{"id":32561,"date":"2025-07-02T16:16:46","date_gmt":"2025-07-02T07:16:46","guid":{"rendered":"https:\/\/www.sanctionlab.com\/?p=32561"},"modified":"2025-07-03T10:38:48","modified_gmt":"2025-07-03T01:38:48","slug":"%eb%b3%b4%ed%97%98%ec%82%ac-%eb%93%80%eb%a0%88%ec%9d%b4%ec%85%98-%ea%b0%ad-%eb%b2%94%ec%9c%84-%ea%b7%9c%ec%a0%9c-%eb%8f%84%ec%9e%85%eb%90%98%eb%82%98","status":"publish","type":"post","link":"https:\/\/www.sanctionlab.com\/?p=32561","title":{"rendered":"\ubcf4\ud5d8\uc0ac \ub4c0\ub808\uc774\uc158 \uac2d &#8216;\ubc94\uc704 \uaddc\uc81c&#8217; \ub3c4\uc785\ub418\ub098"},"content":{"rendered":"<h3>|\ud560\uc778\uc728 \uc18d\ub3c4 \uc870\uc808 \ubc0f ALM \uac15\ud654 \uc720\ub3c4 \uc7a5\uce58 \ub9c8\ub828 \uac80\ud1a0\u2026\ubcf4\ud5d8\uc5c5 \uc911\uc7a5\uae30 \uac74\uc804\uc131 \uad00\ub9ac \ucc28\uc6d0<\/h3>\n<p>\uae08\uc735\ub2f9\uad6d\uc774 \ubcf4\ud5d8\uc0ac\uc758 \uc790\uc0b0\u00b7\ubd80\ucc44\uad00\ub9ac(ALM)\ub97c \uac15\ud654\ud558\uae30 \uc704\ud574 \uaddc\uc81c\ub97c \ub3c4\uc785\ud55c\ub2e4. \ubcf4\ud5d8\uc0ac\uc5d0 \ud5c8\uc6a9\ub418\ub294 \uc790\uc0b0\u00b7\ubd80\ucc44 \uc2e4\uc9c8 \ub9cc\uae30(\ub4c0\ub808\uc774\uc158) \uac2d \ubc94\uc704\ub97c \uac10\ub3c5\uaddc\uc815\uc5d0\uc11c \uc815\ud558\uace0 \uc900\uc218 \uc758\ubb34\ub97c \ubd80\uacfc\ud558\ub294 \uc870\uce58\uac00 \uac80\ud1a0\ub418\uace0 \uc788\ub2e4. \uc9c0\uae09\uc5ec\ub825(K-ICS\u00b7\ud0a5\uc2a4) \uc81c\ub3c4\uc640 \uacbd\uc601\uc2e4\ud0dc\ud3c9\uac00\uc0c1 ALM\uc5d0 \ub300\ud55c \ud3c9\uac00\ud56d\ubaa9\uc744 \ub3c4\uc785\ud558\ub294 \ubc29\uc548\ub3c4 \uac70\ub860\ub41c\ub2e4.<\/p>\n<p>\ubcf4\ud5d8\uc0ac\uc758 \uc911\uc7a5\uae30 \uac74\uc804\uc131 \ud655\ubcf4 \ucc28\uc6d0\uc5d0\uc11c ALM \uaddc\uc81c\ub97c \ub3c4\uc785\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ubcf4\ud5d8\ubd80\ucc44 \ud560\uc778\uc728 \ud604\uc2e4\ud654 \uc2dc\ud589 \uc18d\ub3c4\ub97c \uc720\uc5f0\ud558\uac8c \uc870\uc815\ud560 \ubc29\uce68\uc774\ub2e4. \uac74\uc804\uc131 \uad00\ub9ac \uac15\ud654\uc640 \uac74\uc804\uc131 \uc9c0\ud45c\uc758 \uc5f0\ucc29\ub959\uc744 \ub3c4\ubaa8\ud558\ub824\ub294 \ucde8\uc9c0\ub2e4. \ucd5c\uc885\uad00\ucc30\ub9cc\uae30\ub97c 30\ub144\uae4c\uc9c0 \ud655\ub300\ud558\ub294 \ubc29\ud5a5\uc131\uc740 \uc720\uc9c0\ud558\ub418 \ubcc0\ub3d9\uc131\uc774 \uacfc\ub3c4\ud558\uac8c \ud655\ub300\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud558\ub294 \uac8c \uace8\uc790\ub2e4.