[별표 3의4]

종교인소득 간이세액표(제202조제4항 관련)

1. 이 간이세액표의 해당세액은 종교단체가 종교인소득(기타소득)으로 지급시 종교관련종사자가 연간 지급받는 금액 또는 월 지급액에 대하여 필요경비, 기본공제 및 세액공제 수준을 반영하여 원천징수할 세액을 계산한 금액임.

가. 적용산식

[{(매월 지급하는 소득 × 12 또는 연간 지급하는 소득) - 필요경비(80퍼센트부터 20퍼센트까지)} - 기본공제 - 연금소득공제] × 세율(20퍼센트) - 총지급액 구간별 기부금, 연금계좌세액공제, 표준세액공제를 반영한 세액공제 결과 계산한 세액을 12개월로 나눈 금액

나. 연간 총지급액 구간별 기부금 등 지출수준을 반영한 세액공제 금액

총지급액이 7천만원 이하인 자는 총지급액의 2.3퍼센트(총지급액 7천만원 초과자는 161만원) + 결정세액의 10퍼센트(90만원 한도)

2. 공제대상 가족의 수를 산정할 때 본인 및 배우자도 각각 1명으로 보아 계산함.

3. 추가공제 대상자 또는 자녀세액공제가 있는 경우 간이세액표 적용방법

공제대상 가족 중 추가공제(경로우대 및 장애인공제)가 있는 경우와 20세 이하의 자녀가 있는 경우 원천징수 세액은 다음의 계산식에 따른 공제대상 가족 수에 해당하는 금액으로 함.

추가공제 적용 시 공제대상 가족의 수 = 실제 공제대상 가족의 수 + 경로우대 및 장애인공제대상 인원 수, 20세 이하 자녀의 수

4. 공제대상 가족의 수가 10명을 초과하는 경우 10명의 세액으로 징수함.

5. 종교인소득 간이세액표

월지급액 (천원)

부양가족 인원별 원천징수 세액 (원)

