[공지사항]2019년 귀속 연말정산 안내

연말정산이란? 근로자는 개인사업자들과 달리 매달 소득세를 간이세액표에 의하여 원천징수한 후 급여를 지급받게 되는데, 연말정산은 이렇게 1년간 원천징수한 소득세를 맞게 징수했는지 확인하는 절차입니다.

* 2019년 귀속 연말정산 변경사항 *

주택자금관련 공제시 계약서 필요 

- 장기주택저당차입금 이자지급액 소득공제 - 기준시가 5억원 이하

-월세세액공제 -국민주택규모 이하 또는 기준시가 3억원 이하

 임대차계약서 사본, 월세 이체 내역서

 근로자의 기본공제대상자 (배우자등)이 계약을 체결한 경우에도 공제 가능


 의료비세액공제중 실손의료 보험금으로 보전받은 금액 제외

- (1.15~2.28)까지 홈택스 (공인인증서로그인)>MY홈텍스>실손의료보험금지급결과 조회 에서 

근로자 본인은 조회 가능하나 피부양자 (부모 자녀)는 조회되지 않으므로

해당 보험회사를 통해 확인하거나 가족관계를 증명하는 서류를 지참하여

관할 세무서 (법인세과) 방문 확인

- 산후조리원비 200만원 공제 (총급여7천이하)


자녀세액공제

나라에서 지원하는 아동수당을 받는 만7세미만 아동은 제외 (만7세미만이나 취학아동은 가능)


교육비

본인 -전액

취학전아동 -어린이집,유치원,학원,급식비,방과후과정수업료

초중고등학생 - 등록금,입학금,급식비,교과서대금,방과후수업료,체험학습비,교복구입비

대학생 - 등록금,입학금

장애인 - 재활교육비

- 나이제한없이 배우자,직계비속,형제자매,입양자,위탁아동 교육비 공제가능

  단 직계존속은 불가 (직계존속장애인은 가능)


신용카드

- 신용카드 면세점 사용금액 소득공제 제외(19.2.12일부터)

- 박물관 미술관 입장료 30%공제 (2019.07.01사용분부터)

- 제로페이 사용금액 30% 공제

연말정산 간소화 서비스 : https://www.hometax.go.kr/websquare/websquare.html?w2xPath=/ui/pp/index.xml

==> 1월 15일 오픈


국민연금 취득(납부재개)시 기준소득월액 확인.정정 안내

실업급여, 8개월에서 9개월까지 연장, 지급액도 10% 인상

실직자 생계 안정을 위해 고용보험기금으로 주는 실업급여의 지급 기간이 현행 최장 240일에서 10월 1일부터 최장 270일로 늘어난다.

개정된 고용보험법에 따르면, 실업급여 지급대상 연령 구분을 기존 3단계에서 2단계로 줄여서 고용보험 가입 기간이 10년 이상일 경우 50세 미만이면 최대 240일까지입니다.

50세 이상이면 최장 270일 동안 실업급여가 지급됩니다.

실업급여액 수준도 실직 직전 3개월 평균 임금의 50%에서 60%로 10% 포인트 인상됩니다.

실업급여 하한액도 최저임금의 80%로 10% 포인트 낮추되, 개정안이 적용되더라도 지급액이 현재보다 줄어들지 않도록 했습니다.

이처럼 실업급여 지급 기간이 늘고 지급액도 오름에 따라 실업급여 보험율도 내일부터 현행 1.3%에서 1.6%로 0.3%P 인상됩니다.

이와함께 내일부터 육아휴직과 별개로 여성 근로자의 육아기 근로시간 단축이 1년간 보장됩니다.

육아휴직기간 1년과 별도로 육아기근로시간 단축이 1년간 보장됩니다. 육아휴직을 사용하지 않고 육아기 근로시간 단축만 사용할 경우 최대 2년까지 사용가능합니다.

또 배우자의 출산휴가도 현재 유급 3일에서 유급 10일로 늘어납니다.

고용부는 다만 기업들의 부담을 감안해 중소기업에 재직 중인 근로자의 경우 유급 휴가 5일분의 급여를 정부가 지원하기로 했습니다.





약정 휴일과 무급휴무일이 중복되는 경우 휴일수당 지급 유무

<질 의>

❍ 약정유급휴일이 사업장의 무급휴무일과 중복되는 경우, 매월 고정적으로 지급되는 월급 외에 추가 휴일수당을 지급해야하는지?

<회 시>

❍ 법원은 월급이라 함은 임금이 월단위로 결정되어 월의 근로일수나 근로시간의 많고 적음에 관계없이 일정한 임금이 지급되는 임금 형태를 뜻하며(대법원 93다32514판결, 1994.5.24. 등 참조), 근로자의 임금을 월급으로 지급할 경우 월급 통상임금에는 소정의 유급휴일에 대한 임금이 포함된다고 판시하고 있습니다(대법원 97다 28421판결, 1998.4.24. 등 참조).

- 또한 우리부 행정해석도 유급휴일이 휴무일인 경우 매월 고정적인 임금을 지급받는 월급제 근로자에게는 소정 월급액을 지급하면 되는 것으로 회시한 바 있습니다(근로기준과-2156, 2004.4.30. 참조).

❍ 따라서, 질의와 같이 매월 고정적인 임금을 지급받는 월급제 근로자인 경우 별도 정함이 없는 한 당해 월의 소정근로일수나 유급휴일수 또는 유급휴일이 어느 날에 속하는지에 관계없이 소정의 월급 금액을 지급하면 될 것입니다(근로기준과-2116, 2004.4.29. 등 참조).

[근로기준정책과-2677, 2016.04.21.]


[FACT CHECK No. 1] 소득세 관련(급여, 상여금)

최근 간담회와 관리자 워크샵에서 동일한 문의가 있어 관련하여, FACT CHECK 해서 알려드리겠습니다.

급여와 상여금을 나누어 지급하면 세금이 줄어든다???

실제로 그런지 확인해보도록 하겠습니다.

예시 급여 명세서입니다.

각 항목에 대한 설명입니다.

다음음 예시 상여금 명세서입니다.

아래 그림에서 빨간 네모칸을 참고하여주세요.

회사에서 임의로 월평균 급여 구간을 설정하는 것이 아니라 아래에 나와 있는 근거로 설정하여 월평균 급여를 계산하게 되어 있습니다.

그래서 상여금이 저희 회사의 경우 명절이 끼어 있을 경우 일찍 받게 되어 상여금 귀속월이 어떤 때는 2개월 어떤 때는 4개월 이런식으로 차이가 생기게 됩니다.

이렇게 상여금 귀속월에 변경이 생기게 되면서 동일한 상여금임에도 불구하고 월평균 급여가 상이하게 되고 그럼으로써 세액에 차이가 생기는 것입니다.

(최종적으로 연말정산을 하게 되면 년간 소득에 대한 소득세 재정산을 하게 됩니다.)

상여금을 받게 되면 월평균 급여가 상승하게 되고 그러면 7월 급여에서도 세금을 적게 내게 되었으므로 8월 함께 세금을 내게 되어 평소보다 세금을 많이 내게 됩니다.

결국 급여명세서와 상여금 명세서를 나눈다고 하더라도 내는 세금은 동일합니다.

만약 쪼게기 해서 세금 적게 낸다면 모든 기업에서 명세서를 2개가 아닌 100개로 쪼게기 해서 지급 할 것입니다.

아래는 국세청 근로소득에 대한 안내 사이트 입니다.

https://www.nts.go.kr/support/support_03.asp?cinfo_key=MINF8120100726150932&flag=03

아래는 근로소득 간이세액표입니다.

근로소득 간이세액표(제189조 제1항 관련)

(단위: 원)

월급여액(천원)

공제대상가족의 수

[비과세 및 학자금 제외]

1

2

3

4

5

6

7

8

9

10

11

이상

미만

 

 

 

 

 

 

 

 

 

 

 