<\/p>\n<p><strong>\u25c7\ubcf4\ud5d8\uc0b0\uc5c5 \uac74\uc804\uc131 TF \uac00\ub3d9\u2026\ucd5c\uc885\uad00\ucc30\ub9cc\uae30 \ud655\ub300 \uc77c\uc815 \uc7ac\uac80\ud1a0<\/strong><\/p>\n<p>\uae08\uc735\ub2f9\uad6d\uc740 \uc9c0\ub09c 1\uc77c \uc720\uad00\u00b7\uc5f0\uad6c\uae30\uad00, \ubcf4\ud5d8\uc0ac \ub4f1\uc774 \ucc38\uc5ec\ud558\ub294 &#8216;\ubcf4\ud5d8\uc0b0\uc5c5 \uac74\uc804\uc131 \ud0dc\uc2a4\ud06c\ud3ec\uc2a4(TF)&#8217; 1\ucc28 \ud68c\uc758\ub97c \uc5f4\uc5c8\ub2e4. \ud68c\uc758\uc5d0\uc120 \ubcf4\ud5d8\uc0b0\uc5c5\uc758 \uc911\u00b7\uc7a5\uae30\uc801 \uac74\uc804\uc131 \uad00\ub9ac \uac15\ud654\ub97c \ubaa9\uc801\uc73c\ub85c \uc0c8\uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS17) \uc2dc\ud589 \uacbd\uacfc \ubc0f \ubcf4\ud5d8\uc0b0\uc5c5 \ub9ac\uc2a4\ud06c \uad00\ub9ac \ubc29\ud5a5, \ubcf4\ud5d8\ubd80\ucc44 \ud560\uc778\uc728 \ud604\uc2e4\ud654 \uacc4\ud68d \uc774\ud589\ubc29\uc548 \ub4f1\uc744 \ub17c\uc758\ud588\ub2e4.<\/p>\n<p>\ud604\uc7ac \uae08\uc735\ub2f9\uad6d\uc740 \ucd5c\uc885\uad00\ucc30\ub9cc\uae30\ub97c 30\ub144\uc73c\ub85c \ud655\ub300\ud558\ub294 \ub4f1\uc758 \ud560\uc778\uc728 \ud604\uc2e4\ud654 \ubc29\uc548\uc744 \ucd94\uc9c4 \uc911\uc774\ub2e4. \ub2e4\ub9cc \ucd5c\uadfc \uc2dc\uc7a5\uc5d0\uc120 \uc2dc\uc7a5\uae08\ub9ac \ud558\ub77d \ud750\ub984\uc5d0 \ub530\ub978 \uac74\uc804\uc131 \uad00\ub9ac \ubd80\ub2f4\uc774 \ucee4\uc9c0\ub294 \uac00\uc6b4\ub370 \uc81c\ub3c4\uc801 \ud6a8\uacfc\uac00 \uc911\ucca9\ub420 \uacbd\uc6b0 \uac74\uc804\uc131 \uc9c0\ud45c\uc758 \ubcc0\ub3d9\uc131\uc774 \uacfc\ub3c4\ud558\uac8c \ud655\ub300\ub420 \uc218 \uc788\ub2e4\ub294 \uc6b0\ub824\uac00 \uc81c\uae30\ub418\ub294 \uc0c1\ud669\uc774\ub2e4.<\/p>\n<div><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-32563\" src=\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/07\/20250702153605420.png\" alt=\"\" width=\"620\" height=\"259\" srcset=\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/07\/20250702153605420.png 620w, https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/07\/20250702153605420-300x125.png 300w, https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/07\/20250702153605420-150x63.png 