이상

미만

1명

2명

3명

4명

5명

6명

7명

8명

9명

10명

995

1,000

-

-

-

-

-

-

-

-

-

-

1,000

1,005

-

-

-

-

-

-

-

-

-

-

1,005

1,010

-

-

-

-

-

-

-

-

-

-

1,010

1,015

-

-

-

-

-

-

-

-

-

-

1,015

1,020

-

-

-

-

-

-

-

-

-

-

1,020

1,025

-

-

-

-

-

-

-

-

-

-

1,025

1,030

-

-

-

-

-

-

-

-

-

-

1,030

1,035

-

-

-

-

-

-

-

-

-

-

1,035

1,040

-

-

-

-

-

-

-

-

-

-

1,040

1,045

-

-

-

-

-

-

-

-

-

-

1,045

1,050

-

-

-

-

-

-

-

-

-

-

1,050

1,055

-

-

-

-

-

-

-

-

-

-

1,055

1,060

-

-

-

-

-

-

-

-

-

-

1,060

1,065

-

-

-

-

-

-

-

-

-

-

1,065

1,070

-

-

-

-

-

-

-

-

-

-

1,070

1,075

-

-

-

-

-

-

-

-

-

-

1,075

1,080

-

-

-

-

-

-

-

-

-

-

1,080

1,085

-

-

-

-

-

-

-

-

-

-

1,085

1,090

-

-

-

-

-

-

-

-

-

-

1,090

1,095

-

-

-

-

-

-

-

-

-

-

1,095

1,100

-

-

-

-

-

-

-

-

-

-

1,100

1,105

-

-

-

-

-

-

-

-

-

-

1,105

1,110

-

-

-

-

-

-

-

-

-

-

1,110

1,115

-

-

-

-

-

-

-

-

-

-

1,115

1,120

-

-

-

-

-

-

-

-

-

-

1,120

1,125

-

-

-

-

-

-

-

-

-

-

1,125

1,130

-

-

-

-

-

-

-

-

-

-

1,130

1,135

-

-

-

-

-

-

-

-

-

-

1,135

1,140

-

-

-

-

-

-

-

-

-

-

1,140

1,145

-

-

-

-

-

-

-

-

-

-

1,145

1,150

-

-

-

-

-

-

-

-

-

-

1,150

1,155

-

-

-

-

-

-

-

-

-

-

1,155

1,160

-

-

-

-

-

-

-

-

-

-

1,160

1,165

-

-

-

-

-

-

-

-

-

-

1,165

1,170

-

-

-

-

-

-

-

-

-

-

1,170

1,175

-

-

-

-

-

-

-

-

-

-

1,175

1,180

-

-

-

-

-

-

-

-

-

-

1,180

1,185

-

-

-

-

-

-

-

-

-

-

1,185

1,190

-

-

-

-

-

-

-

-

-

-

1,190

1,195

-

-

-

-

-

-

-

-

-

-

1,195

1,200

-

-

-

-

-

-

-

-

-

-

1,200

1,205

-

-

-

-

-

-

-

-

-

-

1,205

1,210

-

-

-

-

-

-

-

-

-

-

1,210

1,215

-

-

-

-

-

-

-

-

-

-

1,215

1,220

-

-

-

-

-

-

-

-

-

-

1,220

1,225

-

-

-

-

-

-

-

-

-

-

1,225

1,230

-

-

-

-

-

-

-

-

-

-

1,230

1,235

-

-

-

-

-

-

-

-

-

-

1,235

1,240

-

-

-

-

-

-

-

-

-

-

1,240

1,245

-

-

-

-

-

-

-

-

-

-

1,245

1,250

-

-

-

-

-

-

-

-

-

-

1,250

1,255

1,000

-

-

-

-

-

-

-

-

-

1,255

1,260

1,000

-

-

-

-

-

-

-

-

-

1,260

1,265

1,000

-

-

-

-

-

-

-

-

-

1,265

1,270

1,000

-

-

-

-

-

-

-

-

-

1,270

1,275

1,000

-

-

-

-

-

-

-

-

-

1,275

1,280

1,000

-

-

-

-

-

-

-

-

-

1,280

1,285

1,000

-

-

-

-

-

-

-

-

-

1,285

1,290

1,000

-

-

-

-

-

-

-

-

-

1,290

1,295

1,000

-

-

-

-

-

-

-

-

-

1,295

1,300

1,000

-

-

-

-

-

-

-

-

-

1,300

1,305

1,000

-

-

-

-

-

-

-

-

-

1,305

1,310

1,000

-

-

-

-

-

-

-

-

-

1,310

1,315

1,000

-

-

-

-

-

-

-

-

-

1,315

1,320

1,000

-

-

-

-

-

-

-

-

-

1,320

1,325

1,000

-

-

-

-

-

-

-

-

-

1,325

1,330

1,000

-

-

-

-

-

-

-

-

-

1,330

1,335

1,000

-

-

-

-

-

-

-

-

-

1,335

1,340

1,000

-

-

-

-

-

-

-

-

-

1,340

1,345

1,000

-

-

-

-

-

-

-

-

-

1,345

1,350

1,000

-

-

-

-

-

-

-

-

-

1,350

1,355

1,000

-

-

-

-

-

-

-

-

-

1,355

1,360

1,000

-

-

-

-

-

-

-

-

-

1,360

1,365

1,000

-

-

-

-

-

-

-

-

-

1,365

1,370

1,000

-

-

-

-

-

-

-

-

-

1,370

1,375

1,000

-

-

-

-

-

-

-

-

-

1,375

1,380

1,000

-

-

-

-

-

-

-

-

-

1,380

1,385

1,000

-

-

-

-

-

-

-

-

-

1,385

1,390

1,000

-

-

-

-

-

-

-

-

-

1,390

1,395

1,000

-

-

-

-

-

-

-

-

-

1,395

1,400

1,000

-

-

-

-

-

-

-

-

-

1,400

1,405

1,000

-

-

-

-

-

-

-

-

-

1,405

1,410

1,000

-

-

-

-

-

-

-

-

-

1,410

1,415

1,000

-

-

-

-

-

-

-

-

-

1,415

1,420

1,000

-

-

-

-

-

-

-

-

-

1,420

1,425

1,000

-

-

-

-

-

-

-

-

-

1,425

1,430

1,000

-

-

-

-

-

-

-

-

-

1,430

1,435

1,000

-

-

-

-

-

-

-

-

-

1,435

1,440

1,000

-

-

-

-

-

-

-

-

-

1,440

1,445

1,000

-

-

-

-

-

-

-

-

-

1,445

1,450

1,000

-

-

-

-

-

-

-

-

-

1,450

1,455

1,000

-

-

-

-

-

-

-

-

-

1,455

1,460

1,000

-

-

-

-

-

-

-

-

-

1,460

1,465

1,000

-

-

-

-

-

-

-

-

-

1,465

1,470

1,000

-

-

-

-

-

-

-

-

-

1,470

1,475

1,000

-

-

-

-

-

-

-

-

-

1,475

1,480

1,000

-

-

-

-

-

-

-

-

-

1,480

1,485

1,000

-

-

-

-

-

-

-

-

-

1,485

1,490

1,000

-

-

-

-

-

-

-

-

-

1,490

1,495

1,000

-

-

-

-

-

-

-

-

-

1,495

1,500

1,000

-

-

-

-

-

-

-

-

-

1,500

1,505

1,000

-

-

-

-

-

-

-

-

-

1,505

1,510

1,000

-

-

-

-

-

-

-

-

-

1,510

1,520

1,000

-

-

-

-

-

-

-

-

-

1,520

1,530

1,000

-

-

-

-

-

-

-

-

-

1,530

1,540

1,000

-

-

-

-

-

-

-

-

-

1,540

1,550

1,000

-

-

-

-

-

-

-

-

-

1,550

1,560

1,000

-

-

-

-

-

-

-

-

-

1,560

1,570

1,000

-

-

-

-

-

-

-

-

-

1,570

1,580

1,000

-

-

-

-

-

-

-

-

-

1,580

1,590

1,000

-

-

-

-

-

-

-

-

-

1,590

1,600

1,000

-

-

-

-

-

-

-

-

-

1,600

1,610

1,000

-

-

-

-

-

-

-

-

-

1,610

1,620

1,000

-

-

-

-

-

-

-

-

-

1,620

1,630

1,000

-

-

-

-

-

-

-

-

-

1,630

1,640

1,000

-

-

-

-

-

-

-

-

-

1,640

1,650

1,000

-

-

-

-

-

-

-

-

-

1,650

1,660

1,000

-

-

-

-

-

-

-

-

-

1,660

1,670

1,000

-

-

-

-

-

-

-

-

-

1,670

1,680

1,000

-

-

-

-

-

-

-

-

-

1,680

1,690

1,000

-

-

-

-

-

-

-

-

-

1,690

1,700

1,000

-

-

-

-

-

-

-

-

-

1,700

1,710

1,000

-

-

-

-

-

-

-

-

-

1,710

1,720

1,000

-

-

-

-

-

-

-

-

-

1,720

1,730

1,000

1,000

-

-

-

-

-

-

-

-

1,730

1,740

1,000

1,000

-

-

-

-

-

-

-

-

1,740

1,750

1,000

1,000

-

-

-

-

-

-

-

-

1,750

1,760

1,000

1,000

-

-

-

-

-

-

-

-

1,760

1,770

1,000

1,000

-

-

-

-

-

-

-

-

1,770

1,780

1,000

1,000

-

-

-

-

-

-

-

-

1,780

1,790

1,000

1,000

-

-

-

-

-

-

-

-

1,790

1,800

1,000

1,000

-

-

-

-

-

-

-

-

1,800

1,810

1,000

1,000

-

-

-

-

-

-

-

-

1,810

1,820

1,000

1,000

-

-

-

-

-

-

-

-

1,820

1,830

1,000

1,000

-

-

-

-

-

-

-

-

1,830

1,840

1,000

1,000

-

-

-

-

-

-

-

-

1,840

1,850

1,000

1,000

-

-

-

-

-

-

-

-

1,850

1,860

1,000

1,000

-

-

-

-

-

-

-

-

1,860

1,870

1,000

1,000

-

-

-

-

-

-

-

-

1,870

1,880

1,000

1,000

-

-

-

-

-

-

-

-

1,880

1,890

1,000

1,000

-

-

-

-

-

-

-

-

1,890

1,900

1,000

1,000

-

-

-

-

-

-

-

-

1,900

1,910

1,000

1,000

-

-

-

-

-

-

-

-

1,910

1,920

1,000

1,000

-

-

-

-

-

-

-

-

1,920

1,930

1,000

1,000

-

-

-

-

-

-

-

-

1,930

1,940

1,470

1,000

-

-

-

-

-

-

-

-

1,940

1,950

2,060

1,000

-

-

-

-

-

-

-

-

1,950

1,960

2,640

1,000

-

-

-

-

-

-

-

-

1,960

1,970

3,230

1,000

-

-

-

-

-

-

-

-

1,970

1,980

3,820

1,000

1,000

-

-

-

-

-

-

-

1,980

1,990

4,410

1,000

1,000

-

-

-

-

-

-

-

1,990

2,000

5,000

1,000

1,000

-

-

-

-

-

-

-

2,000

2,010

5,590

1,000

1,000

-

-

-

-

-

-

-

2,010

2,020

6,180

1,000

1,000

-

-

-

-

-

-

-

2,020

2,030

6,770

1,000

1,000

-

-

-

-

-

-

-

2,030

2,040

7,360

1,000

1,000

-

-

-

-

-

-

-

2,040

2,050

7,950

1,000

1,000

-

-

-

-

-

-

-

2,050

2,060

8,530

1,000

1,000

-

-

-

-

-

-

-

2,060

2,070

9,120

1,000

1,000

-

-

-

-

-

-

-

2,070

2,080

9,710

1,000

1,000

-

-

-

-

-

-

-

2,080

2,090

10,300

1,000

1,000

-

-

-

-

-

-

-

2,090

2,100

10,890

1,000

1,000

-

-

-

-

-

-

-

2,100

2,110

11,480

1,000

1,000

-

-

-

-

-

-

-

2,110

2,120

12,070

1,000

1,000

-

-

-

-

-

-

-

2,120

2,130

12,660

1,000

1,000

-

-

-

-

-

-

-

2,130

2,140

13,250

1,000

1,000

-

-

-

-

-

-

-

2,140

2,150

13,840

1,000

1,000

-

-

-

-

-

-

-

2,150

2,160

14,420

1,000

1,000

-

-

-

-

-

-

-

2,160

2,170

15,010

1,000

1,000

-

-

-

-

-

-

-

2,170

2,180

15,600

1,000

1,000

-

-

-

-

-

-

-

2,180

2,190

16,190

1,000

1,000

-

-

-

-

-

-

-

2,190

2,200

16,780

1,000

1,000

-

-

-

-

-

-

-

2,200

2,210

17,370

1,000

1,000

-

-

-

-

-

-

-

2,210

2,220

17,960

1,000

1,000

-

-

-

-

-

-

-

2,220

2,230

18,550

1,000

1,000

1,000

-

-

-

-

-

-

2,230

2,240

19,140

1,000

1,000

1,000

-

-

-

-

-

-

2,240

2,250

19,730

1,000

1,000

1,000

-

-

-

-

-

-

2,250

2,260

20,310

1,000

1,000

1,000

-

-

-

-

-

-

2,260

2,270

20,900

1,000

1,000

1,000

-

-

-

-

-

-

2,270

2,280

21,490

