[별표 3] (2015. 2. 3. 개정)
연금소득 간이세액표(제189조제2항 관련)
주: 1. 이 간이세액표의 해당세액은 연금소득공제․인적공제 및 표준공제를 반영하여 계산한 금액임. 2. 공제대상 가족수가 7명을 초과하는 경우의 세액은 다음 가목의 금액에서 나목의 금액을 뺀 금액으로 함. 가. 공제대상 가족의 수가 7명인 경우의 세액 나. (공제대상 가족의 수가 6명인 경우의 세액 - 공제대상 가족의 수가 7명인 경우의 세액) × 7명을 초과하는 가족의 수
(70세 이상자가 없는 경우) (단위 : 원)
공제대상 가족수 월환산액(천원)			1		2			3		4			5			6			7
560	565		0		0			0		0			0			0			0
565	570		0		0			0		0			0			0			0
570	575		0		0			0		0			0			0			0
575	580		0		0			0		0			0			0			0
580	585		0		0			0		0			0			0			0
585	590		0		0			0		0			0			0			0
590	595		0		0			0		0			0			0			0
595	600		0		0			0		0			0			0			0
600	605		0		0			0		0			0			0			0
605	610		0		0			0		0			0			0			0
610	615		0		0			0		0			0			0			0
615	620		0		0			0		0			0			0			0
620	625		0		0			0		0			0			0			0
625	630		0		0			0		0			0			0			0
630	635		0		0			0		0			0			0			0
635	640		0		0			0		0			0			0			0
640	645		0		0			0		0			0			0			0
645	650		0		0			0		0			0			0			0
650	655		0		0			0		0			0			0			0
655	660		0		0			0		0			0			0			0
660	665		0		0			0		0			0			0			0
665	670		1,200		0			0		0			0			0			0
670	675		1,440		0			0		0			0			0			0
675	680		1,680		0			0		0			0			0			0
680	685		1,920		0			0		0			0			0			0
685	690		2,160		0			0		0			0			0			0
690	695		2,400		0			0		0			0			0			0
695	700		2,640		0			0		0			0			0			0
700	705		2,880		0			0		0			0			0			0
705	710		3,120		0			0		0			0			0			0
710	715		3,360		0			0		0			0			0			0
715	720		3,600		0			0		0			0			0			0
720	725		3,840		0			0		0			0			0			0
725	730		4,080		0			0		0			0			0			0
730	735		4,320		0			0		0			0			0			0
735	740		4,560		0			0		0			0			0			0
740	745		4,800		0			0		0			0			0			0
745	750		5,040		0			0		0			0			0			0
750	755		5,280		0			0		0			0			0			0
755	760		5,520		0			0		0			0			0			0
760	765		5,760		0			0		0			0			0			0
765	770		6,000		0			0		0			0			0			0
770	775		6,240		0			0		0			0			0			0
775	780		6,480		0			0		0			0			0			0
780	785		6,720		0			0		0			0			0			0
785	790		6,960		0			0		0			0			0			0
790	795		7,200		0			0		0			0			0			0
795	800		7,440		0			0		0			0			0			0
800	805		7,680		0			0		0			0			0			0
805	810		7,920		0			0		0			0			0			0
810	815		8,160		0			0		0			0			0			0
815	820		8,400		0			0		0			0			0			0
820	825		8,640		1,140			0		0			0			0			0
825	830		8,880		1,380			0		0			0			0			0
830	835		9,120		1,620			0		0			0			0			0
835	840		9,360		1,860			0		0			0			0			0
840	845		9,600		2,100			0		0			0			0			0
845	850		9,840		2,340			0		0			0			0			0
850	855		10,080		2,580			0		0			0			0			0
855	860		10,320		2,820			0		0			0			0			0
860	865		10,560		3,060			0		0			0			0			0
865	870		10,800		3,300			0		0			0			0			0
870	875		11,040		3,540			0		0			0			0			0
875	880		11,280		3,780			0		0			0			0			0
880	885		11,520		4,020			0		0			0			0			0
885	890		11,760		4,260			0		0			0			0			0
890	895		12,000		4,500			0		0			0			0			0
895	900		12,240		4,740			0		0			0			0			0
900	905		12,480		4,980			0		0			0			0			0
905	910		12,720		5,220			0		0			0			0			0
910	915		12,960		5,460			0		0			0			0			0
915	920		13,200		5,700			0		0			0			0			0
920	925		13,440		5,940			0		0			0			0			0
925	930		13,680		6,180			0		0			0			0			0
930	935		13,920		6,420			0		0			0			0			0
935	940		14,160		6,660			0		0			0			0			0
940	945		14,400		6,900			0		0			0			0			0
945	950		14,640		7,140			0		0			0			0			0
950	955		14,880		7,380			0		0			0			0			0
955	960		15,120		7,620			0		0			0			0			0
960	965		15,360		7,860			0		0			0			0			0
965	970		15,600		8,100			0		0			0			0			0
970	975		15,840		8,340			0		0			0			0			0
975	980		16,080		8,580			1,080		0			0			0			0
980	985		16,320		8,820			1,320		0			0			0			0
985	990		16,560		9,060			1,560		0			0			0			0
990	995		16,800		9,300			1,800		0			0			0			0
995	1,000		17,040		9,540			2,040		0			0			0			0
1,000	1,010		17,400		9,900			2,400		0			0			0			0
1,010	1,020		17,880		10,380			2,880		0			0			0			0
1,020	1,030		18,360		10,860			3,360		0			0			0			0
1,030	1,040		18,840		11,340			3,840		0			0			0			0
1,040	1,050		19,320		11,820			4,320		0			0			0			0
1,050	1,060		19,800		12,300			4,800		0			0			0			0
1,060	1,070		20,280		12,780			5,280		0			0			0			0
1,070	1,080		20,760		13,260			5,760		0			0			0			0
1,080	1,090		21,240		13,740			6,240		0			0			0			0
1,090	1,100		21,720		14,220			6,720		0			0			0			0
1,100	1,110		22,200		14,700			7,200		0			0			0			0
1,110	1,120		22,680		15,180			7,680		0			0			0			0
1,120	1,130		23,160		15,660			8,160		0			0			0			0
1,130	1,140		23,640		16,140			8,640		1,140			0			0			0
1,140	1,150		24,120		16,620			9,120		1,620			0			0			0
1,150	1,160		24,600		17,100			9,600		2,100			0			0			0
1,160	1,170		25,080		17,580			10,080		2,580			0			0			0
1,170	1,180		25,610		18,110			10,610		3,110			0			0			0
1,180	1,190		26,150		18,650			11,150		3,650			0			0			0
1,190	1,200		26,690		19,190			11,690		4,190			0			0			0
1,200	1,210		27,230		19,730			12,230		4,730			0			0			0
1,210	1,220		27,770		20,270			12,770		5,270			0			0			0
1,220	1,230		28,310		20,810			13,310		5,810			0			0			0
1,230	1,240		28,850		21,350			13,850		6,350			0			0			0
1,240	1,250		29,390		21,890			14,390		6,890			0			0			0
1,250	1,260		29,930		22,430			14,930		7,430			0			0			0
1,260	1,270		30,470		22,970			15,470		7,970			0			0			0
1,270	1,280		31,010		23,510			16,010		8,510			1,010			0			0
1,280	1,290		31,550		24,050			16,550		9,050			1,550			0			0
1,290	1,300		32,090		24,590			17,090		9,590			2,090			0			0
1,300	1,310		32,630		25,130			17,630		10,130			2,630			0			0
1,310	1,320		33,170		25,670			18,170		10,670			3,170			0			0
1,320	1,330		33,710		26,210			18,710		11,210			3,710			0			0
1,330	1,340		34,250		26,750			19,250		11,750			4,250			0			0
1,340	1,350		34,790		27,290			19,790		12,290			4,790			0			0
1,350	1,360		35,330		27,830			20,330		12,830			5,330			0			0
1,360	1,370		35,870		28,370			20,870		13,370			5,870			0			0
1,370	1,380		36,410		28,910			21,410		13,910			6,410			0			0
1,380	1,390		36,950		29,450			21,950		14,450			6,950			0			0
1,390	1,400		37,490		29,990			22,490		14,990			7,490			0			0
1,400	1,410		38,030		30,530			23,030		15,530			8,030			0			0
1,410	1,420		38,570		31,070			23,570		16,070			8,570			1,070			0
1,420	1,430		39,110		31,610			24,110		16,610			9,110			1,610			0
1,430	1,440		39,650		32,150			24,650		17,150			9,650			2,150			0
1,440	1,450		40,190		32,690			25,190		17,690			10,190			2,690			0
1,450	1,460		40,730		33,230			25,730		18,230			10,730			3,230			0
1,460	1,470		41,270		33,770			26,270		18,770			11,270			3,770			0
1,470	1,480		41,810		34,310			26,810		19,310			11,810			4,310			0
1,480	1,490		42,350		34,850			27,350		19,850			12,350			4,850			0
1,490	1,500		42,890		35,390			27,890		20,390			12,890			5,390			0
1,500	1,510		43,430		35,930			28,430		20,930			13,430			5,930			0
1,510	1,520		43,970		36,470			28,970		21,470			13,970			6,470			0
1,520	1,530		44,510		37,010			29,510		22,010			14,510			7,010			0
1,530	1,540		45,050		37,550			30,050		22,550			15,050			7,550			0
1,540	1,550		45,590		38,090			30,590		23,090			15,590			8,090			0
1,550	1,560		46,130		38,630			31,130		23,630			16,130			8,630			1,130
1,560	1,570		46,670		39,170			31,670		24,170			16,670			9,170			1,670
1,570	1,580		47,210		39,710			32,210		24,710			17,210			9,710			2,210
