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°³º°¼Òºñ¼¼(ËÁܬá¼Þ¨áª; individual consumption tax)
°³¾÷ºñ(ËÒåöÞ¨; initial cost of business)
°Ç¼³ÀÚ±ÝÀÌÀÚ(ËïàâíÀÑÑ××í; interest related to loan for construction)
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