{"id":213,"date":"2020-01-30T16:22:00","date_gmt":"2020-01-30T07:22:00","guid":{"rendered":"http:\/\/suzuki-global.com\/vietnam-accounting\/?p=213"},"modified":"2021-12-18T21:30:51","modified_gmt":"2021-12-18T12:30:51","slug":"difference-between-vas-and-ifrs","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/ko\/difference-between-vas-and-ifrs\/","title":{"rendered":"VAS\uc640 IFRS\uc758 \ucc28\uc774: \ubca0\ud2b8\ub0a8\uc758 \ud68c\uacc4\uae30\uc900\uc758 \ud2b9\uc9d5(\uc7ac\ubb34\uc81c\ud45c\uc758 \ud45c\uc2dc\ub098 \uacc4\uc815\ucf54\ub4dc)\ub97c \uc18c\uac1c"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"213\" class=\"elementor elementor-213\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3cccfcc0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cccfcc0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1cdd8928\" data-id=\"1cdd8928\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aff84d5 elementor-widget elementor-widget-text-editor\" data-id=\"aff84d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h2><span style=\"font-weight: 400;\">VAS\uc640 IFRS\uc758 \ucc28\uc774: \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900\uc758 \ud2b9\uc9d5 \uc18c\uac1c<\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/suzuki-global.com\/ko\/vietnam-accounting-standards-and-accounting-period\/\"><span style=\"color: #0000ff;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900<\/span><\/a>(VAS)\ub294<a href=\"https:\/\/suzuki-global.com\/ko\/vietnams-ministry-of-finance-announces-mandatory-ifrs\/\"><span style=\"color: #0000ff;\">\uad6d\uc81c\uc7ac\ubb34\ubcf4\uace0\uae30\uc900(IFRS)<\/span><\/a>\uae30\ucd08\ub85c \ucc44\ud0dd\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uad6d\uc81c\uc7ac\ubb34\ubcf4\uace0\uae30\uc900\uc758 IFRS\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc704\uc6d0\ud68c(IASB)\uac00 \ubc1c\ud589\ud558\uace0 \uaddc\uc815\ud55c \uae00\ub85c\ubc8c \ud68c\uacc4\uae30\uc900\uc73c\ub85c \uc7ac\ubb34\ubcf4\uace0\uc11c\uc758 \uc791\uc131\uacfc \ud45c\uc2dc\ub97c \ubcf4\uc5ec\uc900\ub2e4.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#table1\"><span style=\"color: #0000ff;\"><strong>\u21d2VAS\uc640 IFRS\uc758 \ube44\uad50\ud45c<\/strong><\/span><\/a><\/p><br \/>\n<p><span style=\"font-weight: 400;\">VAS\uc640 IFRS \uc0ac\uc774\uc5d0\ub294 \uc911\uc694\ud55c \ucc28\uc774\uac00 \uc788\uc73c\uba70 \uc911\uc694\ud55c \uc810\uc744 \uc18c\uac1c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc815\ubd80\ub294 IFRS\uc5d0 \ub530\ub77c<a href=\"https:\/\/suzuki-global.com\/ko\/vietnam-accounting-and-bookkeeping-and-currency\/\"><span style=\"color: #0000ff;\">VAS<\/span><\/a>\ubc1c\ud589 \uc911\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc900\uc5d0 \ub300\ud574 \ubca0\ud2b8\ub0a8\uc758 \ud604\uc9c0 \uae30\uc5c5 \ubc0f \uc678\uad6d \uae30\uc5c5\uc744 \ub300\uc0c1\uc73c\ub85c \uac00\uc774\ub358\uc2a4\ud558\uae30 \uc704\ud574 \uc7ac\ubb34\ubd80\ub294 \uae30\uc5c5\uc758 \ube44\uad50 \uac00\ub2a5\uc131\uacfc \ud22c\uba85\uc131\uc744 \ub192\uc774\ub294 \ud1b5\uc9c0, No 200\/2014\/TT-BTC \ubc0f No. 202\/2014\/TT -BTC\ub97c \ubc1c\ud589\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">VAS\uc640 IFRS\uc758 \ucc28\uc774: \uc7ac\ubb34 \uc81c\ud45c \ud45c\uc2dc<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IFRS\uc5d0 \uadfc\uac70\ud55c \uc7ac\ubb34\uc81c\ud45c\ub294 \uc8fc\ub85c \ub2e4\uc74c\uc73c\ub85c \uad6c\uc131\ub41c\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\uade0\ud615 \uc2dc\ud2b8<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\uc190\uc775\uacc4\uc0b0\uc11c<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\ud604\uae08 \ud750\ub984\ud45c<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\uc9c0\ubd84\ubcc0\ub3d9\uacc4\uc0b0\uc11c(\uc8fc\uc8fc\uc790\ubcf8\ubcc0\ub3d9\uacc4\uc0b0\uc11c)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\ube44\uace0 \ubc0f \ubd80\uc18d \uba85\uc138\uc11c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">VAS \uae30\ubc18 \uc7ac\ubb34 \uc81c\ud45c\uc758 \uad6c\uc131 \uc694\uc18c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\uade0\ud615 \uc2dc\ud2b8<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\uc190\uc775\uacc4\uc0b0\uc11c<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\ud604\uae08 \ud750\ub984\ud45c<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\ube44\uace0 \ubc0f \ubd80\uc18d \uba85\uc138\uc11c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc8fc\ubaa9\ud574\uc57c \ud560 \ubd80\ubd84\uc740 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900\uc5d0\uc11c \uc9c0\ubd84 \ubcc0\ub3d9 \uacc4\uc0b0\uc11c\ub294 \uc7ac\ubb34 \uc81c\ud45c\uc758 \uc8fc\uc694 \uad6c\uc131 \uc694\uc18c\uac00 \uc544\ub2cc \uc8fc\ub85c \ucde8\uae09\ub429\ub2c8\ub2e4. \ub610\ud55c \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900\uc740 \uacbd\uc601\uc790\uc758 \uc911\uc694\ud55c \uc758\uacac \ud310\ub2e8, \ucd94\uc815 \ubd88\ud655\uc2e4\uc131\uc758 \uacf5\uac1c \ub4f1\uc744 \uc694\uad6c\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc77c\ubcf8\uc758 \ud68c\uacc4\uae30\uc900\uc5d0\uc11c\ub3c4 IFRS\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc8fc\uc8fc\uc790\ubcf8\ubcc0\ub3d9\uacc4\uc0b0\uc11c\uc758 \uc791\uc131\uc774 \uc694\uad6c\ub418\uace0 \uc788\ub2e4. \ubca0\ud2b8\ub0a8\uc758 \ud604\uc9c0\ubc95\uc778\uc5d0\uc11c\ub3c4 \uc774\ub7ec\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc8fc\uc8fc\uc790\ubcf8\ubcc0\ub3d9\uacc4\uc0b0\uc11c\uc758 \uc791\uc131\uc774 \uc778\uc815\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">VAS\uc640 IFRS\uc758 \ucc28\uc774: \ubca0\ud2b8\ub0a8\uc758 \uace0\uc720 \uacc4\uc815 \uacc4\uc815 \ucf54\ub4dc<\/span><\/h2>\n<p><!-- wp:image {\"id\":77,\"sizeSlug\":\"large\"} --><\/p>\n<figure class=\"wp-block-image size-large\"><a href=\"http:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/01\/1465237060_resolutions-11.png\"><img loading=\"lazy\" src=\"http:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/01\/analyze.jpg\" alt=\"\ubd84\uc11d\" class=\"alignnone wp-image-77\" width=\"1280\" height=\"743\" \/><\/a><\/figure>\n<p><!