[별표 3] <개정 2009.2.4>
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		80,820		52,810		45,310			37,810			30,310				22,810			15,310
1,770	1,780		82,260		53,350		45,850			38,350			30,850				23,350			15,850
1,780	1,790		83,700		53,890		46,390			38,890			31,390				23,890			16,390
1,790	1,800		85,140		54,430		46,930			39,430			31,930				24,430			16,930
1,800	1,810		86,580		54,970		47,470			39,970			32,470				24,970			17,470
1,810	1,820		88,020		55,510		48,010			40,510			33,010				25,510			18,010
1,820	1,830		89,460		56,050		48,550			41,050			33,550				26,050			18,550
1,830	1,840		90,900		56,590		49,090			41,590			34,090				26,590			19,090
1,840	1,850		92,340		57,130		49,630			42,130			34,630				27,130			19,630
1,850	1,860		93,780		57,670		50,170			42,670			35,170				27,670			20,170
1,860	1,870		95,220		58,210		50,710			43,210			35,710				28,210			20,710
1,870	1,880		96,660		58,750		51,250			43,750			36,250				28,750			21,250
1,880	1,890		98,100		59,290		51,790			44,290			36,790				29,290			21,790
1,890	1,900		99,540		59,830		52,330			44,830			37,330				29,830			22,330
1,900	1,910		100,980		80,980		52,870			45,370			37,870				30,370			22,870
1,910	1,920		102,420		82,420		53,410			45,910			38,410				30,910			23,410
1,920	1,930		103,860		83,860		53,950			46,450			38,950				31,450			23,950
1,930	1,940		105,300		85,300		54,490			46,990			39,490				31,990			24,490
1,940	1,950		106,740		86,740		55,030			47,530			40,030				32,530			25,030
1,950	1,960		108,180		88,180		55,570			48,070			40,570				33,070			25,570
1,960	1,970		109,620		89,620		56,110			48,610			41,110				33,610			26,110
1,970	1,980		111,060		91,060		56,650			49,150			41,650				34,150			26,650
1,980	1,990		112,500		92,500		57,190			49,690			42,190				34,690			27,190
1,990	2,000		113,940		93,940		57,730			50,230			42,730				35,230			27,730
2,000	2,020		116,100		96,100		58,540			51,040			43,540				36,040			28,540
2,020	2,040		118,980		98,980		59,620			52,120			44,620				37,120			29,620
2,040	2,060		121,860		101,860		81,860			53,200			45,700				38,200			30,700
2,060	2,080		124,740		104,740		84,740			54,280			46,780				39,280			31,780
2,080	2,100		127,620		107,620		87,620			55,360			47,860				40,360			32,860
2,100	2,120		130,500		110,500		90,500			56,440			48,940				41,440			33,940
2,120	2,140		133,380		113,380		93,380			57,520			50,020				42,520			35,020
2,140	2,160		136,260		116,260		96,260			58,600			51,100				43,600			36,100
2,160	2,180		139,140		119,140		99,140			59,680			52,180				44,680			37,180
2,180	2,200		142,020		122,020		102,020			82,020			53,260				45,760			38,260
2,200	2,220		144,900		124,900		104,900			84,900			54,340				46,840			39,340
2,220	2,240		147,780		127,780		107,780			87,780			55,420				47,920			40,420
2,240	2,260		150,660		130,660		110,660			90,660			56,500				49,000			41,500
2,260	2,280		153,540		133,540		113,540			93,540			57,580				50,080			42,580
2,280	2,300		156,420		136,420		116,420			96,420			58,660				51,160			43,660
2,300	2,320		159,300		139,300		119,300			99,300			59,740				52,240			44,740
2,320	2,340		162,180		142,180		122,180			102,180			82,180				53,320			45,820
2,340	2,360		165,060		145,060		125,060			105,060			85,060				54,400			46,900
2,360	2,380		167,940		147,940		127,940			107,940			87,940				55,480			47,980
2,380	2,400		170,820		150,820		130,820			110,820			90,820				56,560			49,060
2,400	2,420		173,700		153,700		133,700			113,700			93,700				57,640			50,140
2,420	2,440		176,580		156,580		136,580			116,580			96,580				58,720			51,220
2,440	2,460		179,460		159,460		139,460			119,460			99,460				59,800			52,300
2,460	2,480		182,340		162,340		142,340			122,340			102,340				82,340			53,380
2,480	2,500		185,220		165,220		145,220			125,220			105,220				85,220			54,460
2,500	2,520		188,100		168,100		148,100			128,100			108,100				88,100			55,540
2,520	2,540		190,980		170,980		150,980			130,980			110,980				90,980			56,620
