[별표 3] <개정 2001.12.31>
연금소득간이세액표(제189조제2항관련) 주 : 1. 이 간이세액표의 해당세액은 연금소득공제·인적공제 및 표준공제를 반영하여 계산한 금액임 2. 공제대상 가족수가 7인을 초과하는 경우의 세액은 다음 "가"의 금액에서 "나"의 금액을 공제한 금액으로 한다. 가. 공제대상 가족의 수가 7인인 경우의 세액 나. (공제대상 가족의 수가 6인인 경우의 세액－공제대상 가족의 수가 7인인 경우의 세액)×7인을 초과하는 가족의 수 (65세 이상자가 없는 경우)
월연금액 (비과세소득은 제외)					공제 대상 가족의 수(본인·배우자를 각각 1인으로 봄)
					1			2			3		4			5			6			7
천원이상	천원미만
400 405 410 415 420 425 430 435 440 445 450 455 460 465 470 475 480 485 490 495 500 505 510 515 520 525 530 535 540 545 550 555 560 565 570 575 580 585 590 595 600 605 610 615 620 625 630 635 640 645 650 655 660 665 670 675 680 685 690 695 700 705 710 715 720 725 730 735 740 745 750 755 760 765 770 775 780 785 790 795 800 805 810 815 820 825 830 835 840 845 850 855 860 865 870 875 880 885 890 895 900 905 910 915 920 925 930 935 940 945 950 955 960 965 970 975 980 985 990 995 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 1,590 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 1,690 1,700 1,710 1,720 1,730 1,740 1,750 1,760 1,770 1,780 1,790 1,800 1,810 1,820 1,830 1,840 1,850 1,860 1,870 1,880 1,890 1,900 1,910 1,920 1,930 1,940 1,950 1,960 1,970 1,980 1,990 2,000 2,020 2,040 2,060 2,080 2,100 2,120 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,680 2,700 2,720 2,740 2,760 2,780 2,800 2,820 2,840 2,860 2,880 2,900 2,920 2,940 2,960 2,980 3,000 3,020 3,040 3,060 3,080 3,100 3,120 3,140 3,160 3,180 3,200 3,220 3,240 3,260 3,280 3,300 3,320 3,340 3,360 3,380 3,400 3,420 3,440 3,460 3,480 3,500 3,520 3,540 3,560 3,580 3,600 3,620 3,640 3,660 3,680 3,700 3,720 3,740 3,760 3,780 3,800 3,820 3,840 3,860 3,880 3,900 3,920 3,940 3,960 3,980	405 410 415 420 425 430 435 440 445 450 455 460 465 470 475 480 485 490 495 500 505 510 515 520 525 530 535 540 545 550 555 560 565 570 575 580 585 590 595 600 605 610 615 620 625 630 635 640 645 650 655 660 665 670 675 680 685 690 695 700 705 710 715 720 725 730 735 740 745 750 755 760 765 770 775 780 785 790 795 800 805 810 815 820 825 830 835 840 845 850 855 860 865 870 875 880 885 890 895 900 905 910 915 920 925 930 935 940 945 950 955 960 965 970 975 980 985 990 995 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 1,590 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 1,690 1,700 1,710 1,720 1,730 1,740 1,750 1,760 1,770 1,780 1,790 1,800 1,810 1,820 1,830 1,840 1,850 1,860 1,870 1,880 1,890 1,900 1,910 1,920 1,930 1,940 1,950 1,960 1,970 1,980 1,990 2,000 2,020 2,040 2,060 2,080 2,100 2,120 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,680 2,700 2,720 2,740 2,760 2,780 2,800 2,820 2,840 2,860 2,880 2,900 2,920 2,940 2,960 2,980 3,000 3,020 3,040 3,060 3,080 3,100 3,120 3,140 3,160 3,180 3,200 3,220 3,240 3,260 3,280 3,300 3,320 3,340 3,360 3,380 3,400 3,420 3,440 3,460 3,480 3,500 3,520 3,540 3,560 3,580 3,600 3,620 3,640 3,660 3,680 3,700 3,720 3,740 3,760 3,780 3,800 3,820 3,840 3,860 3,880 3,900 3,920 3,940 3,960 3,980 4,000				0 0 0 0 0 30 390 750 1,110 1,470 1,830 2,190 2,550 2,910 3,270 3,630 3,990 4,350 4,710 5,070 5,430 5,790 6,150 6,510 6,870 7,230 7,590 7,950 8,310 8,670 9,030 9,390 9,750 10,110 10,470 10,830 11,190 11,550 11,910 12,270 12,630 12,990 13,350 13,710 14,070 14,430 14,790 15,150 15,510 15,870 16,230 16,590 16,950 17,310 17,670 18,030 18,390 18,750 19,110 19,470 19,830 20,190 20,550 20,910 21,270 21,630 21,990 22,350 22,710 23,070 23,450 23,850 24,260 24,660 25,070 25,470 25,880 26,280 26,690 27,090 27,500 27,900 28,310 28,710 29,120 29,520 29,930 30,330 30,740 31,140 31,550 31,950 32,360 32,760 33,170 33,570 33,980 34,380 34,790 35,190 35,600 36,000 36,410 36,810 37,220 37,620 38,030 38,430 38,840 39,240 39,650 40,050 40,460 40,860 41,270 41,670 42,080 42,480 42,890 43,290 43,900 44,710 45,520 46,330 47,140 47,950 48,760 49,570 50,380 51,190 52,000 52,810 53,620 54,430 55,240 56,050 56,860 57,670 58,480 59,290 60,100 60,910 61,720 62,530 63,340 64,150 64,960 65,770 66,580 67,390 68,200 69,010 69,820 70,630 71,440 72,250 73,060 73,870 74,680 75,990 77,610 79,230 80,850 82,470 84,090 85,710 87,330 88,950 90,570 92,190 93,810 95,430 97,050 98,670 100,290 101,910 103,530 105,150 106,770 108,390 110,010 111,630 113,250 114,870 116,490 118,110 119,730 121,350 122,970 124,590 126,210 127,830 129,450 131,070 132,690 134,310 135,930 137,550 139,170 140,790 142,410 144,030 145,650 147,270 148,890 150,510 152,130 153,750 155,370 156,990 158,610 160,230 161,850 163,470 165,090 166,710 168,330 169,950 171,570 173,190 175,620 178,860 182,100 185,340 188,580 191,820 195,060 198,300 201,600 205,200 208,800 212,400 216,000 219,600 223,200 226,800 230,400 234,000 237,600 241,200 244,800 248,400 252,000 255,600 259,200 262,800 266,400 270,000 273,600 277,200 280,800 284,400 288,000 291,600 295,200 298,800 302,400 306,000 309,600 313,200 316,800 320,400 324,000 327,600 331,200 334,800 338,400 342,000 345,600 349,200 352,800 356,400 360,000 363,600 367,200 370,800 374,400 378,000 381,600 385,200 388,800 392,400 396,000 399,600 403,200 406,800 410,400 414,000 417,600 421,200 424,800 428,400 432,000 435,600 439,200 442,800 446,400 450,000 453,600 457,200 460,800 464,400 468,000 471,600 475,200 478,800 482,400 486,000 489,600 493,200 496,800 500,400 504,000 507,600 511,200 514,800 518,400 522,000 525,900 531,300			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 90 450 810 1,170 1,530 1,890 2,250 2,610 2,970 3,330 3,690 4,050 4,410 4,770 5,130 5,490 5,850 6,210 6,570 6,930 7,290 7,650 8,010 8,370 8,730 9,090 9,450 9,810 10,170 10,530 10,890 11,250 11,610 11,970 12,330 12,690 13,050 13,410 13,770 14,130 14,490 14,850 15,210 15,570 15,950 16,350 16,760 17,160 17,570 17,970 18,380 18,780 19,190 19,590 20,000 20,400 20,810 21,210 21,620 22,020 22,430 22,830 23,240 23,640 24,050 24,450 24,860 25,260 25,670 26,070 26,480 26,880 27,290 27,690 28,100 28,500 28,910 29,310 29,720 30,120 30,530 30,930 31,340 31,740 32,150 32,550 32,960 33,360 33,770 34,170 34,580 34,980 35,390 35,790 36,400 37,210 38,020 38,830 39,640 40,450 41,260 42,070 42,880 43,690 44,500 45,310 46,120 46,930 47,740 48,550 49,360 50,170 50,980 51,790 52,600 53,410 54,220 55,030 55,840 56,650 57,460 58,270 59,080 59,890 60,700 61,510 62,320 63,130 63,940 64,750 65,560 66,370 67,180 67,990 68,800 69,610 70,420 71,230 72,040 72,850 73,660 74,470 75,570 77,190 78,810 80,430 82,050 83,670 85,290 86,910 88,530 90,150 91,770 93,390 95,010 96,630 98,250 99,870 101,490 103,110 104,730 106,350 107,970 109,590 111,210 112,830 114,450 116,070 117,690 119,310 120,930 122,550 124,170 125,790 127,410 129,030 130,650 132,270 133,890 135,510 137,130 138,750 140,370 