빼면, 김씨가 퇴직할 때 실제 납부하는 세금은 1010만원이다. 앞서 퇴직소득 세액 정산 신청을 하지 않을 때 3571만원을 납세해야 했던 것과 비교하면, 2561만원을 절세한 셈이다.

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