2,540	2,560		193,860		173,860		153,860			133,860			113,860				93,860			57,700
2,560	2,580		196,740		176,740		156,740			136,740			116,740				96,740			58,780
2,580	2,600		199,620		179,620		159,620			139,620			119,620				99,620			59,860
2,600	2,620		202,500		182,500		162,500			142,500			122,500				102,500			82,500
2,620	2,640		205,380		185,380		165,380			145,380			125,380				105,380			85,380
2,640	2,660		208,260		188,260		168,260			148,260			128,260				108,260			88,260
2,660	2,680		211,140		191,140		171,140			151,140			131,140				111,140			91,140
2,680	2,700		214,020		194,020		174,020			154,020			134,020				114,020			94,020
2,700	2,720		216,900		196,900		176,900			156,900			136,900				116,900			96,900
2,720	2,740		219,780		199,780		179,780			159,780			139,780				119,780			99,780
2,740	2,760		222,660		202,660		182,660			162,660			142,660				122,660			102,660
2,760	2,780		225,540		205,540		185,540			165,540			145,540				125,540			105,540
2,780	2,800		228,420		208,420		188,420			168,420			148,420				128,420			108,420
2,800	2,820		231,300		211,300		191,300			171,300			151,300				131,300			111,300
2,820	2,840		234,180		214,180		194,180			174,180			154,180				134,180			114,180
2,840	2,860		237,060		217,060		197,060			177,060			157,060				137,060			117,060
2,860	2,880		239,940		219,940		199,940			179,940			159,940				139,940			119,940
2,880	2,900		242,820		222,820		202,820			182,820			162,820				142,820			122,820
2,900	2,920		245,700		225,700		205,700			185,700			165,700				145,700			125,700
2,920	2,940		248,580		228,580		208,580			188,580			168,580				148,580			128,580
2,940	2,960		251,460		231,460		211,460			191,460			171,460				151,460			131,460
2,960	2,980		254,340		234,340		214,340			194,340			174,340				154,340			134,340
2,980	3,000		257,220		237,220		217,220			197,220			177,220				157,220			137,220
3,000	3,020		260,100		240,100		220,100			200,100			180,100				160,100			140,100
3,020	3,040		262,980		242,980		222,980			202,980			182,980				162,980			142,980
3,040	3,060		265,860		245,860		225,860			205,860			185,860				165,860			145,860
3,060	3,080		268,740		248,740		228,740			208,740			188,740				168,740			148,740
3,080	3,100		271,620		251,620		231,620			211,620			191,620				171,620			151,620
3,100	3,120		274,500		254,500		234,500			214,500			194,500				174,500			154,500
3,120	3,140		277,380		257,380		237,380			217,380			197,380				177,380			157,380
3,140	3,160		280,260		260,260		240,260			220,260			200,260				180,260			160,260
3,160	3,180		283,140		263,140		243,140			223,140			203,140				183,140			163,140
3,180	3,200		286,020		266,020		246,020			226,020			206,020				186,020			166,020
3,200	3,220		288,900		268,900		248,900			228,900			208,900				188,900			168,900
3,220	3,240		291,780		271,780		251,780			231,780			211,780				191,780			171,780
3,240	3,260		294,660		274,660		254,660			234,660			214,660				194,660			174,660
3,260	3,280		297,540		277,540		257,540			237,540			217,540				197,540			177,540
3,280	3,300		300,420		280,420		260,420			240,420			220,420				200,420			180,420
3,300	3,320		303,300		283,300		263,300			243,300			223,300				203,300			183,300
3,320	3,340		306,180		286,180		266,180			246,180			226,180				206,180			186,180
3,340	3,360		309,060		289,060		269,060			249,060			229,060				209,060			189,060
3,360	3,380		311,940		291,940		271,940			251,940			231,940				211,940			191,940
3,380	3,400		314,820		294,820		274,820			254,820			234,820				214,820			194,820
3,400	3,420		317,700		297,700		277,700			257,700			237,700				217,700			197,700
3,420	3,440		320,800		300,800		280,800			260,800			240,800				220,800			200,800
3,440	3,460		324,000		304,000		284,000			264,000			244,000				224,000			204,000
3,460	3,480		327,200		307,200		287,200			267,200			247,200				227,200			207,200
3,480	3,500		330,400		310,400		290,400			270,400			250,400				230,400			210,400
3,500	3,520		333,600		313,600		293,600			273,600			253,600				233,600			213,600
