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Posted at 2014-01-24 19:28:29 / IP 112.218.10.*
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 12pt; TEXT-INDENT: -12pt; mso-char-indent-count: -1.0"><B><SPAN style="FONT-SIZE: 12pt"><FONT face="¸¼Àº °íµñ">ÇØ¿Ü¿¡¼ ±¹³»·Î ¼öÀԵǴ ȹ°¿¡ ´ëÇØ ±¹³» ¾÷ü¿¡¼ ±¹³» ¾÷ü·Î ÆǸÅ<SPAN lang=EN-US> (</SPAN>Á߰蹫¿ª<SPAN lang=EN-US>) </SPAN>Çϴ°æ¿ì <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></FONT></SPAN></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l6 level1 lfo1"><B><SPAN lang=EN-US style="FONT-SIZE: 14pt; mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">1.</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><SPAN style="FONT-SIZE: 14pt"><FONT face="¸¼Àº °íµñ">°³¿ä<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></SPAN></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; mso-para-margin-left: 0gd"><B><SPAN lang=EN-US><FONT face="¸¼Àº °íµñ">CASE 1)<o:p></o:p></FONT></SPAN></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; mso-para-margin-left: 0gd"><B><FONT face="¸¼Àº °íµñ">µ¶ÀÏ ¼öÃâ¾÷üÀÎ<SPAN lang=EN-US> T</SPAN>»ç´Â ±¹³»<SPAN lang=EN-US> D</SPAN>»ç¿Í<SPAN lang=EN-US> FOB </SPAN>µ¶ÀÏ Á¶°ÇÀ¸·Î °è¾àÀ» ÇÏ¿´°í ±¹³»<SPAN lang=EN-US> D</SPAN>»ç´Â ±¹³»<SPAN lang=EN-US> E</SPAN>»ç¿Í<SPAN lang=EN-US> FOB </SPAN>µ¶ÀÏ Á¶°ÇÀ¸·Î °è¾àÀ» ÇÏ¿´À½<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; mso-para-margin-left: 0gd"><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US>T</SPAN>»ç´Â ȹ°À» µ¶ÀÏ ÇöÁö¿¡¼ ±¹³»<SPAN lang=EN-US> E</SPAN>»çÀÇ ¿î¼Ûȸ»ç¿¡ ÀεµÇßÀ½<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; mso-para-margin-left: 0gd"><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US>T</SPAN>»ç¿Í<SPAN lang=EN-US> D</SPAN>»ç ¹×<SPAN lang=EN-US> D</SPAN>»ç¿Í<SPAN lang=EN-US> E</SPAN>»ç´Â ¸ðµÎ µ¶¸³ÀûÀÎ °Å·¡ÀÌ¸ç ´ëÇà°Å·¡°¡ ¾Æ´Ô<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; mso-para-margin-left: 0gd"><B><SPAN lang=EN-US><o:p><FONT face="¸¼Àº °íµñ"> </FONT></o:p></SPAN></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; mso-para-margin-left: 0gd"><B><SPAN lang=EN-US><FONT face="¸¼Àº °íµñ">CASE 2)<o:p></o:p></FONT></SPAN></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; mso-para-margin-left: 0gd"><B><FONT face="¸¼Àº °íµñ">µ¶ÀÏ ¼öÃâ¾÷üÀÎ<SPAN lang=EN-US> T</SPAN>»ç´Â ±¹³»<SPAN lang=EN-US> D</SPAN>»ç¿Í<SPAN lang=EN-US> FOB </SPAN>µ¶ÀÏ Á¶°ÇÀ¸·Î °è¾àÀ» ÇÏ¿´°í ±¹³»<SPAN lang=EN-US> D</SPAN>»ç´Â ±¹³» <SPAN lang=EN-US>E</SPAN>»ç¿Í<SPAN lang=EN-US> DAT </SPAN>±¹³» ÁöÁ¤µÈ º¸¼¼Ã¢°í Á¶°ÇÀ¸·Î °è¾àÀ» ÇÏ¿´À½<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; mso-para-margin-left: 0gd"><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US>T</SPAN>»ç´Â ȹ°À» ±¹³»<SPAN lang=EN-US> D</SPAN>»çÀÇ ¿î¼Ûȸ»ç¿¡ ÀεµÇÞÀ½<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; mso-para-margin-left: 