* 정기형 상조상품 해약환급금 계산식
ㆍ 해약환급금 = 납입금 누계-관리비 누계-모집수당 공제액
ㆍ 모집수당 공제액 = 모집수당 × 0.75 + 모집수당 × 0.25 × 기 납입 월수/총 납입기간 월수
ㆍ 납입금 누계가 관리비 누계와 모집수당 공제액의 합보다 적은 경우에는 해약환급금을 0으로 함
ㆍ 모집수당은 총 계약대금 대비 최대 10%로 하되, 500,000원을 초과할 수 없음.
ㆍ 월별 관리비는 월 납입금 대비 최대 5%로 하되, 월별 관리비의 합계는 500,000원을 초과할 수 없음.
* 부정기형 상조상품 해약환급금 계산식
ㆍ 해약환급금 = 납입금 누계-관리비 누계-모집수당 공제액
ㆍ 모집수당 공제액 = 모집수당 × 0.75 + 모집수당 × 0.25 × 기 납입 선수금액/총 계약대금
ㆍ 납입금 누계가 관리비 누계와 모집수당 공제액의 합보다 적은 경우에는 해약환급금을 0으로 함.
ㆍ 모집수당은 총 계약대금 대비 최대 10%로 하되, 500,000원을 초과할 수 없음.
ㆍ 관리비는 납입금 누계의 최대 5%로 하되, 관리비의 합계는 500,000원을 초과할 수 없음.
· 단, 총 계약대금의 일부를 재화 등의 제공 후에 납기하기로 약정하는 경우(소비자가 재화 등의 제공을 요청하여 남은 계약대금을 납부하게 되는 경우는 제외한다)에는 모집수당 및 모집수당 공제액 산정 시 “총 계약대금”을 “재화 등의 제공 전 납부하기로 약정한 금액“으로 함.
* 만기 10년, 월납 30,000원인 상조상품의 환급액 계산표 예시
납입회차
|
월회비
|
관리비 비율
|
모집수당 비율
|
120개월
|
30,000
|
5%
|
10%
|
회차
|
납입금 누계
|
관리비 누계
|
모집수당 공제액
|
해약환급금
|
환급율
|
1
|
30,000
|
1,500
|
270,750
|
0
|
0.0%
|
2
|
60,000
|
3,000
|
271,500
|
0
|
0.0%
|
3
|
90,000
|
4,500
|
272,250
|
0
|
0.0%
|
4
|
120,000
|
6,000
|
273,000
|
0
|
0.0%
|
5
|
150,000
|
7,500
|
273,750
|
0
|
0.0%
|
6
|
180,000
|
9,000
|
274,500
|
0
|
0.0%
|
7
|
210,000
|
10,500
|
275,250
|
0
|
0.0%
|
8
|
240,000
|
12,000
|
276,000
|
0
|
0.0%
|
9
|
270,000
|
13,500
|
276,750
|
0
|
0.0%
|
10
|
300,000
|
15,000
|
277,500
|
7,500
|
2.5%
|
11
|
330,000
|
16,500
|
278,250
|
35,250
|
10.7%
|
12
|
360,000
|
18,000
|
279,000
|
63,000
|
17.5%
|
13
|
390,000
|
19,500
|
279,750
|
90,750
|
23.3%
|
14
|
420,000
|
21,000
|
280,500
|
118,500
|
28.2%
|
15
|
450,000
|
22,500
|
281,250
|
146,250
|
32.5%
|
16
|
480,000
|
24,000
|
282,000
|
174,000
|
36.3%
|
17
|
510,000
|
25,500
|
282,750
|
201,750
|
39.6%
|
18
|
540,000
|
27,000
|
283,500
|
229,500
|
42.5%
|
19
|
570,000
|
28,500
|
284,250
|
257,250
|
45.1%
|
20
|
600,000
|
30,000
|
285,000
|
285,000
|
47.5%
|
21
|
630,000
|
31,000
|
285,750
|
312,750
|
49.6%
|
22
|
660,000
|
33,000
|
286,500
|
340,500
|
51.6%
|
23
|
690,000
|
34,500
|
287,250
|
368,250
|
53.4%
|
24
|
720,000
|
36,000
|
288,000
|
396,000
|
55.0%
|
25
|
750,000
|
37,500
|
288,750
|
423,750
|
56.5%
|
26
|
780,000
|
39,000
|
289,500
|
451,500
|
57.9%
|
27
|
810,000
|
40,500
|
290,250
|
479,250
|
59.2%
|
28
|
840,000
|
42,000
|
291,000
|
507,000
|
60.4%
|
29
|
870,000
|
43,500
|
291,750
|
534,750
|
61.5%
|
30
|
900,000
|
45,000
|
292,500
|
562,500
|
62.5%
|
31
|
930,000
|
46,500
|
293,250
|
590,250
|
63.5%
|
32
|
960,000
|
48,000
|
294,000
|
618,000
|
64.4%
|
33
|
990,000
|
49,500
|
294,750
|
645,750