3,520	3,540		336,800		316,800		296,800			276,800			256,800				236,800			216,800
3,540	3,560		340,000		320,000		300,000			280,000			260,000				240,000			220,000
3,560	3,580		343,200		323,200		303,200			283,200			263,200				243,200			223,200
3,580	3,600		346,400		326,400		306,400			286,400			266,400				246,400			226,400
3,600	3,620		349,600		329,600		309,600			289,600			269,600				249,600			229,600
3,620	3,640		352,800		332,800		312,800			292,800			272,800				252,800			232,800
3,640	3,660		356,000		336,000		316,000			296,000			276,000				256,000			236,000
3,660	3,680		359,200		339,200		319,200			299,200			279,200				259,200			239,200
3,680	3,700		362,400		342,400		322,400			302,400			282,400				262,400			242,400
3,700	3,720		365,600		345,600		325,600			305,600			285,600				265,600			245,600
3,720	3,740		368,800		348,800		328,800			308,800			288,800				268,800			248,800
3,740	3,760		372,000		352,000		332,000			312,000			292,000				272,000			252,000
3,760	3,780		375,200		355,200		335,200			315,200			295,200				275,200			255,200
3,780	3,800		378,400		358,400		338,400			318,400			298,400				278,400			258,400
3,800	3,820		381,600		361,600		341,600			321,600			301,600				281,600			261,600
3,820	3,840		384,800		364,800		344,800			324,800			304,800				284,800			264,800
3,840	3,860		388,000		368,000		348,000			328,000			308,000				288,000			268,000
3,860	3,880		391,200		371,200		351,200			331,200			311,200				291,200			271,200
3,880	3,900		394,400		374,400		354,400			334,400			314,400				294,400			274,400
3,900	3,920		397,600		377,600		357,600			337,600			317,600				297,600			277,600
3,920	3,940		400,800		380,800		360,800			340,800			320,800				300,800			280,800
3,940	3,960		404,000		384,000		364,000			344,000			324,000				304,000			284,000
3,960	3,980		407,200		387,200		367,200			347,200			327,200				307,200			287,200
3,980	4,000		410,400		390,400		370,400			350,400			330,400				310,400			290,400
4,000이상			412,000		392,000		372,000			352,000			332,000				312,000			292,000
(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		80,450			52,670			45,170		37,670			30,170			22,670			15,170
1,860	1,870		81,890			53,210			45,710		38,210			30,710			23,210			15,710
1,870	1,880		83,330			53,750			46,250		38,750			31,250			23,750			16,250
1,880	1,890		84,770			54,290			46,790		39,290			31,790			24,290			16,790
1,890	1,900		86,210			54,830			47,330		39,830			32,330			24,830			17,330
1,900	1,910		87,650			55,370			47,870		40,370			32,870			25,370			17,870
1,910	1,920		89,090			55,910			48,410		40,910			33,410			25,910			18,410
1,920	1,930		90,530			56,450			48,950		41,450			33,950			26,450			18,950
1,930	1,940		91,970			56,990			49,490		41,990			34,490			26,990			19,490
1,940	1,950		93,410			57,530			50,030		42,530			35,030			27,530			20,030
1,950	1,960		94,850			58,070			50,570		43,070			35,570			28,070			20,570
1,960	1,970		96,290			58,610			51,110		43,610			36,110			28,610			21,110
1,970	1,980		97,730			59,150			51,650		44,150			36,650			29,150			21,650
1,980	1,990		99,170			59,690			52,190		44,690			37,190			29,690			22,190
1,990	2,000		100,610			80,610			52,730		45,230			37,730			30,230			22,730
2,000	2,020		102,770			82,770			53,540		46,040			38,540			31,040			23,540
2,020	2,040		105,650			85,650			54,620		47,120			39,620			32,120			24,620
2,040	2,060		108,530			88,530			55,700		48,200			40,700			33,200			25,700
2,060	2,080		111,410			91,410			56,780		49,280			41,780			34,280			26,780
2,080	2,100		114,290			94,290			57,860		50,360			42,860			35,360			27,860
2,100	2,120		117,170			97,170			58,940		51,440			43,940			36,440			28,940
2,120	2,140		120,050			100,050			80,050		52,520			45,020			37,520			30,020
2,140	2,160		122,930			102,930			82,930		53,600			46,100			38,600			31,100
2,160	2,180		125,810			105,810			85,810		54,680			47,180			39,680			32,180
2,180	2,200		128,690			108,690			88,690		55,760			48,260			40,760			33,260