1,000

1,000

1,000

-

-

-

-

-

-

2,280

2,290

22,080

1,000

1,000

1,000

-

-

-

-

-

-

2,290

2,300

22,670

1,000

1,000

1,000

-

-

-

-

-

-

2,300

2,310

23,260

1,000

1,000

1,000

-

-

-

-

-

-

2,310

2,320

23,850

1,350

1,000

1,000

-

-

-

-

-

-

2,320

2,330

24,440

1,940

1,000

1,000

-

-

-

-

-

-

2,330

2,340

25,030

2,530

1,000

1,000

-

-

-

-

-

-

2,340

2,350

25,620

3,120

1,000

1,000

-

-

-

-

-

-

2,350

2,360

26,200

3,700

1,000

1,000

-

-

-

-

-

-

2,360

2,370

26,790

4,290

1,000

1,000

-

-

-

-

-

-

2,370

2,380

27,380

4,880

1,000

1,000

-

-

-

-

-

-

2,380

2,390

27,970

5,470

1,000

1,000

-

-

-

-

-

-

2,390

2,400

28,560

6,060

1,000

1,000

-

-

-

-

-

-

2,400

2,410

29,150

6,650

1,000

1,000

-

-

-

-

-

-

2,410

2,420

29,740

7,240

1,000

1,000

-

-

-

-

-

-

2,420

2,430

30,330

7,830

1,000

1,000

-

-

-

-

-

-

2,430

2,440

30,920

8,420

1,000

1,000

-

-

-

-

-

-

2,440

2,450

31,510

9,010

1,000

1,000

-

-

-

-

-

-

2,450

2,460

32,090

9,590

1,000

1,000

-

-

-

-

-

-

2,460

2,470

32,680

10,180

1,000

1,000

-

-

-

-

-

-

2,470

2,480

33,270

10,770

1,000

1,000

1,000

-

-

-

-

-

2,480

2,490

33,860

11,360

1,000

1,000

1,000

-

-

-

-

-

2,490

2,500

34,450

11,950

1,000

1,000

1,000

-

-

-

-

-

2,500

2,510

35,040

12,540

1,000

1,000

1,000

-

-

-

-

-

2,510

2,520

35,630

13,130

1,000

1,000

1,000

-

-

-

-

-

2,520

2,530

36,220

13,720

1,000

1,000

1,000

-

-

-

-

-

2,530

2,540

36,810

14,310

1,000

1,000

1,000

-

-

-

-

-

2,540

2,550

37,400

14,900

1,000

1,000

1,000

-

-

-

-

-

2,550

2,560

37,980

15,480

1,000

1,000

1,000

-

-

-

-

-

2,560

2,570

38,570

16,070

1,000

1,000

1,000

-

-

-

-

-

2,570

2,580

39,160

16,660

1,000

1,000

1,000

-

-

-

-

-

2,580

2,590

39,750

17,250

1,000

1,000

1,000

-

-

-

-

-

2,590

2,600

40,340

17,840

1,000

1,000

1,000

-

-

-

-

-

2,600

2,610

40,930

18,430

1,000

1,000

1,000

-

-

-

-

-

2,610

2,620

41,520

19,020

1,000

1,000

1,000

-

-

-

-

-

2,620

2,630

42,110

19,610

1,000

1,000

1,000

-

-

-

-

-

2,630

2,640

42,700

20,200

1,000

1,000

1,000

-

-

-

-

-

2,640

2,650

43,290

20,790

1,000

1,000

1,000

-

-

-

-

-

2,650

2,660

43,870

21,370

1,000

1,000

1,000

-

-

-

-

-

2,660

2,670

44,460

21,960

1,000

1,000

1,000

-

-

-

-

-

2,670

2,680

45,050

22,550

1,000

1,000

1,000

-

-

-

-

-

2,680

2,690

45,640

23,140

1,220

1,000

1,000

-

-

-

-

-

2,690

2,700

46,230

23,730

1,230

1,000

1,000

-

-

-

-

-

2,700

2,710

46,820

24,320

1,820

1,000

1,000

-

-

-

-

-

2,710

2,720

47,410

24,910

2,410

1,000

1,000

-

-

-

-

-

2,720

2,730

48,000

25,500

3,000

1,000

1,000

1,000

-

-

-

-

2,730

2,740

48,590

26,090

3,590

1,000

1,000

1,000

-

-

-

-

2,740

2,750

49,180

26,680

4,180

1,000

1,000

1,000

-

-

-

-

2,750

2,760

49,760

27,260

4,760

1,000

1,000

1,000

-

-

-

-

2,760

2,770

50,350

27,850

5,350

1,000

1,000

1,000

-

-

-

-

2,770

2,780

50,940

28,440

5,940

1,000

1,000

1,000

-

-

-

-

2,780

2,790

51,530

29,030

6,530

1,000

1,000

1,000

-

-

-

-

2,790

2,800

52,120

29,620

7,120

1,000

1,000

1,000

-

-

-

-

2,800

2,810

52,710

30,210

7,710

1,000

1,000

1,000

-

-

-

-

2,810

2,820

53,300

30,800

8,300

1,000

1,000

1,000

-

-

-

-

2,820

2,830

53,890

31,390

8,890

1,000

1,000

1,000

-

-

-

-

2,830

2,840

54,480

31,980

9,480

1,000

1,000

1,000

-

-

-

-

2,840

2,850

55,070

32,570

10,070

1,000

1,000

1,000

-

-

-

-

2,850

2,860

55,650

33,150

10,650

1,000

1,000

1,000

-

-

-

-

2,860

2,870

56,240

33,740

11,240

1,000

1,000

1,000

-

-

-

-

2,870

2,880

56,830

34,330

11,830

1,000

1,000

1,000

-

-

-

-

2,880

2,890

57,420

34,920

12,420

1,000

1,000

1,000

-

-

-

-

2,890

2,900

58,010

35,510

13,010

1,000

1,000

1,000

-

-

-

-

2,900

2,910

58,600

36,100

13,600

1,000

1,000

1,000

-

-

-

-

2,910

2,920

59,190

36,690

14,190

1,000

1,000

1,000

-

-

-

-

2,920

2,930

59,780

37,280

14,780

1,000

1,000

1,000

-

-

-

-

2,930

2,940

60,370

37,870

15,370

1,000

1,000

1,000

-

-

-

-

2,940

2,950

60,960

38,460

15,960

1,000

1,000

1,000

-

-

-

-

2,950

2,960

61,540

39,040

16,540

1,000

1,000

1,000

-

-

-

-

2,960

2,970

62,130

39,630

17,130

1,000

1,000

1,000

-

-

-

-

2,970

2,980

62,720

40,220

17,720

1,000

1,000

1,000

1,000

-

-

-

2,980

2,990

63,310

40,810

18,310

1,000

1,000

1,000

1,000

-

-

-

2,990

3,000

63,900

41,400

18,900

1,000

1,000

1,000

1,000

-

-

-

3,000

3,020

64,780

42,280

19,780

1,000

1,000

1,000

1,000

-

-

-

3,020

3,040

65,960

43,460

20,960

1,000

1,000

1,000

1,000

-

-

-

3,040

3,060

67,140

44,640

22,140

1,000

1,000

1,000

1,000

-

-

-

3,060

3,080

68,320

45,820

23,320

1,000

1,000

1,000

1,000

-

-

-

3,080

3,100

69,500

47,000

24,500

2,000

1,000

1,000

1,000

-

-

-

3,100

3,120

70,670

48,170

25,670

3,170

1,000

1,000

1,000

-

-

-

3,120

3,140

71,850

49,350

26,850

4,350

1,000

1,000

1,000

-

-

-

3,140

3,160

73,030

50,530

28,030

5,530

1,000

1,000

1,000

-

-

-

3,160

3,180

74,210

51,710

29,210

6,710

1,000

1,000

1,000

-

-

-

3,180

3,200

75,390

52,890

30,390

7,890

1,000

1,000

1,000

-

-

-

3,200

3,220

76,560

54,060

31,560

9,060

1,000

1,000

1,000

-

-

-

3,220

3,240

77,740

55,240

32,740

10,240

1,000

1,000

1,000

1,000

-

-

3,240

3,260

78,920

56,420

33,920

11,420

1,000

1,000

1,000

1,000

-

-

3,260

3,280

80,100

57,600

35,100

12,600

1,000

1,000

1,000

1,000

-

-

3,280

3,300

81,280

58,780

36,280

13,780

1,000

1,000

1,000

1,000

-

-

3,300

3,320

82,450

59,950

37,450

14,950

1,000

1,000

1,000

1,000

-

-

3,320

3,340

83,630

61,130

38,630

16,130

1,000

1,000

1,000

1,000

-

-

3,340

3,360

85,410

62,910

40,410

17,910

1,000

1,000

1,000

1,000

-

-

3,360

3,380

87,310

64,810

42,310

19,810

1,000

1,000

1,000

1,000

-

-

3,380

3,400

89,210

66,710

44,210

21,710

1,000

1,000

1,000

1,000

-

-

3,400

3,420

91,100

68,600

46,100

23,600

1,100

1,000

1,000

1,000

-

-

3,420

3,440

93,000

70,500

48,000

25,500

3,000

1,000

1,000

1,000

1,000

-

3,440

3,460

94,900

72,400

49,900

27,400

4,900

1,000

1,000

1,000

1,000

-

3,460

3,480

96,800

74,300

51,800

29,300

6,800

1,000

1,000

1,000

1,000

-

3,480

3,500

98,700

76,200

53,700

31,200

8,700

1,000

1,000

1,000

1,000

-

3,500

3,520

100,590

78,090

55,590

33,090

10,590

1,000

1,000

1,000

1,000

-

3,520

3,540

102,490

79,990

57,490

34,990

12,490

1,000

1,000

1,000

1,000

-

3,540

3,560

104,390

81,890

59,390

36,890

14,390

1,000

1,000

1,000

1,000

-

3,560

3,580

106,290

83,790

61,290

38,790

16,290

1,000

1,000

1,000

1,000

-

3,580

3,600

108,190

85,690

63,190

40,690

18,190

1,000

1,000

1,000

1,000

-

3,600

3,620

110,080

87,580

65,080

42,580

20,080

1,000

1,000

1,000

1,000

1,000

3,620

3,640

111,980

89,480

66,980

44,480

21,980

1,000

1,000

1,000

1,000

1,000

3,640

3,660

113,880

91,380

68,880

46,380

23,880

1,380

1,000

1,000

1,000

1,000

3,660

3,680

115,780

93,280

70,780

48,280

25,780

3,280

1,000

1,000

1,000

1,000

3,680

3,700

117,680

95,180

72,680

50,180

27,680

5,180

1,000

1,000

1,000

1,000

3,700

3,720

119,570

97,070

74,570

52,070

29,570

7,070

1,000

1,000

1,000

1,000

3,720

3,740

121,470

98,970

76,470

53,970

31,470

8,970

1,000

1,000

1,000

1,000

3,740

3,760

123,370

100,870

78,370

55,870

33,370

10,870

1,000

1,000

1,000

1,000

3,760

3,780

125,270

102,770

80,270

57,770

35,270

12,770

1,000

1,000

1,000

1,000

3,780

3,800

127,170

104,670

82,170

59,670

37,170

14,670

1,000

1,000

1,000

1,000

3,800

3,820

129,060

106,560

84,060

61,560

39,060

16,560

1,000

1,000

1,000

1,000

3,820

3,840

130,960

108,460

85,960

63,460

40,960

18,460

1,000

1,000

1,000

1,000

3,840

3,860

132,860

110,360

87,860

65,360

42,860

20,360

1,000

1,000

1,000

1,000

3,860

3,880

134,760

112,260

89,760

67,260

44,760

22,260

1,000

1,000

1,000

1,000

3,880

3,900

136,660

114,160

91,660

69,160

46,660

24,160

1,660

1,000

1,000

1,000

3,900

3,920

138,550

116,050

93,550

71,050

48,550

26,050

3,550

1,000

1,000

1,000

3,920

3,940

140,450

117,950

95,450

72,950

50,450

27,950

5,450

1,000

1,000

1,000

3,940

3,960

142,350

119,850

97,350

74,850

52,350

