			56,220				48,720			41,220
2,440	2,460		109,500			90,750			72,000			57,300				49,800			42,300
2,460	2,480		112,200			93,450			74,700			58,380				50,880			43,380
2,480	2,500		114,900			96,150			77,400			59,460				51,960			44,460
2,500	2,520		117,600			98,850			80,100			61,350				53,040			45,540
2,520	2,540		120,300			101,550			82,800			64,050				54,120			46,620
2,540	2,560		123,000			104,250			85,500			66,750				55,200			47,700
2,560	2,580		125,700			106,950			88,200			69,450				56,280			48,780
2,580	2,600		128,400			109,650			90,900			72,150				57,360			49,860
2,600	2,620		131,100			112,350			93,600			74,850				58,440			50,940
2,620	2,640		133,800			115,050			96,300			77,550				59,520			52,020
2,640	2,660		136,500			117,750			99,000			80,250				61,500			53,100
2,660	2,680		139,200			120,450			101,700			82,950				64,200			54,180
2,680	2,700		141,900			123,150			104,400			85,650				66,900			55,260
2,700	2,720		144,600			125,850			107,100			88,350				69,600			56,340
2,720	2,740		147,300			128,550			109,800			91,050				72,300			57,420
2,740	2,760		150,000			131,250			112,500			93,750				75,000			58,500
2,760	2,780		152,700			133,950			115,200			96,450				77,700			59,580
2,780	2,800		155,400			136,650			117,900			99,150				80,400			61,650
2,800	2,820		158,100			139,350			120,600			101,850				83,100			64,350
2,820	2,840		160,800			142,050			123,300			104,550				85,800			67,050
2,840	2,860		163,500			144,750			126,000			107,250				88,500			69,750
2,860	2,880		166,200			147,450			128,700			109,950				91,200			72,450
2,880	2,900		168,900			150,150			131,400			112,650				93,900			75,150
2,900	2,920		171,600			152,850			134,100			115,350				96,600			77,850
2,920	2,940		174,300			155,550			136,800			118,050				99,300			80,550
2,940	2,960		177,000			158,250			139,500			120,750				102,000			83,250
2,960	2,980		179,700			160,950			142,200			123,450				104,700			85,950
2,980	3,000		182,400			163,650			144,900			126,150				107,400			88,650
3,000	3,020		185,100			166,350			147,600			128,850				110,100			91,350
3,020	3,040		187,800			169,050			150,300			131,550				112,800			94,050
3,040	3,060		190,500			171,750			153,000			134,250				115,500			96,750
3,060	3,080		193,200			174,450			155,700			136,950				118,200			99,450
3,080	3,100		195,900			177,150			158,400			139,650				120,900			102,150
3,100	3,120		198,600			179,850			161,100			142,350				123,600			104,850
3,120	3,140		201,300			182,550			163,800			145,050				126,300			107,550
3,140	3,160		204,000			185,250			166,500			147,750				129,000			110,250
3,160	3,180		206,700			187,950			169,200			150,450				131,700			112,950
3,180	3,200		209,400			190,650			171,900			153,150				134,400			115,650
3,200	3,220		212,100			193,350			174,600			155,850				137,100			118,350
3,220	3,240		214,800			196,050			177,300			158,550				139,800			121,050
3,240	3,260		217,500			198,750			180,000			161,250				142,500			123,750
3,260	3,280		220,200			201,450			182,700			163,950				145,200			126,450
3,280	3,300		222,900			204,150			185,400			166,650				147,900			129,150
3,300	3,320		225,600			206,850			188,100			169,350				150,600			131,850
3,320	3,340		228,300			209,550			190,800			172,050				153,300			134,550
3,340	3,360		231,000			212,250			193,500			174,750				156,000			137,250
3,360	3,380		233,700			214,950			196,200			177,450				158,700			139,950
3,380	3,400		236,400			217,650			198,900			180,150				161,400			142,650
3,400	3,420		239,100			220,350			201,600			182,850				164,100			145,350
3,420	3,440		242,000			223,250			204,500			185,750				167,000			148,250
3,440	3,460		245,000			226,250			207,500			188,750				170,000			151,250
3,460	3,480		248,000			229,250			210,500			191,750				173,000			154,250
3,480	3,500		251,000			232,250			213,500			194,750				176,000			157,250
3,500	3,520		254,000			235,250			216,500			197,750				179,000			160,250
3,520	3,540		257,000			238,250			219,500			200,750				182,000			163,250
3,540	3,560		260,000			241,250			222,500			203,750				185,000			166,250