2,200	2,220		131,570			111,570			91,570		56,840			49,340			41,840			34,340
2,220	2,240		134,450			114,450			94,450		57,920			50,420			42,920			35,420
2,240	2,260		137,330			117,330			97,330		59,000			51,500			44,000			36,500
2,260	2,280		140,210			120,210			100,210		80,210			52,580			45,080			37,580
2,280	2,300		143,090			123,090			103,090		83,090			53,660			46,160			38,660
2,300	2,320		145,970			125,970			105,970		85,970			54,740			47,240			39,740
2,320	2,340		148,850			128,850			108,850		88,850			55,820			48,320			40,820
2,340	2,360		151,730			131,730			111,730		91,730			56,900			49,400			41,900
2,360	2,380		154,610			134,610			114,610		94,610			57,980			50,480			42,980
2,380	2,400		157,490			137,490			117,490		97,490			59,060			51,560			44,060
2,400	2,420		160,370			140,370			120,370		100,370			80,370			52,640			45,140
2,420	2,440		163,250			143,250			123,250		103,250			83,250			53,720			46,220
2,440	2,460		166,130			146,130			126,130		106,130			86,130			54,800			47,300
2,460	2,480		169,010			149,010			129,010		109,010			89,010			55,880			48,380
2,480	2,500		171,890			151,890			131,890		111,890			91,890			56,960			49,460
2,500	2,520		174,770			154,770			134,770		114,770			94,770			58,040			50,540
2,520	2,540		177,650			157,650			137,650		117,650			97,650			59,120			51,620
2,540	2,560		180,530			160,530			140,530		120,530			100,530			80,530			52,700
2,560	2,580		183,410			163,410			143,410		123,410			103,410			83,410			53,780
2,580	2,600		186,290			166,290			146,290		126,290			106,290			86,290			54,860
2,600	2,620		189,170			169,170			149,170		129,170			109,170			89,170			55,940
2,620	2,640		192,050			172,050			152,050		132,050			112,050			92,050			57,020
2,640	2,660		194,930			174,930			154,930		134,930			114,930			94,930			58,100
2,660	2,680		197,810			177,810			157,810		137,810			117,810			97,810			59,180
2,680	2,700		200,690			180,690			160,690		140,690			120,690			100,690			80,690
2,700	2,720		203,570			183,570			163,570		143,570			123,570			103,570			83,570
2,720	2,740		206,450			186,450			166,450		146,450			126,450			106,450			86,450
2,740	2,760		209,330			189,330			169,330		149,330			129,330			109,330			89,330
2,760	2,780		212,210			192,210			172,210		152,210			132,210			112,210			92,210
2,780	2,800		215,090			195,090			175,090		155,090			135,090			115,090			95,090
2,800	2,820		217,970			197,970			177,970		157,970			137,970			117,970			97,970
2,820	2,840		220,850			200,850			180,850		160,850			140,850			120,850			100,850
2,840	2,860		223,730			203,730			183,730		163,730			143,730			123,730			103,730
2,860	2,880		226,610			206,610			186,610		166,610			146,610			126,610			106,610
2,880	2,900		229,490			209,490			189,490		169,490			149,490			129,490			109,490
2,900	2,920		232,370			212,370			192,370		172,370			152,370			132,370			112,370
2,920	2,940		235,250			215,250			195,250		175,250			155,250			135,250			115,250
2,940	2,960		238,130			218,130			198,130		178,130			158,130			138,130			118,130
2,960	2,980		241,010			221,010			201,010		181,010			161,010			141,010			121,010
2,980	3,000		243,890			223,890			203,890		183,890			163,890			143,890			123,890
3,000	3,020		246,770			226,770			206,770		186,770			166,770			146,770			126,770
3,020	3,040		249,650			229,650			209,650		189,650			169,650			149,650			129,650
3,040	3,060		252,530			232,530			212,530		192,530			172,530			152,530			132,530
3,060	3,080		255,410			235,410			215,410		195,410			175,410			155,410			135,410
3,080	3,100		258,290			238,290			218,290		198,290			178,290			158,290			138,290
3,100	3,120		261,170			241,170			221,170		201,170			181,170			161,170			141,170
3,120	3,140		264,050			244,050			224,050		204,050			184,050			164,050			144,050
3,140	3,160		266,930			246,930			226,930		206,930			186,930			166,930			146,930
3,160	3,180		269,810			249,810			229,810		209,810			189,810			169,810			149,810
3,180	3,200		272,690			252,690			232,690		212,690			192,690			172,690			152,690