770

775

-

-

-

-

-

-

-

-

-

-

-

775

780

-

-

-

-

-

-

-

-

-

-

-

780

785

-

-

-

-

-

-

-

-

-

-

-

785

790

-

-

-

-

-

-

-

-

-

-

-

790

795

-

-

-

-

-

-

-

-

-

-

-

795

800

-

-

-

-

-

-

-

-

-

-

-

800

805

-

-

-

-

-

-

-

-

-

-

-

805

810

-

-

-

-

-

-

-

-

-

-

-

810

815

-

-

-

-

-

-

-

-

-

-

-

815

820

-

-

-

-

-

-

-

-

-

-

-

820

825

-

-

-

-

-

-

-

-

-

-

-

825

830

-

-

-

-

-

-

-

-

-

-

-

830

835

-

-

-

-

-

-

-

-

-

-

-

835

840

-

-

-

-

-

-

-

-

-

-

-

840

845

-

-

-

-

-

-

-

-

-

-

-

845

850

-

-

-

-

-

-

-

-

-

-

-

850

855

-

-

-

-

-

-

-

-

-

-

-

855

860

-

-

-

-

-

-

-

-

-

-

-

860

865

-

-

-

-

-

-

-

-

-

-

-

865

870

-

-

-

-

-

-

-

-

-

-

-

870

875

-

-

-

-

-

-

-

-

-

-

-

875

880

-

-

-

-

-

-

-

-

-

-

-

880

885

-

-

-

-

-

-

-

-

-

-

-

885

890

-

-

-

-

-

-

-

-

-

-

-

890

895

-

-

-

-

-

-

-

-

-

-

-

895

900

-

-

-

-

-

-

-

-

-

-

-

900

905

-

-

-

-

-

-

-

-

-

-

-

905

910

-

-

-

-

-

-

-

-

-

-

-

910

915

-

-

-

-

-

-

-

-

-

-

-

915

920

-

-

-

-

-

-

-

-

-

-

-

920

925

-

-

-

-

-

-

-

-

-

-

-

925

930

-

-

-

-

-

-

-

-

-

-

-

930

935

-

-

-

-

-

-

-

-

-

-

-

935

940

-

-

-

-

-

-

-

-

-

-

-

940

945

-

-

-

-

-

-

-

-

-

-

-

945

950

-

-

-

-

-

-

-

-

-

-

-

950

955

-

-

-

-

-

-

-

-

-

-

-

955

960

-

-

-

-

-

-

-

-

-

-

-

960

965

-

-

-

-

-

-

-

-

-

-

-

965

970

-

-

-

-

-

-

-

-

-

-

-

970

975

-

-

-

-

-

-

-

-

-

-

-

975

980

-

-

-

-

-

-

-

-

-

-

-

980

985

-

-

-

-

-

-

-

-

-

-

-

985

990

-

-

-

-

-

-

-

-

-

-

-

990

995

-

-

-

-

-

-

-

-

-

-

-

995

1,000

-

-

-

-

-

-

-

-

-

-

-

1,000

1,005

-

-

-

-

-

-

-

-

-

-

-

1,005

1,010

-

-

-

-

-

-

-

-

-

-

-

1,010

1,015

-

-

-

-

-

-

-

-

-

-

-

1,015

1,020

-

-

-

-

-

-

-

-

-

-

-

1,020

1,025

-

-

-

-

-

-

-

-

-

-

-

1,025

1,030

-

-

-

-

-

-

-

-

-

-

-

1,030

1,035

-

-

-

-

-

-

-

-

-

-

-

1,035

1,040

-

-

-

-

-

-

-

-

-

-

-

1,040

1,045

-

-

-

-

-

-

-

-

-

-

-

1,045

1,050

-

-

-

-

-

-

-

-

-

-

-

1,050

1,055

-

-

-

-

-

-

-

-

-

-

-

1,055

1,060

-

-

-

-

-

-

-

-

-

-

-

1,060

1,065

1,040

-

-

-

-

-

-

-

-

-

-

1,065

1,070

1,110

-

-

-

-

-

-

-

-

-

-

1,070

1,075

1,180

-

-

-

-

-

-

-

-

-

-

1,075

1,080

1,250

-

-

-

-

-

-

-

-

-

-

1,080

1,085

1,320

-

-

-

-

-

-

-

-

-

-

1,085

1,090

1,390

-

-

-

-

-

-

-

-

-

-

1,090

1,095

1,460

-

-

-

-

-

-

-

-

-

-

1,095

1,100

1,530

-

-

-

-

-

-

-

-

-

-

1,100

1,105

1,600

-

-

-

-

-

-

-

-

-

-

1,105

1,110

1,670

-

-

-

-

-

-

-

-

-

-

1,110

1,115

1,740

-

-

-

-

-

-

-

-

-

-

1,115

1,120

1,810

-

-

-

-

-

-

-

-

-

-

1,120

1,125

1,880

-

-

-

-

-

-

-

-

-

-

1,125

1,130

1,950

-

-

-

-

-

-

-

-

-

-

1,130

1,135

2,020

-

-

-

-

-

-

-

-

-

-

1,135

1,140

2,090

-

-

-

-

-

-

-

-

-

-

1,140

1,145

2,160

-

-

-

-

-

-

-

-

-

-

1,145

1,150

2,230

-

-

-

-

-

-

-

-

-

-

1,150

1,155

2,300

-

-

-

-

-

-

-

-

-

-

1,155

1,160

2,370

-

-

-

-

-

-

-

-

-

-

1,160

1,165

2,440

-

-

-

-

-

-

-

-

-

-

1,165

1,170

2,500

-

-

-

-

-

-

-

-

-

-

1,170

1,175

2,570

-

-

-

-

-

-

-

-

-

-

1,175

1,180

2,640

-

-

-

-

-

-

-

-

-

-

1,180

1,185

2,710

-

-

-

-

-

-

-

-

-

-

1,185

1,190

2,780

-

-

-

-

-

-

-

-

-

-

1,190

1,195

2,850

-

-

-

-

-

-

-

-

-

-

1,195

1,200

2,920

-

-

-

-

-

-

-

-

-

-

1,200

1,205

2,990

-

-

-

-

-

-

-

-

-

-

1,205

1,210

3,060

-

-

-

-

-

-

-

-

-

-

1,210

1,215

3,130

-

-

-

-

-

-

-

-

-

-

1,215

1,220

3,200

-

-

-

-

-

-

-

-

-

-

1,220

1,225

3,270

-

-

-

-

-

-

-

-

-

-

1,225

1,230

3,340

-

-

-

-

-

-

-

-

-

-

1,230

1,235

3,410

-

-

-

-

-

-

-

-

-

-

1,235

1,240

3,480

-

-

-

-

-

-

-

-

-

-

1,240

1,245

3,550

-

-

-

-

-

-

-

-

-

-

1,245

1,250

3,620

-

-

-

-

-

-

-

-

-

-

1,250

1,255

3,700

-

-

-

-

-

-

-

-

-

-

1,255

1,260

3,810

-

-

-

-

-

-

-

-

-

-

1,260

1,265

3,910

-

-

-

-

-

-

-

-

-

-

1,265

1,270

4,010

-

-

-

-

-

-

-

-

-

-

1,270

1,275

4,120

-

-

-

-

-

-

-

-

-

-

1,275

1,280

4,220

-

-

-

-

-

-

-

-

-

-

1,280

1,285

4,320

-

-

-

-

-

-

-

-

-

-

1,285

1,290

4,430

-

-

-

-

-

-

-

-

-

-

1,290

1,295

4,530

-

-

-

-

-

-

-

-

-

-

1,295

1,300

4,630

-

-

-

-

-

-

-

-

-

-

1,300

1,305

4,740

-

-

-

-

-

-

-

-

-

-

1,305

1,310

4,840

-

-

-

-

-

-

-

-

-

-

1,310

1,315

4,940

-

-

-

-

-

-

-

-

-

-

1,315

1,320

5,050

-

-

-

-

-

-

-

-

-

-

1,320

1,325

5,150

-

-

-

-

-

-

-

-

-

-

1,325

1,330

5,250

-

-

-

-

-

-

-

-

-

-

1,330

1,335

5,360

-

-

-

-

-

-

-

-

-

-

1,335

1,340

5,460

-

-

-

-

-

-

-

-

-

-

1,340

1,345

5,560

1,060

-

-

-

-

-

-

-

-

-

1,345

1,350

5,670

1,170

-

-

-

-

-

-

-

-

-

1,350

1,355

5,770

1,270

-

-

-

-

-

-

-

-

-

1,355

1,360

5,870

1,370

-

-

-

-

-

-

-

-

-

1,360

1,365

5,980

1,480

-

-

-

-

-

-

-

-

-

1,365

1,370

6,080

1,580

-

-

-

-

-

-

-

-

-

1,370

1,375

6,180

1,680

-

-

-

-

-

-

-

-

-

1,375

1,380

6,290

1,790

-

-

-

-

-

-

-

-

-

1,380

1,385

6,390

1,890

-

-

-

-

-

-

-

-

-

1,385

1,390

6,490

1,990

-

-

-

-

-

-

-

-

-

1,390

1,395

6,600

2,100

-

-

-

-

-

-

-

-

-

1,395

1,400

6,700

2,200

-

-

-

-

-

-

-

-

-

1,400

1,405

6,800

2,300

-

-

-

-

-

-

-

-

-

1,405

1,410

6,910

2,410

-

-

-

-

-

-

-

-

-

1,410

1,415

7,010

2,510

-

-

-

-

-

-

-

-

-

1,415

1,420

7,110

2,610

-

-

-

-

-

-

-

-

-

1,420

1,425

7,210

2,710

-

-

-

-

-

-

-

-

-

1,425

1,430

7,320

2,820

-

-

-

-

-

-

-

-

-

1,430

1,435

7,420

2,920

-

-

-

-

-

-

-

-

-

1,435

1,440

7,520

3,020

-

-

-

-

-

-

-

-

-

1,440

1,445

7,630

3,130

-

-

-

-

-

-

-

-

-

1,445

1,450

7,730

3,230

-

-

-

-

-

-

-

-

-

1,450

1,455

7,830

3,330

-

-

-

-

-

-

-

-

-

1,455

1,460

7,940

3,440

-

-

-

-

-

-

-

-

-

1,460

1,465

8,040

3,540

-

-

-

-

-

-

-

-

-

1,465

1,470

8,140

3,640

-

-

-

-

-

-

-

-

-

1,470

1,475

8,250

3,750

-

-

-

-

-

-

-

-

-

1,475

1,480

8,350

3,850

-

-

-

-

-

-

-

-

-

1,480

1,485

8,450

3,950

-

-

-

-

-

-

-

-

-

1,485

1,490

8,560

4,060

-

-

-

-

-

-

-

-

-

1,490

1,495

8,660

4,160

-

-

-

-

-

-

-

-

-

1,495

1,500

8,760

4,260

-

-

-

-

-

-

-

-

-

1,500

1,510

8,920

4,420

-

-

-

-

-

-

-

-

-

1,510

1,520

9,120

4,620

-

-

-

-

-

-

-

-

-

1,520

1,530

9,330

4,830

-

-

-

-

-

-

-

-

-

1,530

1,540

9,540

5,040

-

-

-

-

-

-

-

-

-

1,540

1,550

9,740

5,240

-

-

-

-

-

-

-

-

-

1,550

1,560

9,950

5,450

-

-

-

-

-

-

-

-

-

1,560

1,570

10,160

5,660

-

-

-

-

-

-

-

-

-

1,570

1,580

10,360

5,860

-

-

-

-

-

-

-

-

-

1,580

1,590

10,570

6,070

-

-

-

-

-

-

-

-

-

1,590

1,600

10,780

6,280

-

-

-

-

-

-

-

-

-

1,600

1,610

10,980

6,480

-

-

-

-

-

-

-

-

-

1,610

1,620

11,190

6,690

-

-

-

-

-

-

-

-

-

1,620

1,630

11,400

6,900

-

-

-

-

-

-

-

-

-

1,630

1,640

11,600

7,100

-

-

-

-

-

-

-

-

-

1,640

1,650

11,810

7,310

-

-

-

-

-

-

-

-

-

1,650

1,660

12,020

7,520

-

-

-

-

-

-

-

-

-

1,660

1,670

12,220

7,720

-

-

-

-

-

-

-

-

-

1,670

1,680

12,430

7,930

-

-

-

-

-

-

-

-

-

1,680

1,690

12,640

8,140

-

-

-

-

-

-

-

-

-

1,690

1,700

12,840

8,340

-

-

-

-

-

-

-

-

-

1,700

1,710

13,050

8,550

-

-

-

-

-

-

-

-

-

1,710

1,720