1,580	1,590		47,750		40,250			32,750		25,250			17,750			10,250			2,750
1,590	1,600		48,290		40,790			33,290		25,790			18,290			10,790			3,290
1,600	1,610		48,830		41,330			33,830		26,330			18,830			11,330			3,830
1,610	1,620		49,370		41,870			34,370		26,870			19,370			11,870			4,370
1,620	1,630		49,910		42,410			34,910		27,410			19,910			12,410			4,910
1,630	1,640		50,450		42,950			35,450		27,950			20,450			12,950			5,450
1,640	1,650		50,990		43,490			35,990		28,490			20,990			13,490			5,990
1,650	1,660		51,530		44,030			36,530		29,030			21,530			14,030			6,530
1,660	1,670		52,070		44,570			37,070		29,570			22,070			14,570			7,070
1,670	1,680		52,610		45,110			37,610		30,110			22,610			15,110			7,610
1,680	1,690		53,150		45,650			38,150		30,650			23,150			15,650			8,150
1,690	1,700		53,690		46,190			38,690		31,190			23,690			16,190			8,690
1,700	1,710		54,340		46,730			39,230		31,730			24,230			16,730			9,230
1,710	1,720		55,690		47,270			39,770		32,270			24,770			17,270			9,770
1,720	1,730		57,040		47,810			40,310		32,810			25,310			17,810			10,310
1,730	1,740		58,390		48,350			40,850		33,350			25,850			18,350			10,850
1,740	1,750		59,740		48,890			41,390		33,890			26,390			18,890			11,390
1,750	1,760		61,090		49,430			41,930		34,430			26,930			19,430			11,930
1,760	1,770		62,440		49,970			42,470		34,970			27,470			19,970			12,470
1,770	1,780		63,790		50,510			43,010		35,510			28,010			20,510			13,010
1,780	1,790		65,140		51,050			43,550		36,050			28,550			21,050			13,550
1,790	1,800		66,490		51,590			44,090		36,590			29,090			21,590			14,090
1,800	1,810		67,840		52,130			44,630		37,130			29,630			22,130			14,630
1,810	1,820		69,190		52,670			45,170		37,670			30,170			22,670			15,170
1,820	1,830		70,540		53,210			45,710		38,210			30,710			23,210			15,710
1,830	1,840		71,890		53,750			46,250		38,750			31,250			23,750			16,250
1,840	1,850		73,240		54,490			46,790		39,290			31,790			24,290			16,790
1,850	1,860		74,590		55,840			47,330		39,830			32,330			24,830			17,330
1,860	1,870		75,940		57,190			47,870		40,370			32,870			25,370			17,870
1,870	1,880		77,290		58,540			48,410		40,910			33,410			25,910			18,410
1,880	1,890		78,640		59,890			48,950		41,450			33,950			26,450			18,950
1,890	1,900		79,990		61,240			49,490		41,990			34,490			26,990			19,490
1,900	1,910		81,340		62,590			50,030		42,530			35,030			27,530			20,030
1,910	1,920		82,690		63,940			50,570		43,070			35,570			28,070			20,570
1,920	1,930		84,040		65,290			51,110		43,610			36,110			28,610			21,110
1,930	1,940		85,390		66,640			51,650		44,150			36,650			29,150			21,650
1,940	1,950		86,740		67,990			52,190		44,690			37,190			29,690			22,190
1,950	1,960		88,090		69,340			52,730		45,230			37,730			30,230			22,730
1,960	1,970		89,440		70,690			53,270		45,770			38,270			30,770			23,270
1,970	1,980		90,790		72,040			53,810		46,310			38,810			31,310			23,810
1,980	1,990		92,140		73,390			54,640		46,850			39,350			31,850			24,350
1,990	2,000		93,490		74,740			55,990		47,390			39,890			32,390			24,890
2,000	2,020		95,510		76,760			58,010		48,200			40,700			33,200			25,700
2,020	2,040		98,210		79,460			60,710		49,280			41,780			34,280			26,780
2,040	2,060		100,910		82,160			63,410		50,360			42,860			35,360			27,860
2,060	2,080		103,610		84,860			66,110		51,440			43,940			36,440			28,940
2,080	2,100		106,310		87,560			68,810		52,520			45,020			37,520			30,020
2,100	2,120		109,010		90,260			71,510		53,600			46,100			38,600			31,100
2,120	2,140		111,710		92,960			74,210		55,460			47,180			39,680			32,180
2,140	2,160		114,410		95,660			76,910		58,160			48,260			40,760			33,260
2,160	2,180		117,110		98,360			79,610		60,860			49,340			41,840			34,340
2,180	2,200		119,810		101,060			82,310		63,560			50,420			42,920			35,420
2,200	2,220		122,510		103,760			85,010		66,260			51,500			44,000			36,500
2,220	2,240		125,210		106,460			87,710		68,960			52,580			45,080			37,580
2,240	2,260		127,910		109,160			90,410		71,660			53,660			46,160			38,660
2,260	2,280		130,610		111,860			93,110		74,360			55,610			47,240			39,740
2,280	2,300		133,310		114,560			95,810		77,060			58,310			48,320			40,820
2,300	2,320		136,010		117,260			98,510		79,760			61,010			49,400			41,900
2,320	2,340		138,710		119,960			101,210		82,460			63,710			50,480			42,980
2,340	2,360		141,410		122,660			103,910		85,160			66,410			51,560			44,060
2,360	2,380		144,110		125,360			106,610		87,860			69,110			52,640			45,140
2,380	2,400		146,810		128,060			109,310		90,560			71,810			53,720			46,220
2,400	2,420		149,510		130,760			112,010		93,260			74,510			55,760			47,300
2,420	2,440		152,210		133,460			114,710		95,960			77,210			58,460			48,380
2,440	2,460		154,910		136,160			117,410		98,660			79,910			61,160			49,460
2,460	2,480		157,610		138,860			120,110		101,360			82,610			63,860			50,540
2,480	2,500		160,310		141,560			122,810		104,060			85,310			66,560			51,620
2,500	2,520		163,010		144,260			125,510		106,760			88,010			69,260			52,700
2,520	2,540		165,710		146,960			128,210		109,460			90,710			71,960			53,780
2,540	2,560		168,410		149,660			130,910		112,160			93,410			74,660			55,910
2,560	2,580		171,110		152,360			133,610		114,860			96,110			77,360			58,610
2,580	2,600		173,810		155,060			136,310		117,560			98,810			80,060			61,310
2,600	2,620		176,510		157,760			139,010		120,260			101,510			82,760			64,010
2,620	2,640		179,210		160,460			141,710		122,960			104,210			85,460			66,710
2,640	2,660		181,910		163,160			144,410		125,660			106,910			88,160			69,410
2,660	2,680		184,610		165,860			147,110		128,360			109,610			90,860			72,110
2,680	2,700		187,310		168,560			149,810		131,060			112,310			93,560			74,810
2,700	2,720		190,010		171,260			152,510		133,760			115,010			96,260			77,510
2,720	2,740		192,710		173,960			155,210		136,460			117,710			98,960			80,210
2,740	2,760		195,410		176,660			157,910		139,160			120,410			101,660			82,910
2,760	2,780		198,110		179,360			160,610		141,860			123,110			104,360			85,610
2,780	2,800		200,810		182,060			163,310		144,560			125,810			107,060			88,310
2,800	2,820		203,510		184,760			166,010		147,260			128,510			109,760			91,010
2,820	2,840		206,210		187,460			168,710		149,960			131,210			112,460			93,710
2,840	2,860		208,910		190,160			171,410		152,660			133,910			115,160			96,410
2,860	2,880		211,610		192,860			174,110		155,360			136,610			117,860			99,110
2,880	2,900		214,310		195,560			176,810		158,060			139,310			120,560			101,810
2,900	2,920		217,010		198,260			179,510		160,760			142,010			123,260			104,510
2,920	2,940		219,710		200,960			182,210		163,460			144,710			125,960			107,210
2,940	2,960		222,410		203,660			184,910		166,160			147,410			128,660			109,910
2,960	2,980		225,110		206,360			187,610		168,860			150,110			131,360			112,610
2,980	3,000		227,810		209,060			190,310		171,560			152,810			134,060			115,310
3,000	3,020		230,510		211,760			193,010		174,260			155,510			136,760			118,010
3,020	3,040		233,210		214,460			195,710		176,960			158,210			139,460			120,710
3,040	3,060		235,910		217,160			198,410		179,660			160,910			142,160			123,410
3,060	3,080		238,610		219,860			201,110		182,360			163,610			144,860			126,110
3,080	3,100		241,310		222,560			203,810		185,060			166,310			147,560			128,810