0gd"><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US>T</SPAN>»ç¿Í<SPAN lang=EN-US> D</SPAN>»ç ¹×<SPAN lang=EN-US> D</SPAN>»ç¿Í<SPAN lang=EN-US> E</SPAN>»ç´Â ¸ðµÎ µ¶¸³ÀûÀÎ °Å·¡ÀÌ¸ç ´ëÇà°Å·¡°¡ ¾Æ´Ô<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><B><SPAN lang=EN-US><o:p><FONT face="¸¼Àº °íµñ"> </FONT></o:p></SPAN></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l6 level1 lfo1"><B><SPAN lang=EN-US style="FONT-SIZE: 14pt; mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">2.</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><SPAN style="FONT-SIZE: 14pt"><FONT face="¸¼Àº °íµñ">°ü·Ã ¹ý±Ô<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></SPAN></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; mso-para-margin-left: 0gd"><B><FONT face="¸¼Àº °íµñ">ºÎ¹ý<SPAN lang=EN-US> 1</SPAN>Á¶<SPAN lang=EN-US> : </SPAN>ºÎ°¡°¡Ä¡¼¼´Â ´ÙÀ½ °¢È£ÀÇ °Å·¡¿¡ ´ëÇÏ¿© ºÎ°úÇÑ´Ù<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 56pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l1 level1 lfo2"><B><SPAN lang=EN-US style="mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">1.</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><FONT face="¸¼Àº °íµñ">ÀçÈ ¶Ç´Â ¿ë¿ªÀÇ °ø±Þ<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 38pt"><B><FONT face="¸¼Àº °íµñ">ºÎ¹ý<SPAN lang=EN-US> 10</SPAN>Á¶<SPAN lang=EN-US> : (</SPAN>°Å·¡Àå¼Ò<SPAN lang=EN-US>) </SPAN>ÀçÈ°¡ °ø±ÞµÇ´Â Àå¼Ò´Â ´ÙÀ½ °¢ È£¿¡ ÇØ´çÇÏ´Â °÷À¸·Î ÇÑ´Ù<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 56pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l0 level1 lfo3"><B><SPAN lang=EN-US style="mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">1.</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><FONT face="¸¼Àº °íµñ">ÀçÈÀÇ À̵¿ÀÌ ÇÊ¿äÇÑ °æ¿ì<SPAN lang=EN-US> : </SPAN>ÀçÈÀÇ À̵¿ÀÌ ½ÃÀ۵Ǵ Àå¼Ò<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 38pt"><B><SPAN lang=EN-US><o:p><FONT face="¸¼Àº °íµñ"> </FONT></o:p></SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 38pt"><B><FONT face="¸¼Àº °íµñ">ºÎ°¡°¡Ä¡¼¼¹ý ±âº» ÅëÄ¢<SPAN lang=EN-US> 2-0-3 (</SPAN>±¹¿Ü°Å·¡¿¡ ´ëÇÑ ³³¼¼Àǹ«<SPAN lang=EN-US>)<o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 38pt"><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US>1 </SPAN>ºÎ°¡°¡Ä¡¼¼ÀÇ ³³¼¼Àǹ«´Â ´ëÇѹα¹ÀÇ ÁÖ±ÇÀÌ ¹ÌÄ¡´Â ¹üÀ§ ³»¿¡¼ Àû¿ëÇϹǷΠ»ç¾÷ÀÚ°¡ ´ëÇѹα¹ÀÇ ÁÖ±ÇÀÌ ¹ÌÄ¡Áö ¾Æ´ÏÇÏ´Â ±¹¿Ü¿¡¼ Àçȸ¦ °ø±ÞÇÏ´Â °æ¿ì¿¡´Â ³³¼¼Àǹ«°¡ ¾ø´Ù<SPAN lang=EN-US>. </SPAN><SPAN style="COLOR: red">´Ù¸¸<SPAN lang=EN-US>, </SPAN>¿µ Á¦<SPAN lang=EN-US> 24</SPAN>Á¶ Á¦<SPAN lang=EN-US> 1</SPAN>Ç× Á¦<SPAN lang=EN-US> 2</SPAN>È£ °¢ ¸ñ¿¡ µû¸¥ ¼öÃâÀÇ ¹æ¹ýÀ¸·Î Àçȸ¦ °ø±ÞÇÏ´Â °æ¿ì¿¡´Â ±×·¯ÇÏÁö ¾Æ´ÏÇÏ´Ù<SPAN lang=EN-US>.