{"id":700399,"date":"2026-07-17T15:55:03","date_gmt":"2026-07-17T07:55:03","guid":{"rendered":"https:\/\/law.asia\/?p=700399"},"modified":"2026-07-20T16:51:00","modified_gmt":"2026-07-20T08:51:00","slug":"wesm-vat-compliance-philippines","status":"publish","type":"post","link":"https:\/\/law-asia.visibleone.dev\/ko\/wesm-vat-compliance-philippines\/","title":{"rendered":"\ub3c4\ub9e4\uc804\ub825 \ud604\ubb3c\uc2dc\uc7a5\uacfc \uadf8 \ubd80\uac00\uac00\uce58\uc138 \uc900\uc218 \ubb38\uc81c"},"content":{"rendered":"<p>\ud544\ub9ac\ud540 \uc5d0\ub108\uc9c0 \uc2dc\uc7a5\uc758 \uc911\uc694\ud55c \ubcc0\ud654 \uc911 \ud558\ub098\ub294 \ub3c4\ub9e4\uc804\ub825 \ud604\ubb3c\uc2dc\uc7a5(WESM)\uc758 \ub3c4\uc785\uc774\ub2e4. WESM\uc740 \uacf5\ud654\uad6d\ubc95 \uc81c9136\ud638, \uc989 2001\ub144 \uc81c\uc815\ub41c \u2018\uc804\ub825\uc0b0\uc5c5\uac1c\ud601\ubc95\u2019\uc5d0 \ub530\ub77c \uc124\ub9bd\ub410\uc73c\uba70, \uc804\ub825\uc744 \uc0c1\ud488\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc911\uc559 \uc2dc\uc7a5 \uc5ed\ud560\uc744 \ud55c\ub2e4. \uc0c1\uc5c5\uc801 \uc694\uc778\uacfc \uc2dc\uc7a5 \uc6d0\ub9ac\uc5d0 \ub530\ub77c \uac00\uaca9\uc774 \uacb0\uc815\ub418\ub294, \uacf5\uc815\ud558\uace0 \uacbd\uc7c1\uc801\uc778 \uc804\ub825 \uac70\ub798\ub97c \ucd09\uc9c4\ud558\ub294 \uac83\uc774 \uadf8 \ubaa9\uc801\uc774\ub2e4.<\/p>\n<p>\ud544\ub9ac\ud540 \ub3c5\ub9bd \uc804\ub825\uc2dc\uc7a5 \uc6b4\uc601\uc790(IEMOP)\ub294 WESM\uc758 \ub3c5\ub9bd\uc801\uc778 \uc2dc\uc7a5 \uc6b4\uc601\uc790 \uc5ed\ud560\uc744 \ud55c\ub2e4. IEMOP\uc758 \uc8fc\uc694 \uae30\ub2a5\uc5d0\ub294 \ud2b9\uc815 \uac70\ub798 \uc2dc\uac04\ub300\uc5d0 \uacf5\uae09(\ubc1c\uc804\uc0ac\uc5c5\uc790\uc758 \uacf5\uae09 \uc81c\uc548)\uacfc \uc218\uc694(\uace0\uac1d\uc758 \uc218\uc694 \uc785\ucc30)\ub97c \ub9e4\uce6d\ud558\uace0, \uac01 \uac70\ub798 \ucc38\uac00\uc790\uac00 \uc9c0\uae09\ud558\uac70\ub098 \uc9c0\uae09\ubc1b\uc544\uc57c \ud560 \uae08\uc561\uc5d0 \ub300\ud55c \uc815\uc0b0 \uc808\ucc28\ub97c \uc2dc\ud589\ud558\ub294 \uac83\uc774 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>WESM\uc758 \uc775\uba85\uc131\uc774 \ubd80\uac00\uac00\uce58\uc138 \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\ud589\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/strong><\/span><\/h2>\n<figure id=\"attachment_700179\" aria-describedby=\"caption-attachment-700179\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" class=\"wp-image-700179 size-full\" src=\"https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/07\/Deborah-S-Acosta-Cajustin.jpg\" alt=\"Deborah S Acosta-Cajustin\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-700179\" class=\"wp-caption-text\"><strong>Deborah S ACOSTA-CAJUSTIN<\/strong><br \/>\uc2dc\ub2c8\uc5b4 \ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>PunoLaw<br \/>\ub9c8\ub2d0\ub77c<\/figcaption><\/figure>\n<p>\uadf8\ub7ec\ub098 