141,990 143,610 145,230 146,850 148,470 150,090 151,710 153,330 154,950 156,570 158,190 160,620 163,860 167,100 170,340 173,580 176,820 180,060 183,300 186,600 190,200 193,800 197,400 201,000 204,600 208,200 211,800 215,400 219,000 222,600 226,200 229,800 233,400 237,000 240,600 244,200 247,800 251,400 255,000 258,600 262,200 265,800 269,400 273,000 276,600 280,200 283,800 287,400 291,000 294,600 298,200 301,800 305,400 309,000 312,600 316,200 319,800 323,400 327,000 330,600 334,200 337,800 341,400 345,000 348,600 352,200 355,800 359,400 363,000 366,600 370,200 373,800 377,400 381,000 384,600 388,200 391,800 395,400 399,000 402,600 406,200 409,800 413,400 417,000 420,600 424,200 427,800 431,400 435,000 438,600 442,200 445,800 449,400 453,000 456,600 460,200 463,800 467,400 471,000 474,600 478,200 481,800 485,400 489,000 492,600 496,200 499,800 503,400 507,000 510,600 514,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 150 510 870 1,230 1,590 1,950 2,310 2,670 3,030 3,390 3,750 4,110 4,470 4,830 5,190 5,550 5,910 6,270 6,630 6,990 7,350 7,710 8,070 8,450 8,850 9,260 9,660 10,070 10,470 10,880 11,280 11,690 12,090 12,500 12,900 13,310 13,710 14,120 14,520 14,930 15,330 15,740 16,140 16,550 16,950 17,360 17,760 18,170 18,570 18,980 19,380 19,790 20,190 20,600 21,000 21,410 21,810 22,220 22,620 23,030 23,430 23,840 24,240 24,650 25,050 25,460 25,860 26,270 26,670 27,080 27,480 27,890 28,290 28,900 29,710 30,520 31,330 32,140 32,950 33,760 34,570 35,380 36,190 37,000 37,810 38,620 39,430 40,240 41,050 41,860 42,670 43,480 44,290 45,100 45,910 46,720 47,530 48,340 49,150 49,960 50,770 51,580 52,390 53,200 54,010 54,820 55,630 56,440 57,250 58,060 58,870 59,680 60,490 61,300 62,110 62,920 63,730 64,540 65,350 66,160 66,970 67,780 68,590 69,400 70,210 71,020 71,830 72,640 73,450 74,260 75,150 76,770 78,390 80,010 81,630 83,250 84,870 86,490 88,110 89,730 91,350 92,970 94,590 96,210 97,830 99,450 101,070 102,690 104,310 105,930 107,550 109,170 110,790 112,410 114,030 115,650 117,270 118,890 120,510 122,130 123,750 125,370 126,990 128,610 130,230 131,850 133,470 135,090 136,710 138,330 139,950 141,570 143,190 145,620 148,860 152,100 155,340 158,580 161,820 165,060 168,300 171,600 175,200 178,800 182,400 186,000 189,600 193,200 196,800 200,400 204,000 207,600 211,200 214,800 218,400 222,000 225,600 229,200 232,800 236,400 240,000 243,600 247,200 250,800 254,400 258,000 261,600 265,200 268,800 272,400 276,000 279,600 283,200 286,800 290,400 294,000 297,600 301,200 304,800 308,400 312,000 315,600 319,200 322,800 326,400 330,000 333,600 337,200 340,800 344,400 348,000 351,600 355,200 358,800 362,400 366,000 369,600 373,200 376,800 380,400 384,000 387,600 391,200 394,800 398,400 402,000 405,600 409,200 412,800 416,400 420,000 423,600 427,200 430,800 434,400 438,000 441,600 445,200 448,800 452,400 456,000 459,600 463,200 466,800 470,400 474,000 477,600 481,200 484,800 488,400 492,000 495,600 499,200		0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 210 570 950 1,350 1,760 2,160 2,570 2,970 3,380 3,780 4,190 4,590 5,000 5,400 5,810 6,210 6,620 7,020 7,430 7,830 8,240 8,640 9,050 9,450 9,860 10,260 10,670 11,070 11,480 11,880 12,290 12,690 13,100 13,500 13,910 14,310 14,720 15,120 15,530 15,930 16,340 16,740 17,150 17,550 17,960 18,360 18,770 19,170 19,580 19,980 20,390 20,790 21,400 22,210 23,020 23,830 24,640 25,450 26,260 27,070 27,880 28,690 29,500 30,310 31,120 31,930 32,740 33,550 34,360 35,170 35,980 36,790 37,600 38,410 39,220 40,030 40,840 41,650 42,460 43,270 44,080 44,890 45,700 46,510 47,320 48,130 48,940 49,750 50,560 51,370 52,180 52,990 53,800 54,610 55,420 56,230 57,040 57,850 58,660 59,470 60,280 61,090 61,900 62,710 63,520 64,330 65,140 65,950 66,760 67,570 68,380 69,190 70,000 70,810 71,620 72,430 73,240 74,050 74,860 76,350 77,970 79,590 81,210 82,830 84,450 86,070 87,690 89,310 90,930 92,550 94,170 95,790 97,410 99,030 100,650 102,270 103,890 105,510 107,130 108,750 110,370 111,990 113,610 115,230 116,850 118,470 120,090 121,710 123,330 124,950 126,570 128,190 130,620 133,860 137,100 140,340 143,580 146,820 150,060 153,300 156,600 160,200 163,800 167,400 171,000 174,600 178,200 181,800 185,400 189,000 192,600 196,200 199,800 203,400 207,000 210,600 214,200 217,800 221,400 225,000 228,600 232,200 235,800 239,400 243,000 246,600 250,200 253,800 257,400 261,000 264,600 268,200 271,800 275,400 279,000 282,600 286,200 289,800 293,400 297,000 300,600 304,200 307,800 311,400 315,000 318,600 322,200 325,800 329,400 333,000 336,600 340,200 343,800 347,400 351,000 354,600 358,200 361,800 365,400 369,000 372,600 376,200 379,800 383,400 387,000 390,600 394,200 397,800 401,400 405,000 408,600 412,200 415,800 419,400 423,000 426,600 430,200 433,800 437,400 441,000 444,600 448,200 451,800 455,400 459,000 462,600 466,200 469,800 473,400 477,000 480,600 484,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 330 740 1,140 1,550 1,950 2,360 2,760 3,170 3,570 3,980 4,380 4,790 5,190 5,600 6,000 6,410 6,810 7,220 7,620 8,030 8,430 8,840 9,240 9,650 10,050 10,460 10,860 11,270 11,670 12,080 12,480 12,890 13,290 13,900 14,710 15,520 16,330 17,140 17,950 18,760 19,570 20,380 21,190 22,000 22,810 23,620 24,430 25,240 26,050 26,860 27,670 28,480 29,290 30,100 30,910 31,720 32,530 33,340 34,150 34,960 35,770 36,580 37,390 38,200 39,010 39,820 40,630 41,440 42,250 43,060 43,870 44,680 45,490 46,300 47,110 47,920 48,730 49,540 50,350 51,160 51,970 52,780 53,590 54,400 55,210 56,020 56,830 57,640 58,450 59,260 60,070 60,880 61,690 62,500 63,310 64,120 64,930 65,740 66,550 67,360 68,170 68,980 69,790 70,600 71,410 72,220 73,030 73,840 74,650 75,930 77,550 79,170 80,790 82,410 84,030 85,650 87,270 88,890 90,510 92,130 93,750 95,370 96,990 98,610 100,230 101,850 103,470 105,090 106,710 108,330 109,950 111,570 113,190 115,620 118,860 122,100 125,340 128,580 131,820 135,060 138,300 141,600 145,200 148,800 152,400 156,000 159,600 163,200 166,800 170,400 174,000 177,600 181,200 184,800 188,400 192,000 195,600 199,200 202,800 206,400 210,000 213,600 217,200 220,800 224,400 228,000 231,600 235,200 238,800 242,400 246,000 249,600 253,200 256,800 260,400 264,000 267,600 271,200 274,800 278,400 282,000 285,600 289,200 292,800 296,400 300,000 303,600 307,200 310,800 314,400 318,000 321,600 325,200 328,800 332,400 336,000 339,600 343,200 346,800 350,400 354,000 357,600 361,200 364,800 368,400 372,000 375,600 379,200 382,800 386,400 390,000 393,600 397,200 400,800 404,400 408,000 411,600 415,200 418,800 422,400 426,000 429,600 433,200 436,800 440,400 444,000 447,600 