[별표 3] (2010.12.30 개정)
연금소득 간이세액표(제189조제2항 관련)
주: 1. 이 간이세액표의 해당세액은 연금소득공제ㆍ인적공제 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) (단위 : 원)
공제대상 가족수 월환산액(천원)			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		0		0			0		0			0			0			0
590	595		0		0			0		0			0			0			0
595	600		0		0			0		0			0			0			0
600	605		0		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		0			0		0			0			0			0
745	750		7,880		0			0		0			0			0			0
750	755		8,120		0			0		0			0			0			0
755	760		8,360		0			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			0		0			0			0			0
900	905		15,320		7,820			0		0			0			0			0
905	910		15,560		8,060			0		0			0			0			0
910	915		15,800		8,300			0		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		0			0			0			0
1,060	1,070		23,120		15,620			8,120		0			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			0			0			0
1,210	1,220		30,610		23,110			15,610		8,110			0			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			0			0
1,350	1,360		38,170		30,670			23,170		15,670			8,170			0			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			0
1,490	1,500		45,730		38,230			30,730		23,230			15,730			8,230			0
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 1명인 경우) (단위 : 원)
공제대상 가족수 월환산액(천원)			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		0		0			0		0			0			0			0
695	700		0		0			0		0			0			0			0
700	705		0		0			0		0			0			0			0
705	710		0		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		0			0		0			0			0			0
850	855		7,920		0			0		0			0			0			0
855	860		8,160		0			0		0			0			0			0
860	865		8,400		0			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			0		0			0			0			0
1,010	1,020		15,720		8,220			0		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		0			0			0			0
1,170	1,180		23,450		15,950			8,450		0			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			0			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			0			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			0
1,580	1,590		45,590		38,090			30,590		23,090			15,590			8,090			0
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 2명인 경우) (단위 : 원)
공제대상 가족수 월환산액(천원)			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		0			0			0			0			0			0
955	960		0			0			0			0			0			0
960	965		0			0			0			0			0			0
965	970		0			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			0			0			0			0			0
1,110	1,120		8,020			0			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			0			0			0			0
1,260	1,270		15,810			8,310			0			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			0			0			0
1,400	1,410		23,370			15,870			8,370			0			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			0			0
1,540	1,550		30,930			23,430			15,930			8,430			0			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			0
1,680	1,690		38,490			30,990			23,490			15,990			8,490			0
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 3명 이상인 경우) (단위 : 원)
공제대상 가족수 월환산액(천원)				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		0			0				0			0			0
1,210		1,220		0			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			0				0			0			0
1,350		1,360		8,170			0				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				0			0			0
1,490		1,500		15,730			8,230				0			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			0			0
1,630		1,640		23,290			15,790				8,290			0			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			0
1,770		1,780		30,850			23,350				15,850			8,350			0
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
4,000 이상				296,250			277,500				258,750			240,000			221,250