WESM\uc774 \ub3c4\uc785\ud55c \uc774\ub7ec\ud55c \ud601\uc2e0\uc740 \uae30\uc874\uc758 \uc804\ud1b5\uc801\uc778 \uad00\ub9ac \uccb4\uacc4, \ud2b9\ud788 \uc870\uc138 \ubd84\uc57c\uc640 \uc77c\ubd80 \ucda9\ub3cc\uc744 \uc77c\uc73c\ud0a8\ub2e4. IEMOP\uc5d0 \ub300\ud55c \uacfc\uac70 \uc720\uad8c\ud574\uc11d\uc5d0\uc11c \ud544\ub9ac\ud540 \uad6d\uc138\uccad(BIR)\uc740 WESM\uc744 \ud1b5\ud55c \uc804\ub825 \ud310\ub9e4\uc758 \ud2b9\uc131\uc0c1, \uc804\ub825\uc774 \ud55c\ub370 \ubaa8\uc5ec \uc911\uc559\uc5d0\uc11c \uc870\uc815\ub418\uae30 \ub54c\ubb38\uc5d0 \ubc1c\uc804\ud68c\uc0ac\uc758 \uc804\ub825 \ud310\ub9e4\ub97c \ud2b9\uc815 \ub300\ub7c9 \uc804\ub825 \uad6c\ub9e4\uc790\uc640 \uc5f0\uacb0\ud574 \ucd94\uc801\ud558\ub294 \uac83\uc740 \ubd88\uac00\ub2a5\ud558\uba70, \uc774\uc5d0 \ub530\ub77c \uc0ac\uc2e4\uc0c1 \uac70\ub798\uac00 \uc775\uba85\uc73c\ub85c \uc774\ub904\uc9c4\ub2e4\ub294 \uc810\uc744 \uc778\uc815\ud588\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uad00\uc810\uc5d0\uc11c \ubcf4\uba74, \ubd80\uac00\uac00\uce58\uc138(VAT) \ub4f1\ub85d \uc0ac\uc5c5\uc790\uac00 \uc7ac\ud654\ub098 \uc6a9\uc5ed\uc744 \ud310\ub9e4\u00b7\uad50\ud658 \ub610\ub294 \uc784\ub300\ud560 \ub54c\ub9c8\ub2e4 VAT \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\ud589\ud558\ub3c4\ub85d \ud558\ub294 \uc804\ud1b5\uc801\uc778 VAT \uccb4\uacc4\ub97c \uc900\uc218\ud558\ub294 \uac83\uc740 \uc0ac\uc2e4\uc0c1 \ubd88\uac00\ub2a5\ud558\ub2e4. \uc774\ub294 \uc7ac\uc0dd\uc5d0\ub108\uc9c0(RE) \ubd80\ubb38\uc758 \uc804\ub825 \uad6c\ub9e4\uc640 \uad00\ub828\ud574 \uc911\ub300\ud55c \ubb38\uc81c\ub97c \uc57c\uae30\ud55c\ub2e4. \uc7ac\uc0dd\uc5d0\ub108\uc9c0\uc6d0\uc73c\ub85c \uc0dd\uc0b0\ud55c \uc804\ub825 \ud310\ub9e4\uc5d0 \uc601\uc138\uc728 VAT\ub97c \uc801\uc6a9\ubc1b\ub294 RE \uc0ac\uc5c5\uc790 \ub300\ubd80\ubd84\uc740 \uc790\uc5f0\uc2a4\ub7fd\uac8c \ub9e4\uc785\uc138\uc561\uc774 \ub9e4\ucd9c\uc138\uc561\uc744 \ucd08\uacfc\ud558\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \ud61c\ud0dd\uc744 \ucd5c\ub300\ud55c \ud65c\uc6a9\ud558\uae30 \uc704\ud574, RE \uac1c\ubc1c\uc0ac\uc5c5\uc790\ub4e4\uc740 \uc77c\ubc18\uc801\uc73c\ub85c BIR\uc5d0 VAT \ud658\uae09\uc744 \uc2e0\uccad\ud55c\ub2e4. \uc774 \uacfc\uc815\uc5d0\uc11c RE \uac1c\ubc1c\uc0ac\uc5c5\uc790\ub294 BIR\uc758 \uae4c\ub2e4\ub86d\uae30\ub85c \uc720\uba85\ud55c \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\ud589 \uc694\uac74\uc744 \uc644\uc804\ud788 \ucda9\uc871\ud558\ub294 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ud1b5\ud574 \ub9e4\ucd9c\uacfc \ub9e4\uc785\uc744 \uc785\uc99d\ud568\uc73c\ub85c\uc368 VAT \ud658\uae09 \uccad\uad6c\uc758 \uc815\ub2f9\uc131\uc744 \uc99d\uba85\ud574\uc57c \ud558\ub294 \ubd80\ub2f4\uc744 \uc9c4\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>\uc6d4\ubcc4 WESM \uccad\uad6c\ub97c \ud1b5\ud55c VAT \uccb4\uacc4\uc640\uc758 \uc870\ud654<\/strong><\/span><\/h2>\n<figure id=\"attachment_700183\" aria-describedby=\"caption-attachment-700183\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" class=\"wp-image-700183 size-full\" src=\"https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/07\/John-Edcel-Q-Andres.jpg\" alt=\"John Edcel Q Andres\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-700183\" class=\"wp-caption-text\"><strong>John Edcel Q ANDRES<\/strong><br \/>\uc18c\uc18d \ubcc0\ud638\uc0ac<br \/>PunoLaw<br \/>\ub9c8\ub2d0\ub77c<\/figcaption><\/figure>\n<p>WESM\uc758 \ud2b9\uc131\uacfc VAT \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\ud589 \uc694\uac74\uc744 \uc870\ud654\uc2dc\ud0a4\uae30 \uc704\ud574 \uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uac1c\ubcc4 \uac70\ub798\ub9c8\ub2e4 \ubc1c\ud589\ud558\ub294 \ub300\uc2e0, WESM\uc758 \uccad\uad6c \ubc0f \uc815\uc0b0 \uc77c\uc815\uc5d0 \ub530\ub77c \ub9e4\uc6d4 \ubc1c\ud589\ub41c\ub2e4. IEMOP\ub294 \ubc1c\uc804\uc0ac\uc5c5\uc790\uc5d0\uac8c \u201c\ud310\ub9e4 \uc804\ub825 \uc815\uc0b0\uba85\uc138\uc11c(\uace0\uac1d\ubcc4 \uad6c\ubd84)\u201d \uc0ac\ubcf8\uc744, \uace0\uac1d\uc5d0\uac8c\ub294 \u201c\uad6c\ub9e4 \uc804\ub825 \uc815\uc0b0\uba85\uc138\uc11c(\ud310\ub9e4\uc790\ubcc4 \uad6c\ubd84)\u201d \uc0ac\ubcf8\uc744 \uc81c\uacf5\ud558\uba70, \uc774\ud6c4 IEMOP\uc758 \uacb0\uc81c \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc815\uc0b0 \uc808\ucc28\uac00 \uc9c4\ud589\ub41c\ub2e4. \uc774\ub7ec\ud55c \uc815\uc0b0\uba85\uc138\uc11c\uc640 \uc774\ud6c4 \uc774\ub8e8\uc5b4\uc9c0\ub294 \ub300\uae08 \uc9c0\uae09\u00b7\uc1a1\uae08 \ub4f1\uc740 \ubc1c\uc804\uc0ac\uc5c5\uc790\uac00 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\ud589\ud558\ub294 \uadfc\uac70\uac00 \ub41c\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>WESM\uc758 \ub9c9\ub300\ud55c \uac70\ub798\ub7c9\uc73c\ub85c \uc778\ud55c ATP \uc138\uae08\uacc4\uc0b0\uc11c \ubd80\ub2f4<\/strong><\/span><\/h2>\n<p>\uc774\ub7ec\ud55c \ub178\ub825\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uc804\ud1b5\uc801\uc778 VAT \uc694\uac74\uc744 \uc900\uc218\ud558\uae30 \uc5b4\ub835\ub2e4\ub294 \ubb38\uc81c\ub294 \uc5ec\uc804\ud788 \uba85\ubc31\ud558\ub2e4. \uae30\uc5c5\uc740 \uc138\uae08\uacc4\uc0b0\uc11c \uc778\uc1c4\uc2b9\uc778(ATP) \uc81c\ub3c4\ub97c \ud1b5\ud574 \uc77c\uc815 \uae30\uac04 \uc0ac\uc6a9\ud560 \uc218 \uc788\ub294 BIR \uc2b9\uc778 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc0ac\uc2e4\uc0c1 \uc81c\ud55c\ub41c \uc218\ub7c9\ub9cc \ubc30\uc815\ubc1b\uc73c\uba70, \ubc1c\ud589\ud560 \uc218 \uc788\ub294 \uc138\uae08\uacc4\uc0b0\uc11c\ub294 \ud2b9\uc815 \uc77c\ub828\ubc88\ud638 \ubc94\uc704\ub85c \uc81c\ud55c\ub41c\ub2e4. \uae30\uc5c5\uc740 \ud574\ub2f9 \uc77c\ub828\ubc88\ud638\ub97c \ubaa8\ub450 \uc0ac\uc6a9\ud55c \ud6c4 \uc0c8\ub85c\uc6b4 ATP\ub97c \ub2e4\uc2dc \uc2e0\uccad\ud560 \uc218 \uc788\uc9c0\ub9cc, \uc774 \uacfc\uc815\uc5d0\uc11c \ucd94\uac00\uc801\uc778 \ud589\uc815 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud55c\ub2e4. \ub610\ud55c \uc774 \uc81c\ub3c4\ub294 \uc804\ud1b5\uc801\uc778 \uac70\ub798\ub7c9\uc744 \uae30\uc900\uc73c\ub85c \uc124\uacc4\ub410\uae30 \ub54c\ubb38\uc5d0, \uae30\uc5c5\uc774 BIR \uc2b9\uc778 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc27d\uac8c \uc18c\uc9c4\ud560 \uc218 \uc788\ub2e4. WESM\uc5d0\ub294 \uc218\ub9ce\uc740 \uac1c\ubcc4 \uac70\ub798 \ucc38\uac00\uc790\uac00 \uc874\uc7ac\ud558\uae30 \ub54c\ubb38\uc5d0 \uae30\uc5c5\uc740 \ubd88\uacfc \uba87 \ucc28\ub840\uc758 \uccad\uad6c \uae30\uac04 \ub9cc\uc5d0 \ubc30\uc815\ub41c ATP\ub97c \ubaa8\ub450 \uc18c\uc9c4\ud560 \uc218 \uc788\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>\ubcf4\uc644 \uc11c\ub958\ub97c \ud1b5\ud55c VAT \ubd80\ub2f4 \uc644\ud654<\/strong><\/span><\/h2>\n<p>\uc774 \ubb38\uc81c\ub97c \ud574\uacb0\ud560 \uc218 \uc788\ub294 \ud55c \uac00\uc9c0 \ubc29\uc548\uc740 \ubc1c\uc804\uc0ac\uc5c5\uc790\uac00 \uac01 \uccad\uad6c \uae30\uac04\ub9c8\ub2e4 VAT \uc138\uae08\uacc4\uc0b0\uc11c \ub300\uc2e0 \ubcf4\uc644 \uc11c\ub958\ub97c \ubc1c\ud589\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud558\ub294 \uac83\uc774\ub2e4. \uc774\ub7ec\ud55c \uc11c\ub958\ub294 \ub300\ubcc0\uc804\ud45c \ub610\ub294 \uc774\uc5d0 \uc0c1\uc751\ud558\ub294 \ubb38\uc11c \ud615\ud0dc\ub85c \ubc1c\ud589\ud574 \uc6b0\uc120 \ud68c\uacc4 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ud560 \uc218 \uc788\ub2e4. \uc774\ud6c4 VAT \uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uc5f0 \ub2e8\uc704\ub85c \ubc1c\ud589\ud558\uace0, \uac01 \uace0\uac1d\uc758 \ud574\ub2f9 \uc5f0\ub3c4 \ub9e4\ucd9c\uc744 \ud569\uc0b0\ud574 \uae30\uc7ac\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\uc774\ub294 \uac74\uc804\ud55c \uc870\uc138\uc81c\ub3c4\uc758 \uc6d0\uce59 \uc911 \ud558\ub098\uc778 \ud589\uc815\uc801 \uc2e4\ud589 \uac00\ub2a5\uc131\uc5d0 \ub354\uc6b1 \ubd80\ud569\ud55c\ub2e4. \uc774 \uc6d0\uce59\uc5d0 \ub530\ub974\uba74 \uc815\ubd80\ub294 \ub0a9\uc138\uc790\uc5d0\uac8c \ubd88\ud569\ub9ac\ud55c \ubd80\ub2f4\uc744 \uc9c0\uc6b0\uc9c0 \uc54a\uc73c\uba74\uc11c \ud6a8\uc728\uc801\uc73c\ub85c \uc138\uae08\uc744 \uc9d5\uc218\ud574\uc57c \ud55c\ub2e4. \ub610\ud55c \uc774\ub7ec\ud55c \ubc29\uc548\uc740 \ucd5c\uadfc \ub0a9\uc138\ud3b8\uc758\ubc95 \uc81c\uc815\uc744 \ube44\ub86f\ud574 \uc870\uc138 \ud589\uc815\uc758 \ud6a8\uc728\uc131\uc744 \ub192\uc774\ub824\ub294 \uc815\ubd80\uc758 \ub178\ub825\uacfc\ub3c4 \uc77c\uce58\ud55c\ub2e4.<\/p>\n<p><span class=\"vantage-grey\"><em><strong>Deborah S ACOSTA-CAJUSTIN\uc740 \ub9c8\ub2d0\ub77c\uc5d0 \uc704\uce58\ud55c <a href=\"https:\/\/law-asia.visibleone.dev\/law-firm\/puno-puno-law-offices\/\">PunoLaw<\/a>\uc758 \uc2dc\ub2c8\uc5b4 \ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac\uc774\uba70, John Edcel Q ANDES\ub294 \uc18c\uc18d \ubcc0\ud638\uc0ac\uc774\ub2e4.