법무법인[유] 지평 || [Legal Update_미얀마] 100% 외국회사에 의료설비, 건설자재, 비료, 종자 수입 허용

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[Legal Update_미얀마] 100% 외국회사에 의료설비, 건설자재, 비료, 종자 수입 허용

2018.02.28

<div>
<p>미얀마 상공부(Ministry of Commerce, ‘상공부’)는 2017년 6월 12일 상공부 공고 36/2017을 통하여 <strong>외국회사(100% 외국지분)에게 의료설비(hospital equipment), 건설자재(construction material), 비료(fertilizer), 종자(seeds) 수입을 허용한다</strong>고 공표하였습니다.  상공부는 양질의 설비 및 자재 수입을 허용함으로써 농업 및 의료관련 기반 사회시설의 향상이 기대된다고 밝혔습니다.<br />
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외국인의 수입업을 전면적으로 제한하던 상공부는 공고 96/2015(외국인 합작회사에 대한 의료설비, 비료, 종자의 수입 허용) 및 공고 56/2016(건설자재 수입 추가 허용)을 공표함으로써, 제한적인 범위 내에서 외국인이 수입업을 영위할 수 있도록 허용하였습니다.  이후 상공부는 공고 85/2016을 통하여 수입이 허용되는 의료설비와 건설자재의 내용을 미얀마 HS Code 2012에 따라 상세히 규정하였습니다.<br />
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구체적으로 살펴보면, 수입이 허용된 의료설비는 아래 표와 같이 엑스레이 건판, 플라스틱몰드, 연구설비, 진단설비, 기타장비 등 총 5개 종류 69개 항목입니다(69개 항목의 상세는 <strong>[별첨 1]</strong> 참조).<br />
 </p>
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<div align="justify" style="LINE-HEIGHT: 150%"><br />
수입이 허용된 건설자재는 아래 표와 같이 시멘트, 페인트, 파이프, 플라이보드, 타일, 세라믹제품, 유리, 철봉, 스틸파이프, 동파이프, 금속파이프, 알루미늄와이어, 아연판, 도어락 등 총 14개 종류 461개 항목입니다(461개 항목의 상세는 <strong>[별첨 2]</strong> 참조).</div>

<div align="justify" style="LINE-HEIGHT: 150%"> 
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="BORDER-COLLAPSE: collapse; MARGIN: auto auto auto 3.55pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm .5pt 0cm .5pt; mso-table-layout-alt: fixed" width="666">
	<thead>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: #c6d9f1; BORDER-BOTTOM: windowtext 1.5pt double; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 2.85pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: double windowtext 1.5pt" width="46">
			<div align="center" class="MsoNormal" style="VERTICAL-ALIGN: middle; WORD-BREAK: keep-all; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 11pt; mso-line-height-rule: exactly; punctuation-wrap: simple; mso-line-break-override: restrictions"><b><span calibri="" lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ">  </span></b></div>
			</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 361.45pt; BACKGROUND: #c6d9f1; BORDER-BOTTOM: windowtext 1.5pt double; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 2.85pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: double windowtext 1.5pt" width="482">
			<div align="center" class="MsoNormal" style="WORD-BREAK: keep-all; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 11pt; mso-line-height-rule: exactly; mso-layout-grid-align: none"><b><span calibri="" lang="EN-US">Name of material</span></b><span calibri="" lang="EN-US"> </span><span calibri="" lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: "></span></div>
			</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 103.55pt; BACKGROUND: #c6d9f1; BORDER-BOTTOM: windowtext 1.5pt double; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 2.85pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-alt: solid windowtext .5pt; mso-border-bottom-alt: double windowtext 1.5pt" width="138">
			<div align="center" class="MsoNormal" style="VERTICAL-ALIGN: middle; WORD-BREAK: keep-all; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 11pt; mso-line-height-rule: exactly; punctuation-wrap: simple; mso-line-break-override: restrictions"><b><span calibri="" lang="EN-US">Number of<br />
			 Lines </span><span calibri="" lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: "></span></b></div>
			</td>
		</tr>
	</thead>
	<tbody>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 1">
			<td style="BORDER-TOP: #f0f0f0; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: double windowtext 1.5pt" width="46">
			<div align="center">1</div>
			</td>
			<td style="BORDER-TOP: #f0f0f0; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 361.45pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: double windowtext 1.5pt" width="482">Cement and decorative stones</td>
			<td style="BORDER-TOP: #f0f0f0; HEIGHT: 14.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 103.55pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: double windowtext 1.5pt; mso-border-right-alt: solid windowtext .5pt" width="138">
			<div align="center">16</div>
			</td>
		</tr>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 2">
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" width="46">
			<div align="center">2</div>
			</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 361.45pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" width="482">Various kinds of paints (decorative paints and enamel)</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 103.55pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-alt: solid windowtext .5pt" width="138">
			<div align="center">3</div>
			</td>
		</tr>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 3">
			<td style="BORDER-TOP: #f0f0f0; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="46">
			<div align="center">3</div>
			</td>
			<td style="BORDER-TOP: #f0f0f0; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 361.45pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="482">Pipe, tap and plumbing materials (plastics)</td>
			<td style="BORDER-TOP: #f0f0f0; HEIGHT: 14.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 103.55pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" width="138">
			<div align="center">33</div>
			</td>
		</tr>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 4">
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="46">
			<div align="center">4</div>
			</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 361.45pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="482">Plywood</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 103.55pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" width="138">
			<div align="center">17</div>
			</td>
		</tr>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 5">
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">
			<div align="center">5</div>
			</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 361.45pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">Cast stone flat, tile, roof tile, concrete plate, brick and floor tile</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 103.55pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt">
			<div align="center">34</div>
			</td>
		</tr>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 5">
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">
			<div align="center">6</div>
			</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 361.45pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">Brick used for factory, cast concrete brick, roof tile and floor tile</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 103.55pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt">
			<div align="center">21</div>
			</td>
		</tr>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 5">
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">
			<div align="center">7</div>
			</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 361.45pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">Mirror (used for decoration of office and restroom and used in building)</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 103.55pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt">
			<div align="center">12</div>
			</td>
		</tr>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 5">
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">
			<div align="center">8</div>
			</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 361.45pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">Iron rod and iron plate (in the forms of U, L, T)</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 103.55pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt">
			<div align="center">200</div>
			</td>
		</tr>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 5">
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">
			<div align="center">9</div>
			</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 361.45pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">Iron pipe, steel pipe, wire strand, wire rod, iron nail, screw, (bolt &) nut, steel basin (pipe and cable made with iron and steel, and other related materials)</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 103.55pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt">
			<div align="center">57</div>
			</td>
		</tr>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 5">
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">
			<div align="center">10</div>
			</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 361.45pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">Copper pipe and plumbing materials</td>
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 103.55pt; BACKGROUND: white; BORDER-BOTTOM: #f0f0f0; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt">
			<div align="center">8</div>
			</td>
		</tr>
		<tr style="HEIGHT: 14.15pt; mso-yfti-irow: 5">
			<td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 14.15pt; BORDER-RIGHT: #f0f0f0; WIDTH: 34.75pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 2.85pt; PADDING-TOP: 2.85pt; PADDING-LEFT: 5.65pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 2.85pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt">
			<div align="center">11</div>
			</td>
		</tr>
	</tbody>
</table>
</div>

칼럼 [Legal Update] 근로기준법 개정안 통과(2018. 2. 28.) 및 주요내용 요약 2018.03.02

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