29,850

7,350

1,000

1,000

1,000

3,960

3,980

144,250

121,750

99,250

76,750

54,250

31,750

9,250

1,000

1,000

1,000

3,980

4,000

146,150

123,650

101,150

78,650

56,150

33,650

11,150

1,000

1,000

1,000

4,000

4,020

148,040

125,540

103,040

80,540

58,040

35,540

13,040

1,000

1,000

1,000

4,020

4,040

149,940

127,440

104,940

82,440

59,940

37,440

14,940

1,000

1,000

1,000

4,040

4,060

151,840

129,340

106,840

84,340

61,840

39,340

16,840

1,000

1,000

1,000

4,060

4,080

153,740

131,240

108,740

86,240

63,740

41,240

18,740

1,000

1,000

1,000

4,080

4,100

155,640

133,140

110,640

88,140

65,640

43,140

20,640

1,000

1,000

1,000

4,100

4,120

157,530

135,030

112,530

90,030

67,530

45,030

22,530

1,000

1,000

1,000

4,120

4,140

159,430

136,930

114,430

91,930

69,430

46,930

24,430

1,930

1,000

1,000

4,140

4,160

161,330

138,830

116,330

93,830

71,330

48,830

26,330

3,830

1,000

1,000

4,160

4,180

163,230

140,730

118,230

95,730

73,230

50,730

28,230

5,730

1,000

1,000

4,180

4,200

165,130

142,630

120,130

97,630

75,130

52,630

30,130

7,630

1,000

1,000

4,200

4,220

167,020

144,520

122,020

99,520

77,020

54,520

32,020

9,520

1,000

1,000

4,220

4,240

168,920

146,420

123,920

101,420

78,920

56,420

33,920

11,420

1,000

1,000

4,240

4,260

170,820

148,320

125,820

103,320

80,820

58,320

35,820

13,320

1,000

1,000

4,260

4,280

172,720

150,220

127,720

105,220

82,720

60,220

37,720

15,220

1,000

1,000

4,280

4,300

174,620

152,120

129,620

107,120

84,620

62,120

39,620

17,120

1,000

1,000

4,300

4,320

176,510

154,010

131,510

109,010

86,510

64,010

41,510

19,010

1,000

1,000

4,320

4,340

178,410

155,910

133,410

110,910

88,410

65,910

43,410

20,910

1,000

1,000

4,340

4,360

180,360

157,860

135,360

112,860

90,360

67,860

45,360

22,860

1,000

1,000

4,360

4,380

182,420

159,920

137,420

114,920

92,420

69,920

47,420

24,920

2,420

1,000

4,380

4,400

184,480

161,980

139,480

116,980

94,480

71,980

49,480

26,980

4,480

1,000

4,400

4,420

186,540

164,040

141,540

119,040

96,540

74,040

51,540

29,040

6,540

1,000

4,420

4,440

188,600

166,100

143,600

121,100

98,600

76,100

53,600

31,100

8,600

1,000

4,440

4,460

190,660

168,160

145,660

123,160

100,660

78,160

55,660

33,160

10,660

1,000

4,460

4,480

192,720

170,220

147,720

125,220

102,720

80,220

57,720

35,220

12,720

1,000

4,480

4,500

194,780

172,280

149,780

127,280

104,780

82,280

59,780

37,280

14,780

1,000

4,500

4,520

196,840

174,340

151,840

129,340

106,840

84,340

61,840

39,340

16,840

1,000

4,520

4,540

198,900

176,400

153,900

131,400

108,900

86,400

63,900

41,400

18,900

1,000

4,540

4,560

200,960

178,460

155,960

133,460

110,960

88,460

65,960

43,460

20,960

1,000

4,560

4,580

203,020

180,520

158,020

135,520

113,020

90,520

68,020

45,520

23,020

1,000

4,580

4,600

205,080

182,580

160,080

137,580

115,080

92,580

70,080

47,580

25,080

2,580

4,600

4,620

207,140

184,640

162,140

139,640

117,140

94,640

72,140

49,640

27,140

4,640

4,620

4,640

209,200

186,700

164,200

141,700

119,200

96,700

74,200

51,700

29,200

6,700

4,640

4,660

211,260

188,760

166,260

143,760

121,260

98,760

76,260

53,760

31,260

8,760

4,660

4,680

213,320

190,820

168,320

145,820

123,320

100,820

78,320

55,820

33,320

10,820

4,680

4,700

215,380

192,880

170,380

147,880

125,380

102,880

80,380

57,880

35,380

12,880

4,700

4,720

217,440

194,940

172,440

149,940

127,440

104,940

82,440

59,940

37,440

14,940

4,720

4,740

219,500

197,000

174,500

152,000

129,500

107,000

84,500

62,000

39,500

17,000

4,740

4,760

221,560

199,060

176,560

154,060

131,560

109,060

86,560

64,060

41,560

19,060

4,760

4,780

223,620

201,120

178,620

156,120

133,620

111,120

88,620

66,120

43,620

21,120

4,780

4,800

225,680

203,180

180,680

158,180

135,680

113,180

90,680

68,180

45,680

23,180

4,800

4,820

227,740

205,240

182,740

160,240

137,740

115,240

92,740

70,240

47,740

25,240

4,820

4,840

229,800

207,300

184,800

162,300

139,800

117,300

94,800

72,300

49,800

27,300

4,840

4,860

231,860

209,360

186,860

164,360

141,860

119,360

96,860

74,360

51,860

29,360

4,860

4,880

233,920

211,420

188,920

166,420

143,920

121,420

98,920

76,420

53,920

31,420

4,880

4,900

235,980

213,480

190,980

168,480

145,980

123,480

100,980

78,480

55,980

33,480

4,900

4,920

238,040

215,540

193,040

170,540

148,040

125,540

103,040

80,540

58,040

35,540

4,920

4,940

240,100

217,600

195,100

172,600

150,100

127,600

105,100

82,600

60,100

37,600

4,940

4,960

242,160

219,660

197,160

174,660

152,160

129,660

107,160

84,660

62,160

39,660

4,960

4,980

244,220

221,720

199,220

176,720

154,220

131,720

109,220

86,720

64,220

41,720

4,980

5,000

246,280

223,780

201,280

178,780

156,280

133,780

111,280

88,780

66,280

43,780

5,000

5,020

248,520

226,020

203,520

181,020

158,520

136,020

113,520

91,020

68,520

46,020

5,020

5,040

250,940

228,440

205,940

183,440

160,940

138,440

115,940

93,440

70,940

48,440

5,040

5,060

253,360

230,860

208,360

185,860

163,360

140,860

118,360

95,860

73,360

50,860

5,060

5,080

255,780

233,280

210,780

188,280

165,780

143,280

120,780

98,280

75,780

53,280

5,080

5,100

258,200

235,700

213,200

190,700

168,200

145,700

123,200

100,700

78,200

55,700

5,100

5,120

260,620

238,120

215,620

193,120

170,620

148,120

125,620

103,120

80,620

58,120

5,120

5,140

263,040

240,540

218,040

195,540

173,040

150,540

128,040

105,540

83,040

60,540

5,140

5,160

265,460

242,960

220,460

197,960

175,460

152,960

130,460

107,960

85,460

62,960

5,160

5,180

267,880

245,380

222,880

200,380

177,880

155,380

132,880

110,380

87,880

65,380

5,180

5,200

270,300

247,800

225,300

202,800

180,300

157,800

135,300

112,800

90,300

67,800

5,200

5,220

272,720

250,220

227,720

205,220

182,720

160,220

137,720

115,220

92,720

70,220

5,220

5,240

275,140

252,640

230,140

207,640

185,140

162,640

140,140

117,640

95,140

72,640

5,240

5,260

277,560

255,060

232,560

210,060

187,560

165,060

142,560

120,060

97,560

75,060

5,260

5,280

279,980

257,480

234,980

212,480

189,980

167,480

144,980

122,480

99,980

77,480

5,280

5,300

282,400

259,900

237,400

214,900

192,400

169,900

147,400

124,900

102,400

79,900

5,300

5,320

284,820

262,320

239,820

217,320

194,820

172,320

149,820

127,320

104,820

82,320

5,320

5,340

287,240

264,740

242,240

219,740

197,240

174,740

152,240

129,740

107,240

84,740

5,340

5,360

289,660

267,160

244,660

222,160

199,660

177,160

154,660

132,160

109,660

87,160

5,360

5,380

292,080

269,580

247,080

224,580

202,080

179,580

157,080

134,580

112,080

89,580

5,380

5,400

294,500

272,000

249,500

227,000

204,500

182,000

159,500

137,000

114,500

92,000

5,400

5,420

296,920

274,420

251,920

229,420

206,920

184,420

161,920

139,420

116,920

94,420

5,420

5,440

299,340

276,840

254,340

231,840

209,340

186,840

164,340

141,840

119,340

96,840

5,440

5,460

301,760

279,260

256,760

234,260

211,760

189,260

166,760

144,260

121,760

99,260

5,460

5,480

304,180

281,680

259,180

236,680

214,180

191,680

169,180

146,680

124,180

101,680

5,480

5,500

306,600

284,100

261,600

239,100

216,600

194,100

171,600

149,100

126,600

104,100

5,500

5,520

309,020

286,520

264,020

241,520

219,020

196,520

174,020

151,520

129,020

106,520

5,520

5,540

311,440

288,940

266,440

243,940

221,440

198,940

176,440

153,940

131,440

108,940

5,540

5,560

313,860

291,360

268,860

246,360

223,860

201,360

178,860

156,360

133,860

111,360

5,560

5,580

316,280

293,780

271,280

248,780

226,280

203,780

181,280

158,780

136,280

113,780

5,580

5,600

318,700

296,200

273,700

251,200

228,700

206,200

183,700

161,200

138,700

116,200

5,600

5,620

321,120

298,620

276,120

253,620

231,120

208,620

186,120

163,620

141,120

118,620

5,620

5,640

323,540

301,040

278,540

256,040

233,540

211,040

188,540

166,040

143,540

121,040

5,640

5,660

325,960

303,460

280,960

258,460

235,960

213,460

190,960

168,460

145,960

123,460

5,660

5,680

328,380

305,880

283,380

260,880

238,380

215,880

193,380

170,880

148,380

125,880

5,680

5,700

330,800

308,300

285,800

263,300

240,800

218,300

195,800

173,300

150,800

128,300

5,700

5,720

333,220

310,720

288,220

265,720

243,220

220,720

198,220

175,720

153,220

130,720

5,720

5,740

335,640

313,140

290,640