</SPAN></SPAN><SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 38pt"><B><SPAN lang=EN-US><o:p><FONT face="¸¼Àº °íµñ"> </FONT></o:p></SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 38pt"><B><FONT face="¸¼Àº °íµñ">ºÎ¹ý ¿µ Á¦<SPAN lang=EN-US> 24</SPAN>Á¶<SPAN lang=EN-US> (</SPAN>¼öÃâÀÇ ¹üÀ§<SPAN lang=EN-US>)<o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 56pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l2 level1 lfo4"><B><SPAN lang=EN-US style="mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">1)</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><FONT face="¸¼Àº °íµñ">¹ý Á¦<SPAN lang=EN-US> 11</SPAN>Á¶ Á¦<SPAN lang=EN-US> 1</SPAN>Ç× Á¦<SPAN lang=EN-US> 1</SPAN>È£ÀÇ ±ÔÁ¤¿¡ ÀÇÇÑ ¼öÃâÀº ´ÙÀ½ °¢È£ÀÇ °ÍÀ¸·Î ÇÑ´Ù<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 74pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l3 level1 lfo5"><B><SPAN lang=EN-US style="mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">1.</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><FONT face="¸¼Àº °íµñ">³»±¹¹°Ç°À» ¿Ü±¹À¸·Î ¹ÝÃâÇϴ°Í<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 74pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l3 level1 lfo5"><B><SPAN lang=EN-US style="mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">2.</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><FONT face="¸¼Àº °íµñ">±¹³»ÀÇ »ç¾÷Àå¿¡¼ °è¾à°ú ´ë°¡¼ö·É µî °Å·¡°¡ ÀÌ·ç¾îÁö´Â °ÍÀ¸·Î¼ ´ÙÀ½ °¢¸ñÀÇ<SPAN lang=EN-US> 1</SPAN>¿¡ ÇØ´çÇϴ°Í<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 92pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l4 level1 lfo6"><B><SPAN lang=EN-US style="mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">°¡.</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><FONT face="¸¼Àº °íµñ">´ë¿Ü¹«¿ª¹ý¿¡ ÀÇÇÑ Á߰蹫¿ª ¹æ½ÄÀÇ ¼öÃâ<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 92pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l4 level1 lfo6"><B><SPAN lang=EN-US style="mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">³ª.</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><FONT face="¸¼Àº °íµñ">´ë¿Ü¹«¿ª¹ý¿¡ ÀÇÇÑ À§Å¹ÆǸżöÃâ<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 92pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l4 level1 lfo6"><B><SPAN lang=EN-US style="mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">´Ù.</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><FONT face="¸¼Àº °íµñ">´ë¿Ü¹«¿ª¹ý¿¡ÀÇÇÑ ¿Ü±¹Àεµ ¼öÃâ<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 92pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l4 level1 lfo6"><B><SPAN lang=EN-US style="mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">¶ó.