-- \/wp:image --><\/p>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc7ac\ubb34\ubd80\ub294 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \ud1b5\uc77c\uacc4\uc815\uacfc\ubaa9\ud45c\ub97c \ubc1c\ud589\ud588\uc2b5\ub2c8\ub2e4(\ud1b5\ub2ec No. 200\/2014\/TT-BTC). \uac01 \uae30\uc5c5\uc740 \ud1b5\uc77c\ub41c \uacc4\uc815 \ucf54\ub4dc\ub97c \ud65c\uc6a9\ud558\uc5ec \uae30\uc5c5 \uac04\uc758 \ube44\uad50 \uac00\ub2a5\uc131\uc744 \uac00\ub2a5\ud558\uac8c \ud569\ub2c8\ub2e4. \ube44\uad50 \uac00\ub2a5\uc131\uc740 \ub3d9\uc77c \uae30\uc5c5\uc758 \uacfc\uac70\uc640 \ud604\uc7ac\ub97c \ube44\uad50\ud558\ub294 \uae30\uac04\uc758 \ube44\uad50 \uac00\ub2a5\uc131\uacfc \ub2e4\ub978 \uae30\uc5c5\uacfc \ud574\ub2f9 \uae30\uc5c5\uc744 \ube44\uad50\ud558\ub294 \uae30\uc5c5 \uac04\uc758 \ube44\uad50 \uac00\ub2a5\uc131\uc774 \uc788\uc9c0\ub9cc, \ud1b5\uc77c \uacc4\uc815 \ucf54\ub4dc\uc5d0\uc11c \ub9e4\uc6b0 \uadf8 \ube44\uad50\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">VAS\uc640 IFRS\uc758 \ucc28\uc774\uc5d0<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc0ac\uc5c5\ud558\ub294 \ubaa8\ub4e0 \uc678\uad6d \uae30\uc5c5 \ubc0f \ud604\uc9c0 \uae30\uc5c5\uc740 VAS\ub97c \uc900\uc218\ud560 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ubc88\uc5d0\ub294, \uc8fc\uc694\ud55c 2\uc810\uc758 \ucc28\uc774\ub97c \uc18c\uac1c\ud588\uc2b5\ub2c8\ub2e4. \uc138\uc138\ud55c \uac83\uc740 \ub429\ub2c8\ub2e4\ub9cc, \ucc28\uc785\uae08\uc744 \uc774\uc6a9\ud574 \uace0\uc815 \uc790\uc0b0\uc744 \uad6c\uc785\ud588\uc744 \uacbd\uc6b0\uc758 \ucc28\uc785 \ube44\uc6a9\uc758 \ucde8\uae09 \ub4f1, \uadf8 \ubc16\uc5d0\ub3c4, \uc5ec\ub7ec \uc810\uc5d0\uc11c \ucc28\uc774\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc678\uc790\uacc4 \uae30\uc5c5\uc740 \ubc95\uc801 \uc694\uac74\uc744 \ucda9\ubd84\ud788 \uc774\ud574\ud558\uace0 \uc62c\ubc14\ub978 \uc815\ubcf4\uc5d0 \uadfc\uac70\ud55c \ud22c\uc790 \uacb0\uc815\uc744 \ud558\uae30 \uc704\ud574 \ubca0\ud2b8\ub0a8 \ud604\uc9c0\uc758 \ud68c\uacc4\u00b7\ubc95\ub960\uc5d0 \uc775\uc219\ud55c \uc804\ubb38\uac00\uc5d0\uac8c \uc0c1\ub2f4\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-global.com\/ko\/ifrs-and-vas-2\/\"><img loading=\"lazy\" src=\"http:\/\/suzuki-global.com\/wp-content\/uploads\/2021\/06\/accounting.jpg\" alt=\"accounting\" width=\"464\" height=\"219\" class=\"alignnone wp-image-2743\" srcset=\"https:\/\/suzuki-global.com\/wp-content\/uploads\/2021\/06\/accounting.jpg 799w, https:\/\/suzuki-global.com\/wp-content\/uploads\/2021\/06\/accounting-768x362.jpg 768w\" sizes=\"(max-width: 464px) 100vw, 464px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/suzuki-global.com\/ko\/ifrs-and-vas-2\/\"><strong>\u21d2VAS\uc640 IFRS\uc758 \uc778\uc2dd\uc758 \ucc28\uc774(\uacbd\ub9ac\ubd80\u00b7\uc218\uc11d \uc5b4\uce74\uc6b4\ud2b8\uc6a9)<\/strong><\/a><\/p>\n<p><!-- wp:block {\"ref\":1425} \/--><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-98021ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"98021ab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f1b3f49\" data-id=\"f1b3f49\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd550f6 elementor-widget elementor-widget-menu-anchor\" data-id=\"bd550f6\" data-element_type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"table1\" class=\"elementor-menu-anchor\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d79a214 