<\/strong><\/em><\/span><\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><img decoding=\"async\" class=\"size-medium wp-image-700158 aligncenter\" src=\"https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/07\/PunoLaw-LOGO-300x88.png\" alt=\"\" width=\"300\" height=\"88\" srcset=\"https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/07\/PunoLaw-LOGO-300x88.png 300w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/07\/PunoLaw-LOGO-768x226.png 768w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/07\/PunoLaw-LOGO-696x205.png 696w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/07\/PunoLaw-LOGO.png 973w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><strong>PunoLaw<\/strong><br \/>\n33rd Floor, The Podium West Tower<br \/>\n12 ADB Avenue, Mandaluyong<br \/>\nPhilippines, 1550<br \/>\n<a href=\"http:\/\/www.punolaw.com\">www.punolaw.com<\/a><br \/>\n<strong>\uc5f0\ub77d\ucc98:<\/strong><br \/>\n\uc804\ud654: +63 2 8631 1261<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:info@punolaw.com\">info@punolaw.com<\/a><\/section>\n","protected":false},"excerpt":{"rendered":"<p>\ud544\ub9ac\ud540 \uc5d0\ub108\uc9c0 \uc2dc\uc7a5\uc758 \uc911\uc694\ud55c \ubcc0\ud654 \uc911 \ud558\ub098\ub294 \ub3c4\ub9e4\uc804\ub825 \ud604\ubb3c\uc2dc\uc7a5(WESM)\uc758 \ub3c4\uc785\uc774\ub2e4. WESM\uc740 \uacf5\ud654\uad6d\ubc95 \uc81c9136\ud638, \uc989 2001\ub144 \uc81c\uc815\ub41c \u2018\uc804\ub825\uc0b0\uc5c5\uac1c\ud601\ubc95\u2019\uc5d0 \ub530\ub77c \uc124\ub9bd\ub410\uc73c\uba70, \uc804\ub825\uc744 \uc0c1\ud488\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc911\uc559 \uc2dc\uc7a5 \uc5ed\ud560\uc744 \ud55c\ub2e4. \uc0c1\uc5c5\uc801 \uc694\uc778\uacfc \uc2dc\uc7a5 \uc6d0\ub9ac\uc5d0<\/p>\n","protected":false},"author":13501,"featured_media":700211,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Deborah S ACOSTA-CAJUSTIN \uadf8\ub9ac\uace0 John Edcel Q ANDRES, PunoLaw","footnotes":""},"categories":[8398,77916],"tags":[178928,178929,164978,164964,192785,178246,192782,121924,192786,104776,192784,192783],"class_list":["post-700399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kr","category-ablj-columns-1","tag-deborah-s-acosta-cajustin-ko","tag-john-edcel-q-andes-ko","tag-philippines-ko","tag-punolaw-ko","tag-vat-","tag-wesm-ko","tag--wesm","tag-vat","tag--atp","tag-104776","tag--bir","tag----iemop"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"\ud544\ub9ac\ud540 \uc5d0\ub108\uc9c0 \uc2dc\uc7a5\uc758 \uc911\uc694\ud55c \ubcc0\ud654 \uc911 \ud558\ub098\ub294 \ub3c4\ub9e4\uc804\ub825 \ud604\ubb3c\uc2dc\uc7a5(WESM)\uc758 \ub3c4\uc785\uc774\ub2e4. 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