</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><FONT face="¸¼Àº °íµñ">´ë¿Ü¹«¿ª¹ý¿¡ ÀÇÇÑ À§Å¹°¡°ø¹«¿ª ¹æ½ÄÀÇ ¼öÃâ<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><B><SPAN lang=EN-US><o:p><FONT face="¸¼Àº °íµñ"> </FONT></o:p></SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 40pt"><B><FONT face="¸¼Àº °íµñ">´ë¿Ü¹«¿ª°ü¸®±ÔÁ¤<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 40pt; mso-para-margin-left: 4.0gd"><B><FONT face="¸¼Àº °íµñ">¡°À§Å¹ÆǸżöÃ⡱À̶ó ÇÔÀº ¹°Ç°À» ¹«È¯À¸·Î ¼öÃâÇÏ¿© ´çÇع°Ç°ÀÌ ÆÇ¸ÅµÈ ¹üÀ§¾È¿¡¼ ´ë±ÝÀ» °áÁ¦ÇÏ´Â °è¾à¿¡ ÀÇÇÑ ¼öÃâÀ» ¸»ÇÑ´Ù<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 40pt; mso-para-margin-left: 4.0gd"><B><FONT face="¸¼Àº °íµñ">¡°À§Å¹°¡°ø¹«¿ª¡±À̶ó ÇÔÀº °¡°øÀÓÀ» Áö±ÞÇÏ´Â Á¶°ÇÀ¸·Î ¿Ü±¹¿¡¼ °¡°ø<SPAN lang=EN-US>(</SPAN>Á¦Á¶<SPAN lang=EN-US>,</SPAN>Á¶¸³<SPAN lang=EN-US>,</SPAN>Àç»ý<SPAN lang=EN-US>,</SPAN>°³Á¶¸¦ Æ÷ÇÔÇÑ´Ù<SPAN lang=EN-US>. </SPAN>ÀÌÇÏ°°´Ù<SPAN lang=EN-US>)</SPAN>ÇÒ ¿øÀÚÀçÀÇ ÀüºÎ ¶Ç´Â ÀϺθ¦ °Å·¡<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 40pt; mso-para-margin-left: 4.0gd"><B><FONT face="¸¼Àº °íµñ">»ó´ë¹æ¿¡°Ô ¼öÃâÇϰųª ¿Ü±¹¿¡¼ Á¶´ÞÇÏ¿© À̸¦ °¡°øÇÑ ÈÄ °¡°ø¹°Ç°À» ¼öÀÔÇÏ´Â ¼öÃâÀÔÀ» ¸»ÇÑ´Ù<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 40pt; mso-para-margin-left: 4.0gd"><B><FONT face="¸¼Àº °íµñ">¡°Á߰蹫¿ª¡±À̶ó ÇÔÀº ¼öÃâÇÒ °ÍÀ» ¸ñÀûÀ¸·Î ¹°Ç°À» ¼öÀÔÇÏ¿© °ü¼¼¹ý Á¦<SPAN lang=EN-US> 65</SPAN>Á¶ÀÇ ±ÔÁ¤¿¡ ÀÇÇÑ º¸¼¼±¸¿ª ¶Ç´Â µ¿¹ý Á¦<SPAN lang=EN-US> 67</SPAN>Á¶ÀÇ ±ÔÁ¤¿¡ ÀÇÇÏ¿© Ÿ¼ÒÀåÄ¡ÀÇ <SPAN lang=EN-US><o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 40pt"><B><FONT face="¸¼Àº °íµñ">Çã°¡¸¦ ¹ÞÀº Àå¼Ò ÀÌ¿ÜÀÇ ±¹³»¿¡ ¹ÝÀÔÇÏÁö ¾Æ´ÏÇÏ°í ¼öÃâÇÏ´Â ¼öÃâÀÔÀ» ¸»ÇÑ´Ù<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 40pt; mso-para-margin-left: 4.0gd"><B><FONT face="¸¼Àº °íµñ">¡°¿Ü±¹Àμö¼öÀÔ¡±À̶ó ÇÔÀº ¼öÀÔ´ë±ÝÀº ±¹³»¿¡¼ Áö±ÞµÇÁö¸¸ ¼öÀÔ¹°Ç°Àº ¿Ü±¹¿¡¼ ÀμöÇÏ´Â ¼öÀÔÀ» ¸»ÇÑ´Ù<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 40pt; mso-para-margin-left: 4.0gd"><B><FONT face="¸¼Àº °íµñ">¡°¿Ü±¹Àεµ¼öÃ⡱À̶ó ÇÔÀº ¼öÃâ´ë±ÝÀº ±¹³»¿¡¼ ¿µ¼öÇÏÁö¸¸ ±¹³»¿¡¼ Åë°üµÇÁö ¾Æ´ÏÇÑ ¼öÃâ¹°Ç°À» ¿Ü±¹À¸·Î ÀεµÇÏ´Â ¼öÃâÀ» ¸»ÇÑ´Ù<SPAN lang=EN-US>. <o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><o:p><FONT face="¸¼Àº °íµñ"> </FONT></o:p></SPAN></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; TEXT-INDENT: -18pt; mso-para-margin-left: 0gd; mso-list: l6 level1 lfo1"><B><SPAN lang=EN-US style="FONT-SIZE: 14pt; mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">3.</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US> </SPAN><B><SPAN style="FONT-SIZE: 14pt">Áú¹® ¹× ´äº¯<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></FONT></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; mso-para-margin-left: 0gd"><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US>CASE 1 : </SPAN>±¹³»<SPAN lang=EN-US> D</SPAN>»ç´Â ±¹¿Ü¿¡¼ Àçȸ¦<SPAN lang=EN-US> E</SPAN>»ç¿¡°Ô ÀεµÇÏ´Â ´ë¿Ü¹«¿ª°ü¸®±ÔÁ¤»ó Á߰蹫¿ªÀ¸·Î º¸¾Æ¾ßÇÒ<SPAN style="COLOR: #1f497d">±î¿ä<SPAN lang=EN-US>? : </SPAN>Á߰蹫¿ªÀ¸·Î º¸¾Æ¾ßÇÕ´Ï´Ù<SPAN lang=EN-US>.