3,200	3,220		275,570			255,570			235,570		215,570			195,570			175,570			155,570
3,220	3,240		278,450			258,450			238,450		218,450			198,450			178,450			158,450
3,240	3,260		281,330			261,330			241,330		221,330			201,330			181,330			161,330
3,260	3,280		284,210			264,210			244,210		224,210			204,210			184,210			164,210
3,280	3,300		287,090			267,090			247,090		227,090			207,090			187,090			167,090
3,300	3,320		289,970			269,970			249,970		229,970			209,970			189,970			169,970
3,320	3,340		292,850			272,850			252,850		232,850			212,850			192,850			172,850
3,340	3,360		295,730			275,730			255,730		235,730			215,730			195,730			175,730
3,360	3,380		298,610			278,610			258,610		238,610			218,610			198,610			178,610
3,380	3,400		301,490			281,490			261,490		241,490			221,490			201,490			181,490
3,400	3,420		304,370			284,370			264,370		244,370			224,370			204,370			184,370
3,420	3,440		307,460			287,460			267,460		247,460			227,460			207,460			187,460
3,440	3,460		310,660			290,660			270,660		250,660			230,660			210,660			190,660
3,460	3,480		313,860			293,860			273,860		253,860			233,860			213,860			193,860
3,480	3,500		317,060			297,060			277,060		257,060			237,060			217,060			197,060
3,500	3,520		320,260			300,260			280,260		260,260			240,260			220,260			200,260
3,520	3,540		323,460			303,460			283,460		263,460			243,460			223,460			203,460
3,540	3,560		326,660			306,660			286,660		266,660			246,660			226,660			206,660
3,560	3,580		329,860			309,860			289,860		269,860			249,860			229,860			209,860
3,580	3,600		333,060			313,060			293,060		273,060			253,060			233,060			213,060
3,600	3,620		336,260			316,260			296,260		276,260			256,260			236,260			216,260
3,620	3,640		339,460			319,460			299,460		279,460			259,460			239,460			219,460
3,640	3,660		342,660			322,660			302,660		282,660			262,660			242,660			222,660
3,660	3,680		345,860			325,860			305,860		285,860			265,860			245,860			225,860
3,680	3,700		349,060			329,060			309,060		289,060			269,060			249,060			229,060
3,700	3,720		352,260			332,260			312,260		292,260			272,260			252,260			232,260
3,720	3,740		355,460			335,460			315,460		295,460			275,460			255,460			235,460
3,740	3,760		358,660			338,660			318,660		298,660			278,660			258,660			238,660
3,760	3,780		361,860			341,860			321,860		301,860			281,860			261,860			241,860
3,780	3,800		365,060			345,060			325,060		305,060			285,060			265,060			245,060
3,800	3,820		368,260			348,260			328,260		308,260			288,260			268,260			248,260
3,820	3,840		371,460			351,460			331,460		311,460			291,460			271,460			251,460
3,840	3,860		374,660			354,660			334,660		314,660			294,660			274,660			254,660
3,860	3,880		377,860			357,860			337,860		317,860			297,860			277,860			257,860
3,880	3,900		381,060			361,060			341,060		321,060			301,060			281,060			261,060
3,900	3,920		384,260			364,260			344,260		324,260			304,260			284,260			264,260
3,920	3,940		387,460			367,460			347,460		327,460			307,460			287,460			267,460
3,940	3,960		390,660			370,660			350,660		330,660			310,660			290,660			270,660
3,960	3,980		393,860			373,860			353,860		333,860			313,860			293,860			273,860
3,980	4,000		397,060			377,060			357,060		337,060			317,060			297,060			277,060
4,000이상			398,660			378,660			358,660		338,660			318,660			298,660			278,660
(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		80,960			52,860			45,360			37,860				30,360			22,860
2,100	2,120		83,840			53,940			46,440			38,940				31,440			23,940
2,120	2,140		86,720			55,020			47,520			40,020				32,520			25,020
2,140	2,160		89,600			56,100			48,600			41,100				33,600			26,100
2,160	2,180		92,480			57,180			49,680			42,180				34,680			27,180
2,180	2,200		95,360			58,260			50,760			43,260				35,760			28,260
2,200	2,220		98,240			59,340			51,840			44,340				36,840			29,340
2,220	2,240		101,120			81,120			52,920			45,420				37,920			30,420