13,260

8,760

-

-

-

-

-

-

-

-

-

1,720

1,730

13,460

8,960

1,040

-

-

-

-

-

-

-

-

1,730

1,740

13,670

9,170

1,240

-

-

-

-

-

-

-

-

1,740

1,750

13,880

9,380

1,440

-

-

-

-

-

-

-

-

1,750

1,760

14,080

9,580

1,640

-

-

-

-

-

-

-

-

1,760

1,770

14,290

9,790

1,830

-

-

-

-

-

-

-

-

1,770

1,780

14,500

10,000

2,030

-

-

-

-

-

-

-

-

1,780

1,790

14,700

10,200

2,230

-

-

-

-

-

-

-

-

1,790

1,800

14,910

10,410

2,430

-

-

-

-

-

-

-

-

1,800

1,810

15,110

10,610

2,630

-

-

-

-

-

-

-

-

1,810

1,820

15,320

10,820

2,830

-

-

-

-

-

-

-

-

1,820

1,830

15,530

11,030

3,020

-

-

-

-

-

-

-

-

1,830

1,840

15,730

11,230

3,220

-

-

-

-

-

-

-

-

1,840

1,850

15,940

11,440

3,420

-

-

-

-

-

-

-

-

1,850

1,860

16,150

11,650

3,620

-

-

-

-

-

-

-

-

1,860

1,870

16,350

11,850

3,820

-

-

-

-

-

-

-

-

1,870

1,880

16,560

12,060

4,020

-

-

-

-

-

-

-

-

1,880

1,890

16,770

12,270

4,220

-

-

-

-

-

-

-

-

1,890

1,900

16,970

12,470

4,410

1,040

-

-

-

-

-

-

-

1,900

1,910

17,180

12,680

4,610

1,240

-

-

-

-

-

-

-

1,910

1,920

17,390

12,890

4,810

1,440

-

-

-

-

-

-

-

1,920

1,930

17,590

13,090

5,010

1,630

-

-

-

-

-

-

-

1,930

1,940

17,800

13,300

5,210

1,830

-

-

-

-

-

-

-

1,940

1,950

18,010

13,510

5,410

2,030

-

-

-

-

-

-

-

1,950

1,960

18,210

13,710

5,600

2,230

-

-

-

-

-

-

-

1,960

1,970

18,420

13,920

5,800

2,430

-

-

-

-

-

-

-

1,970

1,980

18,630

14,130

6,000

2,630

-

-

-

-

-

-

-

1,980

1,990

18,880

14,330

6,200

2,820

-

-

-

-

-

-

-

1,990

2,000

19,200

14,540

6,400

3,020

-

-

-

-

-

-

-

2,000

2,010

19,520

14,750

6,600

3,220

-

-

-

-

-

-

-

2,010

2,020

19,850

14,950

6,800

3,420

-

-

-

-

-

-

-

2,020

2,030

20,170

15,160

6,990

3,620

-

-

-

-

-

-

-

2,030

2,040

20,490

15,370

7,190

3,820

-

-

-

-

-

-

-

2,040

2,050

20,810

15,570

7,390

4,020

-

-

-

-

-

-

-

2,050

2,060

21,130

15,780

7,590

4,210

-

-

-

-

-

-

-

2,060

2,070

21,450

15,990

7,790

4,410

1,040

-

-

-

-

-

-

2,070

2,080

21,770

16,190

7,990

4,610

1,240

-

-

-

-

-

-

2,080

2,090

22,090

16,400

8,180

4,810

1,430

-

-

-

-

-

-

2,090

2,100

22,420

16,600

8,380

5,010

1,630

-

-

-

-

-

-

2,100

2,110

22,740

16,810

8,580

5,210

1,830

-

-

-

-

-

-

2,110

2,120

23,060

17,020

8,780

5,400

2,030

-

-

-

-

-

-

2,120

2,130

23,380

17,220

8,980

5,600

2,230

-

-

-

-

-

-

2,130

2,140

23,700

17,430

9,180

5,800

2,430

-

-

-

-

-

-

2,140

2,150

24,020

17,640

9,380

6,000

2,630

-

-

-

-

-

-

2,150

2,160

24,340

17,840

9,570

6,200

2,820

-

-

-

-

-

-

2,160

2,170

24,660

18,050

9,770

6,400

3,020

-

-

-

-

-

-

2,170

2,180

24,990

18,260

9,970

6,600

3,220

-

-

-

-

-

-

2,180

2,190

25,310

18,460

10,170

6,790

3,420

-

-

-

-

-

-

2,190

2,200

25,630

18,670

10,370

6,990

3,620

-

-

-

-

-

-

2,200

2,210

25,950

18,950

10,570

7,190

3,820

-

-

-

-

-

-

2,210

2,220

26,270

19,270

10,760

7,390

4,010

-

-

-

-

-

-

2,220

2,230

26,590

19,590

10,960

7,590

4,210

-

-

-

-

-

-

2,230

2,240

26,910

19,910

11,160

7,790

4,410

1,040

-

-

-

-

-

2,240

2,250

27,240

20,240

11,360

7,980

4,610

1,230

-

-

-

-

-

2,250

2,260

27,560

20,560

11,560

8,180

4,810

1,430

-

-

-

-

-

2,260

2,270

27,880

20,880

11,760

8,380

5,010

1,630

-

-

-

-

-

2,270

2,280

28,200

21,200

11,960

8,580

5,210

1,830

-

-

-

-

-

2,280

2,290

28,520

21,520

12,150

8,780

5,400

2,030

-

-

-

-

-

2,290

2,300

28,840

21,840

12,350

8,980

5,600

2,230

-

-

-

-

-

2,300

2,310

29,160

22,160

12,550

9,180

5,800

2,430

-

-

-

-

-

2,310

2,320

29,480

22,480

12,750

9,370

6,000

2,620

-

-

-

-

-

2,320

2,330

29,810

22,810

12,950

9,570

6,200

2,820

-

-

-

-

-

2,330

2,340

30,130

23,130

13,150

9,770

6,400

3,020

-

-

-

-

-

2,340

2,350

30,450

23,450

13,340

9,970

6,590

3,220

-

-

-

-

-

2,350

2,360

30,770

23,770

13,540

10,170

6,790

3,420

-

-

-

-

-

2,360

2,370

31,090

24,090

13,740

10,370

6,990

3,620

-

-

-

-

-

2,370

2,380

31,410

24,410

13,940

10,560

7,190

3,810

-

-

-

-

-

2,380

2,390

31,970

24,730

14,140

10,760

7,390

4,010

-

-

-

-

-

2,390

2,400

32,770

25,050

14,340

10,960

7,590

4,210

-

-

-

-

-

2,400

2,410

33,570

25,380

14,530

11,160

7,780

4,410

1,030

-

-

-

-

2,410

2,420

34,380

25,700

14,730

11,360

7,980

4,610

1,230

-

-

-

-

2,420

2,430

35,180

26,020

14,930

11,560

8,180

4,810

1,430

-

-

-

-

2,430

2,440

35,980

26,340

15,130

11,760

8,380

5,010

1,630

-

-

-

-

2,440

2,450

36,790

26,660

15,330

11,950

8,580

5,200

1,830

-

-

-

-

2,450

2,460

37,590

26,980

15,530

12,150

8,780

5,400

2,030

-

-

-

-

2,460

2,470

38,390

27,300

15,730

12,350

8,980

5,600

2,230

-

-

-

-

2,470

2,480

39,200

27,630

15,920

12,550

9,170

5,800

2,420

-

-

-

-

2,480

2,490

40,000

27,950

16,120

12,750

9,370

6,000

2,620

-

-

-

-

2,490

2,500

40,800

28,270

16,320

12,950

9,570

6,200

2,820

-

-

-

-

2,500

2,510

41,630

28,600

16,530

13,150

9,780

6,400

3,030

-

-

-

-

2,510

2,520

42,490

28,940

16,740

13,360

9,990

6,610

3,240

-

-

-

-

2,520

2,530

43,340

29,280

16,950

13,580

10,200

6,830

3,450

-

-

-

-

2,530

2,540

44,200

29,630

17,160

13,790

10,410

7,040

3,660

-

-

-

-

2,540

2,550

45,050

29,970

17,370

14,000

10,620

7,250

3,870

-

-

-

-

2,550

2,560

45,910

30,310

17,590

14,210

10,840

7,460

4,090

-

-

-

-

2,560

2,570

46,770

30,650

17,800

14,420

11,050

7,670

4,300

-

-

-

-

2,570

2,580

47,620

31,000

18,010

14,630

11,260

7,880

4,510

1,130

-

-

-

2,580

2,590

48,480

31,340

18,220

14,850

11,470

8,100

4,720

1,350

-

-

-

2,590

2,600

49,330

31,830

18,430

15,060

11,680

8,310

4,930

1,560

-

-

-

2,600

2,610

50,190

32,690

18,650

15,270

11,900

8,520

5,150

1,770

-

-

-

2,610

2,620

51,040

33,540

18,920

15,480

12,110

8,730

5,360

1,980

-

-

-

2,620

2,630

51,900

34,400

19,250

15,690

12,320

8,940

5,570

2,190

-

-

-

2,630

2,640

52,760

35,260

19,580

15,910

12,530

9,160

5,780

2,410

-

-

-

2,640

2,650

53,610

36,110

19,910

16,120

12,740

9,370

5,990

2,620

-

-

-

2,650

2,660

54,470

36,970

20,240

16,330

12,960

9,580

6,210

2,830

-

-

-

2,660

2,670

55,320

37,820

20,570

16,540

13,170

9,790

6,420

3,040

-

-

-

2,670

2,680

56,180

38,680

20,900

16,750

13,380

10,000

6,630

3,250

-

-

-

2,680

2,690

57,040

39,540

21,230

16,970

13,590

10,220

6,840

3,470

-

-

-

2,690

2,700

57,890

40,390

21,560

17,180

13,800

10,430

7,050

3,680

-

-

-

2,700

2,710

58,750

41,250

21,890

17,390

14,020

10,640

7,270

3,890

-

-

-

2,710

2,720

59,600

42,100

22,220

17,600

14,230

10,850

7,480

4,100

-

-

-

2,720

2,730

60,460

42,960

22,550

17,810

14,440

11,060

7,690

4,310

-

-

-

2,730

2,740

61,310

43,810

22,880

18,030

14,650

11,280

7,900

4,530

1,150

-

-

2,740

2,750

62,170

44,670

23,210

18,240

14,860

11,490

8,110

4,740

1,360

-

-

2,750

2,760

63,030

45,530

23,540

18,450

15,070

11,700

8,320

4,950

1,570

-

-

2,760

2,770

63,880

46,380

23,870

18,660

15,290

11,910

8,540

5,160

1,790

-

-

2,770

2,780

64,740

47,240

24,200

18,950

15,500

12,120

8,750

5,370

2,000

-

-

2,780

2,790

65,590

48,090

24,520

19,270

15,710

12,340

8,960

5,590

2,210

-

-

2,790

2,800

66,450

48,950

24,850

19,600

15,920

12,550

9,170

5,800

2,420

-

-

2,800

2,810

67,300

49,800

25,180

19,930

16,130

12,760

9,380

6,010

2,630

-

-

2,810

2,820

68,160

50,660

25,510

20,260

16,350

12,970

9,600

6,220

2,850

-

-

2,820

2,830

69,020

51,520

25,840

20,590

16,560

13,180

9,810

6,430

3,060

-

-

2,830

2,840

69,870

52,370

26,170

20,920

16,770

13,400

10,020

6,650

3,270

-

-

2,840

2,850

70,730

53,230

26,500

21,250