3,100	3,120		244,010		225,260			206,510		187,760			169,010			150,260			131,510
3,120	3,140		246,710		227,960			209,210		190,460			171,710			152,960			134,210
3,140	3,160		249,410		230,660			211,910		193,160			174,410			155,660			136,910
3,160	3,180		252,110		233,360			214,610		195,860			177,110			158,360			139,610
3,180	3,200		254,810		236,060			217,310		198,560			179,810			161,060			142,310
3,200	3,220		257,510		238,760			220,010		201,260			182,510			163,760			145,010
3,220	3,240		260,210		241,460			222,710		203,960			185,210			166,460			147,710
3,240	3,260		262,910		244,160			225,410		206,660			187,910			169,160			150,410
3,260	3,280		265,610		246,860			228,110		209,360			190,610			171,860			153,110
3,280	3,300		268,310		249,560			230,810		212,060			193,310			174,560			155,810
3,300	3,320		271,010		252,260			233,510		214,760			196,010			177,260			158,510
3,320	3,340		273,710		254,960			236,210		217,460			198,710			179,960			161,210
3,340	3,360		276,410		257,660			238,910		220,160			201,410			182,660			163,910
3,360	3,380		279,110		260,360			241,610		222,860			204,110			185,360			166,610
3,380	3,400		281,810		263,060			244,310		225,560			206,810			188,060			169,310
3,400	3,420		284,510		265,760			247,010		228,260			209,510			190,760			172,010
3,420	3,440		287,410		268,660			249,910		231,160			212,410			193,660			174,910
3,440	3,460		290,410		271,660			252,910		234,160			215,410			196,660			177,910
3,460	3,480		293,410		274,660			255,910		237,160			218,410			199,660			180,910
3,480	3,500		296,410		277,660			258,910		240,160			221,410			202,660			183,910
3,500	3,520		299,410		280,660			261,910		243,160			224,410			205,660			186,910
3,520	3,540		302,410		283,660			264,910		246,160			227,410			208,660			189,910
3,540	3,560		305,410		286,660			267,910		249,160			230,410			211,660			192,910
3,560	3,580		308,410		289,660			270,910		252,160			233,410			214,660			195,910
3,580	3,600		311,410		292,660			273,910		255,160			236,410			217,660			198,910
3,600	3,620		314,410		295,660			276,910		258,160			239,410			220,660			201,910
3,620	3,640		317,410		298,660			279,910		261,160			242,410			223,660			204,910
3,640	3,660		320,410		301,660			282,910		264,160			245,410			226,660			207,910
3,660	3,680		323,410		304,660			285,910		267,160			248,410			229,660			210,910
3,680	3,700		326,410		307,660			288,910		270,160			251,410			232,660			213,910
3,700	3,720		329,410		310,660			291,910		273,160			254,410			235,660			216,910
3,720	3,740		332,410		313,660			294,910		276,160			257,410			238,660			219,910
3,740	3,760		335,410		316,660			297,910		279,160			260,410			241,660			222,910
3,760	3,780		338,410		319,660			300,910		282,160			263,410			244,660			225,910
3,780	3,800		341,410		322,660			303,910		285,160			266,410			247,660			228,910
3,800	3,820		344,410		325,660			306,910		288,160			269,410			250,660			231,910
3,820	3,840		347,410		328,660			309,910		291,160			272,410			253,660			234,910
3,840	3,860		350,410		331,660			312,910		294,160			275,410			256,660			237,910
3,860	3,880		353,410		334,660			315,910		297,160			278,410			259,660			240,910
3,880	3,900		356,410		337,660			318,910		300,160			281,410			262,660			243,910
3,900	3,920		359,410		340,660			321,910		303,160			284,410			265,660			246,910
3,920	3,940		362,410		343,660			324,910		306,160			287,410			268,660			249,910
3,940	3,960		365,410		346,660			327,910		309,160			290,410			271,660			252,910
3,960	3,980		368,410		349,660			330,910		312,160			293,410			274,660			255,910
3,980	4,000		371,410		352,660			333,910		315,160			296,410			277,660			258,910
4,000이상			372,910		354,160			335,410		316,660			297,910			279,160			260,410
(70세 이상자가 1명인 경우) (단위 : 원)
공제대상 가족수 월환산액(천원)			1		2			3		4			5			6			7
670	675		0		0			0		0			0			0			0
675	680		0		0			0		0			0			0			0
680	685		0		0			0		0			0			0			0
685	690		0		0			0		0			0			0			0
690	695		0		0			0		0			0			0			0
695	700		0		0			0		0			0			0			0
700	705		0		0			0		0			0			0			0
705	710		0		0			0		0			0			0			0
710	715		0		0			0		0			0			0			0
715	720		0		0			0		0			0			0			0
720	725		0		0			0		0			0			0			0
725	730		0		0			0		0			0			0			0
730	735		0		0			0		0			0			0			0
735	740		0		0			0		0			0			0			0
740	745		0		0			0		0			0			0			0
745	750		0		0			0		0			0			0			0
750	755		0		0			0		0			0			0			0
755	760		0		0			0		0			0			0			0
760	765		0		0			0		0			0			0			0
765	770		1,000		0			0		0			0			0			0
770	775		1,240		0			0		0			0			0			0
775	780		1,480		0			0		0			0			0			0
780	785		1,720		0			0		0			0			0			0
785	790		1,960		0			0		0			0			0			0
790	795		2,200		0			0		0			0			0			0
795	800		2,440		0			0		0			0			0			0
800	805		2,680		0			0		0			0			0			0
805	810		2,920		0			0		0			0			0			0
810	815		3,160		0			0		0			0			0			0
815	820		3,400		0			0		0			0			0			0
820	825		3,640		0			0		0			0			0			0
825	830		3,880		0			0		0			0			0			0
830	835		4,120		0			0		0			0			0			0
835	840		4,360		0			0		0			0			0			0
840	845		4,600		0			0		0			0			0			0
845	850		4,840		0			0		0			0			0			0
850	855		5,080		0			0		0			0			0			0
855	860		5,320		0			0		0			0			0			0
860	865		5,560		0			0		0			0			0			0
865	870		5,800		0			0		0			0			0			0
870	875		6,040		0			0		0			0			0			0
875	880		6,280		0			0		0			0			0			0
880	885		6,520		0			0		0			0			0			0
885	890		6,760		0			0		0			0			0			0
890	895		7,000		0			0		0			0			0			0
895	900		7,240		0			0		0			0			0			0
900	905		7,480		0			0		0			0			0			0
905	910		7,720		0			0		0			0			0			0
910	915		7,960		0			0		0			0			0			0
915	920		8,200		0			0		0			0			0			0
920	925		8,440		0			0		0			0			0			0
925	930		8,680		1,180			0		0			0			0			0
930	935		8,920		1,420			0		0			0			0			0
935	940		9,160		1,660			0		0			0			0			0
940	945		9,400		1,900			0		0			0			0			0
945	950		9,640		2,140			0		0			0			0			0
950	955		9,880		2,380			0		0			0			0			0
955	960		10,120		2,620			0		0			0			0			0
960	965		10,360		2,860			0		0			0			0			0
965	970		10,600		3,100			0		0			0			0			0
970	975		10,840		3,340			0		0			0			0			0
975	980		11,080		3,580			0		0			0			0			0
980	985		11,320		3,820			0		0			0			0			0
985	990		11,560		4,060			0		0			0			0			0
990	995		11,800		4,300			0		0			0			0			0
995	1,000		12,040		4,540			0		0			0			0			0
1,000	1,010		12,400		4,900			0		0			0			0			0
1,010	1,020		12,880		5,380			0		0			0			0			0
1,020	1,030		13,360		5,860			0		0			0			0			0
1,030	1,040		13,840		6,340			0		0			0			0			0
1,040	1,050		14,320		6,820			0		0			0			0			0
1,050	1,060		14,800		7,300			0		0			0			0			0
1,060	1,070		15,280		7,780			0		0			0			0			0
1,070	1,080		15,760		8,260			0		0			0			0			0
1,080	1,090		16,240		8,740			1,240		0			0			0			0
1,090	1,100		16,720		9,220			1,720		0			0			0			0
1,100	1,110		17,200		9,700			2,200		0			0			0			0
1,110	1,120		17,680		10,180			2,680		0			0			0			0
1,120	1,130		18,160		10,660			3,160		0			0			0			0
1,130	1,140		18,640		11,140			3,640		0			0			0			0
1,140	1,150		19,120		11,620			4,120		0			0			0			0
1,150	1,160		19,600		12,100			4,600		0			0			0			0
1,160	1,170		20,080		12,580			5,080		0			0			0			0
1,170	1,180		20,610		13,110			5,610		0			0			0			0
1,180	1,190		21,150		13,650			6,150		0			0			0			0
1,190	1,200		21,690		14,190			6,690		0			0			0			0