|
65.2%
|
34
|
1,020,000
|
51,000
|
295,500
|
673,500
|
66.0%
|
35
|
1,050,000
|
52,500
|
296,250
|
701,250
|
66.8%
|
36
|
1,080,000
|
54,000
|
297,000
|
729,000
|
67.5%
|
37
|
1,110,000
|
55,500
|
297,750
|
756,750
|
68.2%
|
38
|
1,140,000
|
57,000
|
298,500
|
784,500
|
68.8%
|
39
|
1,170,000
|
58,500
|
299,250
|
812,250
|
69.4%
|
40
|
1,200,000
|
60,000
|
300,000
|
840,000
|
70.0%
|
41
|
1,230,000
|
61,500
|
300,750
|
867,750
|
70.5%
|
42
|
1,260,000
|
63,000
|
301,500
|
895,500
|
71.1%
|
43
|
1,290,000
|
64,500
|
302,250
|
923,250
|
71.6%
|
44
|
1,320,000
|
66,000
|
303,000
|
951,000
|
72.0%
|
45
|
1,350,000
|
67,500
|
303,750
|
978,750
|
72.5%
|
46
|
1,380,000
|
69,000
|
304,500
|
1,006,500
|
72.9%
|
47
|
1,410,000
|
70,500
|
305,250
|
1,034,250
|
73.4%
|
48
|
1,440,000
|
72,000
|
306,000
|
1,062,000
|
73.8%
|
49
|
1,470,000
|
73,500
|
306,750
|
1,089,750
|
74.1%
|
50
|
1,500,000
|
75,000
|
307,500
|
1,117,500
|
74.5%
|
51
|
1,530,000
|
76,500
|
308,250
|
1,145,250
|
74.9%
|
52
|
1,560,000
|
78,000
|
309,000
|
1,173,000
|
75.2%
|
53
|
1,590,000
|
79,500
|
309,750
|
1,200,750
|
75.5%
|
54
|
1,620,000
|
81,000
|
310,500
|
1,228,500
|
75.8%
|
55
|
1,650,000
|
82,500
|
311,250
|
1,256,250
|
76.1%
|
56
|
1,680,000
|
84,000
|
312,000
|
1,284,000
|
76.4%
|
57
|
1,710,000
|
85,500
|
312,750
|
1,311,750
|
76.7%
|
58
|
1,740,000
|
87,000
|
313,500
|
1,339,500
|
77.0%
|
59
|
1,770,000
|
88,500
|
314,250
|
1,367,250
|
77.2%
|
60
|
1,800,000
|
90,000
|
315,000
|
1,395,000
|
77.5%
|
61
|
1,830,000
|
91,500
|
315,750
|
1,422,750
|
77.7%
|
62
|
1,860,000
|
93,000
|
316,500
|
1,450,500
|
78.0%
|
63
|
1,890,000
|
94,500
|
317,250
|
1,478,250
|
78.2%
|
64
|
1,920,000
|
96,000
|
318,000
|
1,506,000
|
78.4%
|
65
|
1,950,000
|
97,500
|
318,750
|
1,533,750
|
78.7%
|
66
|
1,980,000
|
99,000
|
319,500
|
1,561,500
|
78.9%
|
67
|
2,010,000
|
100,500
|
320,250
|
1,589,250
|
79.1%
|
68
|
2,040,000
|
102,000
|
321,000
|
1,617,000
|
79.3%
|
69
|
2,070,000
|
103,500
|
321,750
|
1,644,750
|
79.5%
|
70
|
2,100,000
|
105,000
|
322,500
|
1,672,500
|
79.6%
|
71
|
2,130,000
|
106,500
|
323,250
|
1,700,250
|
79.8%
|
72
|
2,160,000
|
108,000
|
324,000
|
1,728,000
|
80.0%
|
73
|
2,190,000
|
109,500
|
324,750
|
1,755,750
|
80.2%
|
74
|
2,220,000
|
111,000
|
325,500
|
1,783,500
|
80.3%
|
75
|
2,250,000
|
112,500
|
326,250
|
1,811,250
|
80.5%
|
76
|
2,280,000
|
114,000
|
327,000
|
1,839,000
|
80.7%
|
77
|
2,310,000
|
115,500
|
327,750
|
1,866,750
|
80.8%
|
78
|