2,240	2,260		104,000			84,000			54,000			46,500				39,000			31,500
2,260	2,280		106,880			86,880			55,080			47,580				40,080			32,580
2,280	2,300		109,760			89,760			56,160			48,660				41,160			33,660
2,300	2,320		112,640			92,640			57,240			49,740				42,240			34,740
2,320	2,340		115,520			95,520			58,320			50,820				43,320			35,820
2,340	2,360		118,400			98,400			59,400			51,900				44,400			36,900
2,360	2,380		121,280			101,280			81,280			52,980				45,480			37,980
2,380	2,400		124,160			104,160			84,160			54,060				46,560			39,060
2,400	2,420		127,040			107,040			87,040			55,140				47,640			40,140
2,420	2,440		129,920			109,920			89,920			56,220				48,720			41,220
2,440	2,460		132,800			112,800			92,800			57,300				49,800			42,300
2,460	2,480		135,680			115,680			95,680			58,380				50,880			43,380
2,480	2,500		138,560			118,560			98,560			59,460				51,960			44,460
2,500	2,520		141,440			121,440			101,440			81,440				53,040			45,540
2,520	2,540		144,320			124,320			104,320			84,320				54,120			46,620
2,540	2,560		147,200			127,200			107,200			87,200				55,200			47,700
2,560	2,580		150,080			130,080			110,080			90,080				56,280			48,780
2,580	2,600		152,960			132,960			112,960			92,960				57,360			49,860
2,600	2,620		155,840			135,840			115,840			95,840				58,440			50,940
2,620	2,640		158,720			138,720			118,720			98,720				59,520			52,020
2,640	2,660		161,600			141,600			121,600			101,600				81,600			53,100
2,660	2,680		164,480			144,480			124,480			104,480				84,480			54,180
2,680	2,700		167,360			147,360			127,360			107,360				87,360			55,260
2,700	2,720		170,240			150,240			130,240			110,240				90,240			56,340
2,720	2,740		173,120			153,120			133,120			113,120				93,120			57,420
2,740	2,760		176,000			156,000			136,000			116,000				96,000			58,500
2,760	2,780		178,880			158,880			138,880			118,880				98,880			59,580
2,780	2,800		181,760			161,760			141,760			121,760				101,760			81,760
2,800	2,820		184,640			164,640			144,640			124,640				104,640			84,640
2,820	2,840		187,520			167,520			147,520			127,520				107,520			87,520
2,840	2,860		190,400			170,400			150,400			130,400				110,400			90,400
2,860	2,880		193,280			173,280			153,280			133,280				113,280			93,280
2,880	2,900		196,160			176,160			156,160			136,160				116,160			96,160
2,900	2,920		199,040			179,040			159,040			139,040				119,040			99,040
2,920	2,940		201,920			181,920			161,920			141,920				121,920			101,920
2,940	2,960		204,800			184,800			164,800			144,800				124,800			104,800
2,960	2,980		207,680			187,680			167,680			147,680				127,680			107,680
2,980	3,000		210,560			190,560			170,560			150,560				130,560			110,560
3,000	3,020		213,440			193,440			173,440			153,440				133,440			113,440
3,020	3,040		216,320			196,320			176,320			156,320				136,320			116,320
3,040	3,060		219,200			199,200			179,200			159,200				139,200			119,200
3,060	3,080		222,080			202,080			182,080			162,080				142,080			122,080
3,080	3,100		224,960			204,960			184,960			164,960				144,960			124,960
3,100	3,120		227,840			207,840			187,840			167,840				147,840			127,840
3,120	3,140		230,720			210,720			190,720			170,720				150,720			130,720
3,140	3,160		233,600			213,600			193,600			173,600				153,600			133,600
3,160	3,180		236,480			216,480			196,480			176,480				156,480			136,480
3,180	3,200		239,360			219,360			199,360			179,360				159,360			139,360
3,200	3,220		242,240			222,240			202,240			182,240				162,240			142,240
3,220	3,240		245,120			225,120			205,120			185,120				165,120			145,120
3,240	3,260		248,000			228,000			208,000			188,000				168,000			148,000
3,260	3,280		250,880			230,880			210,880			190,880				170,880			150,880
3,280	3,300		253,760			233,760			213,760			193,760				173,760			153,760
3,300	3,320		256,640			236,640			216,640			196,640				176,640			156,640
3,320	3,340		259,520			239,520			219,520			199,520				179,520			159,520
3,340	3,360		262,400			242,400			222,400			202,400				182,400			162,400