451,200 454,800 458,400 462,000 465,600 469,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 120 530 930 1,340 1,740 2,150 2,550 2,960 3,360 3,770 4,170 4,580 4,980 5,390 5,790 6,400 7,210 8,020 8,830 9,640 10,450 11,260 12,070 12,880 13,690 14,500 15,310 16,120 16,930 17,740 18,550 19,360 20,170 20,980 21,790 22,600 23,410 24,220 25,030 25,840 26,650 27,460 28,270 29,080 29,890 30,700 31,510 32,320 33,130 33,940 34,750 35,560 36,370 37,180 37,990 38,800 39,610 40,420 41,230 42,040 42,850 43,660 44,470 45,280 46,090 46,900 47,710 48,520 49,330 50,140 50,950 51,760 52,570 53,380 54,190 55,000 55,810 56,620 57,430 58,240 59,050 59,860 60,670 61,480 62,290 63,100 63,910 64,720 65,530 66,340 67,150 67,960 68,770 69,580 70,390 71,200 72,010 72,820 73,630 74,440 75,510 77,130 78,750 80,370 81,990 83,610 85,230 86,850 88,470 90,090 91,710 93,330 94,950 96,570 98,190 100,620 103,860 107,100 110,340 113,580 116,820 120,060 123,300 126,600 130,200 133,800 137,400 141,000 144,600 148,200 151,800 155,400 159,000 162,600 166,200 169,800 173,400 177,000 180,600 184,200 187,800 191,400 195,000 198,600 202,200 205,800 209,400 213,000 216,600 220,200 223,800 227,400 231,000 234,600 238,200 241,800 245,400 249,000 252,600 256,200 259,800 263,400 267,000 270,600 274,200 277,800 281,400 285,000 288,600 292,200 295,800 299,400 303,000 306,600 310,200 313,800 317,400 321,000 324,600 328,200 331,800 335,400 339,000 342,600 346,200 349,800 353,400 357,000 360,600 364,200 367,800 371,400 375,000 378,600 382,200 385,800 389,400 393,000 396,600 400,200 403,800 407,400 411,000 414,600 418,200 421,800 425,400 429,000 432,600 436,200 439,800 443,400 447,000 450,600 454,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 520 1,330 2,140 2,950 3,760 4,570 5,380 6,190 7,000 7,810 8,620 9,430 10,240 11,050 11,860 12,670 13,480 14,290 15,100 15,910 16,720 17,530 18,340 19,150 19,960 20,770 21,580 22,390 23,200 24,010 24,820 25,630 26,440 27,250 28,060 28,870 29,680 30,490 31,300 32,110 32,920 33,730 34,540 35,350 36,160 36,970 37,780 38,590 39,400 40,210 41,020 41,830 42,640 43,450 44,260 45,070 45,880 46,690 47,500 48,310 49,120 49,930 50,740 51,550 52,360 53,170 53,980 54,790 55,600 56,410 57,220 58,030 58,840 59,650 60,460 61,270 62,080 62,890 63,700 64,510 65,320 66,130 66,940 67,750 68,560 69,370 70,180 70,990 71,800 72,610 73,420 74,230 75,090 76,710 78,330 79,950 81,570 83,190 85,620 88,860 92,100 95,340 98,580 101,820 105,060 108,300 111,600 115,200 118,800 122,400 126,000 129,600 133,200 136,800 140,400 144,000 147,600 151,200 154,800 158,400 162,000 165,600 169,200 172,800 176,400 180,000 183,600 187,200 190,800 194,400 198,000 201,600 205,200 208,800 212,400 216,000 219,600 223,200 226,800 230,400 234,000 237,600 241,200 244,800 248,400 252,000 255,600 259,200 262,800 266,400 270,000 273,600 277,200 280,800 284,400 288,000 291,600 295,200 298,800 302,400 306,000 309,600 313,200 316,800 320,400 324,000 327,600 331,200 334,800 338,400 342,000 345,600 349,200 352,800 356,400 360,000 363,600 367,200 370,800 374,400 378,000 381,600 385,200 388,800 392,400 396,000 399,600 403,200 406,800 410,400 414,000 417,600 421,200 424,800 428,400 432,000 435,600 439,200
4,000천원 이상					534,000			516,000			501,000		486,000			471,000			456,000			441,000
(65세 이상자가 1인인 경우)
월연금액 (비과세소득은 제외)					공제 대상가족의 수(본인·배우자를 각각 1인으로 봄)
					1			2			3		4			5			6			7
천원이상	천원미만
500 505 510 515 520 525 530 535 540 545 550 555 560 565 570 575 580 585 590 595 600 605 610 615 620 625 630 635 640 645 650 655 660 665 670 675 680 685 690 695 700 705 710 715 720 725 730 735 740 745 750 755 760 765 770 775 780 785 790 795 800 805 810 815 820 825 830 835 840 845 850 855 860 865 870 875 880 885 890 895 900 905 910 915 920 925 930 935 940 945 950 955 960 965 970 975 980 985 990 995 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 1,590 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 1,690 1,700 1,710 1,720 1,730 1,740 1,750 1,760 1,770 1,780 1,790 1,800 1,810 1,820 1,830 1,840 1,850 1,860 1,870 1,880 1,890 1,900 1,910 1,920 1,930 1,940 1,950 1,960 1,970 1,980 1,990 2,000 2,020 2,040 2,060 2,080 2,100 2,120 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,680 2,700 2,720 2,740 2,760 2,780 2,800 2,820 2,840 2,860 2,880 2,900 2,920 2,940 2,960 2,980 3,000 3,020 3,040 3,060 3,080 3,100 3,120 3,140 3,160 3,180 3,200 3,220 3,240 3,260 3,280 3,300 3,320 3,340 3,360 3,380 3,400 3,420 3,440 3,460 3,480 3,500 3,520 3,540 3,560 3,580 3,600 3,620 3,640 3,660 3,680 3,700 3,720 3,740 3,760 3,780 3,800 3,820 3,840 3,860 3,880 3,900 3,920 3,940 3,960 3,980	505 510 515 520 525 530 535 540 545 550 555 560 565 570 575 580 585 590 595 600 605 610 615 620 625 630 635 640 645 650 655 660 665 670 675 680 685 690 695 700 705 710 715 720 725 730 735 740 745 750 755 760 765 770 775 780 785 790 795 800 805 810 815 820 825 830 835 840 845 850 855 860 865 870 875 880 885 890 895 900 905 910 915 920 925 930 935 940 945 950 955 960 965 970 975 980 985 990 995 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 1,590 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 1,690 1,700 1,710 1,720 1,730 1,740 1,750 1,760 1,770 1,780 1,790 1,800 1,810 1,820 1,830 1,840 1,850 1,860 1,870 1,880 1,890 1,900 1,910 1,920 1,930 1,940 1,950 1,960 1,970 1,980 1,990 2,000 2,020 2,040 2,060 2,080 2,100 2,120 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,680 2,700 2,720 2,740 2,760 2,780 2,800 2,820 2,840 2,860 2,880 2,900 2,920 2,940 2,960 2,980 3,000 3,020 3,040 3,060 3,080 3,100 3,120 3,140 3,160 3,180 3,200 3,220 3,240 3,260 3,280 3,300 3,320 3,340 3,360 3,380 3,400 3,420 3,440 3,460 3,480 3,500 3,520 3,540 3,560 3,580 3,600 3,620 3,640 3,660 3,680 3,700 3,720 3,740 3,760 3,780 3,800 3,820 3,840 3,860 3,880 3,900 3,920 3,940 3,960 3,980 4,000				0 0 0 0 0 0 90 450 810 1,170 1,530 1,890 2,250 2,610 2,970 3,330 3,690 4,050 4,410 4,770 5,130 5,490 5,850 6,210 6,570 6,930 7,290 7,650 8,010 8,370 8,730 9,090 9,450 9,810 10,170 10,530 10,890 11,250 11,610 11,970 12,330 12,690 13,050 13,410 13,770 14,130 14,490 14,850 15,210 15,570 15,950 16,350 16,760 17,160 17,570 17,970 18,380 18,780 19,190 19,590 20,000 20,400 20,810 21,210 21,620 22,020 22,430 22,830 23,240 23,640 24,050 24,450 24,860 25,260 25,670 26,070 26,480 26,880 27,290 27,690 28,100 28,500 28,910 29,310 29,720 30,120 30,530 30,930 31,340 31,740 32,150 32,550 32,960 33,360 33,770 34,170 34,580 34,980 35,390 35,790 36,400 37,210 38,020 38,830 39,640 40,450 41,260 42,070 42,880 43,690 44,500 45,310 46,120 46,930 47,740 48,550 49,360 50,170 50,980 51,790 52,600 53,410 