. "보고"@ko . "적용범위"@ko . "편장절관" . "목적"@ko . "환급금 지급요청 및 환급금 결정"@ko . . . . "부과기준"@ko . "징수절차"@ko . "환급금 지급"@ko . "재검토기한"@ko . "환급신청"@ko . . "과다환급금 징수"@ko . "00000000000000000000"^^ . "징수대상자"@ko .