16,980

13,610

10,230

6,860

3,480

-

-

2,850

2,860

71,580

54,080

26,830

21,580

17,190

13,820

10,440

7,070

3,690

-

-

2,860

2,870

72,440

54,940

27,160

21,910

17,410

14,030

10,660

7,280

3,910

-

-

2,870

2,880

73,290

55,790

27,490

22,240

17,620

14,240

10,870

7,490

4,120

-

-

2,880

2,890

74,150

56,650

27,820

22,570

17,830

14,460

11,080

7,710

4,330

-

-

2,890

2,900

75,010

57,510

28,150

22,900

18,040

14,670

11,290

7,920

4,540

1,170

-

2,900

2,910

75,860

58,360

28,480

23,230

18,250

14,880

11,500

8,130

4,750

1,380

-

2,910

2,920

76,720

59,220

28,810

23,560

18,470

15,090

11,720

8,340

4,970

1,590

-

2,920

2,930

77,570

60,070

29,140

23,890

18,680

15,300

11,930

8,550

5,180

1,800

-

2,930

2,940

78,430

60,930

29,470

24,220

18,970

15,510

12,140

8,760

5,390

2,010

-

2,940

2,950

79,280

61,780

29,800

24,550

19,300

15,730

12,350

8,980

5,600

2,230

-

2,950

2,960

80,140

62,640

30,130

24,880

19,630

15,940

12,560

9,190

5,810

2,440

-

2,960

2,970

81,000

63,500

30,460

25,210

19,960

16,150

12,780

9,400

6,030

2,650

-

2,970

2,980

81,850

64,350

30,790

25,540

20,290

16,360

12,990

9,610

6,240

2,860

-

2,980

2,990

82,710

65,210

31,120

25,870

20,620

16,570

13,200

9,820

6,450

3,070

-

2,990

3,000

83,560

66,060

31,450

26,200

20,950

16,790

13,410

10,040

6,660

3,290

-

3,000

3,020

84,850

67,350

32,490

26,690

21,440

17,100

13,730

10,350

6,980

3,600

-

3,020

3,040

86,560

69,060

34,140

27,350

22,100

17,530

14,150

10,780

7,400

4,030

-

3,040

3,060

88,270

70,770

35,790

28,010

22,760

17,950

14,580

11,200

7,830

4,450

1,080

3,060

3,080

89,980

72,480

37,440

28,670

23,420

18,380

15,000

11,630

8,250

4,880

1,500

3,080

3,100

91,690

74,190

39,080

29,330

24,080

18,830

15,430

12,050

8,680

5,300

1,930

3,100

3,120

93,400

75,900

40,730

29,990

24,740

19,490

15,850

12,470

9,100

5,720

2,350

3,120

3,140

95,760

77,620

42,380

30,650

25,400

20,150

16,270

12,900

9,520

6,150

2,770

3,140

3,160

98,210

79,330

44,030

31,310

26,060

20,810

16,700

13,320

9,950

6,570

3,200

3,160

3,180

100,650

81,040

45,680

32,550

26,720

21,470

17,120

13,750

10,370

7,000

3,620

3,180

3,200

103,100

82,750

47,330

34,200

27,380

22,130

17,540

14,170

10,790

7,420

4,040

3,200

3,220

105,540

84,460

48,980

35,850

28,040

22,790

17,970

14,590

11,220

7,840

4,470

3,220

3,240

107,990

86,170

50,620

37,500

28,700

23,450

18,390

15,020

11,640

8,270

4,890

3,240

3,260

110,430

87,880

52,270

39,150

29,360

24,110

18,860

15,440

12,070

8,690

5,320

3,260

3,280

112,880

89,600

53,920

40,800

30,020

24,770

19,520

15,870

12,490

9,120

5,740

3,280

3,300

115,320

91,310

55,570

42,440

30,670

25,420

20,170

16,290

12,910

9,540

6,160

3,300

3,320

117,770

93,020

57,220

44,090

31,330

26,080

20,830

16,710

13,340

9,960

6,590

3,320

3,340

120,210

95,210

58,870

45,740

32,620

26,740

21,490

17,140

13,760

10,390

7,010

3,340

3,360

122,660

97,660

60,440

47,320

34,190

27,370

22,120

17,540

14,170

10,790

7,420

3,360

3,380

125,100

100,100

62,010

48,880

35,760

28,000

22,750

17,950

14,570

11,200

7,820

3,380

3,400

127,550

102,550

63,570

50,450

37,320

28,630

23,380

18,350

14,970

11,600

8,220

3,400

3,420

129,990

104,990

65,140

52,010

38,890

29,250

24,000

18,750

15,370

12,000

8,620

3,420

3,440

132,440

107,440

66,700

53,580

40,450

29,880

24,630

19,380

15,780

12,400

9,030

3,440

3,460

134,880

109,880

68,270

55,140

42,020

30,500

25,250

20,000

16,180

12,800

9,430

3,460

3,480

137,330

112,330

69,830

56,710

43,580

31,130

25,880

20,630

16,580

13,210

9,830

3,480

3,500

139,770

114,770

71,400

58,270

45,150

32,020

26,510

21,260

16,980

13,610

10,230

3,500

3,520

142,220

117,220

72,960

59,840

46,710

33,590

27,130

21,880

17,390

14,010

10,640

3,520

3,540

144,660

119,660

74,530

61,400

48,280

35,150

27,760

22,510

17,790

14,410

11,040

3,540

3,560

147,110

122,110

76,090

62,960

49,840

36,710

28,380

23,130

18,190

14,820

11,440

3,560

3,580

149,550

124,550

77,650

64,530

51,400

38,280

29,010

23,760

18,590

15,220

11,840

3,580

3,600

152,000

127,000

79,220

66,090

52,970

39,840

29,630

24,380

19,130

15,620

12,250

3,600

3,620

154,440

129,440

80,780

67,660

54,530

41,410

30,260

25,010

19,760

16,020

12,650

3,620

3,640

156,890

131,890

82,350

69,220

56,100

42,970

30,890

25,640

20,390

16,420

13,050

3,640

3,660

159,330

134,330

83,910

70,790

57,660

44,540

31,510

26,260

21,010

16,830

13,450

3,660

3,680

161,780

136,780

85,480

72,350

59,230

46,100

32,980

26,890

21,640

17,230

13,850

3,680

3,700

164,220

139,220

87,040

73,920

60,790

47,670

34,540

27,510

22,260

17,630

14,260

3,700

3,720

166,670

141,670

88,610

75,480

62,360

49,230

36,110

28,140

22,890

18,030

14,660

3,720

3,740

169,110

144,110

90,170

77,050

63,920

50,800

37,670

28,770

23,520

18,440

15,060

3,740

3,760

171,560

146,560

91,730

78,610

65,480

52,360

39,230

29,390

24,140

18,890

15,460

3,760

3,780

178,920

151,090

95,250

81,630

68,510

55,380

42,260

30,600

25,350

20,100

16,240

3,780

3,800

181,590

153,740

97,700

83,350

70,220

57,100

43,970

31,290

26,040

20,790

16,680

3,800

3,820

184,260

156,400

100,140

85,060

71,930

58,810

45,680

32,560

26,720

21,470

17,120

3,820

3,840

186,930

159,050

102,590

86,770

73,640

60,520

47,390

34,270

27,400

22,150

17,560

3,840

3,860

189,600

161,710

105,030

88,480

75,350

62,230

49,100

35,980

28,090

22,840

18,000

3,860

3,880

192,270

164,360

107,480

90,190

77,070

63,940

50,820

37,690

28,770

23,520

18,440

3,880

3,900

194,940

167,020

109,920

91,900

78,780

65,650

52,530

39,400

29,460

24,210

18,960

3,900

3,920

197,610

169,670

112,370

93,620

80,490

67,360

54,240

41,110

30,140

24,890

19,640

3,920

3,940

200,280

172,330

114,810

96,060

82,200

69,080

55,950

42,830

30,830

25,580

20,330

3,940

3,960

202,950

174,980

117,260

98,510

83,910

70,790

57,660

44,540

31,510

26,260

21,010

3,960

3,980

205,620

177,640

119,700

100,950

85,620

72,500

59,370

46,250

33,120

26,950

21,700

3,980

4,000

208,290

180,290

122,150

103,400

87,340

74,210

61,090

47,960

34,840

27,630

22,380

4,000

4,020

210,960

182,950

124,590

105,840

89,050

75,920

62,800

49,670

36,550

28,320

23,070

4,020

4,040

213,630

185,600

127,040

108,290

90,760

77,630

64,510

51,380

38,260

29,000

23,750

4,040

4,060

216,300

188,260

129,480

110,730

92,470

79,340

66,220

53,090

39,970

29,680

24,430

4,060

4,080

218,970

190,910

131,930

113,180

94,430

81,060

67,930

54,810

41,680

30,370

25,120

4,080

4,100

221,640

193,570

134,370

115,620

96,870

82,770

69,640

56,520

43,390

31,050

25,800

4,100

4,120

224,310

196,220

136,820

118,070

99,320

84,480

71,350

58,230

45,100

31,980

26,490

4,120

4,140

226,980

198,880

139,260

120,510

101,760

86,190

73,070

59,940

46,820

33,690

27,170

4,140

4,160

229,650

201,530

141,710

122,960

104,210

87,900

74,780

61,650

48,530

35,400

27,860

4,160

4,180

232,320

204,190

144,150

125,400

106,650

89,610

76,490

63,360

50,240

37,110

28,540

4,180

4,200

234,990

206,840

146,600

127,850

109,100

91,330

78,200

65,080

51,950

38,830

29,230

4,200

4,220

237,660

209,500

149,040

130,290

111,540

93,040

79,910

66,790

53,660

40,540

29,910

4,220

4,240

240,330

212,150

151,490

132,740

113,990

95,240

81,620

68,500

55,370

42,250

30,600

4,240

4,260

243,000

214,810

153,930

135,180

116,430

97,680

83,330

70,210

57,080

43,960

31,280

4,260

4,280

245,670

217,460

156,380

137,630

118,880

100,130

85,050

71,920

58,800

45,670

32,550

4,280

4,300

248,340

220,120

158,820

140,070

121,320

102,570

86,760

73,630

60,510

47,380

34,260

4,300

4,320

251,010

222,770

161,270

142,520

123,770

105,020

88,470

75,340

62,220

49,090

35,970

4,320

4,340

253,680

225,430

163,710

144,960

126,210

107,460