54,220 55,030 55,840 56,650 57,460 58,270 59,080 59,890 60,700 61,510 62,320 63,130 63,940 64,750 65,560 66,370 67,180 67,990 68,800 69,610 70,420 71,230 72,040 72,850 73,660 74,470 75,570 77,190 78,810 80,430 82,050 83,670 85,290 86,910 88,530 90,150 91,770 93,390 95,010 96,630 98,250 99,870 101,490 103,110 104,730 106,350 107,970 109,590 111,210 112,830 114,450 116,070 117,690 119,310 120,930 122,550 124,170 125,790 127,410 129,030 130,650 132,270 133,890 135,510 137,130 138,750 140,370 141,990 143,610 145,230 146,850 148,470 150,090 151,710 153,330 154,950 156,570 158,190 160,620 163,860 167,100 170,340 173,580 176,820 180,060 183,300 186,600 190,200 193,800 197,400 201,000 204,600 208,200 211,800 215,400 219,000 222,600 226,200 229,800 233,400 237,000 240,600 244,200 247,800 251,400 255,000 258,600 262,200 265,800 269,400 273,000 276,600 280,200 283,800 287,400 291,000 294,600 298,200 301,800 305,400 309,000 312,600 316,200 319,800 323,400 327,000 330,600 334,200 337,800 341,400 345,000 348,600 352,200 355,800 359,400 363,000 366,600 370,200 373,800 377,400 381,000 384,600 388,200 391,800 395,400 399,000 402,600 406,200 409,800 413,400 417,000 420,600 424,200 427,800 431,400 435,000 438,600 442,200 445,800 449,400 453,000 456,600 460,200 463,800 467,400 471,000 474,600 478,200 481,800 485,400 489,000 492,600 496,200 499,800 503,400 507,000 510,600 514,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 150 510 870 1,230 1,590 1,950 2,310 2,670 3,030 3,390 3,750 4,110 4,470 4,830 5,190 5,550 5,910 6,270 6,630 6,990 7,350 7,710 8,070 8,450 8,850 9,260 9,660 10,070 10,470 10,880 11,280 11,690 12,090 12,500 12,900 13,310 13,710 14,120 14,520 14,930 15,330 15,740 16,140 16,550 16,950 17,360 17,760 18,170 18,570 18,980 19,380 19,790 20,190 20,600 21,000 21,410 21,810 22,220 22,620 23,030 23,430 23,840 24,240 24,650 25,050 25,460 25,860 26,270 26,670 27,080 27,480 27,890 28,290 28,900 29,710 30,520 31,330 32,140 32,950 33,760 34,570 35,380 36,190 37,000 37,810 38,620 39,430 40,240 41,050 41,860 42,670 43,480 44,290 45,100 45,910 46,720 47,530 48,340 49,150 49,960 50,770 51,580 52,390 53,200 54,010 54,820 55,630 56,440 57,250 58,060 58,870 59,680 60,490 61,300 62,110 62,920 63,730 64,540 65,350 66,160 66,970 67,780 68,590 69,400 70,210 71,020 71,830 72,640 73,450 74,260 75,150 76,770 78,390 80,010 81,630 83,250 84,870 86,490 88,110 89,730 91,350 92,970 94,590 96,210 97,830 99,450 101,070 102,690 104,310 105,930 107,550 109,170 110,790 112,410 114,030 115,650 117,270 118,890 120,510 122,130 123,750 125,370 126,990 128,610 130,230 131,850 133,470 135,090 136,710 138,330 139,950 141,570 143,190 145,620 148,860 152,100 155,340 158,580 161,820 165,060 168,300 171,600 175,200 178,800 182,400 186,000 189,600 193,200 196,800 200,400 204,000 207,600 211,200 214,800 218,400 222,000 225,600 229,200 232,800 236,400 240,000 243,600 247,200 250,800 254,400 258,000 261,600 265,200 268,800 272,400 276,000 279,600 283,200 286,800 290,400 294,000 297,600 301,200 304,800 308,400 312,000 315,600 319,200 322,800 326,400 330,000 333,600 337,200 340,800 344,400 348,000 351,600 355,200 358,800 362,400 366,000 369,600 373,200 376,800 380,400 384,000 387,600 391,200 394,800 398,400 402,000 405,600 409,200 412,800 416,400 420,000 423,600 427,200 430,800 434,400 438,000 441,600 445,200 448,800 452,400 456,000 459,600 463,200 466,800 470,400 474,000 477,600 481,200 484,800 488,400 492,000 495,600 499,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 210 570 950 1,350 1,760 2,160 2,570 2,970 3,380 3,780 4,190 4,590 5,000 5,400 5,810 6,210 6,620 7,020 7,430 7,830 8,240 8,640 9,050 9,450 9,860 10,260 10,670 11,070 11,480 11,880 12,290 12,690 13,100 13,500 13,910 14,310 14,720 15,120 15,530 15,930 16,340 16,740 17,150 17,550 17,960 18,360 18,770 19,170 19,580 19,980 20,390 20,790 21,400 22,210 23,020 23,830 24,640 25,450 26,260 27,070 27,880 28,690 29,500 30,310 31,120 31,930 32,740 33,550 34,360 35,170 35,980 36,790 37,600 38,410 39,220 40,030 40,840 41,650 42,460 43,270 44,080 44,890 45,700 46,510 47,320 48,130 48,940 49,750 50,560 51,370 52,180 52,990 53,800 54,610 55,420 56,230 57,040 57,850 58,660 59,470 60,280 61,090 61,900 62,710 63,520 64,330 65,140 65,950 66,760 67,570 68,380 69,190 70,000 70,810 71,620 72,430 73,240 74,050 74,860 76,350 77,970 79,590 81,210 82,830 84,450 86,070 87,690 89,310 90,930 92,550 94,170 95,790 97,410 99,030 100,650 102,270 103,890 105,510 107,130 108,750 110,370 111,990 113,610 115,230 116,850 118,470 120,090 121,710 123,330 124,950 126,570 128,190 130,620 133,860 137,100 140,340 143,580 146,820 150,060 153,300 156,600 160,200 163,800 167,400 171,000 174,600 178,200 181,800 185,400 189,000 192,600 196,200 199,800 203,400 207,000 210,600 214,200 217,800 221,400 225,000 228,600 232,200 235,800 239,400 243,000 246,600 250,200 253,800 257,400 261,000 264,600 268,200 271,800 275,400 279,000 282,600 286,200 289,800 293,400 297,000 300,600 304,200 307,800 311,400 315,000 318,600 322,200 325,800 329,400 333,000 336,600 340,200 343,800 347,400 351,000 354,600 358,200 361,800 365,400 369,000 372,600 376,200 379,800 383,400 387,000 390,600 394,200 397,800 401,400 405,000 408,600 412,200 415,800 419,400 423,000 426,600 430,200 433,800 437,400 441,000 444,600 448,200 451,800 455,400 459,000 462,600 466,200 469,800 473,400 477,000 480,600 484,200		0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 330 740 1,140 1,550 1,950 2,360 2,760 3,170 3,570 3,980 4,380 4,790 5,190 5,600 6,000 6,410 6,810 7,220 7,620 8,030 8,430 8,840 9,240 9,650 10,050 10,460 10,860 11,270 11,670 12,080 12,480 12,890 13,290 13,900 14,710 15,520 16,330 17,140 17,950 18,760 19,570 20,380 21,190 22,000 22,810 23,620 24,430 25,240 26,050 26,860 27,670 28,480 29,290 30,100 30,910 31,720 32,530 33,340 34,150 34,960 35,770 36,580 37,390 38,200 39,010 39,820 40,630 41,440 42,250 43,060 43,870 44,680 45,490 46,300 47,110 47,920 48,730 49,540 50,350 51,160 51,970 52,780 53,590 54,400 55,210 56,020 56,830 57,640 58,450 59,260 60,070 60,880 61,690 62,500 63,310 64,120 64,930 65,740 66,550 67,360 68,170 68,980 69,790 70,600 71,410 72,220 73,030 73,840 74,650 75,930 77,550 79,170 80,790 82,410 84,030 85,650 87,270 88,890 90,510 92,130 93,750 95,370 96,990 98,610 100,230 101,850 103,470 105,090 106,710 108,330 109,950 111,570 113,190 115,620 118,860 122,100 125,340 128,580 131,820 135,060 138,300 141,600 145,200 148,800 152,400 156,000 159,600 163,200 166,800 170,400 174,000 177,600 181,200 184,800 188,400 192,000 195,600 199,200 202,800 206,400 210,000 213,600 217,200 220,800 224,400 