150w\" sizes=\"auto, (max-width: 620px) 100vw, 620px\" \/><\/div>\n<p>\uc774\uc5d0 \uae08\uc735\ub2f9\uad6d\uc740 \uc2dc\ud589\uc18d\ub3c4\ub97c \uc720\uc5f0\ud558\uac8c \uc870\uc815\ud560 \uc218 \uc788\ub2e4\ub294 \uae30\uc870 \ud558\uc5d0 \ucd5c\uadfc \uc2dc\uc7a5 \uc758\uacac\uc744 \uc218\uc6a9\ud574 \ucd5c\uc885\uad00\ucc30\ub9cc\uae30 \ud655\ub300 \uc2dc\ud589 \uc77c\uc815\uc744 \uc7ac\uac80\ud1a0\ud558\uae30\ub85c \ud588\ub2e4. \ub300\uc548\uc73c\ub85c\ub294 \ud604\ud589 \uacc4\ud68d\uc744 \uc720\uc9c0\ud558\ub294 \ubc29\uc548, \ub9e4\ub144 \ub17c\uc758\ub97c \ud1b5\ud574 \ucd5c\uc885\uad00\ucc30\ub9cc\uae30 \ud655\ub300 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\ub294 \ubc29\uc548, \uc2dc\ud589 \uc77c\uc815\uc744 \ud604\uc7ac (3\ub144 \ubd84\uc0b0)\ubcf4\ub2e4 \uc7a5\uae30\ud654\ud558\ub294 \ubc29\uc548 \ub4f1\uc774 \uac70\ub860\ub41c\ub2e4.<\/p>\n<p>\ucd5c\uc885\uad00\ucc30\ub9cc\uae30 \ud655\ub300 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\ub294 \ub370 \uad6d\uace0\ucc44 30\ub144\ubb3c \uae08\ub9ac\uac00 10\ub144~20\ub144\ubb3c\uc5d0 \ube44\ud574 \ub0ae\uac8c \ud615\uc131\ub3fc \uc788\ub294 \uc2dc\uc7a5 \uc0c1\ud669\uc744 \uace0\ub824\ud560 \ud544\uc694\uac00 \uc788\ub2e4\ub294 \uc758\uacac\ub3c4 \uc81c\uae30\ub410\ub2e4. \uae08\uc735\ub2f9\uad6d\uc740 TF \ucc38\uc5ec\uae30\uad00\ub4e4\uc744 \ud3ec\ud568\ud55c \ubcf4\ud5d8\uc5c5\uacc4\uc640 \uc2dc\uc7a5 \uad00\uacc4\uc790\ub4e4\uc758 \uc758\uacac\uc744 \uc218\ub834\ud574 \uc2dc\ud589 \uc77c\uc815 \uc870\uc815 \uc5ec\ubd80\ub97c \ud655\uc815\ud560 \ubc29\uce68\uc774\ub2e4.<\/p>\n<p><strong>\u25c7\uaddc\uc81c \uc7a5\uce58 \ub3c4\uc785 \ub4f1 ALM \uac15\ud654 \ubcf4\uc644\ubc29\uc548 \ubaa8\uc0c9<\/strong><\/p>\n<p>\ud560\uc778\uc728 \ud604\uc2e4\ud654 \uc18d\ub3c4 \uc870\uc808\uacfc \ubcd1\ud589\ud574 \ubcf4\ud5d8\uc0ac\uc758 \uc790\uc0b0\u00b7\ubd80\ucc44 \ub4c0\ub808\uc774\uc158 \uad00\ub9ac \ub178\ub825\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \uc720\ub3c4\ud558\uae30 \uc704\ud55c \uaddc\uc81c \uc7a5\uce58 \ub3c4\uc785\ub3c4 \uac80\ud1a0\ud55c\ub2e4. \uc774\ubc88 \ud68c\uc758\uc5d0\uc11c\ub294 \ubcf4\ud5d8\uc0ac\uc5d0 \ud5c8\uc6a9\ub418\ub294 \ub4c0\ub808\uc774\uc158 \uac2d \ubc94\uc704\ub97c \uac10\ub3c5\uaddc\uc815\uc5d0\uc11c \uc815\ud558\uace0 \uc900\uc218 \uc758\ubb34\ub97c \ubd80\uacfc\ud558\ub294 \ubc29\uc548, \ud0a5\uc2a4 \uc81c\ub3c4\ub098 \uacbd\uc601\uc2e4\ud0dc\ud3c9\uac00\uc0c1\uc5d0 ALM \ud3c9\uac00\ud56d\ubaa9\uc744 \ub3c4\uc785\u00b7\uac15\ud654\ud558\ub294 \ubc29\uc548\uc774 \ub17c\uc758\ub410\ub2e4.