1,200	1,210		22,230		14,730			7,230		0			0			0			0
1,210	1,220		22,770		15,270			7,770		0			0			0			0
1,220	1,230		23,310		15,810			8,310		0			0			0			0
1,230	1,240		23,850		16,350			8,850		1,350			0			0			0
1,240	1,250		24,390		16,890			9,390		1,890			0			0			0
1,250	1,260		24,930		17,430			9,930		2,430			0			0			0
1,260	1,270		25,470		17,970			10,470		2,970			0			0			0
1,270	1,280		26,010		18,510			11,010		3,510			0			0			0
1,280	1,290		26,550		19,050			11,550		4,050			0			0			0
1,290	1,300		27,090		19,590			12,090		4,590			0			0			0
1,300	1,310		27,630		20,130			12,630		5,130			0			0			0
1,310	1,320		28,170		20,670			13,170		5,670			0			0			0
1,320	1,330		28,710		21,210			13,710		6,210			0			0			0
1,330	1,340		29,250		21,750			14,250		6,750			0			0			0
1,340	1,350		29,790		22,290			14,790		7,290			0			0			0
1,350	1,360		30,330		22,830			15,330		7,830			0			0			0
1,360	1,370		30,870		23,370			15,870		8,370			0			0			0
1,370	1,380		31,410		23,910			16,410		8,910			1,410			0			0
1,380	1,390		31,950		24,450			16,950		9,450			1,950			0			0
1,390	1,400		32,490		24,990			17,490		9,990			2,490			0			0
1,400	1,410		33,030		25,530			18,030		10,530			3,030			0			0
1,410	1,420		33,570		26,070			18,570		11,070			3,570			0			0
1,420	1,430		34,110		26,610			19,110		11,610			4,110			0			0
1,430	1,440		34,650		27,150			19,650		12,150			4,650			0			0
1,440	1,450		35,190		27,690			20,190		12,690			5,190			0			0
1,450	1,460		35,730		28,230			20,730		13,230			5,730			0			0
1,460	1,470		36,270		28,770			21,270		13,770			6,270			0			0
1,470	1,480		36,810		29,310			21,810		14,310			6,810			0			0
1,480	1,490		37,350		29,850			22,350		14,850			7,350			0			0
1,490	1,500		37,890		30,390			22,890		15,390			7,890			0			0
1,500	1,510		38,430		30,930			23,430		15,930			8,430			0			0
1,510	1,520		38,970		31,470			23,970		16,470			8,970			1,470			0
1,520	1,530		39,510		32,010			24,510		17,010			9,510			2,010			0
1,530	1,540		40,050		32,550			25,050		17,550			10,050			2,550			0
1,540	1,550		40,590		33,090			25,590		18,090			10,590			3,090			0
1,550	1,560		41,130		33,630			26,130		18,630			11,130			3,630			0
1,560	1,570		41,670		34,170			26,670		19,170			11,670			4,170			0
1,570	1,580		42,210		34,710			27,210		19,710			12,210			4,710			0
1,580	1,590		42,750		35,250			27,750		20,250			12,750			5,250			0
1,590	1,600		43,290		35,790			28,290		20,790			13,290			5,790			0
1,600	1,610		43,830		36,330			28,830		21,330			13,830			6,330			0
1,610	1,620		44,370		36,870			29,370		21,870			14,370			6,870			0
1,620	1,630		44,910		37,410			29,910		22,410			14,910			7,410			0
1,630	1,640		45,450		37,950			30,450		22,950			15,450			7,950			0
1,640	1,650		45,990		38,490			30,990		23,490			15,990			8,490			0
1,650	1,660		46,530		39,030			31,530		24,030			16,530			9,030			1,530
1,660	1,670		47,070		39,570			32,070		24,570			17,070			9,570			2,070
1,670	1,680		47,610		40,110			32,610		25,110			17,610			10,110			2,610
1,680	1,690		48,150		40,650			33,150		25,650			18,150			10,650			3,150
1,690	1,700		48,690		41,190			33,690		26,190			18,690			11,190			3,690
1,700	1,710		49,230		41,730			34,230		26,730			19,230			11,730			4,230
1,710	1,720		49,770		42,270			34,770		27,270			19,770			12,270			4,770
1,720	1,730		50,310		42,810			35,310		27,810			20,310			12,810			5,310
1,730	1,740		50,850		43,350			35,850		28,350			20,850			13,350			5,850
1,740	1,750		51,390		43,890			36,390		28,890			21,390			13,890			6,390
1,750	1,760		51,930		44,430			36,930		29,430			21,930			14,430			6,930
1,760	1,770		52,470		44,970			37,470		29,970			22,470			14,970			7,470
1,770	1,780		53,010		45,510			38,010		30,510			23,010			15,510			8,010
1,780	1,790		53,550		46,050			38,550		31,050			23,550			16,050			8,550
1,790	1,800		54,090		46,590			39,090		31,590			24,090			16,590			9,090
1,800	1,810		55,340		47,130			39,630		32,130			24,630			17,130			9,630
1,810	1,820		56,690		47,670			40,170		32,670			25,170			17,670			10,170
1,820	1,830		58,040		48,210			40,710		33,210			25,710			18,210			10,710
1,830	1,840		59,390		48,750			41,250		33,750			26,250			18,750			11,250
1,840	1,850		60,740		49,290			41,790		34,290			26,790			19,290			11,790
1,850	1,860		62,090		49,830			42,330		34,830			27,330			19,830			12,330
1,860	1,870		63,440		50,370			42,870		35,370			27,870			20,370			12,870
1,870	1,880		64,790		50,910			43,410		35,910			28,410			20,910			13,410
1,880	1,890		66,140		51,450			43,950		36,450			28,950			21,450			13,950
1,890	1,900		67,490		51,990			44,490		36,990			29,490			21,990			14,490
1,900	1,910		68,840		52,530			45,030		37,530			30,030			22,530			15,030
1,910	1,920		70,190		53,070			45,570		38,070			30,570			23,070			15,570
1,920	1,930		71,540		53,610			46,110		38,610			31,110			23,610			16,110
1,930	1,940		72,890		54,150			46,650		39,150			31,650			24,150			16,650
1,940	1,950		74,240		55,490			47,190		39,690			32,190			24,690			17,190
1,950	1,960		75,590		56,840			47,730		40,230			32,730			25,230			17,730
1,960	1,970		76,940		58,190			48,270		40,770			33,270			25,770			18,270
1,970	1,980		78,290		59,540			48,810		41,310			33,810			26,310			18,810
1,980	1,990		79,640		60,890			49,350		41,850			34,350			26,850			19,350
1,990	2,000		80,990		62,240			49,890		42,390			34,890			27,390			19,890
2,000	2,020		83,010		64,260			50,700		43,200			35,700			28,200			20,700
2,020	2,040		85,710		66,960			51,780		44,280			36,780			29,280			21,780
2,040	2,060		88,410		69,660			52,860		45,360			37,860			30,360			22,860
2,060	2,080		91,110		72,360			53,940		46,440			38,940			31,440			23,940
2,080	2,100		93,810		75,060			56,310		47,520			40,020			32,520			25,020
2,100	2,120		96,510		77,760			59,010		48,600			41,100			33,600			26,100
2,120	2,140		99,210		80,460			61,710		49,680			42,180			34,680			27,180
2,140	2,160		101,910		83,160			64,410		50,760			43,260			35,760			28,260
2,160	2,180		104,610		85,860			67,110		51,840			44,340			36,840			29,340
2,180	2,200		107,310		88,560			69,810		52,920			45,420			37,920			30,420
2,200	2,220		110,010		91,260			72,510		54,000			46,500			39,000			31,500
2,220	2,240		112,710		93,960			75,210		56,460			47,580			40,080			32,580
2,240	2,260		115,410		96,660			77,910		59,160			48,660			41,160			33,660
2,260	2,280		118,110		99,360			80,610		61,860			49,740			42,240			34,740
2,280	2,300		120,810		102,060			83,310		64,560			50,820			43,320			35,820
2,300	2,320		123,510		104,760			86,010		67,260			51,900			44,400			36,900
2,320	2,340		126,210		107,460			88,710		69,960			52,980			45,480			37,980
2,340	2,360		128,910		110,160			91,410		72,660			54,060			46,560			39,060
2,360	2,380		131,610		112,860			94,110		75,360			56,610			47,640			40,140
2,380	2,400		134,310		115,560			96,810		78,060			59,310			48,720			41,220
2,400	2,420		137,010		118,260			99,510		80,760			62,010			49,800			42,300
2,420	2,440		139,710		120,960			102,210		83,460			64,710			50,880			43,380
2,440	2,460		142,410		123,660			104,910		86,160			67,410			51,960			44,460
2,460	2,480		145,110		126,360			107,610		88,860			70,110			53,040			45,540
2,480	2,500		147,810		129,060			110,310		91,560			72,810			54,120			46,620
2,500	2,520		150,510		131,760			113,010		94,260			75,510			56,760			47,700