90,180

77,060

63,930

50,810

37,680

4,340

4,360

256,350

228,080

166,160

147,410

128,660

109,910

91,890

78,770

65,640

52,520

39,390

4,360

4,380

259,020

230,740

168,600

149,850

131,100

112,350

93,600

80,480

67,350

54,230

41,100

4,380

4,400

261,690

233,390

171,050

152,300

133,550

114,800

96,050

82,190

69,070

55,940

42,820

4,400

4,420

264,360

236,050

173,490

154,740

135,990

117,240

98,490

83,900

70,780

57,650

44,530

4,420

4,440

267,030

238,700

175,940

157,190

138,440

119,690

100,940

85,610

72,490

59,360

46,240

4,440

4,460

269,700

241,360

178,380

159,630

140,880

122,130

103,380

87,320

74,200

61,070

47,950

4,460

4,480

272,370

244,010

180,830

162,080

143,330

124,580

105,830

89,040

75,910

62,790

49,660

4,480

4,500

275,040

246,670

183,270

164,520

145,770

127,020

108,270

90,750

77,620

64,500

51,370

4,500

4,520

277,840

249,460

185,850

167,100

148,350

129,600

110,850

92,550

79,430

66,300

53,180

4,520

4,540

280,650

252,250

188,430

169,680

150,930

132,180

113,430

94,680

81,230

68,110

54,980

4,540

4,560

283,450

255,040

191,010

172,260

153,510

134,760

116,010

97,260

83,040

69,920

56,790

4,560

4,580

286,260

257,830

193,590

174,840

156,090

137,340

118,590

99,840

84,850

71,720

58,600

4,580

4,600

291,560

263,120

198,670

179,920

161,170

142,420

123,670

104,920

86,650

73,530

60,400

4,600

4,620

294,370

265,910

201,250

182,500

163,750

145,000

126,250

107,500

88,750

75,330

62,210

4,620

4,640

297,170

268,700

203,830

185,080

166,330

147,580

128,830

110,080

91,330

77,140

64,010

4,640

4,660

299,980

271,490

206,410

187,660

168,910

150,160

131,410

112,660

93,910

78,950

65,820

4,660

4,680

302,780

274,280

208,990

190,240

171,490

152,740

133,990

115,240

96,490

80,750

67,630

4,680

4,700

305,590

277,070

211,570

192,820

174,070

155,320

136,570

117,820

99,070

82,560

69,430

4,700

4,720

308,390

279,860

214,150

195,400

176,650

157,900

139,150

120,400

101,650

84,360

71,240

4,720

4,740

311,200

282,650

216,730

197,980

179,230

160,480

141,730

122,980

104,230

86,170

73,040

4,740

4,760

314,000

285,440

219,310

200,560

181,810

163,060

144,310

125,560

106,810

88,060

74,850

4,760

4,780

316,810

288,230

221,890

203,140

184,390

165,640

146,890

128,140

109,390

90,640

76,660

4,780

4,800

319,610

291,020

224,470

205,720

186,970

168,220

149,470

130,720

111,970

93,220

78,460

4,800

4,820

322,420

293,810

227,050

208,300

189,550

170,800

152,050

133,300

114,550

95,800

80,270

4,820

4,840

325,220

296,600

229,630

210,880

192,130

173,380

154,630

135,880

117,130

98,380

82,070

4,840

4,860

328,030

299,390

232,210

213,460

194,710

175,960

157,210

138,460

119,710

100,960

83,880

4,860

4,880

330,830

302,180

234,790

216,040

197,290

178,540

159,790

141,040

122,290

103,540

85,690

4,880

4,900

333,640

304,970

237,370

218,620

199,870

181,120

162,370

143,620

124,870

106,120

87,490

4,900

4,920

336,440

307,760

239,950

221,200

202,450

183,700

164,950

146,200

127,450

108,700

89,950

4,920

4,940

339,250

310,550

242,530

223,780

205,030

186,280

167,530

148,780

130,030

111,280

92,530

4,940

4,960

342,050

313,340

245,110

226,360

207,610

188,860

170,110

151,360

132,610

113,860

95,110

4,960

4,980

344,860

316,130

247,690

228,940

210,190

191,440

172,690

153,940

135,190

116,440

97,690

4,980

5,000

347,660

318,920

250,270

231,520

212,770

194,020

175,270

156,520

137,770

119,020

100,270

5,000

5,020

350,470

321,710

252,850

234,100

215,350

196,600

177,850

159,100

140,350

121,600

102,850

5,020

5,040

353,270

324,500

255,430

236,680

217,930

199,180

180,430

161,680

142,930

124,180

105,430

5,040

5,060

356,080

327,290

258,010

239,260

220,510

201,760

183,010

164,260

145,510

126,760

108,010

5,060

5,080

358,880

330,080

260,590

241,840

223,090

204,340

185,590

166,840

148,090

129,340

110,590

5,080

5,100

361,690

332,870

263,170

244,420

225,670

206,920

188,170

169,420

150,670

131,920

113,170

5,100

5,120

364,490

335,660

265,750

247,000

228,250

209,500

190,750

172,000

153,250

134,500

115,750

5,120

5,140

367,300

338,450

268,330

249,580

230,830

212,080

193,330

174,580

155,830

137,080

118,330

5,140

5,160

370,100

341,240

270,910

252,160

233,410

214,660

195,910

177,160

158,410

139,660

120,910

5,160

5,180

372,910

344,030

273,490

254,740

235,990

217,240

198,490

179,740

160,990

142,240

123,490

5,180

5,200

375,710

346,820

276,070

257,320

238,570

219,820

201,070

182,320

163,570

144,820

126,070

5,200

5,220

378,520

349,610

278,650

259,900

241,150

222,400

203,650

184,900

166,150

147,400

128,650

5,220

5,240

381,320

352,400

281,230

262,480

243,730

224,980

206,230

187,480

168,730

149,980

131,230

5,240

5,260

384,130

355,190

283,810

265,060

246,310

227,560

208,810

190,060

171,310

152,560

133,810

5,260

5,280

386,930

357,980

286,390

267,640

248,890

230,140

211,390

192,640

173,890

155,140

136,390

5,280

5,300

389,740

360,770

288,970

270,220

251,470

232,720

213,970

195,220

176,470

157,720

138,970

5,300

5,320

392,540

363,560

291,550

272,800

254,050

235,300

216,550

197,800

179,050

160,300

141,550

5,320

5,340

395,350

366,350

294,130

275,380

256,630

237,880

219,130

200,380

181,630

162,880

144,130

5,340

5,360

398,150

369,140

296,710

277,960

259,210

240,460

221,710

202,960

184,210

165,460

146,710

5,360

5,380

400,960

371,930

299,290

280,540

261,790

243,040

224,290

205,540

186,790

168,040

149,290

5,380

5,400

403,760

374,720

301,870

283,120

264,370

245,620

226,870

208,120

189,370

170,620

151,870

5,400

5,420

406,570

377,510

304,450

285,700

266,950

248,200

229,450

210,700

191,950

173,200

154,450

5,420

5,440

409,370

380,300

307,030

288,280

269,530

250,780

232,030

213,280

194,530

175,780

157,030

5,440

5,460

412,180

383,090

309,610

290,860

272,110

253,360

234,610

215,860

197,110

178,360

159,610

5,460

5,480

414,980

385,880

312,190

293,440

274,690

255,940

237,190

218,440

199,690

180,940

162,190

5,480

5,500

417,790

388,670

314,770

296,020

277,270

258,520

239,770

221,020

202,270

183,520

164,770

5,500

5,520

420,590

391,460

317,350

298,600

279,850

261,100

242,350

223,600

204,850

186,100

167,350

5,520

5,540

423,400

394,250

319,930

301,180

282,430

263,680

244,930

226,180

207,430

188,680

169,930

5,540

5,560

426,200

397,040

322,510

303,760

285,010

266,260

247,510

228,760

210,010

191,260

172,510

5,560

5,580

429,010

399,830

325,090

306,340

287,590

268,840

250,090

231,340

212,590

193,840

175,090

5,580

5,600

431,810

402,620

327,670

308,920

290,170

271,420

252,670

233,920

215,170

196,420

177,670

5,600

5,620

435,890

405,410

330,250

311,500

292,750

274,000

255,250

236,500

217,750

199,000

180,250

5,620

5,640

440,380

408,200

332,830

314,080

295,330

276,580

257,830

239,080

220,330

201,580

182,830

5,640

5,660

444,860

410,990

335,410

316,660

297,910

279,160

260,410

241,660

222,910

204,160

185,410

5,660

5,680

449,350

413,780

337,990

319,240

300,490

281,740

262,990

244,240

225,490

206,740

187,990

5,680

5,700

453,840

416,570

340,570

321,820

303,070

284,320

265,570

246,820

228,070

209,320

190,570

5,700

5,720

458,330

419,360

343,150

324,400

305,650

286,900

268,150

249,400

230,650

211,900

193,150

5,720

5,740

462,820

422,150

345,730

326,980

308,230

289,480

270,730

251,980

233,230

214,480

195,730

5,740

5,760

467,300

424,940

348,310

329,560

310,810

292,060

273,310

254,560

235,810

217,060

198,310

5,760

5,780

471,790

427,730

350,890

332,140

313,390

294,640

275,890

257,140

238,390

219,640

200,890

5,780

5,800

476,280

430,520

353,470

334,720

315,970

297,220

278,470

259,720

240,970

222,220

203,470

5,800

5,820

480,770

433,800

356,050

337,300

318,550

299,800

281,050

262,300

243,550

224,800

206,050

5,820

5,840

485,260

438,260

