<?xml version="1.0" encoding="UTF-8"?>
<oembed>
  <version>1.0</version>
  <type>rich</type>
  <provider_name>TaxWise</provider_name>
  <provider_url>https://taxwise.guru</provider_url>
  <title>법인 분할·합병 5분 — 적격 요건 + 양도세 1.5억 이연 — TaxWise 실용 팁</title>
  <description>물적·인적 분할 / 흡수·신설 합병. 적격 요건 (5년 보유·종업원 80%) 충족 시 양도세 이연.</description>
  <author_name>TaxWise Editorial</author_name>
  <author_url>https://taxwise.guru/about</author_url>
  <thumbnail_url>https://taxwise.guru/og-image.svg?title=%EB%B2%95%EC%9D%B8+%EB%B6%84%ED%95%A0%C2%B7%ED%95%A9%EB%B3%91+5%EB%B6%84+%E2%80%94+%EC%A0%81%EA%B2%A9+%EC%9A%94%EA%B1%B4+%2B+%EC%96%91%EB%8F%84%EC%84%B8+1.5%EC%96%B5&amp;subtitle=%EB%AC%BC%EC%A0%81%C2%B7%EC%9D%B8%EC%A0%81+%EB%B6%84%ED%95%A0+%2F+%ED%9D%A1%EC%88%98%C2%B7%EC%8B%A0%EC%84%A4+%ED%95%A9%EB%B3%91.+%EC%A0%81%EA%B2%A9+%EC%9A%94%EA%B1%B4+%285%EB%85%84+%EB%B3%B4%EC%9C%A0%C2%B7%EC%A2%85%EC%97%85%EC%9B%90+80%25%29+%EC%B6%A9%EC%A1%B1+%EC%8B%9C+%EC%96%91%EB%8F%84&amp;cat=calc</thumbnail_url>
  <thumbnail_width>1200</thumbnail_width>
  <thumbnail_height>630</thumbnail_height>
  <width>1200</width>
  <height>630</height>
  <cache_age>3600</cache_age>
  <html>&lt;iframe src="https://taxwise.guru/tips/corporate-restructure-5min" width="1200" height="630" loading="lazy" referrerpolicy="strict-origin-when-cross-origin" sandbox="allow-scripts allow-same-origin allow-popups" style="border:0;border-radius:8px;max-width:100%"&gt;&lt;/iframe&gt;</html>
</oembed>