228,000 231,600 235,200 238,800 242,400 246,000 249,600 253,200 256,800 260,400 264,000 267,600 271,200 274,800 278,400 282,000 285,600 289,200 292,800 296,400 300,000 303,600 307,200 310,800 314,400 318,000 321,600 325,200 328,800 332,400 336,000 339,600 343,200 346,800 350,400 354,000 357,600 361,200 364,800 368,400 372,000 375,600 379,200 382,800 386,400 390,000 393,600 397,200 400,800 404,400 408,000 411,600 415,200 418,800 422,400 426,000 429,600 433,200 436,800 440,400 444,000 447,600 451,200 454,800 458,400 462,000 465,600 469,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 120 530 930 1,340 1,740 2,150 2,550 2,960 3,360 3,770 4,170 4,580 4,980 5,390 5,790 6,400 7,210 8,020 8,830 9,640 10,450 11,260 12,070 12,880 13,690 14,500 15,310 16,120 16,930 17,740 18,550 19,360 20,170 20,980 21,790 22,600 23,410 24,220 25,030 25,840 26,650 27,460 28,270 29,080 29,890 30,700 31,510 32,320 33,130 33,940 34,750 35,560 36,370 37,180 37,990 38,800 39,610 40,420 41,230 42,040 42,850 43,660 44,470 45,280 46,090 46,900 47,710 48,520 49,330 50,140 50,950 51,760 52,570 53,380 54,190 55,000 55,810 56,620 57,430 58,240 59,050 59,860 60,670 61,480 62,290 63,100 63,910 64,720 65,530 66,340 67,150 67,960 68,770 69,580 70,390 71,200 72,010 72,820 73,630 74,440 75,510 77,130 78,750 80,370 81,990 83,610 85,230 86,850 88,470 90,090 91,710 93,330 94,950 96,570 98,190 100,620 103,860 107,100 110,340 113,580 116,820 120,060 123,300 126,600 130,200 133,800 137,400 141,000 144,600 148,200 151,800 155,400 159,000 162,600 166,200 169,800 173,400 177,000 180,600 184,200 187,800 191,400 195,000 198,600 202,200 205,800 209,400 213,000 216,600 220,200 223,800 227,400 231,000 234,600 238,200 241,800 245,400 249,000 252,600 256,200 259,800 263,400 267,000 270,600 274,200 277,800 281,400 285,000 288,600 292,200 295,800 299,400 303,000 306,600 310,200 313,800 317,400 321,000 324,600 328,200 331,800 335,400 339,000 342,600 346,200 349,800 353,400 357,000 360,600 364,200 367,800 371,400 375,000 378,600 382,200 385,800 389,400 393,000 396,600 400,200 403,800 407,400 411,000 414,600 418,200 421,800 425,400 429,000 432,600 436,200 439,800 443,400 447,000 450,600 454,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 520 1,330 2,140 2,950 3,760 4,570 5,380 6,190 7,000 7,810 8,620 9,430 10,240 11,050 11,860 12,670 13,480 14,290 15,100 15,910 16,720 17,530 18,340 19,150 19,960 20,770 21,580 22,390 23,200 24,010 24,820 25,630 26,440 27,250 28,060 28,870 29,680 30,490 31,300 32,110 32,920 33,730 34,540 35,350 36,160 36,970 37,780 38,590 39,400 40,210 41,020 41,830 42,640 43,450 44,260 45,070 45,880 46,690 47,500 48,310 49,120 49,930 50,740 51,550 52,360 53,170 53,980 54,790 55,600 56,410 57,220 58,030 58,840 59,650 60,460 61,270 62,080 62,890 63,700 64,510 65,320 66,130 66,940 67,750 68,560 69,370 70,180 70,990 71,800 72,610 73,420 74,230 75,090 76,710 78,330 79,950 81,570 83,190 85,620 88,860 92,100 95,340 98,580 101,820 105,060 108,300 111,600 115,200 118,800 122,400 126,000 129,600 133,200 136,800 140,400 144,000 147,600 151,200 154,800 158,400 162,000 165,600 169,200 172,800 176,400 180,000 183,600 187,200 190,800 194,400 198,000 201,600 205,200 208,800 212,400 216,000 219,600 223,200 226,800 230,400 234,000 237,600 241,200 244,800 248,400 252,000 255,600 259,200 262,800 266,400 270,000 273,600 277,200 280,800 284,400 288,000 291,600 295,200 298,800 302,400 306,000 309,600 313,200 316,800 320,400 324,000 327,600 331,200 334,800 338,400 342,000 345,600 349,200 352,800 356,400 360,000 363,600 367,200 370,800 374,400 378,000 381,600 385,200 388,800 392,400 396,000 399,600 403,200 406,800 410,400 414,000 417,600 421,200 424,800 428,400 432,000 435,600 439,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 310 1,120 1,930 2,740 3,550 4,360 5,170 5,980 6,790 7,600 8,410 9,220 10,030 10,840 11,650 12,460 13,270 14,080 14,890 15,700 16,510 17,320 18,130 18,940 19,750 20,560 21,370 22,180 22,990 23,800 24,610 25,420 26,230 27,040 27,850 28,660 29,470 30,280 31,090 31,900 32,710 33,520 34,330 35,140 35,950 36,760 37,570 38,380 39,190 40,000 40,810 41,620 42,430 43,240 44,050 44,860 45,670 46,480 47,290 48,100 48,910 49,720 50,530 51,340 52,150 52,960 53,770 54,580 55,390 56,200 57,010 57,820 58,630 59,440 60,250 61,060 61,870 62,680 63,490 64,300 65,110 65,920 66,730 67,540 68,350 69,160 69,970 70,780 71,590 72,810 74,430 77,100 80,340 83,580 86,820 90,060 93,300 96,600 100,200 103,800 107,400 111,000 114,600 118,200 121,800 125,400 129,000 132,600 136,200 139,800 143,400 147,000 150,600 154,200 157,800 161,400 165,000 168,600 172,200 175,800 179,400 183,000 186,600 190,200 193,800 197,400 201,000 204,600 208,200 211,800 215,400 219,000 222,600 226,200 229,800 233,400 237,000 240,600 244,200 247,800 251,400 255,000 258,600 262,200 265,800 269,400 273,000 276,600 280,200 283,800 287,400 291,000 294,600 298,200 301,800 305,400 309,000 312,600 316,200 319,800 323,400 327,000 330,600 334,200 337,800 341,400 345,000 348,600 352,200 355,800 359,400 363,000 366,600 370,200 373,800 377,400 381,000 384,600 388,200 391,800 395,400 399,000 402,600 406,200 409,800 413,400 417,000 420,600 424,200
4,000천원 이상					516,000			501,000			486,000		471,000			456,000			441,000			426,000
(65세 이상자가 2인인 경우)
월연금액 (비과세소득은 제외)						공제대상 가족의 수(본인·배우자를 각각 1인으로 봄)
						2			3			4			5			6			7
천원이상		천원미만
700 705 710 715 720 725 730 735 740 745 750 755 760 765 770 775 780 785 790 795 800 805 810 815 820 825 830 835 840 845 850 855 860 865 870 875 880 885 890 895 900 905 910 915 920 925 930 935 940 945 950 955 960 965 970 975 980 985 990 995 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 1,590 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 1,690 1,700 1,710 1,720 1,730 1,740 1,750 1,760 1,770 1,780 1,790 1,800 1,810 1,820 1,830 1,840 1,850 1,860 1,870 1,880 1,890 1,900 1,910 1,920 1,930 1,940 1,950 1,960 1,970 1,980 1,990 2,000 2,020 2,040 2,060 2,080 2,100 2,120 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,680 2,700 2,720 2,740 2,760 2,780 2,800 2,820 2,840 2,860 2,880 2,900 2,920 2,940 2,960 2,980 3,000 3,020 3,040 3,060 3,080 3,100 3,120 3,140 3,160 3,180 3,200 3,220 3,240 3,260 3,280 3,300 3,320 3,340 3,360 3,380 3,400 3,420 3,440 3,460 3,480 3,500 3,520 3,540 3,560 3,580 3,600 3,620 3,640 3,660 3,680 3,700 3,720 3,740 3,760 3,780 3,800 3,820 3,840 3,860 3,880 3,900 3,920 3,940 3,960 3,980		705 710 715 720 725 730 735 740 745 750 755 760 765 770 775 780 785 790 795 800 805 810 815 820 825 830 835 840 845 850 855 860 865 870 875 880 885 890 895 900 905 910 915 920 925 930 935 940 945 950 