358,630

339,880

321,130

302,380

283,630

264,880

246,130

227,380

208,630

5,840

5,860

512,120

465,100

387,100

368,350

349,600

330,850

312,100

293,350

274,600

255,850

237,100

5,860

5,880

519,150

472,110

392,240

373,490

354,740

335,990

317,240

298,490

279,740

260,990

242,240

5,880

5,900

523,690

476,620

394,880

376,130

357,380

338,630

319,880

301,130

282,380

263,630

244,880

5,900

5,920

528,220

481,130

397,520

378,770

360,020

341,270

322,520

303,770

285,020

266,270

247,520

5,920

5,940

532,760

485,640

400,160

381,410

362,660

343,910

325,160

306,410

287,660

268,910

250,160

5,940

5,960

537,300

490,160

402,800

384,050

365,300

346,550

327,800

309,050

290,300

271,550

252,800

5,960

5,980

541,830

494,670

405,440

386,690

367,940

349,190

330,440

311,690

292,940

274,190

255,440

5,980

6,000

546,370

499,180

408,080

389,330

370,580

351,830

333,080

314,330

295,580

276,830

258,080

6,000

6,020

550,900

503,690

410,720

391,970

373,220

354,470

335,720

316,970

298,220

279,470

260,720

6,020

6,040

555,440

508,200

413,360

394,610

375,860

357,110

338,360

319,610

300,860

282,110

263,360

6,040

6,060

559,980

512,720

416,000

397,250

378,500

359,750

341,000

322,250

303,500

284,750

266,000

6,060

6,080

564,510

517,230

418,640

399,890

381,140

362,390

343,640

324,890

306,140

287,390

268,640

6,080

6,100

569,050

521,740

421,280

402,530

383,780

365,030

346,280

327,530

308,780

290,030

271,280

6,100

6,120

573,580

526,250

423,920

405,170

386,420

367,670

348,920

330,170

311,420

292,670

273,920

6,120

6,140

578,120

530,760

426,560

407,810

389,060

370,310

351,560

332,810

314,060

295,310

276,560

6,140

6,160

582,660

535,280

429,200

410,450

391,700

372,950

354,200

335,450

316,700

297,950

279,200

6,160

6,180

587,190

539,790

431,840

413,090

394,340

375,590

356,840

338,090

319,340

300,590

281,840

6,180

6,200

591,730

544,300

434,480

415,730

396,980

378,230

359,480

340,730

321,980

303,230

284,480

6,200

6,220

596,260

548,810

437,120

418,370

399,620

380,870

362,120

343,370

324,620

305,870

287,120

6,220

6,240

600,800

553,320

439,760

421,010

402,260

383,510

364,760

346,010

327,260

308,510

289,760

6,240

6,260

605,340

557,840

442,400

423,650

404,900

386,150

367,400

348,650

329,900

311,150

292,400

6,260

6,280

609,870

562,350

446,060

426,290

407,540

388,790

370,040

351,290

332,540

313,790

295,040

6,280

6,300

614,410

566,860

450,280

428,930

410,180

391,430

372,680

353,930

335,180

316,430

297,680

6,300

6,320

618,940

571,370

454,510

431,570

412,820

394,070

375,320

356,570

337,820

319,070

300,320

6,320

6,340

623,480

575,880

458,730

434,210

415,460

396,710

377,960

359,210

340,460

321,710

302,960

6,340

6,360

628,020

580,400

462,960

436,850

418,100

399,350

380,600

361,850

343,100

324,350

305,600

6,360

6,380

632,550

584,910

467,180

439,490

420,740

401,990

383,240

364,490

345,740

326,990

308,240

6,380

6,400

637,090

589,420

471,400

442,130

423,380

404,630

385,880

367,130

348,380

329,630

310,880

6,400

6,420

641,620

593,930

475,630

445,630

426,020

407,270

388,520

369,770

351,020

332,270

313,520

6,420

6,440

646,160

598,440

479,850

449,850

428,660

409,910

391,160

372,410

353,660

334,910

316,160

6,440

6,460

650,700

602,960

484,080

454,080

431,300

412,550

393,800

375,050

356,300

337,550

318,800

6,460

6,480

655,230

607,470

488,300

458,300

433,940

415,190

396,440

377,690

358,940

340,190

321,440

6,480

6,500

659,770

611,980

492,520

462,520

436,580

417,830

399,080

380,330

361,580

342,830

324,080

6,500

6,520

664,300

616,490

496,750

466,750

439,220

420,470

401,720

382,970

364,220

345,470

326,720

6,520

6,540

668,840

621,000

500,970

470,970

441,860

423,110

404,360

385,610

366,860

348,110

329,360

6,540

6,560

673,380

625,520

505,200

475,200

445,200

425,750

407,000

388,250

369,500

350,750

332,000

6,560

6,580

677,910

630,030

509,420

479,420

449,420

428,390

409,640

390,890

372,140

353,390

334,640

6,580

6,600

682,450

634,540

513,640

483,640

453,640

431,030

412,280

393,530

374,780

356,030

337,280

6,600

6,620

686,980

639,050

517,870

487,870

457,870

433,670

414,920

396,170

377,420

358,670

339,920

6,620

6,640

691,520

643,560

522,090

492,090

462,090

436,310

417,560

398,810

380,060

361,310

342,560

6,640

6,660

696,060

648,080

526,320

496,320

466,320

438,950

420,200

401,450

382,700

363,950

345,200

6,660

6,680

700,590

652,590

530,540

500,540

470,540

441,590

422,840

404,090

385,340

366,590

347,840

6,680

6,700

705,130

657,100

534,760

504,760

474,760

444,760

425,480

406,730

387,980

369,230

350,480

6,700

6,720

709,660

661,610

538,990

508,990

478,990

448,990

428,120

409,370

390,620

371,870

353,120

6,720

6,740

714,200

666,120

543,210

513,210

483,210

453,210

430,760

412,010

393,260

374,510

355,760

6,740

6,760

718,740

670,640

547,440

517,440

487,440

457,440

433,400

414,650

395,900

377,150

358,400

6,760

6,780

723,270

675,150

551,660

521,660

491,660

461,660

436,040

417,290

398,540

379,790

361,040

6,780

6,800

727,810

679,660

555,880

525,880

495,880

465,880

438,680

419,930

401,180

382,430

363,680

6,800

6,820

732,340

684,170

560,110

530,110

500,110

470,110

441,320

422,570

403,820

385,070

366,320

6,820

6,840

736,880

688,680

564,330

534,330

504,330

474,330

444,330

425,210

406,460

387,710

368,960

6,840

6,860

741,420

693,200

568,560

538,560

508,560

478,560

448,560

427,850

409,100

390,350

371,600

6,860

6,880

745,950

697,710

572,780

542,780

512,780

482,780

452,780

430,490

411,740

392,990

374,240

6,880

6,900

750,490

702,220

577,000

547,000

517,000

487,000

457,000

433,130

414,380

395,630

376,880

6,900

6,920

755,020

706,730

581,230

551,230

521,230

491,230

461,230

435,770

417,020

398,270

379,520

6,920

6,940

759,560

711,240

585,450

555,450

525,450

495,450

465,450

438,410

419,660

400,910

382,160

6,940

6,960

764,100

715,760

589,680

559,680

529,680

499,680

469,680

441,050

422,300

403,550

384,800

6,960

6,980

768,630

720,270

593,900

563,900

533,900

503,900

473,900

443,900

424,940

406,190

387,440

6,980

7,000

773,170

724,780

598,120

568,120

538,120

508,120

478,120

448,120

427,580

408,830

390,080

7,000

7,020

777,700

729,290

602,350

572,350

542,350

512,350

482,350

452,350

430,220

411,470

392,720

7,020

7,040

782,240

733,800

606,570

576,570

546,570

516,570

486,570

456,570

432,860

414,110

395,360

7,040

7,060

786,780

738,320

610,800

580,800

550,800

520,800

490,800

460,800

435,500

416,750

398,000

7,060

7,080

791,310

742,830

615,020

585,020

555,020

525,020

495,020

465,020

438,140

419,390

400,640

7,080

7,100

795,850

747,340

619,240

589,240

559,240

529,240

499,240

469,240

440,780

422,030

403,280

7,100

7,120

800,380

751,850

623,470

593,470

563,470

533,470

503,470

473,470

443,470

424,670

405,920

7,120

7,140

804,920

756,360

627,690

597,690

567,690

537,690

507,690

477,690

447,690

427,310

408,560

7,140

7,160

809,460

760,880

631,920

601,920

571,920

541,920

511,920

481,920

451,920

429,950

411,200

7,160

7,180

813,990

765,390

636,140

606,140

576,140

546,140

516,140

486,140

456,140

432,590

413,840

7,180

7,200

818,530

769,900

640,360

610,360

580,360

550,360

520,360

490,360

460,360

435,230

416,480

7,200

7,220

823,060

774,410

644,590

614,590

584,590

554,590

524,590

494,590

464,590

437,870

419,120

7,220

7,240

827,600

778,920

648,810

618,810

588,810

558,810

528,810

498,810

468,810

440,510

421,760

7,240

7,260

832,140

783,440

653,040

623,040

593,040

563,040

533,040

503,040

473,040

443,150

424,400

7,260

7,280

836,670

787,950

657,260

627,260

597,260

567,260

537,260

507,260

477,260

447,260

427,040

7,280

7,300

841,210

792,460

661,480

631,480

601,480

571,480

541,480

511,480

481,480

451,480

429,680

7,300

7,320