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"d79a214\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f1def7 elementor-widget elementor-widget-heading\" data-id=\"6f1def7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAS\uc640 IFRS\uc758 \ube44\uad50\ud45c<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f500e5a elementor-widget elementor-widget-text-editor\" data-id=\"f500e5a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><\/p>\n<p><\/p>\n<p>\n<table id=\"tablepress-7\" class=\"tablepress tablepress-id-7\">\n<thead>\n<tr class=\"row-1 odd\">\n\t<th class=\"column-1\">&nbsp;<\/th><th class=\"column-2\">VAS<\/th><th class=\"column-3\">IFRS<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2 even\">\n\t<td class=\"column-1\">\uc7ac\ubb34\uc81c\ud45c<\/td><td class=\"column-2\">\uade0\ud615 \uc2dc\ud2b8<br \/>\n\uc190\uc775\uacc4\uc0b0\uc11c<br \/>\n\ud604\uae08 \ud750\ub984\ud45c<br \/>\n\ube44\uace0 \ubc0f \ubd80\uc18d \uba85\uc138\uc11c<\/td><td class=\"column-3\">\uade0\ud615 \uc2dc\ud2b8<br \/>\n\uc190\uc775\uacc4\uc0b0\uc11c<br \/>\n\ud604\uae08 \ud750\ub984\ud45c<br \/>\n\uc9c0\ubd84\ubcc0\ub3d9\uacc4\uc0b0\uc11c(\uc8fc\uc8fc\uc790\ubcf8\ubcc0\ub3d9\uacc4\uc0b0\uc11c)<br \/>\n\ube44\uace0 \ubc0f \ubd80\uc18d \uba85\uc138\uc11c<\/td>\n<\/tr>\n<tr class=\"row-3 odd\">\n\t<td class=\"column-1\">\ud68c\uacc4 \ucf54\ub4dc<\/td><td class=\"column-2\">\ud1b5\uc77c\uacc4\uc815\uacfc\ubaa9\ud45c<br>(\ud1b5\ub2ec No. 200\/2014\/TT-BTC)<\/td><td class=\"column-3\">\u30fc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n<p><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d91fff4 elementor-widget elementor-widget-simple_author_box_elementor\" data-id=\"d91fff4\" data-element_type=\"widget\" data-widget_type=\"simple_author_box_elementor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"sabox-plus-item\"><div class=\"saboxplugin-wrap\" itemtype=\"http:\/\/schema.org\/Person\" itemscope itemprop=\"author\"><div class=\"saboxplugin-tab\"><div class=\"saboxplugin-gravatar\"><img loading=\"lazy\" src=\"https:\/\/suzuki-global.com\/wp-content\/uploads\/2021\/12\/vietnam-aacs-suzuki.jpg\" width=\"100\"  height=\"100\" alt=\"vietnam-aacs-suzuki\" itemprop=\"image\"><\/div><div class=\"saboxplugin-authorname\"><a href=\"https:\/\/suzuki-global.com\/ko\/author\/331c484d41483eeb4b18049c8dc9d716fe384f08\/\" class=\"vcard author\" rel=\"author\" itemprop=\"url\"><span class=\"fn\" itemprop=\"name\">\uc2a4\uc988\ud0a4 \ucf00\uc774\ub178\uff08\ud0dd\uc9c0\uac74\ubb3c\uac70\ub798\uc0ac\u30fb\ubd80\uae301\uae09\u30fb\uc601\uc5b4\/\uc911\uad6d\uc5b4\uff09<\/span><\/a><\/div><div class=\"saboxplugin-desc\"><div itemprop=\"description\"><p>\ud0dd\uc9c0 \uac74\ubb3c \uac70\ub798\uc0ac. \ud64d\ucf69\uc758 \uc77c\ubcf8\uacc4 \ucd5c\ub300 \uc218\ud68c\uacc4 \uc0ac\ubb34\uc18c\ub97c \uac70\uccd0 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ub3c5\ub9bd \ucc3d\uc5c5.<br \/>\n\ud638\uce58\ubbfc \ud604\uc9c0\uc5d0\uc11c \ub3d9\ub8cc \ubca0\ud2b8\ub0a8\uc778 \ud68c\uacc4\uc0ac\ub4e4\uacfc \ud568\uaed8 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