955 960 965 970 975 980 985 990 995 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 1,590 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 1,690 1,700 1,710 1,720 1,730 1,740 1,750 1,760 1,770 1,780 1,790 1,800 1,810 1,820 1,830 1,840 1,850 1,860 1,870 1,880 1,890 1,900 1,910 1,920 1,930 1,940 1,950 1,960 1,970 1,980 1,990 2,000 2,020 2,040 2,060 2,080 2,100 2,120 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,680 2,700 2,720 2,740 2,760 2,780 2,800 2,820 2,840 2,860 2,880 2,900 2,920 2,940 2,960 2,980 3,000 3,020 3,040 3,060 3,080 3,100 3,120 3,140 3,160 3,180 3,200 3,220 3,240 3,260 3,280 3,300 3,320 3,340 3,360 3,380 3,400 3,420 3,440 3,460 3,480 3,500 3,520 3,540 3,560 3,580 3,600 3,620 3,640 3,660 3,680 3,700 3,720 3,740 3,760 3,780 3,800 3,820 3,840 3,860 3,880 3,900 3,920 3,940 3,960 3,980 4,000				0 0 0 0 0 0 0 0 210 570 950 1,350 1,760 2,160 2,570 2,970 3,380 3,780 4,190 4,590 5,000 5,400 5,810 6,210 6,620 7,020 7,430 7,830 8,240 8,640 9,050 9,450 9,860 10,260 10,670 11,070 11,480 11,880 12,290 12,690 13,100 13,500 13,910 14,310 14,720 15,120 15,530 15,930 16,340 16,740 17,150 17,550 17,960 18,360 18,770 19,170 19,580 19,980 20,390 20,790 21,400 22,210 23,020 23,830 24,640 25,450 26,260 27,070 27,880 28,690 29,500 30,310 31,120 31,930 32,740 33,550 34,360 35,170 35,980 36,790 37,600 38,410 39,220 40,030 40,840 41,650 42,460 43,270 44,080 44,890 45,700 46,510 47,320 48,130 48,940 49,750 50,560 51,370 52,180 52,990 53,800 54,610 55,420 56,230 57,040 57,850 58,660 59,470 60,280 61,090 61,900 62,710 63,520 64,330 65,140 65,950 66,760 67,570 68,380 69,190 70,000 70,810 71,620 72,430 73,240 74,050 74,860 76,350 77,970 79,590 81,210 82,830 84,450 86,070 87,690 89,310 90,930 92,550 94,170 95,790 97,410 99,030 100,650 102,270 103,890 105,510 107,130 108,750 110,370 111,990 113,610 115,230 116,850 118,470 120,090 121,710 123,330 124,950 126,570 128,190 130,620 133,860 137,100 140,340 143,580 146,820 150,060 153,300 156,600 160,200 163,800 167,400 171,000 174,600 178,200 181,800 185,400 189,000 192,600 196,200 199,800 203,400 207,000 210,600 214,200 217,800 221,400 225,000 228,600 232,200 235,800 239,400 243,000 246,600 250,200 253,800 257,400 261,000 264,600 268,200 271,800 275,400 279,000 282,600 286,200 289,800 293,400 297,000 300,600 304,200 307,800 311,400 315,000 318,600 322,200 325,800 329,400 333,000 336,600 340,200 343,800 347,400 351,000 354,600 358,200 361,800 365,400 369,000 372,600 376,200 379,800 383,400 387,000 390,600 394,200 397,800 401,400 405,000 408,600 412,200 415,800 419,400 423,000 426,600 430,200 433,800 437,400 441,000 444,600 448,200 451,800 455,400 459,000 462,600 466,200 469,800 473,400 477,000 480,600 484,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 330 740 1,140 1,550 1,950 2,360 2,760 3,170 3,570 3,980 4,380 4,790 5,190 5,600 6,000 6,410 6,810 7,220 7,620 8,030 8,430 8,840 9,240 9,650 10,050 10,460 10,860 11,270 11,670 12,080 12,480 12,890 13,290 13,900 14,710 15,520 16,330 17,140 17,950 18,760 19,570 20,380 21,190 22,000 22,810 23,620 24,430 25,240 26,050 26,860 27,670 28,480 29,290 30,100 30,910 31,720 32,530 33,340 34,150 34,960 35,770 36,580 37,390 38,200 39,010 39,820 40,630 41,440 42,250 43,060 43,870 44,680 45,490 46,300 47,110 47,920 48,730 49,540 50,350 51,160 51,970 52,780 53,590 54,400 55,210 56,020 56,830 57,640 58,450 59,260 60,070 60,880 61,690 62,500 63,310 64,120 64,930 65,740 66,550 67,360 68,170 68,980 69,790 70,600 71,410 72,220 73,030 73,840 74,650 75,930 77,550 79,170 80,790 82,410 84,030 85,650 87,270 88,890 90,510 92,130 93,750 95,370 96,990 98,610 100,230 101,850 103,470 105,090 106,710 108,330 109,950 111,570 113,190 115,620 118,860 122,100 125,340 128,580 131,820 135,060 138,300 141,600 145,200 148,800 152,400 156,000 159,600 163,200 166,800 170,400 174,000 177,600 181,200 184,800 188,400 192,000 195,600 199,200 202,800 206,400 210,000 213,600 217,200 220,800 224,400 228,000 231,600 235,200 238,800 242,400 246,000 249,600 253,200 256,800 260,400 264,000 267,600 271,200 274,800 278,400 282,000 285,600 289,200 292,800 296,400 300,000 303,600 307,200 310,800 314,400 318,000 321,600 325,200 328,800 332,400 336,000 339,600 343,200 346,800 350,400 354,000 357,600 361,200 364,800 368,400 372,000 375,600 379,200 382,800 386,400 390,000 393,600 397,200 400,800 404,400 408,000 411,600 415,200 418,800 422,400 426,000 429,600 433,200 436,800 440,400 444,000 447,600 451,200 454,800 458,400 462,000 465,600 469,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 120 530 930 1,340 1,740 2,150 2,550 2,960 3,360 3,770 4,170 4,580 4,980 5,390 5,790 6,400 7,210 8,020 8,830 9,640 10,450 11,260 12,070 12,880 13,690 14,500 15,310 16,120 16,930 17,740 18,550 19,360 20,170 20,980 21,790 22,600 23,410 24,220 25,030 25,840 26,650 27,460 28,270 29,080 29,890 30,700 31,510 32,320 33,130 33,940 34,750 35,560 36,370 37,180 37,990 38,800 39,610 40,420 41,230 42,040 42,850 43,660 44,470 45,280 46,090 46,900 47,710 48,520 49,330 50,140 50,950 51,760 52,570 53,380 54,190 55,000 55,810 56,620 57,430 58,240 59,050 59,860 60,670 61,480 62,290 63,100 63,910 64,720 65,530 66,340 67,150 67,960 68,770 69,580 70,390 71,200 72,010 72,820 73,630 74,440 75,510 77,130 78,750 80,370 81,990 83,610 85,230 86,850 88,470 90,090 91,710 93,330 94,950 96,570 98,190 100,620 103,860 107,100 110,340 113,580 116,820 120,060 123,300 126,600 130,200 133,800 137,400 141,000 144,600 148,200 151,800 155,400 159,000 162,600 166,200 169,800 173,400 177,000 180,600 184,200 187,800 191,400 195,000 198,600 202,200 205,800 209,400 213,000 216,600 220,200 223,800 227,400 231,000 234,600 238,200 241,800 245,400 249,000 252,600 256,200 259,800 263,400 267,000 270,600 274,200 277,800 281,400 285,000 288,600 292,200 295,800 299,400 303,000 306,600 310,200 313,800 317,400 321,000 324,600 328,200 331,800 335,400 339,000 342,600 346,200 349,800 353,400 357,000 360,600 364,200 367,800 371,400 375,000 378,600 382,200 385,800 389,400 393,000 396,600 400,200 403,800 407,400 411,000 414,600 418,200 421,800 425,400 429,000 432,600 436,200 439,800 443,400 447,000 450,600 454,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 520 1,330 2,140 2,950 3,760 4,570 5,380 6,190 7,000 7,810 8,620 9,430 10,240 11,050 11,860 12,670 13,480 14,290 15,100 15,910 16,720 17,530 18,340 19,150 19,960 20,770 21,580 22,390 23,200 24,010 24,820 25,630 26,440 27,250 28,060 28,870 29,680 30,490 31,300 32,110 32,920 33,730 34,540 35,350 36,160 36,970 37,780 38,590 39,400 40,210 41,020 41,830 42,640 43,450 44,260 45,070 45,880 46,690 47,500 48,310 49,120 49,930 