2,520	2,540		153,210		134,460			115,710		96,960			78,210			59,460			48,780
2,540	2,560		155,910		137,160			118,410		99,660			80,910			62,160			49,860
2,560	2,580		158,610		139,860			121,110		102,360			83,610			64,860			50,940
2,580	2,600		161,310		142,560			123,810		105,060			86,310			67,560			52,020
2,600	2,620		164,010		145,260			126,510		107,760			89,010			70,260			53,100
2,620	2,640		166,710		147,960			129,210		110,460			91,710			72,960			54,210
2,640	2,660		169,410		150,660			131,910		113,160			94,410			75,660			56,910
2,660	2,680		172,110		153,360			134,610		115,860			97,110			78,360			59,610
2,680	2,700		174,810		156,060			137,310		118,560			99,810			81,060			62,310
2,700	2,720		177,510		158,760			140,010		121,260			102,510			83,760			65,010
2,720	2,740		180,210		161,460			142,710		123,960			105,210			86,460			67,710
2,740	2,760		182,910		164,160			145,410		126,660			107,910			89,160			70,410
2,760	2,780		185,610		166,860			148,110		129,360			110,610			91,860			73,110
2,780	2,800		188,310		169,560			150,810		132,060			113,310			94,560			75,810
2,800	2,820		191,010		172,260			153,510		134,760			116,010			97,260			78,510
2,820	2,840		193,710		174,960			156,210		137,460			118,710			99,960			81,210
2,840	2,860		196,410		177,660			158,910		140,160			121,410			102,660			83,910
2,860	2,880		199,110		180,360			161,610		142,860			124,110			105,360			86,610
2,880	2,900		201,810		183,060			164,310		145,560			126,810			108,060			89,310
2,900	2,920		204,510		185,760			167,010		148,260			129,510			110,760			92,010
2,920	2,940		207,210		188,460			169,710		150,960			132,210			113,460			94,710
2,940	2,960		209,910		191,160			172,410		153,660			134,910			116,160			97,410
2,960	2,980		212,610		193,860			175,110		156,360			137,610			118,860			100,110
2,980	3,000		215,310		196,560			177,810		159,060			140,310			121,560			102,810
3,000	3,020		218,010		199,260			180,510		161,760			143,010			124,260			105,510
3,020	3,040		220,710		201,960			183,210		164,460			145,710			126,960			108,210
3,040	3,060		223,410		204,660			185,910		167,160			148,410			129,660			110,910
3,060	3,080		226,110		207,360			188,610		169,860			151,110			132,360			113,610
3,080	3,100		228,810		210,060			191,310		172,560			153,810			135,060			116,310
3,100	3,120		231,510		212,760			194,010		175,260			156,510			137,760			119,010
3,120	3,140		234,210		215,460			196,710		177,960			159,210			140,460			121,710
3,140	3,160		236,910		218,160			199,410		180,660			161,910			143,160			124,410
3,160	3,180		239,610		220,860			202,110		183,360			164,610			145,860			127,110
3,180	3,200		242,310		223,560			204,810		186,060			167,310			148,560			129,810
3,200	3,220		245,010		226,260			207,510		188,760			170,010			151,260			132,510
3,220	3,240		247,710		228,960			210,210		191,460			172,710			153,960			135,210
3,240	3,260		250,410		231,660			212,910		194,160			175,410			156,660			137,910
3,260	3,280		253,110		234,360			215,610		196,860			178,110			159,360			140,610
3,280	3,300		255,810		237,060			218,310		199,560			180,810			162,060			143,310
3,300	3,320		258,510		239,760			221,010		202,260			183,510			164,760			146,010
3,320	3,340		261,210		242,460			223,710		204,960			186,210			167,460			148,710
3,340	3,360		263,910		245,160			226,410		207,660			188,910			170,160			151,410
3,360	3,380		266,610		247,860			229,110		210,360			191,610			172,860			154,110
3,380	3,400		269,310		250,560			231,810		213,060			194,310			175,560			156,810
3,400	3,420		272,010		253,260			234,510		215,760			197,010			178,260			159,510
3,420	3,440		274,910		256,160			237,410		218,660			199,910			181,160			162,410
3,440	3,460		277,910		259,160			240,410		221,660			202,910			184,160			165,410
3,460	3,480		280,910		262,160			243,410		224,660			205,910			187,160			168,410
3,480	3,500		283,910		265,160			246,410		227,660			208,910			190,160			171,410
3,500	3,520		286,910		268,160			249,410		230,660			211,910			193,160			174,410
3,520	3,540		289,910		271,160			252,410		233,660			214,910			196,160			177,410
3,540	3,560		292,910		274,160			255,410		236,660			217,910			199,160			180,410
3,560	3,580		295,910		277,160			258,410		239,660			220,910			202,160			183,410
3,580	3,600		298,910		280,160			261,410		242,660			223,910			205,160			186,410
3,600	3,620		301,910		283,160			264,410		245,660			226,910			208,160			189,410
3,620	3,640		304,910		286,160			267,410		248,660			229,910			211,160			192,410
3,640	3,660		307,910		289,160			270,410		251,660			232,910			214,160			195,410
3,660	3,680		310,910		292,160			273,410		254,660			235,910			217,160			198,410
3,680	3,700		313,910		295,160			276,410		257,660			238,910			220,160			201,410
3,700	3,720		316,910		298,160			279,410		260,660			241,910			223,160			204,410
3,720	3,740		319,910		301,160			282,410		263,660			244,910			226,160			207,410
3,740	3,760		322,910		304,160			285,410		266,660			247,910			229,160			210,410
3,760	3,780		325,910		307,160			288,410		269,660			250,910			232,160			213,410
3,780	3,800		328,910		310,160			291,410		272,660			253,910			235,160			216,410
3,800	3,820		331,910		313,160			294,410		275,660			256,910			238,160			219,410
3,820	3,840		334,910		316,160			297,410		278,660			259,910			241,160			222,410
3,840	3,860		337,910		319,160			300,410		281,660			262,910			244,160			225,410
3,860	3,880		340,910		322,160			303,410		284,660			265,910			247,160			228,410
3,880	3,900		343,910		325,160			306,410		287,660			268,910			250,160			231,410
3,900	3,920		346,910		328,160			309,410		290,660			271,910			253,160			234,410
3,920	3,940		349,910		331,160			312,410		293,660			274,910			256,160			237,410
3,940	3,960		352,910		334,160			315,410		296,660			277,910			259,160			240,410
3,960	3,980		355,910		337,160			318,410		299,660			280,910			262,160			243,410
3,980	4,000		358,910		340,160			321,410		302,660			283,910			265,160			246,410
4,000이상			360,410		341,660			322,910		304,160			285,410			266,660			247,910
(70세 이상자가 2명인 경우) (단위 : 원)
공제대상 가족수 월환산액(천원)			2			3			4			5			6			7
930	935		0			0			0			0			0			0
935	940		0			0			0			0			0			0
940	945		0			0			0			0			0			0
945	950		0			0			0			0			0			0
950	955		0			0			0			0			0			0
955	960		0			0			0			0			0			0
960	965		0			0			0			0			0			0
965	970		0			0			0			0			0			0
970	975		0			0			0			0			0			0
975	980		0			0			0			0			0			0
980	985		0			0			0			0			0			0
985	990		0			0			0			0			0			0
990	995		0			0			0			0			0			0
995	1,000		0			0			0			0			0			0
1,000	1,010		0			0			0			0			0			0
1,010	1,020		0			0			0			0			0			0
1,020	1,030		0			0			0			0			0			0
1,030	1,040		1,340			0			0			0			0			0
1,040	1,050		1,820			0			0			0			0			0
1,050	1,060		2,300			0			0			0			0			0
1,060	1,070		2,780			0			0			0			0			0
1,070	1,080		3,260			0			0			0			0			0
1,080	1,090		3,740			0			0			0			0			0
1,090	1,100		4,220			0			0			0			0			0
1,100	1,110		4,700			0			0			0			0			0
1,110	1,120		5,180			0			0			0			0			0
1,120	1,130		5,660			0			0			0			0			0
1,130	1,140		6,140			0			0			0			0			0
1,140	1,150		6,620			0			0			0			0			0
1,150	1,160		7,100			0			0			0			0			0
1,160	1,170		7,580			0			0			0			0			0
1,170	1,180		8,110			0			0			0			0			0
1,180	1,190		8,650			1,150			0			0			0			0
1,190	1,200		9,190			1,690			0			0			0			0
1,200	1,210		9,730			2,230			0			0			0			0