268,140

245,640

223,140

200,640

178,140

155,640

133,140

5,740

5,760

338,060

315,560

293,060

270,560

248,060

225,560

203,060

180,560

158,060

135,560

5,760

5,780

340,480

317,980

295,480

272,980

250,480

227,980

205,480

182,980

160,480

137,980

5,780

5,800

342,900

320,400

297,900

275,400

252,900

230,400

207,900

185,400

162,900

140,400

5,800

5,820

345,320

322,820

300,320

277,820

255,320

232,820

210,320

187,820

165,320

142,820

5,820

5,840

347,740

325,240

302,740

280,240

257,740

235,240

212,740

190,240

167,740

145,240

5,840

5,860

350,540

328,040

305,540

283,040

260,540

238,040

215,540

193,040

170,540

148,040

5,860

5,880

353,420

330,920

308,420

285,920

263,420

240,920

218,420

195,920

173,420

150,920

5,880

5,900

356,300

333,800

311,300

288,800

266,300

243,800

221,300

198,800

176,300

153,800

5,900

5,920

359,180

336,680

314,180

291,680

269,180

246,680

224,180

201,680

179,180

156,680

5,920

5,940

362,060

339,560

317,060

294,560

272,060

249,560

227,060

204,560

182,060

159,560

5,940

5,960

364,940

342,440

319,940

297,440

274,940

252,440

229,940

207,440

184,940

162,440

5,960

5,980

367,820

345,320

322,820

300,320

277,820

255,320

232,820

210,320

187,820

165,320

5,980

6,000

370,700

348,200

325,700

303,200

280,700

258,200

235,700

213,200

190,700

168,200

6,000

6,020

373,580

351,080

328,580

306,080

283,580

261,080

238,580

216,080

193,580

171,080

6,020

6,040

376,460

353,960

331,460

308,960

286,460

263,960

241,460

218,960

196,460

173,960

6,040

6,060

379,340

356,840

334,340

311,840

289,340

266,840

244,340

221,840

199,340

176,840

6,060

6,080

382,220

359,720

337,220

314,720

292,220

269,720

247,220

224,720

202,220

179,720

6,080

6,100

385,100

362,600

340,100

317,600

295,100

272,600

250,100

227,600

205,100

182,600

6,100

6,120

387,980

365,480

342,980

320,480

297,980

275,480

252,980

230,480

207,980

185,480

6,120

6,140

390,860

368,360

345,860

323,360

300,860

278,360

255,860

233,360

210,860

188,360

6,140

6,160

393,740

371,240

348,740

326,240

303,740

281,240

258,740

236,240

213,740

191,240

6,160

6,180

396,620

374,120

351,620

329,120

306,620

284,120

261,620

239,120

216,620

194,120

6,180

6,200

399,500

377,000

354,500

332,000

309,500

287,000

264,500

242,000

219,500

197,000

6,200

6,220

402,380

379,880

357,380

334,880

312,380

289,880

267,380

244,880

222,380

199,880

6,220

6,240

405,260

382,760

360,260

337,760

315,260

292,760

270,260

247,760

225,260

202,760

6,240

6,260

408,140

385,640

363,140

340,640

318,140

295,640

273,140

250,640

228,140

205,640

6,260

6,280

411,020

388,520

366,020

343,520

321,020

298,520

276,020

253,520

231,020

208,520

6,280

6,300

413,900

391,400

368,900

346,400

323,900

301,400

278,900

256,400

233,900

211,400

6,300

6,320

416,780

394,280

371,780

349,280

326,780

304,280

281,780

259,280

236,780

214,280

6,320

6,340

419,660

397,160

374,660

352,160

329,660

307,160

284,660

262,160

239,660

217,160

6,340

6,360

422,540

400,040

377,540

355,040

332,540

310,040

287,540

265,040

242,540

220,040

6,360

6,380

425,420

402,920

380,420

357,920

335,420

312,920

290,420

267,920

245,420

222,920

6,380

6,400

428,300

405,800

383,300

360,800

338,300

315,800

293,300

270,800

248,300

225,800

6,400

6,420

431,180

408,680

386,180

363,680

341,180

318,680

296,180

273,680

251,180

228,680

6,420

6,440

434,060

411,560

389,060

366,560

344,060

321,560

299,060

276,560

254,060

231,560

6,440

6,460

436,940

414,440

391,940

369,440

346,940

324,440

301,940

279,440

256,940

234,440

6,460

6,480

439,820

417,320

394,820

372,320

349,820

327,320

304,820

282,320

259,820

237,320

6,480

6,500

442,700

420,200

397,700

375,200

352,700

330,200

307,700

285,200

262,700

240,200

6,500

6,520

445,580

423,080

400,580

378,080

355,580

333,080

310,580

288,080

265,580

243,080

6,520

6,540

448,460

425,960

403,460

380,960

358,460

335,960

313,460

290,960

268,460

245,960

6,540

6,560

451,340

428,840

406,340

383,840

361,340

338,840

316,340

293,840

271,340

248,840

6,560

6,580

454,220

431,720

409,220

386,720

364,220

341,720

319,220

296,720

274,220

251,720

6,580

6,600

457,100

434,600

412,100

389,600

367,100

344,600

322,100

299,600

277,100

254,600

6,600

6,620

459,980

437,480

414,980

392,480

369,980

347,480

324,980

302,480

279,980

257,480

6,620

6,640

462,860

440,360

417,860

395,360

372,860

350,360

327,860

305,360

282,860

260,360

6,640

6,660

465,740

443,240

420,740

398,240

375,740

353,240

330,740

308,240

285,740

263,240

6,660

6,680

468,620

446,120

423,620

401,120

378,620

356,120

333,620

311,120

288,620

266,120

6,680

6,700

471,500

449,000

426,500

404,000

381,500

359,000

336,500

314,000

291,500

269,000

6,700

6,720

474,380

451,880

429,380

406,880

384,380

361,880

339,380

316,880

294,380

271,880

6,720

6,740

477,260

454,760

432,260

409,760

387,260

364,760

342,260

319,760

297,260

274,760

6,740

6,760

480,140

457,640

435,140

412,640

390,140

367,640

345,140

322,640

300,140

277,640

6,760

6,780

483,020

460,520

438,020

415,520

393,020

370,520

348,020

325,520

303,020

280,520

6,780

6,800

485,900

463,400

440,900

418,400

395,900

373,400

350,900

328,400

305,900

283,400

6,800

6,820

488,780

466,280

443,780

421,280

398,780

376,280

353,780

331,280

308,780

286,280

6,820

6,840

491,660

469,160

446,660

424,160

401,660

379,160

356,660

334,160

311,660

289,160

6,840

6,860

494,540

472,040

449,540

427,040

404,540

382,040

359,540

337,040

314,540

292,040

6,860

6,880

497,420

474,920

452,420

429,920

407,420

384,920

362,420

339,920

317,420

294,920

6,880

6,900

500,300

477,800

455,300

432,800

410,300

387,800

365,300

342,800

320,300

297,800

6,900

6,920

503,180

480,680

458,180

435,680

413,180

390,680

368,180

345,680

323,180

300,680

6,920

6,940

506,060

483,560

461,060

438,560

416,060

393,560

371,060

348,560

326,060

303,560

6,940

6,960

508,940

486,440

463,940

441,440

418,940

396,440

373,940

351,440

328,940

306,440

6,960

6,980

511,820

489,320

466,820

444,320

421,820

399,320

376,820

354,320

331,820

309,320

6,980

7,000

514,700

492,200

469,700

447,200

424,700

402,200

379,700

357,200

334,700

312,200

7,000

7,020

517,580

495,080

472,580

450,080

427,580

405,080

382,580

360,080

337,580

315,080

7,020

7,040

520,460

497,960

475,460

452,960

430,460

407,960

385,460

362,960

340,460

317,960

7,040

7,060

523,340

500,840

478,340

455,840

433,340

410,840

388,340

365,840

343,340

320,840

7,060

7,080

526,220

503,720

481,220

458,720

436,220

413,720

391,220

368,720

346,220

323,720

7,080

7,100

529,100

506,600

484,100

461,600

439,100

416,600

394,100

371,600

349,100

326,600

7,100

7,120

531,980

509,480

486,980

464,480

441,980

419,480

396,980

374,480

351,980

329,480

7,120

7,140

534,860

512,360

489,860

467,360

444,860

422,360

399,860

377,360

354,860

332,360

7,140

7,160

537,740

515,240

492,740

470,240

447,740

425,240

402,740

380,240

357,740

335,240

7,160

7,180

540,620

518,120

495,620

473,120

450,620

428,120

405,620

383,120

360,620

338,120

7,180

7,200

543,800

521,000

498,500

476,000

453,500

431,000

408,500

386,000

363,500

341,000

7,200

7,220

547,000

523,880

501,380

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456,380

433,880

411,380

388,880

366,380

343,880

7,220

7,240

550,200

526,760

504,260

481,760

459,260

436,760

414,260

391,760

369,260

346,760

7,240

7,260

553,400

529,640

507,140

484,640

462,140

439,640

417,140

394,640

372,140

349,640

7,260

7,280

556,600

532,520

510,020

487,520

465,020

442,520

420,020

397,520

375,020

352,520

7,280

7,300

559,800

535,400

512,900

490,400

467,900

445,400

422,900

400,400

377,900

355,400

7,300

7,320

563,000

538,280

515,780

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470,780

448,280

425,780

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380,780

358,280

7,320

7,340

566,200

541,200

518,660

496,160

473,660

451,160

428,660

406,160

383,660

361,160

7,340

7,360

569,400

544,400

521,540

499,040

476,540

454,040

431,540

409,040

386,540

364,040

7,360

7,380

572,600

547,600

524,420

501,920

479,420

456,920

434,420

411,920

389,420

366,920

7,380

7,400

575,800

550,800

527,300

504,800

482,300

459,800

437,300

414,800

392,300

369,800

7,400