50,740 51,550 52,360 53,170 53,980 54,790 55,600 56,410 57,220 58,030 58,840 59,650 60,460 61,270 62,080 62,890 63,700 64,510 65,320 66,130 66,940 67,750 68,560 69,370 70,180 70,990 71,800 72,610 73,420 74,230 75,090 76,710 78,330 79,950 81,570 83,190 85,620 88,860 92,100 95,340 98,580 101,820 105,060 108,300 111,600 115,200 118,800 122,400 126,000 129,600 133,200 136,800 140,400 144,000 147,600 151,200 154,800 158,400 162,000 165,600 169,200 172,800 176,400 180,000 183,600 187,200 190,800 194,400 198,000 201,600 205,200 208,800 212,400 216,000 219,600 223,200 226,800 230,400 234,000 237,600 241,200 244,800 248,400 252,000 255,600 259,200 262,800 266,400 270,000 273,600 277,200 280,800 284,400 288,000 291,600 295,200 298,800 302,400 306,000 309,600 313,200 316,800 320,400 324,000 327,600 331,200 334,800 338,400 342,000 345,600 349,200 352,800 356,400 360,000 363,600 367,200 370,800 374,400 378,000 381,600 385,200 388,800 392,400 396,000 399,600 403,200 406,800 410,400 414,000 417,600 421,200 424,800 428,400 432,000 435,600 439,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 310 1,120 1,930 2,740 3,550 4,360 5,170 5,980 6,790 7,600 8,410 9,220 10,030 10,840 11,650 12,460 13,270 14,080 14,890 15,700 16,510 17,320 18,130 18,940 19,750 20,560 21,370 22,180 22,990 23,800 24,610 25,420 26,230 27,040 27,850 28,660 29,470 30,280 31,090 31,900 32,710 33,520 34,330 35,140 35,950 36,760 37,570 38,380 39,190 40,000 40,810 41,620 42,430 43,240 44,050 44,860 45,670 46,480 47,290 48,100 48,910 49,720 50,530 51,340 52,150 52,960 53,770 54,580 55,390 56,200 57,010 57,820 58,630 59,440 60,250 61,060 61,870 62,680 63,490 64,300 65,110 65,920 66,730 67,540 68,350 69,160 69,970 70,780 71,590 72,810 74,430 77,100 80,340 83,580 86,820 90,060 93,300 96,600 100,200 103,800 107,400 111,000 114,600 118,200 121,800 125,400 129,000 132,600 136,200 139,800 143,400 147,000 150,600 154,200 157,800 161,400 165,000 168,600 172,200 175,800 179,400 183,000 186,600 190,200 193,800 197,400 201,000 204,600 208,200 211,800 215,400 219,000 222,600 226,200 229,800 233,400 237,000 240,600 244,200 247,800 251,400 255,000 258,600 262,200 265,800 269,400 273,000 276,600 280,200 283,800 287,400 291,000 294,600 298,200 301,800 305,400 309,000 312,600 316,200 319,800 323,400 327,000 330,600 334,200 337,800 341,400 345,000 348,600 352,200 355,800 359,400 363,000 366,600 370,200 373,800 377,400 381,000 384,600 388,200 391,800 395,400 399,000 402,600 406,200 409,800 413,400 417,000 420,600 424,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 910 1,720 2,530 3,340 4,150 4,960 5,770 6,580 7,390 8,200 9,010 9,820 10,630 11,440 12,250 13,060 13,870 14,680 15,490 16,300 17,110 17,920 18,730 19,540 20,350 21,160 21,970 22,780 23,590 24,400 25,210 26,020 26,830 27,640 28,450 29,260 30,070 30,880 31,690 32,500 33,310 34,120 34,930 35,740 36,550 37,360 38,170 38,980 39,790 40,600 41,410 42,220 43,030 43,840 44,650 45,460 46,270 47,080 47,890 48,700 49,510 50,320 51,130 51,940 52,750 53,560 54,370 55,180 55,990 56,800 57,610 58,420 59,230 60,040 60,850 61,660 62,470 63,280 64,090 65,310 66,930 68,550 70,170 71,790 73,410 75,060 78,300 81,600 85,200 88,800 92,400 96,000 99,600 103,200 106,800 110,400 114,000 117,600 121,200 124,800 128,400 132,000 135,600 139,200 142,800 146,400 150,000 153,600 157,200 160,800 164,400 168,000 171,600 175,200 178,800 182,400 186,000 189,600 193,200 196,800 200,400 204,000 207,600 211,200 214,800 218,400 222,000 225,600 229,200 232,800 236,400 240,000 243,600 247,200 250,800 254,400 258,000 261,600 265,200 268,800 272,400 276,000 279,600 283,200 286,800 290,400 294,000 297,600 301,200 304,800 308,400 312,000 315,600 319,200 322,800 326,400 330,000 333,600 337,200 340,800 344,400 348,000 351,600 355,200 358,800 362,400 366,000 369,600 373,200 376,800 380,400 384,000 387,600 391,200 394,800 398,400 402,000 405,600 409,200
4,000천원 이상						486,000			471,000			456,000			441,000			426,000			411,000
(65세 이상자가 3인 이상인 경우)
월연금액 (비과세소득은 제외)							공제 대상 가족의 수(본인·배우자를 각각 1인으로 봄)
							3			4				5			6			7
천원이상			천원미만
900 905 910 915 920 925 930 935 940 945 950 955 960 965 970 975 980 985 990 995 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 1,590 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 1,690 1,700 1,710 1,720 1,730 1,740 1,750 1,760 1,770 1,780 1,790 1,800 1,810 1,820 1,830 1,840 1,850 1,860 1,870 1,880 1,890 1,900 1,910 1,920 1,930 1,940 1,950 1,960 1,970 1,980 1,990 2,000 2,020 2,040 2,060 2,080 2,100 2,120 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,680 2,700 2,720 2,740 2,760 2,780 2,800 2,820 2,840 2,860 2,880 2,900 2,920 2,940 2,960 2,980 3,000 3,020 3,040 3,060 3,080 3,100 3,120 3,140 3,160 3,180 3,200 3,220 3,240 3,260 3,280 3,300 3,320 3,340 3,360 3,380 3,400 3,420 3,440 3,460 3,480 3,500 3,520 3,540 3,560 3,580 3,600 3,620 3,640 3,660 3,680 3,700 3,720 3,740 3,760 3,780 3,800 3,820 3,840 3,860 3,880 3,900 3,920 3,940 3,960 3,980				905 910 915 920 925 930 935 940 945 950 955 960 965 970 975 980 985 990 995 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 1,590 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 1,690 1,700 1,710 1,720 1,730 1,740 1,750 1,760 1,770 1,780 1,790 1,800 1,810 1,820 1,830 1,840 1,850 1,860 1,870 1,880 1,890 1,900 1,910 1,920 1,930 1,940 1,950 1,960 1,970 1,980 1,990 2,000 2,020 2,040 2,060 2,080 2,100 2,120 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,680 2,700 2,720 2,740 2,760 2,780 2,800 2,820 2,840 2,860 2,880 2,900 2,920 2,940 2,960 2,980 3,000 3,020 3,040 3,060 3,080 3,100 3,120 3,140 3,160 3,180 3,200 3,220 3,240 3,260 3,280 3,300 3,320 3,340 3,360 3,380 3,400 3,420 3,440 3,460 3,480 3,500 3,520 3,540 3,560 3,580 3,600 3,620 3,640 3,660 3,680 3,700 3,720 3,740 3,760 3,780 3,800 3,820 3,840 3,860 3,880 3,900 3,920 3,940 3,960 3,980 4,000			0 0 0 0 0 120 530 930 1,340 1,740 2,150 2,550 2,960 3,360 3,770 4,170 4,580 4,980 5,390 5,790 6,400 7,210 8,020 8,830 9,640 10,450 11,260 12,070 12,880 13,690 14,500 15,310 16,120 16,930 17,740 18,550 19,360 20,170 20,980 21,790 22,600 23,410 24,220 25,030 25,840 26,650 27,460 28,270 29,080 29,890 30,700 31,510 32,320 33,130 33,940 34,750 35,560 36,370 37,180 37,990 38,800 39,610 40,420 41,230 42,040 42,850 43,660 44,470 45,280 46,090 46,900 47,710 48,520 49,330 50,140 50,950 51,760 52,570 53,380 54,190 55,000 55,810 56,620 57,430 58,240 59,050 59,860 60,670 61,480 62,290 63,100 63,910 64,720 65,530 66,340 67,150 67,960 68,770 69,580 70,390 71,200 72,010 72,820 73,630 74,440 75,510 77,130 78,750 80,370 81,990 83,610 85,230 86,850 88,470 90,090 