1,210	1,220		10,270			2,770			0			0			0			0
1,220	1,230		10,810			3,310			0			0			0			0
1,230	1,240		11,350			3,850			0			0			0			0
1,240	1,250		11,890			4,390			0			0			0			0
1,250	1,260		12,430			4,930			0			0			0			0
1,260	1,270		12,970			5,470			0			0			0			0
1,270	1,280		13,510			6,010			0			0			0			0
1,280	1,290		14,050			6,550			0			0			0			0
1,290	1,300		14,590			7,090			0			0			0			0
1,300	1,310		15,130			7,630			0			0			0			0
1,310	1,320		15,670			8,170			0			0			0			0
1,320	1,330		16,210			8,710			1,210			0			0			0
1,330	1,340		16,750			9,250			1,750			0			0			0
1,340	1,350		17,290			9,790			2,290			0			0			0
1,350	1,360		17,830			10,330			2,830			0			0			0
1,360	1,370		18,370			10,870			3,370			0			0			0
1,370	1,380		18,910			11,410			3,910			0			0			0
1,380	1,390		19,450			11,950			4,450			0			0			0
1,390	1,400		19,990			12,490			4,990			0			0			0
1,400	1,410		20,530			13,030			5,530			0			0			0
1,410	1,420		21,070			13,570			6,070			0			0			0
1,420	1,430		21,610			14,110			6,610			0			0			0
1,430	1,440		22,150			14,650			7,150			0			0			0
1,440	1,450		22,690			15,190			7,690			0			0			0
1,450	1,460		23,230			15,730			8,230			0			0			0
1,460	1,470		23,770			16,270			8,770			1,270			0			0
1,470	1,480		24,310			16,810			9,310			1,810			0			0
1,480	1,490		24,850			17,350			9,850			2,350			0			0
1,490	1,500		25,390			17,890			10,390			2,890			0			0
1,500	1,510		25,930			18,430			10,930			3,430			0			0
1,510	1,520		26,470			18,970			11,470			3,970			0			0
1,520	1,530		27,010			19,510			12,010			4,510			0			0
1,530	1,540		27,550			20,050			12,550			5,050			0			0
1,540	1,550		28,090			20,590			13,090			5,590			0			0
1,550	1,560		28,630			21,130			13,630			6,130			0			0
1,560	1,570		29,170			21,670			14,170			6,670			0			0
1,570	1,580		29,710			22,210			14,710			7,210			0			0
1,580	1,590		30,250			22,750			15,250			7,750			0			0
1,590	1,600		30,790			23,290			15,790			8,290			0			0
1,600	1,610		31,330			23,830			16,330			8,830			1,330			0
1,610	1,620		31,870			24,370			16,870			9,370			1,870			0
1,620	1,630		32,410			24,910			17,410			9,910			2,410			0
1,630	1,640		32,950			25,450			17,950			10,450			2,950			0
1,640	1,650		33,490			25,990			18,490			10,990			3,490			0
1,650	1,660		34,030			26,530			19,030			11,530			4,030			0
1,660	1,670		34,570			27,070			19,570			12,070			4,570			0
1,670	1,680		35,110			27,610			20,110			12,610			5,110			0
1,680	1,690		35,650			28,150			20,650			13,150			5,650			0
1,690	1,700		36,190			28,690			21,190			13,690			6,190			0
1,700	1,710		36,730			29,230			21,730			14,230			6,730			0
1,710	1,720		37,270			29,770			22,270			14,770			7,270			0
1,720	1,730		37,810			30,310			22,810			15,310			7,810			0
1,730	1,740		38,350			30,850			23,350			15,850			8,350			0
1,740	1,750		38,890			31,390			23,890			16,390			8,890			1,390
1,750	1,760		39,430			31,930			24,430			16,930			9,430			1,930
1,760	1,770		39,970			32,470			24,970			17,470			9,970			2,470
1,770	1,780		40,510			33,010			25,510			18,010			10,510			3,010
1,780	1,790		41,050			33,550			26,050			18,550			11,050			3,550
1,790	1,800		41,590			34,090			26,590			19,090			11,590			4,090
1,800	1,810		42,130			34,630			27,130			19,630			12,130			4,630
1,810	1,820		42,670			35,170			27,670			20,170			12,670			5,170
1,820	1,830		43,210			35,710			28,210			20,710			13,210			5,710
1,830	1,840		43,750			36,250			28,750			21,250			13,750			6,250
1,840	1,850		44,290			36,790			29,290			21,790			14,290			6,790
1,850	1,860		44,830			37,330			29,830			22,330			14,830			7,330
1,860	1,870		45,370			37,870			30,370			22,870			15,370			7,870
1,870	1,880		45,910			38,410			30,910			23,410			15,910			8,410
1,880	1,890		46,450			38,950			31,450			23,950			16,450			8,950
1,890	1,900		46,990			39,490			31,990			24,490			16,990			9,490
1,900	1,910		47,530			40,030			32,530			25,030			17,530			10,030
1,910	1,920		48,070			40,570			33,070			25,570			18,070			10,570
1,920	1,930		48,610			41,110			33,610			26,110			18,610			11,110
1,930	1,940		49,150			41,650			34,150			26,650			19,150			11,650
1,940	1,950		49,690			42,190			34,690			27,190			19,690			12,190
1,950	1,960		50,230			42,730			35,230			27,730			20,230			12,730
1,960	1,970		50,770			43,270			35,770			28,270			20,770			13,270
1,970	1,980		51,310			43,810			36,310			28,810			21,310			13,810
1,980	1,990		51,850			44,350			36,850			29,350			21,850			14,350
1,990	2,000		52,390			44,890			37,390			29,890			22,390			14,890
2,000	2,020		53,200			45,700			38,200			30,700			23,200			15,700
2,020	2,040		54,460			46,780			39,280			31,780			24,280			16,780
2,040	2,060		57,160			47,860			40,360			32,860			25,360			17,860
2,060	2,080		59,860			48,940			41,440			33,940			26,440			18,940
2,080	2,100		62,560			50,020			42,520			35,020			27,520			20,020
2,100	2,120		65,260			51,100			43,600			36,100			28,600			21,100
2,120	2,140		67,960			52,180			44,680			37,180			29,680			22,180
2,140	2,160		70,660			53,260			45,760			38,260			30,760			23,260
2,160	2,180		73,360			54,610			46,840			39,340			31,840			24,340
2,180	2,200		76,060			57,310			47,920			40,420			32,920			25,420
2,200	2,220		78,760			60,010			49,000			41,500			34,000			26,500
2,220	2,240		81,460			62,710			50,080			42,580			35,080			27,580
2,240	2,260		84,160			65,410			51,160			43,660			36,160			28,660
2,260	2,280		86,860			68,110			52,240			44,740			37,240			29,740
2,280	2,300		89,560			70,810			53,320			45,820			38,320			30,820
2,300	2,320		92,260			73,510			54,760			46,900			39,400			31,900
2,320	2,340		94,960			76,210			57,460			47,980			40,480			32,980
2,340	2,360		97,660			78,910			60,160			49,060			41,560			34,060
2,360	2,380		100,360			81,610			62,860			50,140			42,640			35,140
2,380	2,400		103,060			84,310			65,560			51,220			43,720			36,220
2,400	2,420		105,760			87,010			68,260			52,300			44,800			37,300
2,420	2,440		108,460			89,710			70,960			53,380			45,880			38,380
2,440	2,460		111,160			92,410			73,660			54,910			46,960			39,460
2,460	2,480		113,860			95,110			76,360			57,610			48,040			40,540
2,480	2,500		116,560			97,810			79,060			60,310			49,120			41,620
2,500	2,520		119,260			100,510			81,760			63,010			50,200			42,700
2,520	2,540		121,960			103,210			84,460			65,710			51,280			43,780
2,540	2,560		124,660			105,910			87,160			68,410			52,360			44,860
2,560	2,580		127,360			108,610			89,860			71,110			53,440			45,940
2,580	2,600		130,060			111,310			92,560			73,810			55,060			47,020
2,600	2,620		132,760			114,010			95,260			76,510			57,760			48,100
2,620	2,640		135,460			116,710			97,960			79,210			60,460			49,180
2,640	2,660		138,160			119,410			100,660			81,910			63,160			50,260
2,660	2,680		140,860			122,110			103,360			84,610			65,860			51,340
2,680	2,700		143,560			124,810			106,060			87,310			68,560			52,420
2,700	2,720		146,260			127,510			108,760			90,010			71,260			53,500
2,720	2,740		148,960			130,210			111,460			92,710			73,960			55,210
2,740	2,760		151,660			132,910			114,160			95,410			76,660			57,910
2,760	2,780		154,360			135,610			116,860			98,110			79,360			60,610
2,780	2,800		157,060			138,310			119,560			100,810			82,060			63,310
2,800	2,820		159,760			141,010			122,260			103,510			84,760			66,010