7,420

579,000

554,000

530,180

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485,180

462,680

440,180

417,680

395,180

372,680

7,420

7,440

582,200

557,200

533,060

510,560

488,060

465,560

443,060

420,560

398,060

375,560

7,440

7,460

585,400

560,400

535,940

513,440

490,940

468,440

445,940

423,440

400,940

378,440

7,460

7,480

588,600

563,600

538,820

516,320

493,820

471,320

448,820

426,320

403,820

381,320

7,480

7,500

591,800

566,800

541,800

519,200

496,700

474,200

451,700

429,200

406,700

384,200

7,500

7,520

595,000

570,000

545,000

522,080

499,580

477,080

454,580

432,080

409,580

387,080

7,520

7,540

598,200

573,200

548,200

524,960

502,460

479,960

457,460

434,960

412,460

389,960

7,540

7,560

601,400

576,400

551,400

527,840

505,340

482,840

460,340

437,840

415,340

392,840

7,560

7,580

604,600

579,600

554,600

530,720

508,220

485,720

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440,720

418,220

395,720

7,580

7,600

607,800

582,800

557,800

533,600

511,100

488,600

466,100

443,600

421,100

398,600

7,600

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611,000

586,000

561,000

536,480

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614,200

589,200

564,200

539,360

516,860

494,360

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426,860

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7,640

7,660

617,400

592,400

567,400

542,400

519,740

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452,240

429,740

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7,660

7,680

620,600

595,600

570,600

545,600

522,620

500,120

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455,120

432,620

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7,680

7,700

623,800

598,800

573,800

548,800

525,500

503,000

480,500

458,000

435,500

413,000

7,700

7,720

627,000

602,000

577,000

552,000

528,380

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7,720

7,740

630,200

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580,200

555,200

531,260

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441,260

418,760

7,740

7,760

633,400

608,400

583,400

558,400

534,140

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466,640

444,140

421,640

7,760

7,780

636,600

611,600

586,600

561,600

537,020

514,520

492,020

469,520

447,020

424,520

7,780

7,800

639,800

614,800

589,800

564,800

539,900

517,400

494,900

472,400

449,900

427,400

7,800

7,820

643,000

618,000

593,000

568,000

543,000

520,280

497,780

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430,280

7,820

7,840

646,200

621,200

596,200

571,200

546,200

523,160

500,660

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455,660

433,160

7,840

7,860

649,400

624,400

599,400

574,400

549,400

526,040

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481,040

458,540

436,040

7,860

7,880

652,600

627,600

602,600

577,600

552,600

528,920

506,420

483,920

461,420

438,920

7,880

7,900

655,800

630,800

605,800

580,800

555,800

531,800

509,300

486,800

464,300

441,800

7,900

7,920

659,000

634,000

609,000

584,000

559,000

534,680

512,180

489,680

467,180

444,680

7,920

7,940

662,200

637,200

612,200

587,200

562,200

537,560

515,060

492,560

470,060

447,560

7,940

7,960

665,400

640,400

615,400

590,400

565,400

540,440

517,940

495,440

472,940

450,440

7,960

7,980

668,600

643,600

618,600

593,600

568,600

543,600

520,820

498,320

475,820

453,320

7,980

8,000

671,800

646,800

621,800

596,800

571,800

546,800

523,700

501,200

478,700

456,200

8,000

8,020

675,000

650,000

625,000

600,000

575,000

550,000

526,580

504,080

481,580

459,080

8,020

8,040

678,200

653,200

628,200

603,200

578,200

553,200

529,460

506,960

484,460

461,960

8,040

8,060

681,400

656,400

631,400

606,400

581,400

556,400

532,340

509,840

487,340

464,840

8,060

8,080

684,600

659,600

634,600

609,600

584,600

559,600

535,220

512,720

490,220

467,720

8,080

8,100

687,800

662,800

637,800

612,800

587,800

562,800

538,100

515,600

493,100

470,600

8,100

8,120

691,000

666,000

641,000

616,000

591,000

566,000

541,000

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694,200

669,200

644,200

619,200

594,200

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544,200

521,360

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697,400

672,400

647,400

622,400

597,400

572,400

547,400

524,240

501,740

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8,160

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700,600

675,600

650,600

625,600

600,600

575,600

550,600

527,120

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703,800

678,800

653,800

628,800

603,800

578,800

553,800

530,000

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485,000

8,200

8,220

707,000

682,000

657,000

632,000

607,000

582,000

557,000

532,880

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487,880

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8,240

710,200

685,200

660,200

635,200

610,200

585,200

560,200

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8,240

8,260

713,400

688,400

663,400

638,400

613,400

588,400

563,400

538,640

516,140

493,640

8,260

8,280

716,600

691,600

666,600

641,600

616,600

591,600

566,600

541,600

519,020

496,520

8,280

8,300

719,800

694,800

669,800

644,800

619,800

594,800

569,800

544,800

521,900

499,400

8,300

8,320

723,000

698,000

673,000

648,000

623,000

598,000

573,000

548,000

524,780

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8,320

8,340

726,200

701,200

676,200

651,200

626,200

601,200

576,200

551,200

527,660

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8,340

8,360

729,400

704,400

679,400

654,400

629,400

604,400

579,400

554,400

530,540

508,040

8,360

8,380

732,600

707,600

682,600

657,600

632,600

607,600

582,600

557,600

533,420

510,920

8,380

8,400

735,800

710,800

685,800

660,800

635,800

610,800

585,800

560,800

536,300

513,800

8,400

8,420

739,000

714,000

689,000

664,000

639,000

614,000

589,000

564,000

539,180

516,680

8,420

8,440

742,200

717,200

692,200

667,200

642,200

617,200

592,200

567,200

542,200

519,560

8,440

8,460

745,400

720,400

695,400

670,400

645,400

620,400

595,400

570,400

545,400

522,440

8,460

8,480

748,600

723,600

698,600

673,600

648,600

623,600

598,600

573,600

548,600

525,320

8,480

8,500

751,800

726,800

701,800

676,800

651,800

626,800

601,800

576,800

551,800

528,200

8,500

8,520

755,000

730,000

705,000

680,000

655,000

630,000

605,000

580,000

555,000

531,080

8,520

8,540

758,200

733,200

708,200

683,200

658,200

633,200

608,200

583,200

558,200

533,960

8,540

8,560

761,400

736,400

711,400

686,400

661,400

636,400

611,400

586,400

561,400

536,840

8,560

8,580

764,600

739,600

714,600

689,600

664,600

639,600

614,600

589,600

564,600

539,720

8,580

8,600

767,800

742,800

717,800

692,800

667,800

642,800

617,800

592,800

567,800

542,800

8,600

8,620

771,000

746,000

721,000

696,000

671,000

646,000

621,000

596,000

571,000

546,000

8,620

8,640

774,200

749,200

724,200

699,200

674,200

649,200

624,200

599,200

574,200

549,200

8,640

8,660

777,400

752,400

727,400

702,400

677,400

652,400

627,400

602,400

577,400

552,400

8,660

8,680

780,600

755,600

730,600

705,600

680,600

655,600

630,600

605,600

580,600

555,600

8,680

8,700

783,800

758,800

733,800

708,800

683,800

658,800

633,800

608,800

583,800

558,800

8,700

8,720

787,000

762,000

737,000

712,000

687,000

662,000

637,000

612,000

587,000

562,000

8,720

8,740

790,200

765,200

740,200

715,200

690,200

665,200

640,200

615,200

590,200

565,200

8,740

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793,400

768,400

743,400

718,400

693,400

668,400

643,400

618,400

593,400

568,400

8,760

8,780

796,600

771,600

746,600

721,600

696,600

671,600

646,600

621,600

596,600

571,600

8,780

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799,800

774,800

749,800

724,800

699,800

674,800

649,800

624,800

599,800

574,800

8,800

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803,000

778,000

753,000

728,000

703,000

678,000

653,000

628,000

603,000

578,000

8,820

8,840

806,200

781,200

756,200

731,200

706,200

681,200

656,200

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606,200

581,200

8,840

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659,400

634,400

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8,860