3,560	3,580		263,000			244,250			225,500			206,750				188,000			169,250
3,580	3,600		266,000			247,250			228,500			209,750				191,000			172,250
3,600	3,620		269,000			250,250			231,500			212,750				194,000			175,250
3,620	3,640		272,000			253,250			234,500			215,750				197,000			178,250
3,640	3,660		275,000			256,250			237,500			218,750				200,000			181,250
3,660	3,680		278,000			259,250			240,500			221,750				203,000			184,250
3,680	3,700		281,000			262,250			243,500			224,750				206,000			187,250
3,700	3,720		284,000			265,250			246,500			227,750				209,000			190,250
3,720	3,740		287,000			268,250			249,500			230,750				212,000			193,250
3,740	3,760		290,000			271,250			252,500			233,750				215,000			196,250
3,760	3,780		293,000			274,250			255,500			236,750				218,000			199,250
3,780	3,800		296,000			277,250			258,500			239,750				221,000			202,250
3,800	3,820		299,000			280,250			261,500			242,750				224,000			205,250
3,820	3,840		302,000			283,250			264,500			245,750				227,000			208,250
3,840	3,860		305,000			286,250			267,500			248,750				230,000			211,250
3,860	3,880		308,000			289,250			270,500			251,750				233,000			214,250
3,880	3,900		311,000			292,250			273,500			254,750				236,000			217,250
3,900	3,920		314,000			295,250			276,500			257,750				239,000			220,250
3,920	3,940		317,000			298,250			279,500			260,750				242,000			223,250
3,940	3,960		320,000			301,250			282,500			263,750				245,000			226,250
3,960	3,980		323,000			304,250			285,500			266,750				248,000			229,250
3,980	4,000		326,000			307,250			288,500			269,750				251,000			232,250
4,000이상			327,500			308,750			290,000			271,250				252,500			233,750
(70세 이상자가 3인 이상인 경우)
공제대상 가족수 월환산액				3				4			5				6			7
1,150		1,160		0				0			0				0			0
1,160		1,170		0				0			0				0			0
1,170		1,180		0				0			0				0			0
1,180		1,190		0				0			0				0			0
1,190		1,200		0				0			0				0			0
1,200		1,210		70				0			0				0			0
1,210		1,220		610				0			0				0			0
1,220		1,230		1,150				0			0				0			0
1,230		1,240		1,690				0			0				0			0
1,240		1,250		2,230				0			0				0			0
1,250		1,260		2,770				0			0				0			0
1,260		1,270		3,310				0			0				0			0
1,270		1,280		3,850				0			0				0			0
1,280		1,290		4,390				0			0				0			0
1,290		1,300		4,930				0			0				0			0
1,300		1,310		5,470				0			0				0			0
1,310		1,320		6,010				0			0				0			0
1,320		1,330		6,550				0			0				0			0
1,330		1,340		7,090				0			0				0			0
1,340		1,350		7,630				130			0				0			0
1,350		1,360		8,170				670			0				0			0
1,360		1,370		8,710				1,210			0				0			0
1,370		1,380		9,250				1,750			0				0			0
1,380		1,390		9,790				2,290			0				0			0
1,390		1,400		10,330				2,830			0				0			0
1,400		1,410		10,870				3,370			0				0			0
1,410		1,420		11,410				3,910			0				0			0
1,420		1,430		11,950				4,450			0				0			0
1,430		1,440		12,490				4,990			0				0			0
1,440		1,450		13,030				5,530			0				0			0
1,450		1,460		13,570				6,070			0				0			0
1,460		1,470		14,110				6,610			0				0			0
1,470		1,480		14,650				7,150			0				0			0
1,480		1,490		15,190				7,690			190				0			0
1,490		1,500		15,730				8,230			730				0			0
1,500		1,510		16,270				8,770			1,270				0			0
1,510		1,520		16,810				9,310			1,810				0			0
1,520		1,530		17,350				9,850			2,350				0			0
1,530		1,540		17,890				10,390			2,890				0			0
1,540		1,550		18,430				10,930			3,430				0			0
1,550		1,560		18,970				11,470			3,970				0			0
1,560		1,570		19,510				12,010			4,510				0			0
1,570		1,580		20,050				12,550			5,050				0			0
1,580		1,590		20,590				13,090			5,590				0			0
1,590		1,600		21,130				13,630			6,130				0			0
1,600		1,610		21,670				14,170			6,670				0			0
1,610		1,620		22,210				14,710			7,210				0			0
1,620		1,630		22,750				15,250			7,750				250			0
1,630		1,640		23,290				15,790			8,290				790			0
1,640		1,650		23,830				16,330			8,830				1,330			0
1,650		1,660		24,370				16,870			9,370				1,870			0
1,660		1,670		24,910				17,410			9,910				2,410			0
1,670		1,680		25,450				17,950			10,450				2,950			0
1,680		1,690		25,990				18,490			10,990				3,490			0