845,740

796,970

665,710

635,710

605,710

575,710

545,710

515,710

485,710

455,710

432,320

7,320

7,340

850,280

801,480

669,930

639,930

609,930

579,930

549,930

519,930

489,930

459,930

434,960

7,340

7,360

854,820

806,000

674,160

644,160

614,160

584,160

554,160

524,160

494,160

464,160

437,600

7,360

7,380

859,350

810,510

678,380

648,380

618,380

588,380

558,380

528,380

498,380

468,380

440,240

7,380

7,400

863,890

815,020

682,600

652,600

622,600

592,600

562,600

532,600

502,600

472,600

442,880

7,400

7,420

868,420

819,530

686,830

656,830

626,830

596,830

566,830

536,830

506,830

476,830

446,830

7,420

7,440

872,960

824,040

691,050

661,050

631,050

601,050

571,050

541,050

511,050

481,050

451,050

7,440

7,460

877,500

828,560

695,280

665,280

635,280

605,280

575,280

545,280

515,280

485,280

455,280

7,460

7,480

882,030

833,070

699,500

669,500

639,500

609,500

579,500

549,500

519,500

489,500

459,500

7,480

7,500

886,570

837,580

703,720

673,720

643,720

613,720

583,720

553,720

523,720

493,720

463,720

7,500

7,520

891,100

842,090

707,950

677,950

647,950

617,950

587,950

557,950

527,950

497,950

467,950

7,520

7,540

895,640

846,600

712,170

682,170

652,170

622,170

592,170

562,170

532,170

502,170

472,170

7,540

7,560

900,180

851,120

716,400

686,400

656,400

626,400

596,400

566,400

536,400

506,400

476,400

7,560

7,580

904,710

855,630

720,620

690,620

660,620

630,620

600,620

570,620

540,620

510,620

480,620

7,580

7,600

909,250

860,140

724,840

694,840

664,840

634,840

604,840

574,840

544,840

514,840

484,840

7,600

7,620

913,780

864,650

729,070

699,070

669,070

639,070

609,070

579,070

549,070

519,070

489,070

7,620

7,640

918,320

869,160

733,290

703,290

673,290

643,290

613,290

583,290

553,290

523,290

493,290

7,640

7,660

922,860

873,680

737,520

707,520

677,520

647,520

617,520

587,520

557,520

527,520

497,520

7,660

7,680

927,390

878,190

741,740

711,740

681,740

651,740

621,740

591,740

561,740

531,740

501,740

7,680

7,700

931,930

882,700

745,960

715,960

685,960

655,960

625,960

595,960

565,960

535,960

505,960

7,700

7,720

936,460

887,210

750,190

720,190

690,190

660,190

630,190

600,190

570,190

540,190

510,190

7,720

7,740

941,000

891,720

754,410

724,410

694,410

664,410

634,410

604,410

574,410

544,410

514,410

7,740

7,760

945,540

896,240

758,640

728,640

698,640

668,640

638,640

608,640

578,640

548,640

518,640

7,760

7,780

950,070

900,750

762,860

732,860

702,860

672,860

642,860

612,860

582,860

552,860

522,860

7,780

7,800

954,610

905,260

767,080

737,080

707,080

677,080

647,080

617,080

587,080

557,080

527,080

7,800

7,820

959,140

909,770

771,310

741,310

711,310

681,310

651,310

621,310

591,310

561,310

531,310

7,820

7,840

963,680

914,280

775,530

745,530

715,530

685,530

655,530

625,530

595,530

565,530

535,530

7,840

7,860

968,220

918,800

779,760

749,760

719,760

689,760

659,760

629,760

599,760

569,760

539,760

7,860

7,880

972,750

923,310

783,980

753,980

723,980

693,980

663,980

633,980

603,980

573,980

543,980

7,880

7,900

977,290

927,820

788,200

758,200

728,200

698,200

668,200

638,200

608,200

578,200

548,200

7,900

7,920

981,820

932,330

792,430

762,430

732,430

702,430

672,430

642,430

612,430

582,430

552,430

7,920

7,940

986,360

936,840

796,650

766,650

736,650

706,650

676,650

646,650

616,650

586,650

556,650

7,940

7,960

990,900

941,360

800,880

770,880

740,880

710,880

680,880

650,880

620,880

590,880

560,880

7,960

7,980

995,430

945,870

805,100

775,100

745,100

715,100

685,100

655,100

625,100

595,100

565,100

7,980

8,000

999,970

950,380

809,320

779,320

749,320

719,320

689,320

659,320

629,320

599,320

569,320

8,000

8,020

1,004,500

954,890

813,550

783,550

753,550

723,550

693,550

663,550

633,550

603,550

573,550

8,020

8,040

1,009,040

959,400

817,770

787,770

757,770

727,770

697,770

667,770

637,770

607,770

577,770

8,040

8,060

1,013,580

963,920

822,000

792,000

762,000

732,000

702,000

672,000

642,000

612,000

582,000

8,060

8,080

1,018,110

968,430

826,220

796,220

766,220

736,220

706,220

676,220

646,220

616,220

586,220

8,080

8,100

1,022,650

972,940

830,440

800,440

770,440

740,440

710,440

680,440

650,440

620,440

590,440

8,100

8,120

1,027,180

977,450

834,670

804,670

774,670

744,670

714,670

684,670

654,670

624,670

594,670

8,120

8,140

1,031,720

981,960

838,890

808,890

778,890

748,890

718,890

688,890

658,890

628,890

598,890

8,140

8,160

1,036,260

986,480

843,120

813,120

783,120

753,120

723,120

693,120

663,120

633,120

603,120

8,160

8,180

1,040,790

990,990

847,340

817,340

787,340

757,340

727,340

697,340

667,340

637,340

607,340

8,180

8,200

1,045,330

995,500

851,560

821,560

791,560

761,560

731,560

701,560

671,560

641,560

611,560

8,200

8,220

1,049,860

1,000,010

855,790

825,790

795,790

765,790

735,790

705,790

675,790

645,790

615,790

8,220

8,240

1,054,400

1,004,520

860,010

830,010

800,010

770,010

740,010

710,010

680,010

650,010

620,010

8,240

8,260

1,058,940

1,009,040

864,240

834,240

804,240

774,240

744,240

714,240

684,240

654,240

624,240

8,260

8,280

1,063,470

1,013,550

868,460

838,460

808,460

778,460

748,460

718,460

688,460

658,460

628,460

8,280

8,300

1,068,010

1,018,060

872,680

842,680

812,680

782,680

752,680

722,680

692,680

662,680

632,680

8,300

8,320

1,072,540

1,022,570

876,910

846,910

816,910

786,910

756,910

726,910

696,910

666,910

636,910

8,320

8,340

1,077,080

1,027,080

881,130

851,130

821,130

791,130

761,130

731,130

701,130

671,130

641,130

8,340

8,360

1,081,740

1,031,720

885,480

855,480

825,480

795,480

765,480

735,480

705,480

675,480

645,480

8,360

8,380

1,086,420

1,036,370

889,840

859,840

829,840

799,840

769,840

739,840

709,840

679,840

649,840

8,380

8,400

1,091,100

1,041,030

894,210

864,210

834,210

804,210

774,210

744,210

714,210

684,210

654,210

8,400

8,420

1,095,780

1,045,680

898,580

868,580

838,580

808,580

778,580

748,580

718,580

688,580

658,580

8,420

8,440

1,100,460

1,050,340

902,950

872,950

842,950

812,950

782,950

752,950

722,950

692,950

662,950

8,440

8,460

1,105,140

1,055,000

907,320

877,320

847,320

817,320

787,320

757,320

727,320

697,320

667,320

8,460

8,480

1,109,820

1,059,650

911,680

881,680

851,680

821,680

791,680

761,680

731,680

701,680

671,680

8,480

8,500

1,114,500

1,064,310

916,050

886,050

856,050

826,050

796,050

766,050

736,050

706,050

676,050

8,500

8,520

1,119,180

1,068,960

920,420

890,420

860,420

830,420

800,420

770,420

740,420

710,420

680,420

8,520

8,540

1,123,860

1,073,620

924,790

894,790

864,790

834,790

804,790

774,790

744,790

714,790

684,790

8,540

8,560

1,128,540

1,078,280

929,160

899,160

869,160

839,160

809,160

779,160

749,160

719,160

689,160

8,560

8,580

1,133,220

1,082,930

933,520

903,520

873,520

843,520

813,520

783,520

753,520

723,520

693,520

8,580

8,600

1,137,900

1,087,590

937,890

907,890

877,890

847,890

817,890

787,890

757,890

727,890

697,890

8,600

8,620

1,142,580

1,092,240

942,260

912,260

882,260

852,260

822,260

792,260

762,260

732,260

702,260

8,620

8,640

1,147,260

1,096,900

946,630

916,630

886,630

856,630

826,630

796,630

766,630

736,630

706,630

8,640

8,660

1,151,940

1,101,560

951,000

921,000

891,000

861,000

831,000

801,000

771,000

741,000

711,000

8,660

8,680

1,156,620

1,106,210

955,360

925,360

895,360

865,360

835,360

805,360

775,360

745,360

715,360

8,680

8,700

1,161,300

1,110,870

959,730

929,730

899,730

869,730

839,730

809,730

779,730

749,730

719,730

8,700

8,720

1,165,980

1,115,520

964,100

934,100

904,100

874,100

844,100

814,100

784,100

754,100

724,100

8,720

8,740

1,170,660

1,120,180

968,470

938,470

908,470

878,470

848,470

818,470

788,470

758,470

728,470

8,740

8,760

1,175,340

1,124,840

972,840

942,840

912,840

882,840

852,840

822,840

792,840