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812,600

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762,600

737,600

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687,600

662,600

637,600

612,600

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8,880

8,900

815,800

790,800

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740,800

715,800

690,800

665,800

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615,800

590,800

8,900

8,920

819,000

794,000

769,000

744,000

719,000

694,000

669,000

644,000

619,000

594,000

8,920

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822,200

797,200

772,200

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647,200

622,200

597,200

8,940

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825,400

800,400

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725,400

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625,400

600,400

8,960

8,980

828,600

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678,600

653,600

628,600

603,600

8,980

9,000

831,800

806,800

781,800

756,800

731,800

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681,800

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9,000

9,020

835,000

810,000

785,000

760,000

735,000

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685,000

660,000

635,000

610,000

9,020

9,040

838,200

813,200

788,200

763,200

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663,200

638,200

613,200

9,040

9,060

841,400

816,400

791,400

766,400

741,400

716,400

691,400

666,400

641,400

616,400

9,060

9,080

844,600

819,600

794,600

769,600

744,600

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694,600

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644,600

619,600

9,080

9,100

847,800

822,800

797,800

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697,800

672,800

647,800

622,800

9,100

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851,000

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801,000

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751,000

726,000

701,000

676,000

651,000

626,000

9,120

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829,200

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654,200

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832,400

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657,400

632,400

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867,000

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9,300

9,320

883,000

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833,000

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733,000

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658,000

9,320

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761,200

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745,800

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674,000

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677,200

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846,400

821,400

796,400

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746,400

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696,400

9,560

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852,800

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727,800

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856,000

831,000

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781,000

756,000

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884,200

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812,400

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9,660

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940,600

915,600

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865,600

840,600

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790,600

765,600

740,600

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9,680

9,700

943,800

918,800

893,800

868,800

843,800

818,800

793,800

768,800

743,800

718,800

9,700

9,720

947,000

922,000

897,000

872,000

847,000

822,000

797,000

772,000

747,000

722,000

9,720

9,740

950,200

925,200

900,200

875,200

850,200

825,200

800,200

775,200

750,200

725,200

9,740

9,760

953,400

928,400

903,400

878,400

853,400

828,400

803,400

778,400

753,400

728,400

9,760

9,780

956,600

931,600

906,600

881,600

856,600

831,600

806,600

781,600

756,600

731,600

9,780

9,800

959,800

934,800

909,800

884,800

859,800

834,800

809,800

784,800

759,800

734,800

9,800

9,820

963,000

938,000

913,000

888,000

863,000

838,000

813,000

788,000

763,000

738,000

9,820

9,840

966,200

941,200

916,200

891,200

866,200

841,200

816,200

791,200

766,200

741,200

9,840

9,860

969,400

944,400

919,400

894,400

869,400

844,400

819,400

794,400

769,400

744,400

9,860

9,880

972,600

947,600

922,600

897,600

872,600

847,600

822,600

797,600

772,600

747,600

9,880

9,900

975,800

950,800

925,800

900,800

875,800

850,800

825,800

800,800

775,800

750,800

9,900

9,920

979,000

954,000

929,000

904,000

879,000

854,000

829,000

804,000

779,000

754,000

9,920

9,940

982,200

957,200

932,200

907,200

882,200

857,200

832,200

807,200

782,200

757,200

9,940

9,960

985,400

960,400

935,400

910,400

885,400

860,400

835,400

810,400

785,400

760,400

9,960

9,980

988,600

963,600

938,600

913,600

888,600

863,600

838,600

813,600

788,600

763,600

9,980

10,000

991,800

966,800

941,800

916,800

891,800

866,800

841,800

816,800

791,800

766,800

10,000

10,020

995,000

970,000

945,000

920,000

895,000

870,000

845,000

820,000

795,000

770,000

10,020

10,040

998,200

973,200

948,200

923,200

898,200

873,200

848,200

823,200

798,200

773,200

10,040

10,060

1,001,400

976,400

951,400

926,400

901,400

876,400

851,400

826,400

801,400

776,400

10,060

10,080

1,004,600

979,600

954,600

929,600

904,600

879,600

854,600

829,600

804,600

779,600

10,080

10,100

1,007,800

982,800

957,800

932,800

907,800

882,800

857,800

832,800

807,800

782,800

10,100

10,120

1,011,000

986,000

961,000

936,000

911,000

886,000

861,000

836,000

811,000

786,000

10,120

10,140

1,014,200

989,200

964,200

939,200

914,200

889,200

864,200

839,200

814,200

789,200

10,140

10,160

1,017,400

992,400

967,400

942,400

917,400

892,400

867,400

842,400

817,400

792,400

10,160

10,180

1,020,600

995,600

970,600

945,600

920,600

895,600

870,600

845,600

820,600

795,600

10,180

10,200

1,023,800

998,800

973,800

948,800

923,800

898,800

873,800

848,800

823,800

798,800

10,200

10,220

1,027,000

1,002,000

977,000

952,000

927,000

902,000

877,000

852,000

827,000

802,000

10,220

10,240

1,030,200

1,005,200

980,200

955,200

930,200

905,200

880,200

855,200

830,200

805,200

10,240

10,260

1,033,400

1,008,400

983,400

958,400

933,400

908,400

883,400

858,400

833,400

808,400

10,260

10,280

1,036,600

1,011,600

986,600

961,600

936,600

911,600

886,600

861,600

836,600

811,600

10,280

10,300

1,039,800

1,014,800

989,800

964,800

939,800

914,800

889,800

864,800

839,800

814,800

10,300

10,320

1,043,000

1,018,000

993,000

968,000

943,000

918,000

893,000

868,000

843,000

818,000

10,320

10,340

1,046,200

1,021,200

996,200

971,200

946,200

921,200

896,200

871,200

846,200

821,200

10,340

10,360

1,049,400

1,024,400

999,400

974,400

949,400

924,400

899,400

874,400

849,400

824,400

10,360

10,380

1,052,600

1,027,600

1,002,600

977,600

952,600

927,600

902,600

877,600

852,600

827,600

10,380

10,400

1,055,800

1,030,800

1,005,800

980,800

955,800

930,800

905,800

880,800

855,800

830,800

10,400

10,420

1,059,000

1,034,000

1,009,000

984,000

959,000

934,000

909,000

884,000

859,000

834,000

10,420

10,440

1,062,200

1,037,200

1,012,200

987,200

962,200

937,200

912,200

887,200

862,200

837,200

10,440

10,460

1,065,400

1,040,400

1,015,400

990,400

965,400

940,400

915,400

890,400

865,400

840,400

10,460

10,480

1,068,600

1,043,600

1,018,600

993,600

968,600

943,600

918,600

893,600

868,600

843,600

10,480

10,500

1,071,800

1,046,800

1,021,800

996,800

971,800

946,800

921,800

896,800

871,800

846,800

10,500

10,520

1,075,000

1,050,000

1,025,000

1,000,000

975,000

950,000

925,000

900,000

875,000

850,000

10,520

10,540

1,078,200

1,053,200

1,028,200

1,003,200

978,200

953,200

928,200

903,200

878,200

853,200

10,540

10,560

1,081,400

1,056,400

1,031,400

1,006,400

981,400

956,400

931,400

906,400

881,400

856,400

10,560

10,580

1,084,600

1,059,600

1,034,600

1,009,600

984,600

959,600

934,600

909,600

884,600

859,600

10,580

10,600

1,087,800