<o:p></o:p></SPAN></SPAN></FONT></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; TEXT-INDENT: 60pt; mso-para-margin-left: 3.8gd"><B><SPAN lang=EN-US><FONT face="¸¼Àº °íµñ">.<o:p></o:p></FONT></SPAN></B></P> <P class=MsoListParagraph style="MARGIN: 0cm 0cm 0pt 38pt; TEXT-INDENT: 50pt; mso-para-margin-left: 3.8gd"><B><FONT face="¸¼Àº °íµñ">±¹³»<SPAN lang=EN-US> D</SPAN>»ç¿Í<SPAN lang=EN-US> E</SPAN>»ç´Â °Å·¡¸¦<SPAN lang=EN-US> INVOICE</SPAN>·Î ÇؾßÇÏ´ÂÁö °è»ê¼·Î ÇؾßÇÏ´ÂÁö ¼Î±Ý°è»ê¼·Î ÇؾßÇÏ´ÂÁö<SPAN lang=EN-US>? INVOICE</SPAN>·Î °Å·¡¸¦ ÇÏ¸é µË´Ï´Ù<SPAN lang=EN-US>. <o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><B><SPAN lang=EN-US><o:p><FONT face="¸¼Àº °íµñ"> </FONT></o:p></SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 40pt"><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US>CASE 2 : </SPAN>±¹³»<SPAN lang=EN-US> D</SPAN>»ç´Â ȹ° Àεµ¸¦ ±¹³» º¸¼¼Ã¢°í¿¡¼ ÀεµÇÔ<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 40pt; TEXT-INDENT: 50pt; mso-para-margin-left: 4.0gd; mso-char-indent-count: 5.0"><B><FONT face="¸¼Àº °íµñ">±¹³»<SPAN lang=EN-US> D</SPAN>»ç¿Í<SPAN lang=EN-US> E</SPAN>»ç´Â °Å·¡¸¦<SPAN lang=EN-US> INVOICE</SPAN>·Î Çصµ µÇ°í °è»ê¼¸¦ ¹ßÇàÇØÁ־µË´Ï´Ù<SPAN lang=EN-US>. </SPAN>¼¼±Ý°è»ê¼´Â ÀÌÁß °ú¼¼°¡ µÇ±â ¶§¹®¿¡ ºÎ°¡¼¼¸¦ ¿µ¼¼À²·Î ÇÏ´Â ¼¼±Ý °è»ê¼¸¦ ¹ßÇàÇÒ ¼ö ÀÖ½À´Ï´Ù<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></B></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 1.5pt 0cm 1.5pt 34.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left; mso-para-margin-top: 1.5pt; mso-para-margin-right: 0cm; mso-para-margin-bottom: 1.5pt; mso-para-margin-left: 3.48gd" align=left><B><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: #666666; LINE-HEIGHT: 175%; FONT-FAMILY: µ¸¿ò"> <o:p></o:p></SPAN></B></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 1.5pt 0cm 1.5pt 34.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left" align=left><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US style="COLOR: #1f497d">T</SPAN><SPAN style="COLOR: #1f497d">¿Í<SPAN lang=EN-US> D</SPAN>»çÀÌÀÇ °Å·¡¿¡´Â ÇϱâÀÇ ¼·ù°¡ ÀÛ¼º<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></FONT></B></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 1.5pt 0cm 1.5pt 34.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left" align=left><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US style="COLOR: #1f497d">P/L, C/I : SELLER </SPAN><SPAN style="COLOR: #1f497d">–<SPAN lang=EN-US> T BUYER - D<o:p></o:p></SPAN></SPAN></FONT></B></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 1.5pt 0cm 1.5pt 34.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left" align=left><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US style="COLOR: #1f497d">BL : SHIPPER </SPAN><SPAN style="COLOR: #1f497d">–<SPAN lang=EN-US> T CONSIGNEE </SPAN>–<SPAN lang=EN-US> D OR E (SWITH BL</SPAN>À» ¹ßÇàÇÑ´Ù¸é<SPAN lang=EN-US> D, B/L SWITH </SPAN>¾ø´Ù¸é<SPAN lang=EN-US> E)<o:p></o:p></SPAN></SPAN></FONT></B></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 1.5pt 0cm 1.5pt 34.