3,360	3,380		265,280			245,280			225,280			205,280				185,280			165,280
3,380	3,400		268,160			248,160			228,160			208,160				188,160			168,160
3,400	3,420		271,040			251,040			231,040			211,040				191,040			171,040
3,420	3,440		274,130			254,130			234,130			214,130				194,130			174,130
3,440	3,460		277,330			257,330			237,330			217,330				197,330			177,330
3,460	3,480		280,530			260,530			240,530			220,530				200,530			180,530
3,480	3,500		283,730			263,730			243,730			223,730				203,730			183,730
3,500	3,520		286,930			266,930			246,930			226,930				206,930			186,930
3,520	3,540		290,130			270,130			250,130			230,130				210,130			190,130
3,540	3,560		293,330			273,330			253,330			233,330				213,330			193,330
3,560	3,580		296,530			276,530			256,530			236,530				216,530			196,530
3,580	3,600		299,730			279,730			259,730			239,730				219,730			199,730
3,600	3,620		302,930			282,930			262,930			242,930				222,930			202,930
3,620	3,640		306,130			286,130			266,130			246,130				226,130			206,130
3,640	3,660		309,330			289,330			269,330			249,330				229,330			209,330
3,660	3,680		312,530			292,530			272,530			252,530				232,530			212,530
3,680	3,700		315,730			295,730			275,730			255,730				235,730			215,730
3,700	3,720		318,930			298,930			278,930			258,930				238,930			218,930
3,720	3,740		322,130			302,130			282,130			262,130				242,130			222,130
3,740	3,760		325,330			305,330			285,330			265,330				245,330			225,330
3,760	3,780		328,530			308,530			288,530			268,530				248,530			228,530
3,780	3,800		331,730			311,730			291,730			271,730				251,730			231,730
3,800	3,820		334,930			314,930			294,930			274,930				254,930			234,930
3,820	3,840		338,130			318,130			298,130			278,130				258,130			238,130
3,840	3,860		341,330			321,330			301,330			281,330				261,330			241,330
3,860	3,880		344,530			324,530			304,530			284,530				264,530			244,530
3,880	3,900		347,730			327,730			307,730			287,730				267,730			247,730
3,900	3,920		350,930			330,930			310,930			290,930				270,930			250,930
3,920	3,940		354,130			334,130			314,130			294,130				274,130			254,130
3,940	3,960		357,330			337,330			317,330			297,330				277,330			257,330
3,960	3,980		360,530			340,530			320,530			300,530				280,530			260,530
3,980	4,000		363,730			343,730			323,730			303,730				283,730			263,730
4,000이상			365,330			345,330			325,330			305,330				285,330			265,330
(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		82,180				53,320			45,820				38,320			30,820
2,340		2,360		85,060				54,400			46,900				39,400			31,900
2,360		2,380		87,940				55,480			47,980				40,480			32,980
2,380		2,400		90,820				56,560			49,060				41,560			34,060
2,400		2,420		93,700				57,640			50,140				42,640			35,140
2,420		2,440		96,580				58,720			51,220				43,720			36,220
2,440		2,460		99,460				59,800			52,300				44,800			37,300
2,460		2,480		102,340				82,340			53,380				45,880			38,380
2,480		2,500		105,220				85,220			54,460				46,960			39,460
2,500		2,520		108,100				88,100			55,540				48,040			40,540
2,520		2,540		110,980				90,980			56,620				49,120			41,620
2,540		2,560		113,860				93,860			57,700				50,200			42,700
2,560		2,580		116,740				96,740			58,780				51,280			43,780
2,580		2,600		119,620				99,620			59,860				52,360			44,860
2,600		2,620		122,500				102,500			82,500				53,440			45,940
2,620		2,640		125,380				105,380			85,380				54,520			47,020
2,640		2,660		128,260				108,260			88,260				55,600			48,100
2,660		2,680		131,140				111,140			91,140				56,680			49,180
2,680		2,700		134,020				114,020			94,020				57,760			50,260
2,700		2,720		136,900				116,900			96,900				58,840			51,340
2,720		2,740		139,780				119,780			99,780				59,920			52,420
2,740		2,760		142,660				122,660			102,660				82,660			53,500
2,760		2,780		145,540				125,540			105,540				85,540			54,580
2,780		2,800		148,420				128,420			108,420				88,420			55,660