1,062,800

1,037,800

1,012,800

987,800

962,800

937,800

912,800

887,800

862,800

10,600

10,620

1,091,000

1,066,000

1,041,000

1,016,000

991,000

966,000

941,000

916,000

891,000

866,000

10,620

10,640

1,094,200

1,069,200

1,044,200

1,019,200

994,200

969,200

944,200

919,200

894,200

869,200

10,640

10,660

1,097,400

1,072,400

1,047,400

1,022,400

997,400

972,400

947,400

922,400

897,400

872,400

10,660

10,680

1,100,600

1,075,600

1,050,600

1,025,600

1,000,600

975,600

950,600

925,600

900,600

875,600

10,680

10,700

1,103,800

1,078,800

1,053,800

1,028,800

1,003,800

978,800

953,800

928,800

903,800

878,800

10,700

10,720

1,107,000

1,082,000

1,057,000

1,032,000

1,007,000

982,000

957,000

932,000

907,000

882,000

10,720

10,740

1,110,200

1,085,200

1,060,200

1,035,200

1,010,200

985,200

960,200

935,200

910,200

885,200

10,740

10,760

1,113,400

1,088,400

1,063,400

1,038,400

1,013,400

988,400

963,400

938,400

913,400

888,400

10,760

10,780

1,116,600

1,091,600

1,066,600

1,041,600

1,016,600

991,600

966,600

941,600

916,600

891,600

10,780

10,800

1,119,800

1,094,800

1,069,800

1,044,800

1,019,800

994,800

969,800

944,800

919,800

894,800

10,800

10,820

1,123,000

1,098,000

1,073,000

1,048,000

1,023,000

998,000

973,000

948,000

923,000

898,000

10,820

10,840

1,126,200

1,101,200

1,076,200

1,051,200

1,026,200

1,001,200

976,200

951,200

926,200

901,200

10,840

10,860

1,129,400

1,104,400

1,079,400

1,054,400

1,029,400

1,004,400

979,400

954,400

929,400

904,400

10,860

10,880

1,132,600

1,107,600

1,082,600

1,057,600

1,032,600

1,007,600

982,600

957,600

932,600

907,600

10,880

10,900

1,135,800

1,110,800

1,085,800

1,060,800

1,035,800

1,010,800

985,800

960,800

935,800

910,800

10,900

10,920

1,139,000

1,114,000

1,089,000

1,064,000

1,039,000

1,014,000

989,000

964,000

939,000

914,000

10,920

10,940

1,142,200

1,117,200

1,092,200

1,067,200

1,042,200

1,017,200

992,200

967,200

942,200

917,200

10,940

10,960

1,145,400

1,120,400

1,095,400

1,070,400

1,045,400

1,020,400

995,400

970,400

945,400

920,400

10,960

10,980

1,148,600

1,123,600

1,098,600

1,073,600

1,048,600

1,023,600

998,600

973,600

948,600

923,600

10,980

11,000

1,151,800

1,126,800

1,101,800

1,076,800

1,051,800

1,026,800

1,001,800

976,800

951,800

926,800

11,000

11,020

1,155,000

1,130,000

1,105,000

1,080,000

1,055,000

1,030,000

1,005,000

980,000

955,000

930,000

11,020

11,040

1,158,200

1,133,200

1,108,200

1,083,200

1,058,200

1,033,200

1,008,200

983,200

958,200

933,200

11,040

11,060

1,161,400

1,136,400

1,111,400

1,086,400

1,061,400

1,036,400

1,011,400

986,400

961,400

936,400

11,060

11,080

1,164,600

1,139,600

1,114,600

1,089,600

1,064,600

1,039,600

1,014,600

989,600

964,600

939,600

11,080

11,100

1,167,800

1,142,800

1,117,800

1,092,800

1,067,800

1,042,800

1,017,800

992,800

967,800

942,800

11,100

11,120

1,171,000

1,146,000

1,121,000

1,096,000

1,071,000

1,046,000

1,021,000

996,000

971,000

946,000

11,120

11,140

1,174,200

1,149,200

1,124,200

1,099,200

1,074,200

1,049,200

1,024,200

999,200

974,200

949,200

11,140

11,160

1,177,400

1,152,400

1,127,400

1,102,400

1,077,400

1,052,400

1,027,400

1,002,400

977,400

952,400

11,160

11,180

1,180,600

1,155,600

1,130,600

1,105,600

1,080,600

1,055,600

1,030,600

1,005,600

980,600

955,600

11,180

11,200

1,183,800

1,158,800

1,133,800

1,108,800

1,083,800

1,058,800

1,033,800

1,008,800

983,800

958,800

11,200

11,220

1,187,000

1,162,000

1,137,000

1,112,000

1,087,000

1,062,000

1,037,000

1,012,000

987,000

962,000

11,220

11,240

1,190,200

1,165,200

1,140,200

1,115,200

1,090,200

1,065,200

1,040,200

1,015,200

990,200

965,200

11,240

11,260

1,193,400

1,168,400

1,143,400

1,118,400

1,093,400

1,068,400

1,043,400

1,018,400

993,400

968,400

11,260

11,280

1,196,600

1,171,600

1,146,600

1,121,600

1,096,600

1,071,600

1,046,600

1,021,600

996,600

971,600

11,280

11,300

1,199,800

1,174,800

1,149,800

1,124,800

1,099,800

1,074,800

1,049,800

1,024,800

999,800

974,800

11,300

11,320

1,203,000

1,178,000

1,153,000

1,128,000

1,103,000

1,078,000

1,053,000

1,028,000

1,003,000

978,000

11,320

11,340

1,206,200

1,181,200

1,156,200

1,131,200

1,106,200

1,081,200

1,056,200

1,031,200

1,006,200

981,200

11,340

11,360

1,209,400

1,184,400

1,159,400

1,134,400

1,109,400

1,084,400

1,059,400

1,034,400

1,009,400

984,400

11,360

11,380

1,212,600

1,187,600

1,162,600

1,137,600

1,112,600

1,087,600

1,062,600

1,037,600

1,012,600

987,600

11,380

11,400

1,215,800

1,190,800

1,165,800

1,140,800

1,115,800

1,090,800

1,065,800

1,040,800

1,015,800

990,800

11,400

11,420

1,219,000

1,194,000

1,169,000

1,144,000

1,119,000

1,094,000

1,069,000

1,044,000

1,019,000

994,000

11,420

11,440

1,222,200

1,197,200

1,172,200

1,147,200

1,122,200

1,097,200

1,072,200

1,047,200

1,022,200

997,200

11,440

11,460

1,225,400

1,200,400

1,175,400

1,150,400

1,125,400

1,100,400

1,075,400

1,050,400

1,025,400

1,000,400

11,460

11,480

1,228,600

1,203,600

1,178,600

1,153,600

1,128,600

1,103,600

1,078,600

1,053,600

1,028,600

1,003,600

11,480

11,500

1,231,800

1,206,800

1,181,800

1,156,800

1,131,800

1,106,800

1,081,800

1,056,800

1,031,800

1,006,800

11,500

11,520

1,235,000

1,210,000

1,185,000

1,160,000

1,135,000

1,110,000

1,085,000

1,060,000

1,035,000

1,010,000

11,520

11,540

1,238,200

1,213,200

1,188,200

1,163,200

1,138,200

1,113,200

1,088,200

1,063,200

1,038,200

1,013,200

11,540

11,560

1,241,400

1,216,400

1,191,400

1,166,400

1,141,400

1,116,400

1,091,400

1,066,400

1,041,400

1,016,400

11,560

11,580

1,244,600

1,219,600

1,194,600

1,169,600

1,144,600

1,119,600

1,094,600

1,069,600

1,044,600

1,019,600

11,580

11,600

1,247,800

1,222,800

1,197,800

1,172,800

1,147,800

1,122,800

1,097,800

1,072,800

1,047,800

1,022,800

11,600

11,620

1,251,000

1,226,000

1,201,000

1,176,000

1,151,000

1,126,000

1,101,000

1,076,000

1,051,000

1,026,000

11,620

11,640

1,254,200

1,229,200

1,204,200

1,179,200

1,154,200

1,129,200

1,104,200

1,079,200

1,054,200

1,029,200

11,640

11,660

1,257,400

1,232,400

1,207,400

1,182,400

1,157,400

1,132,400

1,107,400

1,082,400

1,057,400

1,032,400

11,660

11,680

1,260,600

1,235,600

1,210,600

1,185,600

1,160,600

1,135,600

1,110,600

1,085,600

1,060,600

1,035,600

11,680

11,700

1,263,800

1,238,800

1,213,800

1,188,800

1,163,800

1,138,800

1,113,800

1,088,800

1,063,800

1,038,800

11,700

11,720

1,267,000

1,242,000

1,217,000

1,192,000

1,167,000

1,142,000

1,117,000

1,092,000

1,067,000

1,042,000

11,720

11,740

1,270,200

1,245,200

1,220,200

1,195,200

1,170,200

1,145,200

1,120,200

1,095,200

1,070,200

1,045,200

11,740

11,760

1,273,400

1,248,400

1,223,400

1,198,400

1,173,400

1,148,400

1,123,400

1,098,400

1,073,400

1,048,400

11,760

11,780

1,276,600

1,251,600

1,226,600

1,201,600

1,176,600

1,151,600

1,126,600

1,101,600

1,076,600

1,051,600

11,780

11,800

1,279,800

1,254,800

1,229,800

1,204,800

1,179,800

1,154,800

1,129,800

1,104,800

1,079,800

1,054,800

11,800

11,820

1,283,000

1,258,000

1,233,000

1,208,000

1,183,000

1,158,000

1,133,000

1,108,000

1,083,000

1,058,000

11,820

11,840

1,286,200

1,261,200

1,236,200

1,211,200

1,186,200

1,161,200

1,136,200

1,111,200

1,086,200

1,061,200

11,840

11,860

1,289,400

1,264,400

1,239,400

1,214,400

1,189,400

1,164,400

1,139,400

1,114,400

1,089,400

1,064,400

11,860

11,880

1,292,600

1,267,600

1,242,600

1,217,600

1,192,600

1,167,600

1,142,600

1,117,600

1,092,600

1,067,600

11,880

11,900

1,295,800

1,270,800

1,245,800

1,220,800

1,195,800

1,170,800

1,145,800

1,120,800

1,095,800

1,070,800

11,900

11,920

1,299,000

1,274,000

1,249,000

1,224,000

1,199,000

1,174,000

1,149,000

1,124,000

1,099,000

1,074,000

11,920

11,940

1,302,200

1,277,200

1,252,200

1,227,200

1,202,200

1,177,200

1,152,200

1,127,200

1,102,200

1,077,200

11,940

11,960

1,305,400

1,280,400

1,255,400

1,230,400

1,205,400

1,180,400

1,155,400

1,130,400

1,105,400

1,080,400

11,960

11,980

1,308,600

1,283,600

1,258,600

1,233,600

1,208,600

1,183,600

1,158,600

1,133,600

1,108,600

1,083,600

11,980

12,000

1,311,800

1,286,800

1,261,800

1,236,800

1,211,800

1,186,800

1,161,800

1,136,800

1,111,800

1,086,800

12,000

1,315,000

1,290,000

1,265,000

1,240,000

1,215,000

1,190,000

1,165,000

1,140,000

1,115,000

1,090,000

12,000 초과

12,000천원인 경우의 해당 세액 + 12,000천원을 초과하는 금액의 20퍼센트 상당액

<신설 2017. 12. 29.>