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left" align=left><B><SPAN lang=EN-US style="COLOR: #1f497d"><o:p><FONT face="¸¼Àº °íµñ"> </FONT></o:p></SPAN></B></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 1.5pt 0cm 1.5pt 34.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left" align=left><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US style="COLOR: #1f497d">D</SPAN><SPAN style="COLOR: #1f497d">¿Í<SPAN lang=EN-US> E</SPAN>»çÀÌÀÇ °Å·¡¿¡´Â ÇϱâÀÇ ¼·ù°¡ ÀÛ¼º<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></FONT></B></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 1.5pt 0cm 1.5pt 34.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left" align=left><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US style="COLOR: #1f497d">P/L, C/I : SELLER </SPAN><SPAN style="COLOR: #1f497d">–<SPAN lang=EN-US> D BUYER </SPAN>–<SPAN lang=EN-US> E<o:p></o:p></SPAN></SPAN></FONT></B></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 1.5pt 0cm 1.5pt 34.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left" align=left><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US style="COLOR: #1f497d">BL : SHIPPER </SPAN><SPAN style="COLOR: #1f497d">–<SPAN lang=EN-US> D CONSIGNEE </SPAN>–<SPAN lang=EN-US> E (SWITH BL</SPAN>À» ¹ßÇàÇÏÁö ¾Ê´Â´Ù¸é<SPAN lang=EN-US> SHIPPER</SPAN>´Â<SPAN lang=EN-US> T)<o:p></o:p></SPAN></SPAN></FONT></B></P> <P class=MsoNormal style="BACKGROUND: white; MARGIN: 1.5pt 0cm 1.5pt 34.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left" align=left><B><SPAN lang=EN-US style="COLOR: #1f497d"><o:p><FONT face="¸¼Àº °íµñ"> </FONT></o:p></SPAN></B></P> <P class=MsoListParagraph style="BACKGROUND: white; MARGIN: 0cm 0cm 1.5pt 52.8pt; TEXT-INDENT: -18pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left; mso-para-margin-top: 0cm; mso-para-margin-right: 0cm; mso-para-margin-bottom: 1.5pt; mso-para-margin-left: 0gd; mso-list: l5 level1 lfo7" align=left><B><SPAN lang=EN-US style="COLOR: #1f497d; mso-bidi-font-family: '¸¼Àº °íµñ'"><SPAN style="mso-list: Ignore"><FONT face="¸¼Àº °íµñ">1)</FONT><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN></B><B><SPAN style="COLOR: #1f497d"><FONT face="¸¼Àº °íµñ">¼öÀÔ ¸éÀå»ó °ø±ÞÀÚ Ã³¸®<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></SPAN></B></P> <P class=MsoListParagraph style="BACKGROUND: white; MARGIN: 0cm 0cm 1.5pt 52.