91,710 93,330 94,950 96,570 98,190 100,620 103,860 107,100 110,340 113,580 116,820 120,060 123,300 126,600 130,200 133,800 137,400 141,000 144,600 148,200 151,800 155,400 159,000 162,600 166,200 169,800 173,400 177,000 180,600 184,200 187,800 191,400 195,000 198,600 202,200 205,800 209,400 213,000 216,600 220,200 223,800 227,400 231,000 234,600 238,200 241,800 245,400 249,000 252,600 256,200 259,800 263,400 267,000 270,600 274,200 277,800 281,400 285,000 288,600 292,200 295,800 299,400 303,000 306,600 310,200 313,800 317,400 321,000 324,600 328,200 331,800 335,400 339,000 342,600 346,200 349,800 353,400 357,000 360,600 364,200 367,800 371,400 375,000 378,600 382,200 385,800 389,400 393,000 396,600 400,200 403,800 407,400 411,000 414,600 418,200 421,800 425,400 429,000 432,600 436,200 439,800 443,400 447,000 450,600 454,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 520 1,330 2,140 2,950 3,760 4,570 5,380 6,190 7,000 7,810 8,620 9,430 10,240 11,050 11,860 12,670 13,480 14,290 15,100 15,910 16,720 17,530 18,340 19,150 19,960 20,770 21,580 22,390 23,200 24,010 24,820 25,630 26,440 27,250 28,060 28,870 29,680 30,490 31,300 32,110 32,920 33,730 34,540 35,350 36,160 36,970 37,780 38,590 39,400 40,210 41,020 41,830 42,640 43,450 44,260 45,070 45,880 46,690 47,500 48,310 49,120 49,930 50,740 51,550 52,360 53,170 53,980 54,790 55,600 56,410 57,220 58,030 58,840 59,650 60,460 61,270 62,080 62,890 63,700 64,510 65,320 66,130 66,940 67,750 68,560 69,370 70,180 70,990 71,800 72,610 73,420 74,230 75,090 76,710 78,330 79,950 81,570 83,190 85,620 88,860 92,100 95,340 98,580 101,820 105,060 108,300 111,600 115,200 118,800 122,400 126,000 129,600 133,200 136,800 140,400 144,000 147,600 151,200 154,800 158,400 162,000 165,600 169,200 172,800 176,400 180,000 183,600 187,200 190,800 194,400 198,000 201,600 205,200 208,800 212,400 216,000 219,600 223,200 226,800 230,400 234,000 237,600 241,200 244,800 248,400 252,000 255,600 259,200 262,800 266,400 270,000 273,600 277,200 280,800 284,400 288,000 291,600 295,200 298,800 302,400 306,000 309,600 313,200 316,800 320,400 324,000 327,600 331,200 334,800 338,400 342,000 345,600 349,200 352,800 356,400 360,000 363,600 367,200 370,800 374,400 378,000 381,600 385,200 388,800 392,400 396,000 399,600 403,200 406,800 410,400 414,000 417,600 421,200 424,800 428,400 432,000 435,600 439,200				0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 310 1,120 1,930 2,740 3,550 4,360 5,170 5,980 6,790 7,600 8,410 9,220 10,030 10,840 11,650 12,460 13,270 14,080 14,890 15,700 16,510 17,320 18,130 18,940 19,750 20,560 21,370 22,180 22,990 23,800 24,610 25,420 26,230 27,040 27,850 28,660 29,470 30,280 31,090 31,900 32,710 33,520 34,330 35,140 35,950 36,760 37,570 38,380 39,190 40,000 40,810 41,620 42,430 43,240 44,050 44,860 45,670 46,480 47,290 48,100 48,910 49,720 50,530 51,340 52,150 52,960 53,770 54,580 55,390 56,200 57,010 57,820 58,630 59,440 60,250 61,060 61,870 62,680 63,490 64,300 65,110 65,920 66,730 67,540 68,350 69,160 69,970 70,780 71,590 72,810 74,430 77,100 80,340 83,580 86,820 90,060 93,300 96,600 100,200 103,800 107,400 111,000 114,600 118,200 121,800 125,400 129,000 132,600 136,200 139,800 143,400 147,000 150,600 154,200 157,800 161,400 165,000 168,600 172,200 175,800 179,400 183,000 186,600 190,200 193,800 197,400 201,000 204,600 208,200 211,800 215,400 219,000 222,600 226,200 229,800 233,400 237,000 240,600 244,200 247,800 251,400 255,000 258,600 262,200 265,800 269,400 273,000 276,600 280,200 283,800 287,400 291,000 294,600 298,200 301,800 305,400 309,000 312,600 316,200 319,800 323,400 327,000 330,600 334,200 337,800 341,400 345,000 348,600 352,200 355,800 359,400 363,000 366,600 370,200 373,800 377,400 381,000 384,600 388,200 391,800 395,400 399,000 402,600 406,200 409,800 413,400 417,000 420,600 424,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 910 1,720 2,530 3,340 4,150 4,960 5,770 6,580 7,390 8,200 9,010 9,820 10,630 11,440 12,250 13,060 13,870 14,680 15,490 16,300 17,110 17,920 18,730 19,540 20,350 21,160 21,970 22,780 23,590 24,400 25,210 26,020 26,830 27,640 28,450 29,260 30,070 30,880 31,690 32,500 33,310 34,120 34,930 35,740 36,550 37,360 38,170 38,980 39,790 40,600 41,410 42,220 43,030 43,840 44,650 45,460 46,270 47,080 47,890 48,700 49,510 50,320 51,130 51,940 52,750 53,560 54,370 55,180 55,990 56,800 57,610 58,420 59,230 60,040 60,850 61,660 62,470 63,280 64,090 65,310 66,930 68,550 70,170 71,790 73,410 75,060 78,300 81,600 85,200 88,800 92,400 96,000 99,600 103,200 106,800 110,400 114,000 117,600 121,200 124,800 128,400 132,000 135,600 139,200 142,800 146,400 150,000 153,600 157,200 160,800 164,400 168,000 171,600 175,200 178,800 182,400 186,000 189,600 193,200 196,800 200,400 204,000 207,600 211,200 214,800 218,400 222,000 225,600 229,200 232,800 236,400 240,000 243,600 247,200 250,800 254,400 258,000 261,600 265,200 268,800 272,400 276,000 279,600 283,200 286,800 290,400 294,000 297,600 301,200 304,800 308,400 312,000 315,600 319,200 322,800 326,400 330,000 333,600 337,200 340,800 344,400 348,000 351,600 355,200 358,800 362,400 366,000 369,600 373,200 376,800 380,400 384,000 387,600 391,200 394,800 398,400 402,000 405,600 409,200			0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 700 1,510 2,320 3,130 3,940 4,750 5,560 6,370 7,180 7,990 8,800 9,610 10,420 11,230 12,040 12,850 13,660 14,470 15,280 16,090 16,900 17,710 18,520 19,330 20,140 20,950 21,760 22,570 23,380 24,190 25,000 25,810 26,620 27,430 28,240 29,050 29,860 30,670 31,480 32,290 33,100 33,910 34,720 35,530 36,340 37,150 37,960 38,770 39,580 40,390 41,200 42,010 42,820 43,630 44,440 45,250 46,060 46,870 47,680 48,490 49,300 50,110 50,920 51,730 52,540 53,350 54,160 54,970 55,780 56,590 57,810 59,430 61,050 62,670 64,290 65,910 67,530 69,150 70,800 72,600 74,400 77,400 81,000 84,600 88,200 91,800 95,400 99,000 102,600 106,200 109,800 113,400 117,000 120,600 124,200 127,800 131,400 135,000 138,600 142,200 145,800 149,400 153,000 156,600 160,200 163,800 167,400 171,000 174,600 178,200 181,800 185,400 189,000 192,600 196,200 199,800 203,400 207,000 210,600 214,200 217,800 221,400 225,000 228,600 232,200 235,800 239,400 243,000 246,600 250,200 253,800 257,400 261,000 264,600 268,200 271,800 275,400 279,000 282,600 286,200 289,800 293,400 297,000 300,600 304,200 307,800 311,400 315,000 318,600 322,200 325,800 329,400 333,000 336,600 340,200 343,800 347,400 351,000 354,600 358,200 361,800 365,400 369,000 372,600 376,200 379,800 383,400 387,000 390,600 394,200
4,000천원 이상							456,000			441,000				426,000			411,000			396,000