<\/p>\n<p>\ud604\uc7ac \ub4c0\ub808\uc774\uc158 \uac2d\uc774 \ud070 \ud68c\uc0ac\uc758 \uacbd\uc6b0 \uaddc\uc81c \uc900\uc218\uc5d0 \uc5b4\ub824\uc6c0\uc774 \uc788\ub2e4\ub294 \uc810\uc744 \uac10\uc548\ud574 \uaddc\uc81c\ub97c \ub3c4\uc785\ud558\uae30\ub85c \ud588\ub2e4. \uc790\uc0b0\uaddc\ubaa8\uac00 \uc77c\uc815 \uc218\uc900 \uc774\uc0c1\uc778 \ub300\ud615\uc0ac\uc5d0 \uc6b0\uc120 \uc801\uc6a9\ud558\uac70\ub098 \ucda9\ubd84\ud55c \uc801\uc751 \uae30\uac04\uc774 \ubd80\uc5ec\ub420 \uac00\ub2a5\uc131\uc774 \uc788\ub2e4. \uae08\uc735\ub2f9\uad6d\uc740 \ubcf4\ud5d8\uc0ac\uc758 ALM\uc744 \uc81c\ub3c4\uc801\uc73c\ub85c \uc9c0\uc6d0\ud560 \uc218 \uc788\ub294 \uaddc\uc81c \uc644\ud654 \uad00\ub828 \uc758\uacac\ub3c4 \uc218\ub834\ud560 \uc608\uc815\uc774\ub2e4.<\/p>\n<p>1\ucc28 \ud68c\uc758\uc5d0\uc11c \ub17c\uc758\ud55c \ud560\uc778\uc728 \ud604\uc2e4\ud654 \uc2dc\ud589 \uc77c\uc815 \ubc0f ALM \uac15\ud654 \ubc29\uc548\uc740 \uc758\uacac \uc218\ub834\u00b7\uc870\uc728 \ub4f1\uc758 \uacfc\uc815\uc744 \uac70\uccd0 \ub0b4\ub2ec \uc911 \ucd5c\uc885\uc548\uc774 \uacf5\uac1c\ub420 \uacc4\ud68d\uc774\ub2e4. \uc774\uc5b4 \uae30\ubcf8\uc790\ubcf8 \uaddc\uc81c \ub3c4\uc785 \ubc29\uc548\uacfc \uc815\ub9ac \uc81c\ub3c4 \uac1c\uc120 \ubc29\uc548, \uacc4\ub9ac \uac00\uc815 \uc120\uc9c4\ud654 \ub4f1\uc774 TF\ub97c \ud1b5\ud574 \uc21c\ucc28\uc801\uc73c\ub85c \ub17c\uc758\ub420 \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4.<\/p>\n<p>\uc548\ucc3d\uad6d \uae08\uc735\uc704 \uae08\uc735\uc0b0\uc5c5\uad6d\uc7a5\uc740 &#8220;\uac74\uc804\uc131 TF\uc758 \uae30\ubcf8 \ubaa9\ud45c\ub294 \ubcf4\ud5d8\uc0b0\uc5c5\uc758 \uc548\uc815\uc131\uacfc \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \ub3c4\ubaa8\ud558\ub294 \ub370 \uc788\ub2e4&#8221;\uba70 &#8220;\uac74\uc804\uc131 \uad00\ub9ac\ub97c \uc5c4\uaca9\ud788 \uac15\ud654\ud574 \ub098\uac00\ub418 \ubcf4\ud5d8\uc0ac\ub4e4\uc774 \uacfc\ub3c4\ud55c \ubd80\ub2f4\uc5d0 \ub178\ucd9c\ub418\uc9c0 \uc54a\ub3c4\ub85d \uc801\uc808\ud55c \uc2dc\ud589 \uc18d\ub3c4\ub97c \uc720\uc9c0\ud558\uace0 \ud544\uc694\ud55c \uaddc\uc81c \uac1c\ud601\uc744 \ubcd1\ud589\ud560 \uac83&#8221;\uc774\ub77c\uace0 \uac15\uc870\ud588\ub2e4.