762,840

732,840

8,760

8,780

1,180,020

1,129,490

977,200

947,200

917,200

887,200

857,200

827,200

797,200

767,200

737,200

8,780

8,800

1,184,700

1,134,150

981,570

951,570

921,570

891,570

861,570

831,570

801,570

771,570

741,570

8,800

8,820

1,189,380

1,138,800

985,940

955,940

925,940

895,940

865,940

835,940

805,940

775,940

745,940

8,820

8,840

1,194,060

1,143,460

990,310

960,310

930,310

900,310

870,310

840,310

810,310

780,310

750,310

8,840

8,860

1,198,740

1,148,120

994,680

964,680

934,680

904,680

874,680

844,680

814,680

784,680

754,680

8,860

8,880

1,203,420

1,152,770

999,040

969,040

939,040

909,040

879,040

849,040

819,040

789,040

759,040

8,880

8,900

1,208,100

1,157,430

1,003,410

973,410

943,410

913,410

883,410

853,410

823,410

793,410

763,410

8,900

8,920

1,212,780

1,162,080

1,007,780

977,780

947,780

917,780

887,780

857,780

827,780

797,780

767,780

8,920

8,940

1,217,460

1,166,740

1,012,150

982,150

952,150

922,150

892,150

862,150

832,150

802,150

772,150

8,940

8,960

1,222,140

1,171,400

1,016,520

986,520

956,520

926,520

896,520

866,520

836,520

806,520

776,520

8,960

8,980

1,226,820

1,176,050

1,020,880

990,880

960,880

930,880

900,880

870,880

840,880

810,880

780,880

8,980

9,000

1,231,500

1,180,710

1,025,250

995,250

965,250

935,250

905,250

875,250

845,250

815,250

785,250

9,000

9,020

1,236,180

1,185,360

1,029,620

999,620

969,620

939,620

909,620

879,620

849,620

819,620

789,620

9,020

9,040

1,240,860

1,190,020

1,033,990

1,003,990

973,990

943,990

913,990

883,990

853,990

823,990

793,990

9,040

9,060

1,245,540

1,194,680

1,038,360

1,008,360

978,360

948,360

918,360

888,360

858,360

828,360

798,360

9,060

9,080

1,250,220

1,199,330

1,042,720

1,012,720

982,720

952,720

922,720

892,720

862,720

832,720

802,720

9,080

9,100

1,254,900

1,203,990

1,047,090

1,017,090

987,090

957,090

927,090

897,090

867,090

837,090

807,090

9,100

9,120

1,259,580

1,208,640

1,051,460

1,021,460

991,460

961,460

931,460

901,460

871,460

841,460

811,460

9,120

9,140

1,264,260

1,213,300

1,055,830

1,025,830

995,830

965,830

935,830

905,830

875,830

845,830

815,830

9,140

9,160

1,268,940

1,217,960

1,060,200

1,030,200

1,000,200

970,200

940,200

910,200

880,200

850,200

820,200

9,160

9,180

1,273,620

1,222,610

1,064,560

1,034,560

1,004,560

974,560

944,560

914,560

884,560

854,560

824,560

9,180

9,200

1,278,300

1,227,270

1,068,930

1,038,930

1,008,930

978,930

948,930

918,930

888,930

858,930

828,930

9,200

9,220

1,282,980

1,231,920

1,073,300

1,043,300

1,013,300

983,300

953,300

923,300

893,300

863,300

833,300

9,220

9,240

1,289,640

1,236,580

1,077,670

1,047,670

1,017,670

987,670

957,670

927,670

897,670

867,670

837,670

9,240

9,260

1,296,470

1,241,240

1,082,040

1,052,040

1,022,040

992,040

962,040

932,040

902,040

872,040

842,040

9,260

9,280

1,303,290

1,245,890

1,086,400

1,056,400

1,026,400

996,400

966,400

936,400

906,400

876,400

846,400

9,280

9,300

1,310,120

1,250,550

1,090,770

1,060,770

1,030,770

1,000,770

970,770

940,770

910,770

880,770

850,770

9,300

9,320

1,316,940

1,255,200

1,095,140

1,065,140

1,035,140

1,005,140

975,140

945,140

915,140

885,140

855,140

9,320

9,340

1,323,770

1,259,860

1,099,510

1,069,510

1,039,510

1,009,510

979,510

949,510

919,510

889,510

859,510

9,340

9,360

1,330,590

1,264,520

1,103,880

1,073,880

1,043,880

1,013,880

983,880

953,880

923,880

893,880

863,880

9,360

9,380

1,337,420

1,269,170

1,108,240

1,078,240

1,048,240

1,018,240

988,240

958,240

928,240

898,240

868,240

9,380

9,400

1,344,240

1,273,830

1,112,610

1,082,610

1,052,610

1,022,610

992,610

962,610

932,610

902,610

872,610

9,400

9,420

1,351,070

1,278,480

1,116,980

1,086,980

1,056,980

1,026,980

996,980

966,980

936,980

906,980

876,980

9,420

9,440

1,357,890

1,283,140

1,121,350

1,091,350

1,061,350

1,031,350

1,001,350

971,350

941,350

911,350

881,350

9,440

9,460

1,364,720

1,289,840

1,125,720

1,095,720

1,065,720

1,035,720

1,005,720

975,720

945,720

915,720

885,720

9,460

9,480

1,371,540

1,296,630

1,130,080

1,100,080

1,070,080

1,040,080

1,010,080

980,080

950,080

920,080

890,080

9,480

9,500

1,378,370

1,303,420

1,134,450

1,104,450

1,074,450

1,044,450

1,014,450

984,450

954,450

924,450

894,450

9,500

9,520

1,385,190

1,310,210

1,138,820

1,108,820

1,078,820

1,048,820

1,018,820

988,820

958,820

928,820

898,820

9,520

9,540

1,392,020

1,317,000

1,143,190

1,113,190

1,083,190

1,053,190

1,023,190

993,190

963,190

933,190

903,190

9,540

9,560

1,398,840

1,323,790

1,147,560

1,117,560

1,087,560

1,057,560

1,027,560

997,560

967,560

937,560

907,560

9,560

9,580

1,405,670

1,330,580

1,151,920

1,121,920

1,091,920

1,061,920

1,031,920

1,001,920

971,920

941,920

911,920

9,580

9,600

1,412,490

1,337,370

1,156,290

1,126,290

1,096,290

1,066,290

1,036,290

1,006,290

976,290

946,290

916,290

9,600

9,620

1,419,320

1,344,160

1,160,660

1,130,660

1,100,660

1,070,660

1,040,660

1,010,660

980,660

950,660

920,660

9,620

9,640

1,426,140

1,350,950

1,165,030

1,135,030

1,105,030

1,075,030

1,045,030

1,015,030

985,030

955,030

925,030

9,640

9,660

1,432,970

1,357,740

1,169,400

1,139,400

1,109,400

1,079,400

1,049,400

1,019,400

989,400

959,400

929,400

9,660

9,680

1,439,790

1,364,530

1,173,760

1,143,760

1,113,760

1,083,760

1,053,760

1,023,760

993,760

963,760

933,760

9,680

9,700

1,446,620

1,371,320

1,178,130

1,148,130

1,118,130

1,088,130

1,058,130

1,028,130

998,130

968,130

938,130

9,700

9,720

1,453,440

1,378,110

1,182,500

1,152,500

1,122,500

1,092,500

1,062,500

1,032,500

1,002,500

972,500

942,500

9,720

9,740

1,460,270

1,384,900

1,186,870

1,156,870

1,126,870

1,096,870

1,066,870

1,036,870

1,006,870

976,870

946,870

9,740

9,760

1,467,090

1,391,690

1,191,240

1,161,240

1,131,240

1,101,240

1,071,240

1,041,240

1,011,240

981,240

951,240

9,760

9,780

1,473,920

1,398,480

1,195,600

1,165,600

1,135,600

1,105,600

1,075,600

1,045,600

1,015,600

985,600

955,600

9,780

9,800

1,480,740

1,405,270

1,199,970

1,169,970

1,139,970

1,109,970

1,079,970

1,049,970

1,019,970

989,970

959,970

9,800

9,820

1,487,570

1,412,060

1,204,340

1,174,340

1,144,340

1,114,340

1,084,340

1,054,340

1,024,340

994,340

964,340

9,820

9,840

1,494,390

1,418,850

1,208,710

1,178,710

1,148,710

1,118,710

1,088,710

1,058,710

1,028,710

998,710

968,710

9,840

9,860

1,501,220

1,425,640

1,213,080

1,183,080

1,153,080

1,123,080

1,093,080

1,063,080

1,033,080

1,003,080

973,080

9,860

9,880

1,508,040

1,432,430

1,217,440

1,187,440

1,157,440

1,127,440

1,097,440

1,067,440

1,037,440

1,007,440

977,440

9,880

9,900

1,514,870

1,439,220

1,221,810

1,191,810

1,161,810

1,131,810

1,101,810

1,071,810

1,041,810

1,011,810

981,810

9,900

9,920

1,521,690

1,446,010

1,226,180

1,196,180

1,166,180

1,136,180

1,106,180

1,076,180

1,046,180

1,016,180

986,180

9,920

9,940

1,528,520

1,452,800

1,230,550

1,200,550

1,170,550

1,140,550

1,110,550

1,080,550

1,050,550

1,020,550

990,550

9,940

9,960

1,535,340

1,459,590

1,234,920

1,204,920

1,174,920

1,144,920

1,114,920

1,084,920

1,054,920

1,024,920

994,920

9,960

9,980

1,542,170

1,466,380

1,239,280

1,209,280

1,179,280

1,149,280

1,119,280

1,089,280

1,059,280

1,029,280

999,280

9,980

10,000

1,548,990

1,473,170

1,243,650

1,213,650

1,183,650

1,153,650

1,123,650

1,093,650

1,063,650

1,033,650

1,003,650

10,000천원

1,552,400

1,476,570

1,245,840

1,215,840

1,185,840

1,155,840

1,125,840

1,095,840

1,065,840

1,035,840

1,005,840

10,000천원 초과

(1천만원인 경우의 해당 세액) + (1천만원을 초과하는 금액 중 98퍼센트를 곱한 금액의 35퍼센트 상당액)

14,000천원 이하

14,000천원 초과

(1천만원인 경우의 해당세액) + (1,372,000원) + (14,000천원을 초과하는 금액 중 98퍼센트를 곱한 금액의 38퍼센트 상당액) 

28,000천원 이하

28,000천원 초과

(1천만원인 경우의 해당세액) + (6,585,600원) + (28,000,000원을 초과하는 금액 중 98퍼센트를 곱한 금액의 40퍼센트 상당액) 

45,000천원 이하

45,000천원 초과

(1천만원인 경우의 해당세액) + (13,249,600원) + (45,000,000원을 초과하는 금액 중 98퍼센트를 곱한 금액의 42퍼센트 상당액) 


+ Recent posts