2,800		2,820		151,300				131,300			111,300				91,300			56,740
2,820		2,840		154,180				134,180			114,180				94,180			57,820
2,840		2,860		157,060				137,060			117,060				97,060			58,900
2,860		2,880		159,940				139,940			119,940				99,940			59,980
2,880		2,900		162,820				142,820			122,820				102,820			82,820
2,900		2,920		165,700				145,700			125,700				105,700			85,700
2,920		2,940		168,580				148,580			128,580				108,580			88,580
2,940		2,960		171,460				151,460			131,460				111,460			91,460
2,960		2,980		174,340				154,340			134,340				114,340			94,340
2,980		3,000		177,220				157,220			137,220				117,220			97,220
3,000		3,020		180,100				160,100			140,100				120,100			100,100
3,020		3,040		182,980				162,980			142,980				122,980			102,980
3,040		3,060		185,860				165,860			145,860				125,860			105,860
3,060		3,080		188,740				168,740			148,740				128,740			108,740
3,080		3,100		191,620				171,620			151,620				131,620			111,620
3,100		3,120		194,500				174,500			154,500				134,500			114,500
3,120		3,140		197,380				177,380			157,380				137,380			117,380
3,140		3,160		200,260				180,260			160,260				140,260			120,260
3,160		3,180		203,140				183,140			163,140				143,140			123,140
3,180		3,200		206,020				186,020			166,020				146,020			126,020
3,200		3,220		208,900				188,900			168,900				148,900			128,900
3,220		3,240		211,780				191,780			171,780				151,780			131,780
3,240		3,260		214,660				194,660			174,660				154,660			134,660
3,260		3,280		217,540				197,540			177,540				157,540			137,540
3,280		3,300		220,420				200,420			180,420				160,420			140,420
3,300		3,320		223,300				203,300			183,300				163,300			143,300
3,320		3,340		226,180				206,180			186,180				166,180			146,180
3,340		3,360		229,060				209,060			189,060				169,060			149,060
3,360		3,380		231,940				211,940			191,940				171,940			151,940
3,380		3,400		234,820				214,820			194,820				174,820			154,820
3,400		3,420		237,700				217,700			197,700				177,700			157,700
3,420		3,440		240,800				220,800			200,800				180,800			160,800
3,440		3,460		244,000				224,000			204,000				184,000			164,000
3,460		3,480		247,200				227,200			207,200				187,200			167,200
3,480		3,500		250,400				230,400			210,400				190,400			170,400
3,500		3,520		253,600				233,600			213,600				193,600			173,600
3,520		3,540		256,800				236,800			216,800				196,800			176,800
3,540		3,560		260,000				240,000			220,000				200,000			180,000
3,560		3,580		263,200				243,200			223,200				203,200			183,200
3,580		3,600		266,400				246,400			226,400				206,400			186,400
3,600		3,620		269,600				249,600			229,600				209,600			189,600
3,620		3,640		272,800				252,800			232,800				212,800			192,800
3,640		3,660		276,000				256,000			236,000				216,000			196,000
3,660		3,680		279,200				259,200			239,200				219,200			199,200
3,680		3,700		282,400				262,400			242,400				222,400			202,400
3,700		3,720		285,600				265,600			245,600				225,600			205,600
3,720		3,740		288,800				268,800			248,800				228,800			208,800
3,740		3,760		292,000				272,000			252,000				232,000			212,000
3,760		3,780		295,200				275,200			255,200				235,200			215,200
3,780		3,800		298,400				278,400			258,400				238,400			218,400
3,800		3,820		301,600				281,600			261,600				241,600			221,600
3,820		3,840		304,800				284,800			264,800				244,800			224,800
3,840		3,860		308,000				288,000			268,000				248,000			228,000
3,860		3,880		311,200				291,200			271,200				251,200			231,200
3,880		3,900		314,400				294,400			274,400				254,400			234,400
3,900		3,920		317,600				297,600			277,600				257,600			237,600
3,920		3,940		320,800				300,800			280,800				260,800			240,800
3,940		3,960		324,000				304,000			284,000				264,000			244,000
3,960		3,980		327,200				307,200			287,200				267,200			247,200
3,980		4,000		330,400				310,400			290,400				270,400			250,400
4,000이상				332,000				312,000			292,000				272,000			252,000