2,820	2,840		162,460			143,710			124,960			106,210			87,460			68,710
2,840	2,860		165,160			146,410			127,660			108,910			90,160			71,410
2,860	2,880		167,860			149,110			130,360			111,610			92,860			74,110
2,880	2,900		170,560			151,810			133,060			114,310			95,560			76,810
2,900	2,920		173,260			154,510			135,760			117,010			98,260			79,510
2,920	2,940		175,960			157,210			138,460			119,710			100,960			82,210
2,940	2,960		178,660			159,910			141,160			122,410			103,660			84,910
2,960	2,980		181,360			162,610			143,860			125,110			106,360			87,610
2,980	3,000		184,060			165,310			146,560			127,810			109,060			90,310
3,000	3,020		186,760			168,010			149,260			130,510			111,760			93,010
3,020	3,040		189,460			170,710			151,960			133,210			114,460			95,710
3,040	3,060		192,160			173,410			154,660			135,910			117,160			98,410
3,060	3,080		194,860			176,110			157,360			138,610			119,860			101,110
3,080	3,100		197,560			178,810			160,060			141,310			122,560			103,810
3,100	3,120		200,260			181,510			162,760			144,010			125,260			106,510
3,120	3,140		202,960			184,210			165,460			146,710			127,960			109,210
3,140	3,160		205,660			186,910			168,160			149,410			130,660			111,910
3,160	3,180		208,360			189,610			170,860			152,110			133,360			114,610
3,180	3,200		211,060			192,310			173,560			154,810			136,060			117,310
3,200	3,220		213,760			195,010			176,260			157,510			138,760			120,010
3,220	3,240		216,460			197,710			178,960			160,210			141,460			122,710
3,240	3,260		219,160			200,410			181,660			162,910			144,160			125,410
3,260	3,280		221,860			203,110			184,360			165,610			146,860			128,110
3,280	3,300		224,560			205,810			187,060			168,310			149,560			130,810
3,300	3,320		227,260			208,510			189,760			171,010			152,260			133,510
3,320	3,340		229,960			211,210			192,460			173,710			154,960			136,210
3,340	3,360		232,660			213,910			195,160			176,410			157,660			138,910
3,360	3,380		235,360			216,610			197,860			179,110			160,360			141,610
3,380	3,400		238,060			219,310			200,560			181,810			163,060			144,310
3,400	3,420		240,760			222,010			203,260			184,510			165,760			147,010
3,420	3,440		243,660			224,910			206,160			187,410			168,660			149,910
3,440	3,460		246,660			227,910			209,160			190,410			171,660			152,910
3,460	3,480		249,660			230,910			212,160			193,410			174,660			155,910
3,480	3,500		252,660			233,910			215,160			196,410			177,660			158,910
3,500	3,520		255,660			236,910			218,160			199,410			180,660			161,910
3,520	3,540		258,660			239,910			221,160			202,410			183,660			164,910
3,540	3,560		261,660			242,910			224,160			205,410			186,660			167,910
3,560	3,580		264,660			245,910			227,160			208,410			189,660			170,910
3,580	3,600		267,660			248,910			230,160			211,410			192,660			173,910
3,600	3,620		270,660			251,910			233,160			214,410			195,660			176,910
3,620	3,640		273,660			254,910			236,160			217,410			198,660			179,910
3,640	3,660		276,660			257,910			239,160			220,410			201,660			182,910
3,660	3,680		279,660			260,910			242,160			223,410			204,660			185,910
3,680	3,700		282,660			263,910			245,160			226,410			207,660			188,910
3,700	3,720		285,660			266,910			248,160			229,410			210,660			191,910
3,720	3,740		288,660			269,910			251,160			232,410			213,660			194,910
3,740	3,760		291,660			272,910			254,160			235,410			216,660			197,910
3,760	3,780		294,660			275,910			257,160			238,410			219,660			200,910
3,780	3,800		297,660			278,910			260,160			241,410			222,660			203,910
3,800	3,820		300,660			281,910			263,160			244,410			225,660			206,910
3,820	3,840		303,660			284,910			266,160			247,410			228,660			209,910
3,840	3,860		306,660			287,910			269,160			250,410			231,660			212,910
3,860	3,880		309,660			290,910			272,160			253,410			234,660			215,910
3,880	3,900		312,660			293,910			275,160			256,410			237,660			218,910
3,900	3,920		315,660			296,910			278,160			259,410			240,660			221,910
3,920	3,940		318,660			299,910			281,160			262,410			243,660			224,910
3,940	3,960		321,660			302,910			284,160			265,410			246,660			227,910
3,960	3,980		324,660			305,910			287,160			268,410			249,660			230,910
3,980	4,000		327,660			308,910			290,160			271,410			252,660			233,910
4,000이상			329,160			310,410			291,660			272,910			254,160			235,410
(70세 이상자가 3명 이상인 경우) (단위 : 원)
공제대상 가족수 월환산액(천원)				3			4				5			6			7
1,150		1,160		0			0				0			0			0
1,160		1,170		0			0				0			0			0
1,170		1,180		0			0				0			0			0
1,180		1,190		0			0				0			0			0
1,190		1,200		0			0				0			0			0
1,200		1,210		0			0				0			0			0
1,210		1,220		0			0				0			0			0
1,220		1,230		0			0				0			0			0
1,230		1,240		0			0				0			0			0
1,240		1,250		0			0				0			0			0
1,250		1,260		0			0				0			0			0
1,260		1,270		0			0				0			0			0
1,270		1,280		1,010			0				0			0			0
1,280		1,290		1,550			0				0			0			0
1,290		1,300		2,090			0				0			0			0
1,300		1,310		2,630			0				0			0			0
1,310		1,320		3,170			0				0			0			0
1,320		1,330		3,710			0				0			0			0
1,330		1,340		4,250			0				0			0			0
1,340		1,350		4,790			0				0			0			0
1,350		1,360		5,330			0				0			0			0
1,360		1,370		5,870			0				0			0			0
1,370		1,380		6,410			0				0			0			0
1,380		1,390		6,950			0				0			0			0
1,390		1,400		7,490			0				0			0			0
1,400		1,410		8,030			0				0			0			0
1,410		1,420		8,570			1,070				0			0			0
1,420		1,430		9,110			1,610				0			0			0
1,430		1,440		9,650			2,150				0			0			0
1,440		1,450		10,190			2,690				0			0			0
1,450		1,460		10,730			3,230				0			0			0
1,460		1,470		11,270			3,770				0			0			0
1,470		1,480		11,810			4,310				0			0			0
1,480		1,490		12,350			4,850				0			0			0
1,490		1,500		12,890			5,390				0			0			0
1,500		1,510		13,430			5,930				0			0			0
1,510		1,520		13,970			6,470				0			0			0
1,520		1,530		14,510			7,010				0			0			0
1,530		1,540		15,050			7,550				0			0			0
1,540		1,550		15,590			8,090				0			0			0
1,550		1,560		16,130			8,630				1,130			0			0
1,560		1,570		16,670			9,170				1,670			0			0
1,570		1,580		17,210			9,710				2,210			0			0
1,580		1,590		17,750			10,250				2,750			0			0
1,590		1,600		18,290			10,790				3,290			0			0
1,600		1,610		18,830			11,330				3,830			0			0
1,610		1,620		19,370			11,870				4,370			0			0
1,620		1,630		19,910			12,410				4,910			0			0
1,630		1,640		20,450			12,950				5,450			0			0
1,640		1,650		20,990			13,490				5,990			0			0
1,650		1,660		21,530			14,030				6,530			0			0
1,660		1,670		22,070			14,570				7,070			0			0
1,670		1,680		22,610			15,110				7,610			0			0
1,680		1,690		23,150			15,650				8,150			0			0
1,690		1,700		23,690			16,190				8,690			1,190			0
1,700		1,710		24,230			16,730				9,230			1,730			0
1,710		1,720		24,770			17,270				9,770			2,270			0
1,720		1,730		25,310			17,810				10,310			2,810			0
1,730		1,740		25,850			18,350				10,850			3,350			0
1,740		1,750		26,390			18,890				11,390			3,890			0
1,750		1,760		26,930			19,430				11,930			4,430			0
1,760		1,770		27,470			19,970				12,470			4,970			0
1,770		1,780		28,010			20,510				13,010			5,510			0
1,780		1,790		28,550			21,050				13,550			6,050			0
1,790		1,800		29,090			21,590				14,090			6,590			0
1,800		1,810		29,630			22,130				14,630			7,130			0
1,810		1,820		30,170			22,670				15,170			7,670			0
