๐Ÿ’ณ[ํ‹ฐ๋ชฌ] ์‹ ์„ธ๊ณ„ ์ƒํ’ˆ๊ถŒ(3% ํ• ์ธ) , ํ˜„๋Œ€ ๋ฐฑํ™”์ (3.5%ํ• ์ธ), ๋กฏ๋ฐ(3.5%)