1,690		1,700		26,530				19,030			11,530				4,030			0
1,700		1,710		27,070				19,570			12,070				4,570			0
1,710		1,720		27,610				20,110			12,610				5,110			0
1,720		1,730		28,150				20,650			13,150				5,650			0
1,730		1,740		28,690				21,190			13,690				6,190			0
1,740		1,750		29,230				21,730			14,230				6,730			0
1,750		1,760		29,770				22,270			14,770				7,270			0
1,760		1,770		30,310				22,810			15,310				7,810			310
1,770		1,780		30,850				23,350			15,850				8,350			850
1,780		1,790		31,390				23,890			16,390				8,890			1,390
1,790		1,800		31,930				24,430			16,930				9,430			1,930
1,800		1,810		32,470				24,970			17,470				9,970			2,470
1,810		1,820		33,010				25,510			18,010				10,510			3,010
1,820		1,830		33,550				26,050			18,550				11,050			3,550
1,830		1,840		34,090				26,590			19,090				11,590			4,090
1,840		1,850		34,630				27,130			19,630				12,130			4,630
1,850		1,860		35,170				27,670			20,170				12,670			5,170
1,860		1,870		35,710				28,210			20,710				13,210			5,710
1,870		1,880		36,250				28,750			21,250				13,750			6,250
1,880		1,890		36,790				29,290			21,790				14,290			6,790
1,890		1,900		37,330				29,830			22,330				14,830			7,330
1,900		1,910		37,870				30,370			22,870				15,370			7,870
1,910		1,920		38,410				30,910			23,410				15,910			8,410
1,920		1,930		38,950				31,450			23,950				16,450			8,950
1,930		1,940		39,490				31,990			24,490				16,990			9,490
1,940		1,950		40,030				32,530			25,030				17,530			10,030
1,950		1,960		40,570				33,070			25,570				18,070			10,570
1,960		1,970		41,110				33,610			26,110				18,610			11,110
1,970		1,980		41,650				34,150			26,650				19,150			11,650
1,980		1,990		42,190				34,690			27,190				19,690			12,190
1,990		2,000		42,730				35,230			27,730				20,230			12,730
2,000		2,020		43,540				36,040			28,540				21,040			13,540
2,020		2,040		44,620				37,120			29,620				22,120			14,620
2,040		2,060		45,700				38,200			30,700				23,200			15,700
2,060		2,080		46,780				39,280			31,780				24,280			16,780
2,080		2,100		47,860				40,360			32,860				25,360			17,860
2,100		2,120		48,940				41,440			33,940				26,440			18,940
2,120		2,140		50,020				42,520			35,020				27,520			20,020
2,140		2,160		51,100				43,600			36,100				28,600			21,100
2,160		2,180		52,180				44,680			37,180				29,680			22,180
2,180		2,200		53,260				45,760			38,260				30,760			23,260
2,200		2,220		54,340				46,840			39,340				31,840			24,340
2,220		2,240		55,420				47,920			40,420				32,920			25,420
2,240		2,260		56,500				49,000			41,500				34,000			26,500
2,260		2,280		57,580				50,080			42,580				35,080			27,580
2,280		2,300		58,660				51,160			43,660				36,160			28,660
2,300		2,320		59,740				52,240			44,740				37,240			29,740
2,320		2,340		62,050				53,320			45,820				38,320			30,820
2,340		2,360		64,750				54,400			46,900				39,400			31,900
2,360		2,380		67,450				55,480			47,980				40,480			32,980
2,380		2,400		70,150				56,560			49,060				41,560			34,060
2,400		2,420		72,850				57,640			50,140				42,640			35,140
2,420		2,440		75,550				58,720			51,220				43,720			36,220
2,440		2,460		78,250				59,800			52,300				44,800			37,300
2,460		2,480		80,950				62,200			53,380				45,880			38,380
2,480		2,500		83,650				64,900			54,460				46,960			39,460
2,500		2,520		86,350				67,600			55,540				48,040			40,540
2,520		2,540		89,050				70,300			56,620				49,120			41,620
2,540		2,560		91,750				73,000			57,700				50,200			42,700
2,560		2,580		94,450				75,700			58,780				51,280			43,780
2,580		2,600		97,150				78,400			59,860				52,360			44,860
2,600		2,620		99,850				81,100			62,350				53,440			45,940
2,620		2,640		102,550				83,800			65,050				54,520			47,020
2,640		2,660		105,250				86,500			67,750				55,600			48,100
2,660		2,680		107,950				89,200			70,450				56,680			49,180
2,680		2,700		110,650				91,900			73,150				57,760			50,260
2,700		2,720		113,350				94,600			75,850				58,840			51,340
2,720		2,740		116,050				97,300			78,550				59,920			52,420
2,740		2,760		118,750				100,000			81,250				62,500			53,500