<\/p>\n<p>\/ \uc774\uc7ac\uc6a9 \ub354\ubca8 \uae30\uc790<\/p>\n","protected":false},"excerpt":{"rendered":"<p>|\ud560\uc778\uc728 \uc18d\ub3c4 \uc870\uc808 \ubc0f ALM \uac15\ud654 \uc720\ub3c4 \uc7a5\uce58 \ub9c8\ub828 \uac80\ud1a0\u2026\ubcf4\ud5d8\uc5c5 \uc911\uc7a5\uae30 \uac74\uc804\uc131 \uad00\ub9ac \ucc28\uc6d0 \uae08\uc735\ub2f9\uad6d\uc774 \ubcf4\ud5d8\uc0ac\uc758 \uc790\uc0b0\u00b7\ubd80\ucc44\uad00\ub9ac(ALM)\ub97c \uac15\ud654\ud558\uae30 \uc704\ud574 \uaddc\uc81c\ub97c \ub3c4\uc785\ud55c\ub2e4. \ubcf4\ud5d8\uc0ac\uc5d0 \ud5c8\uc6a9\ub418\ub294 \uc790\uc0b0\u00b7\ubd80\ucc44 \uc2e4\uc9c8 \ub9cc\uae30(\ub4c0\ub808\uc774\uc158) \uac2d \ubc94\uc704\ub97c \uac10\ub3c5\uaddc\uc815\uc5d0\uc11c \uc815\ud558\uace0 \uc900\uc218 \uc758\ubb34\ub97c \ubd80\uacfc\ud558\ub294 \uc870\uce58\uac00 \uac80\ud1a0\ub418\uace0 \uc788\ub2e4. \uc9c0\uae09\uc5ec\ub825(K-ICS\u00b7\ud0a5\uc2a4) \uc81c\ub3c4\uc640 \uacbd\uc601\uc2e4\ud0dc\ud3c9\uac00\uc0c1 ALM\uc5d0 \ub300\ud55c \ud3c9\uac00\ud56d\ubaa9\uc744 \ub3c4\uc785\ud558\ub294 \ubc29\uc548\ub3c4 \uac70\ub860\ub41c\ub2e4. \ubcf4\ud5d8\uc0ac\uc758 \uc911\uc7a5\uae30 \uac74\uc804\uc131 \ud655\ubcf4 \ucc28\uc6d0\uc5d0\uc11c ALM \uaddc\uc81c\ub97c \ub3c4\uc785\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ubcf4\ud5d8\ubd80\ucc44 [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":32563,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[922,8,611],"tags":[988,989,979,1010,251],"class_list":{"0":"post-32561","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-thebell","8":"category-compliance","9":"category-korea","10":"tag-ifrs17","11":"tag-k-ics","12":"tag-979","13":"tag-1010","14":"tag-251"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ubcf4\ud5d8\uc0ac \ub4c0\ub808\uc774\uc158 \uac2d &#039;\ubc94\uc704 \uaddc\uc81c&#039; \ub3c4\uc785\ub418\ub098 SanctionLab<\/title>\n<meta name=\"description\" content=\"\uae08\uc735\ub2f9\uad6d\uc774 \ubcf4\ud5d8\uc0ac\uc758 \uc790\uc0b0\u00b7\ubd80\ucc44\uad00\ub9ac(ALM)\ub97c \uac15\ud654\ud558\uae30 \uc704\ud574 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