1,820		1,830		30,710			23,210				15,710			8,210			0
1,830		1,840		31,250			23,750				16,250			8,750			1,250
1,840		1,850		31,790			24,290				16,790			9,290			1,790
1,850		1,860		32,330			24,830				17,330			9,830			2,330
1,860		1,870		32,870			25,370				17,870			10,370			2,870
1,870		1,880		33,410			25,910				18,410			10,910			3,410
1,880		1,890		33,950			26,450				18,950			11,450			3,950
1,890		1,900		34,490			26,990				19,490			11,990			4,490
1,900		1,910		35,030			27,530				20,030			12,530			5,030
1,910		1,920		35,570			28,070				20,570			13,070			5,570
1,920		1,930		36,110			28,610				21,110			13,610			6,110
1,930		1,940		36,650			29,150				21,650			14,150			6,650
1,940		1,950		37,190			29,690				22,190			14,690			7,190
1,950		1,960		37,730			30,230				22,730			15,230			7,730
1,960		1,970		38,270			30,770				23,270			15,770			8,270
1,970		1,980		38,810			31,310				23,810			16,310			8,810
1,980		1,990		39,350			31,850				24,350			16,850			9,350
1,990		2,000		39,890			32,390				24,890			17,390			9,890
2,000		2,020		40,700			33,200				25,700			18,200			10,700
2,020		2,040		41,780			34,280				26,780			19,280			11,780
2,040		2,060		42,860			35,360				27,860			20,360			12,860
2,060		2,080		43,940			36,440				28,940			21,440			13,940
2,080		2,100		45,020			37,520				30,020			22,520			15,020
2,100		2,120		46,100			38,600				31,100			23,600			16,100
2,120		2,140		47,180			39,680				32,180			24,680			17,180
2,140		2,160		48,260			40,760				33,260			25,760			18,260
2,160		2,180		49,340			41,840				34,340			26,840			19,340
2,180		2,200		50,420			42,920				35,420			27,920			20,420
2,200		2,220		51,500			44,000				36,500			29,000			21,500
2,220		2,240		52,580			45,080				37,580			30,080			22,580
2,240		2,260		53,660			46,160				38,660			31,160			23,660
2,260		2,280		55,610			47,240				39,740			32,240			24,740
2,280		2,300		58,310			48,320				40,820			33,320			25,820
2,300		2,320		61,010			49,400				41,900			34,400			26,900
2,320		2,340		63,710			50,480				42,980			35,480			27,980
2,340		2,360		66,410			51,560				44,060			36,560			29,060
2,360		2,380		69,110			52,640				45,140			37,640			30,140
2,380		2,400		71,810			53,720				46,220			38,720			31,220
2,400		2,420		74,510			55,760				47,300			39,800			32,300
2,420		2,440		77,210			58,460				48,380			40,880			33,380
2,440		2,460		79,910			61,160				49,460			41,960			34,460
2,460		2,480		82,610			63,860				50,540			43,040			35,540
2,480		2,500		85,310			66,560				51,620			44,120			36,620
2,500		2,520		88,010			69,260				52,700			45,200			37,700
2,520		2,540		90,710			71,960				53,780			46,280			38,780
2,540		2,560		93,410			74,660				55,910			47,360			39,860
2,560		2,580		96,110			77,360				58,610			48,440			40,940
2,580		2,600		98,810			80,060				61,310			49,520			42,020
2,600		2,620		101,510			82,760				64,010			50,600			43,100
2,620		2,640		104,210			85,460				66,710			51,680			44,180
2,640		2,660		106,910			88,160				69,410			52,760			45,260
2,660		2,680		109,610			90,860				72,110			53,840			46,340
2,680		2,700		112,310			93,560				74,810			56,060			47,420
2,700		2,720		115,010			96,260				77,510			58,760			48,500
2,720		2,740		117,710			98,960				80,210			61,460			49,580
2,740		2,760		120,410			101,660				82,910			64,160			50,660
2,760		2,780		123,110			104,360				85,610			66,860			51,740
2,780		2,800		125,810			107,060				88,310			69,560			52,820
2,800		2,820		128,510			109,760				91,010			72,260			53,900
2,820		2,840		131,210			112,460				93,710			74,960			56,210
2,840		2,860		133,910			115,160				96,410			77,660			58,910
2,860		2,880		136,610			117,860				99,110			80,360			61,610
2,880		2,900		139,310			120,560				101,810			83,060			64,310
2,900		2,920		142,010			123,260				104,510			85,760			67,010
2,920		2,940		144,710			125,960				107,210			88,460			69,710
2,940		2,960		147,410			128,660				109,910			91,160			72,410
2,960		2,980		150,110			131,360				112,610			93,860			75,110
2,980		3,000		152,810			134,060				115,310			96,560			77,810
3,000		3,020		155,510			136,760				118,010			99,260			80,510
3,020		3,040		158,210			139,460				120,710			101,960			83,210
3,040		3,060		160,910			142,160				123,410			104,660			85,910
3,060		3,080		163,610			144,860				126,110			107,360			88,610
3,080		3,100		166,310			147,560				128,810			110,060			91,310
3,100		3,120		169,010			150,260				131,510			112,760			94,010
3,120		3,140		171,710			152,960				134,210			115,460			96,710
3,140		3,160		174,410			155,660				136,910			118,160			99,410
3,160		3,180		177,110			158,360				139,610			120,860			102,110
3,180		3,200		179,810			161,060				142,310			123,560			104,810
3,200		3,220		182,510			163,760				145,010			126,260			107,510
3,220		3,240		185,210			166,460				147,710			128,960			110,210
3,240		3,260		187,910			169,160				150,410			131,660			112,910
3,260		3,280		190,610			171,860				153,110			134,360			115,610
3,280		3,300		193,310			174,560				155,810			137,060			118,310
3,300		3,320		196,010			177,260				158,510			139,760			121,010
3,320		3,340		198,710			179,960				161,210			142,460			123,710
3,340		3,360		201,410			182,660				163,910			145,160			126,410
3,360		3,380		204,110			185,360				166,610			147,860			129,110
3,380		3,400		206,810			188,060				169,310			150,560			131,810
3,400		3,420		209,510			190,760				172,010			153,260			134,510
3,420		3,440		212,410			193,660				174,910			156,160			137,410
3,440		3,460		215,410			196,660				177,910			159,160			140,410
3,460		3,480		218,410			199,660				180,910			162,160			143,410
3,480		3,500		221,410			202,660				183,910			165,160			146,410
3,500		3,520		224,410			205,660				186,910			168,160			149,410
3,520		3,540		227,410			208,660				189,910			171,160			152,410
3,540		3,560		230,410			211,660				192,910			174,160			155,410
3,560		3,580		233,410			214,660				195,910			177,160			158,410
3,580		3,600		236,410			217,660				198,910			180,160			161,410
3,600		3,620		239,410			220,660				201,910			183,160			164,410
3,620		3,640		242,410			223,660				204,910			186,160			167,410
3,640		3,660		245,410			226,660				207,910			189,160			170,410
3,660		3,680		248,410			229,660				210,910			192,160			173,410
3,680		3,700		251,410			232,660				213,910			195,160			176,410
3,700		3,720		254,410			235,660				216,910			198,160			179,410
3,720		3,740		257,410			238,660				219,910			201,160			182,410
3,740		3,760		260,410			241,660				222,910			204,160			185,410
3,760		3,780		263,410			244,660				225,910			207,160			188,410
3,780		3,800		266,410			247,660				228,910			210,160			191,410
3,800		3,820		269,410			250,660				231,910			213,160			194,410
3,820		3,840		272,410			253,660				234,910			216,160			197,410
3,840		3,860		275,410			256,660				237,910			219,160			200,410
3,860		3,880		278,410			259,660				240,910			222,160			203,410
3,880		3,900		281,410			262,660				243,910			225,160			206,410
3,900		3,920		284,410			265,660				246,910			228,160			209,410
3,920		3,940		287,410			268,660				249,910			231,160			212,410
3,940		3,960		290,410			271,660				252,910			234,160			215,410
3,960		3,980		293,410			274,660				255,910			237,160			218,410
3,980		4,000		296,410			277,660				258,910			240,160			221,410
4,000 이상				297,910			279,160				260,410			241,660			222,910