2,760		2,780		121,450				102,700			83,950				65,200			54,580
2,780		2,800		124,150				105,400			86,650				67,900			55,660
2,800		2,820		126,850				108,100			89,350				70,600			56,740
2,820		2,840		129,550				110,800			92,050				73,300			57,820
2,840		2,860		132,250				113,500			94,750				76,000			58,900
2,860		2,880		134,950				116,200			97,450				78,700			59,980
2,880		2,900		137,650				118,900			100,150				81,400			62,650
2,900		2,920		140,350				121,600			102,850				84,100			65,350
2,920		2,940		143,050				124,300			105,550				86,800			68,050
2,940		2,960		145,750				127,000			108,250				89,500			70,750
2,960		2,980		148,450				129,700			110,950				92,200			73,450
2,980		3,000		151,150				132,400			113,650				94,900			76,150
3,000		3,020		153,850				135,100			116,350				97,600			78,850
3,020		3,040		156,550				137,800			119,050				100,300			81,550
3,040		3,060		159,250				140,500			121,750				103,000			84,250
3,060		3,080		161,950				143,200			124,450				105,700			86,950
3,080		3,100		164,650				145,900			127,150				108,400			89,650
3,100		3,120		167,350				148,600			129,850				111,100			92,350
3,120		3,140		170,050				151,300			132,550				113,800			95,050
3,140		3,160		172,750				154,000			135,250				116,500			97,750
3,160		3,180		175,450				156,700			137,950				119,200			100,450
3,180		3,200		178,150				159,400			140,650				121,900			103,150
3,200		3,220		180,850				162,100			143,350				124,600			105,850
3,220		3,240		183,550				164,800			146,050				127,300			108,550
3,240		3,260		186,250				167,500			148,750				130,000			111,250
3,260		3,280		188,950				170,200			151,450				132,700			113,950
3,280		3,300		191,650				172,900			154,150				135,400			116,650
3,300		3,320		194,350				175,600			156,850				138,100			119,350
3,320		3,340		197,050				178,300			159,550				140,800			122,050
3,340		3,360		199,750				181,000			162,250				143,500			124,750
3,360		3,380		202,450				183,700			164,950				146,200			127,450
3,380		3,400		205,150				186,400			167,650				148,900			130,150
3,400		3,420		207,850				189,100			170,350				151,600			132,850
3,420		3,440		210,750				192,000			173,250				154,500			135,750
3,440		3,460		213,750				195,000			176,250				157,500			138,750
3,460		3,480		216,750				198,000			179,250				160,500			141,750
3,480		3,500		219,750				201,000			182,250				163,500			144,750
3,500		3,520		222,750				204,000			185,250				166,500			147,750
3,520		3,540		225,750				207,000			188,250				169,500			150,750
3,540		3,560		228,750				210,000			191,250				172,500			153,750
3,560		3,580		231,750				213,000			194,250				175,500			156,750
3,580		3,600		234,750				216,000			197,250				178,500			159,750
3,600		3,620		237,750				219,000			200,250				181,500			162,750
3,620		3,640		240,750				222,000			203,250				184,500			165,750
3,640		3,660		243,750				225,000			206,250				187,500			168,750
3,660		3,680		246,750				228,000			209,250				190,500			171,750
3,680		3,700		249,750				231,000			212,250				193,500			174,750
3,700		3,720		252,750				234,000			215,250				196,500			177,750
3,720		3,740		255,750				237,000			218,250				199,500			180,750
3,740		3,760		258,750				240,000			221,250				202,500			183,750
3,760		3,780		261,750				243,000			224,250				205,500			186,750
3,780		3,800		264,750				246,000			227,250				208,500			189,750
3,800		3,820		267,750				249,000			230,250				211,500			192,750
3,820		3,840		270,750				252,000			233,250				214,500			195,750
3,840		3,860		273,750				255,000			236,250				217,500			198,750
3,860		3,880		276,750				258,000			239,250				220,500			201,750
3,880		3,900		279,750				261,000			242,250				223,500			204,750
3,900		3,920		282,750				264,000			245,250				226,500			207,750
3,920		3,940		285,750				267,000			248,250				229,500			210,750
3,940		3,960		288,750				270,000			251,250				232,500			213,750
3,960		3,980		291,750				273,000			254,250				235,500			216,750
3,980		4,000		294,750				276,000			257,250				238,500			219,750
4,000이상				296,250				277,500			258,750				240,000			221,250