2,340,000
|
117,000
|
328,500
|
1,894,500
|
81.0%
|
79
|
2,370,000
|
118,500
|
329,250
|
1,922,250
|
81.1%
|
80
|
2,400,000
|
120,000
|
330,000
|
1,950,000
|
81.3%
|
81
|
2,430,000
|
121,500
|
330,750
|
1,977,750
|
81.4%
|
82
|
2,460,000
|
123,000
|
331,500
|
2,005,500
|
81.5%
|
83
|
2,490,000
|
124,500
|
332,250
|
2,033,250
|
81.7%
|
84
|
2,520,000
|
126,000
|
333,000
|
2,061,000
|
81.8%
|
85
|
2,550,000
|
127,500
|
333,750
|
2,088,750
|
81.9%
|
86
|
2,580,000
|
129,000
|
334,500
|
2,116,500
|
82.0%
|
87
|
2,610,000
|
130,500
|
335,250
|
2,144,250
|
82.2%
|
88
|
2,640,000
|
132,000
|
336,000
|
2,172,000
|
82.3%
|
89
|
2,670,000
|
133,500
|
336,750
|
2,199,750
|
82.4%
|
90
|
2,700,000
|
135,000
|
337,500
|
2,227,500
|
82.5%
|
91
|
2,730,000
|
136,500
|
338,250
|
2,255,250
|
82.6%
|
92
|
2,760,000
|
138,000
|
339,000
|
2,283,000
|
82.7%
|
93
|
2,790,000
|
139,500
|
339,750
|
2,310,750
|
82.8%
|
94
|
2,820,000
|
141,000
|
340,500
|
2,338,500
|
82.9%
|
95
|
2,850,000
|
142,500
|
341,250
|
2,366,250
|
83.0%
|
96
|
2,880,000
|
144,000
|
342,000
|
2,394,000
|
83.1%
|
97
|
2,910,000
|
145,500
|
342,750
|
2,421,750
|
83.2%
|
98
|
2,940,000
|
147,000
|
343,500
|
2,449,500
|
83.3%
|
99
|
2,970,000
|
148,500
|
344,250
|
2,477,250
|
83.4%
|
100
|
3,000,000
|
150,000
|
345,000
|
2,505,000
|
83.5%
|
101
|
3,030,000
|
151,500
|
345,750
|
2,532,750
|
83.6%
|
102
|
3,060,000
|
153,000
|
346,500
|
2,560,500
|
83.7%
|
103
|
3,090,000
|
154,500
|
347,250
|
2,588,250
|
83.8%
|
104
|
3,120,000
|
156,000
|
348,000
|
2,616,000
|
83.8%
|
105
|
3,150,000
|
157,500
|
348,750
|
2,643,750
|
83.9%
|
106
|
3,180,000
|
159,000
|
349,500
|
2,671,500
|
84.0%
|
107
|
3,210,000
|
160,500
|
350,250
|
2,699,250
|
84.1%
|
108
|
3,240,000
|
162,000
|
351,000
|
2,727,000
|
84.2%
|
109
|
3,270,000
|
163,500
|
351,750
|
2,754,750
|
84.2%
|
110
|
3,300,000
|
165,000
|
352,500
|
2,782,500
|
84.3%
|
111
|
3,330,000
|
166,500
|
353,250
|
2,810,250
|
84.4%
|
112
|
3,360,000
|
168,000
|
354,000
|
2,838,000
|
84.5%
|
113
|
3,390,000
|
169,500
|
354,750
|
2,865,750
|
84.5%
|
114
|
3,420,000
|
171,000
|
355,500
|
2,893,500
|
84.6%
|
115
|
3,450,000
|
172,500
|
356,250
|
2,921,250
|
84.7%
|
116
|
3,480,000
|
174,000
|
357,000
|
2,949,000
|
84.7%
|
117
|
3,510,000
|
175,500
|
357,750
|
2,976,750
|
84.8%
|
118
|
3,540,000
|
177,000
|
358,500
|
3,004,500
|
84.9%
|
119
|
3,570,000
|
178,500
|
359,250
|
3,032,250
|
84.9%
|
120
|
3,600,000
|
180,000
|
360,000
|
3,060,000
|
85.0%
|
|