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left; mso-para-margin-top: 0cm; mso-para-margin-right: 0cm; mso-para-margin-bottom: 1.5pt; mso-para-margin-left: 0gd" align=left><B><SPAN style="COLOR: #1f497d"><FONT face="¸¼Àº °íµñ">¼öÀÔÀÚ´Â<SPAN lang=EN-US> E</SPAN>·Î ÀÔ·Â <SPAN lang=EN-US>/ BL</SPAN>»ó<SPAN lang=EN-US> T</SPAN>°¡<SPAN lang=EN-US> SHIPPER</SPAN>À̳ª<SPAN lang=EN-US> SELLER</SPAN>´Â<SPAN lang=EN-US> D</SPAN>ÀÎ °æ¿ì <SPAN lang=EN-US><o:p></o:p></SPAN></FONT></SPAN></B></P> <P class=MsoListParagraph style="BACKGROUND: white; MARGIN: 0cm 0cm 1.5pt 52.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left; mso-para-margin-top: 0cm; mso-para-margin-right: 0cm; mso-para-margin-bottom: 1.5pt; mso-para-margin-left: 0gd" align=left><B><SPAN style="COLOR: #1f497d"><FONT face="¸¼Àº °íµñ">°ø±ÞÀÚ¸¦<SPAN lang=EN-US> T</SPAN>·Î ÇصµµÇ°í<SPAN lang=EN-US> D</SPAN>·Î ÀÔ·ÂÇصµ µË´Ï´Ù<SPAN lang=EN-US>.<o:p></o:p></SPAN></FONT></SPAN></B></P> <P class=MsoListParagraph style="BACKGROUND: white; MARGIN: 0cm 0cm 1.5pt 52.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left; mso-para-margin-top: 0cm; mso-para-margin-right: 0cm; mso-para-margin-bottom: 1.5pt; mso-para-margin-left: 0gd" align=left><B><FONT face="¸¼Àº °íµñ"><SPAN lang=EN-US style="COLOR: #1f497d">E</SPAN><SPAN style="COLOR: #1f497d">´Â ±¹³»¿¡¼<SPAN lang=EN-US> D</SPAN>¿¡°Ô ¼Û±ÝÀ» Çϴµ¥<SPAN lang=EN-US> T</SPAN>¸¦ °ø±ÞÀÚ·Î ÇÏ¸é ¹®Á¦´Â ¾øÀ¸³ª »ïÀÚÁö±ÞµîÀ¸·Î ½Å°í ÇؾßÇÕ´Ï´Ù<SPAN lang=EN-US>. <o:p></o:p></SPAN></SPAN></FONT></B></P> <P class=MsoListParagraph style="BACKGROUND: white; MARGIN: 0cm 0cm 1.5pt 52.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left; mso-para-margin-top: 0cm; mso-para-margin-right: 0cm; mso-para-margin-bottom: 1.5pt; mso-para-margin-left: 0gd" align=left><B><SPAN lang=EN-US style="COLOR: #1f497d"><o:p><FONT face="¸¼Àº °íµñ"> </FONT></o:p></SPAN></B></P> <P class=MsoListParagraph style="BACKGROUND: white; MARGIN: 0cm 0cm 1.5pt 52.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left; mso-para-margin-top: 0cm; mso-para-margin-right: 0cm; mso-para-margin-bottom: 1.5pt; mso-para-margin-left: 0gd" align=left><B><SPAN style="COLOR: #1f497d"><FONT face="¸¼Àº °íµñ">¼öÀÔÀÚ´Â<SPAN lang=EN-US> E</SPAN>·Î ÀÔ·Â<SPAN lang=EN-US> / BL</SPAN>»ó<SPAN lang=EN-US> D</SPAN>°¡<SPAN lang=EN-US> SHIPPER </SPAN>ÀÌ°í<SPAN lang=EN-US> SELLER</SPAN>µµ ±¹³»<SPAN lang=EN-US> D</SPAN>Àΰæ¿ì<SPAN lang=EN-US><o:p></o:p></SPAN></FONT></SPAN></B></P> <P class=MsoListParagraph style="BACKGROUND: white; MARGIN: 0cm 0cm 1.5pt 52.8pt; LINE-HEIGHT: 175%; TEXT-ALIGN: left; mso-para-margin-top: 0cm; mso-para-margin-right: 0cm; mso-para-margin-bottom: 1.5pt; mso-para-margin-left: 0gd" align=left><B><SPAN style="COLOR: #1f497d"><FONT face="¸¼Àº °íµñ">°ø±ÞÀÚ¸¦<SPAN lang=EN-US> D</SPAN>·Î Çϸé<SPAN lang=EN-US> D</SPAN>´Â ±¹³» ¾÷üÀε¥ ¸éÀå»ó ÀÔ·ÂÇϴµ¥ ¹®Á¦´Â ¾ø´ÂÁö<SPAN lang=EN-US>?</SPAN>¾ø½À´Ï´Ù<SPAN lang=EN-US>.</SPAN></FONT></SPAN></B></P>
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