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- , . ..
C
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C
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25.11.2010 . -7-3/654@ " 3- "

15.03.2011

24.12.2010 . 19383


25.11.2010 . -7-3/654@


( 3-),

( 3-)

7 80, 229 ( , 1998, N 31, . 3824; 2000, N 32, . 3340; 2001, N 1, . 18; 2006, N 31, . 3436; 2006, N 31, . 3452; 2009, N 52, . 6444; 2010, N 21, . 2524; 2010, N 31, . 4198) :

1. ( 3-) N 1 .

2. ( 3-) N 2 .

3. ( 3-) N 3 .

4. , , , 2010 .



..

N 1

25.11.2010 . -7-3/654@

N 2

25.11.201 .  -7-3/654@

 



( 3-)

I.

 

1.1. ( - ) . .

, -.

1.2. .

1.3. - .

1.4. , , , , , .

1.5. , . .

, , , , .

, "/" (" "), "." (""), . ( ), - ( ).

, . , , - .

: ( ), ( ) ( ), "".

1.6. , , .

( - ) . 50 , 50 .

1.7. , , , , , .

1.8. , , , .

1.9. " ", , , , . , 12445698 " " "12445698000".

1.10. ( - ), .

, , , 3.3.1 .

1.11. , 001 , " , , " .

1.12. .

1.12.1. .

1.12.2. - , .

, - , . , 5024002119 : "5024002119--".

1.12.3. . , , , . , " " 1/3, : "1--" - , "/" "." "3--" - .

1.13. , , .

1.13.1. () .

1.13.2. . Courier New 16 - 18 .

1.14. ".".

( "."), , .

, - "001"; - "015".

1.15. , , .

1.16. , , , , .

 

II.

 

2.1. , 1, 2, 3, 4, 5, 6 , , , 1, 2, 3, , , 1, 2, 3, , .

( - ) .

1, 2, 3, 4, 5, 6 , , , () .

6 , .

1 - 5 .

, , , 1, 2, 3, , , 1, 2, 3, , 1, 2, 3, 4 5 .

, , .

( - ) , , , .

( - ) , , , .

( - ) , , .

1 ( - 1) , 8 28, 33 43 217 ( - ) ( , , ( ).

2 ( - 2) , 28 217 , , ( ).

3 ( - 3) , 1 1 212 .

( - ) :

- , , , , , , 3 221 ;

- - , 2 221 ;

- , ( , ), 2 1 1 220 .

( - ) , 1 1 220 .

1 ( - 1) , 218 .

2 ( - 2) , 219 .

3 ( - 3) , 4 1 219 .

( - ) .

:

- , , () , , , , , () ;

- (), , , () , , , , , () ;

- , , , () , , () , , , , , () .

 

III.

 

3.1. 001 002, ( ), 001 " ".

3.2. 001 :

1) .

" " "0--", " ", , (, "1--", "2--", ..);

2) - , ;

3) - ( - ) , ;

4) - , , ( N 1 );

5) - ( ) - 019-95 ( - ), () ;

6) , , , , , . , ;

7) . ( , ) , . . "+" ;

8) , ;

9) , , , ;

10) " , , " :

) , , 1; - 2;

) , , , , . ", , " ;

) - , ", , " , , , , ;

) - ", , " , , , , - , , .

" - " - , ", , ", - , ;

) " , " , ;

11) " " , , , , (), , , , , .

3.3. 002 .

3.3.1. , , , , :

- (, , ) - , ;

- . 1, - - 2;

- - , . (). " " , , ;

- , :

, , N 2 ;

, , .

3.3.2. 002 :

- . 1. - 2;

- . 1. 2.

( , , , , , (), (), ) , ( , , ), .

, .

N 3 .

( ) - "" "" .

.

( ) , - , , .

 

IV. 1

" ,

13%"

 

4.1. 1 , , , () , , 13%.

4.2. , 13% ( 010), , 2.1 ( , , 13%), , , 2.1 ( , 13%), , , 3.1 .

4.3. , ( 020) 8 28, 33 43 217 ( ), 1.9 1.

4.4. , 13% ( 030), 010 020.

4.5. , ( 040), :

- , 221 , , 2 1 1 220 , , ( 3.2 6.1 );

- , 1 1 220 ( 4 );

- , 218 , 2.8 1;

- , 219 , 3 2;

- , 2 1 220 ( 2.5, 2.6, 2.8 2.9 ).

4.6. 050 , ( 030), , 040. , 050 .

4.7. , () , :

- 060 - , , , 050 0,13 ( 13%);

- 070 - , , 2.4 ;

- 075 - ( 3.4 );

- 080 - , 2.5 ;

090 - , , ;

- 100 - , , , 2.4 ;

- 110 - , , :

, ( 070);

( 075);

( 080);

, ( 090).

, , 060. , 110 ;

- 120 - , () , :

, ( 070);

( 075);

( 080);

, ( 090);

, , ( 100).

, ( 060), 070, 075, 080, 090, 100, , 120 .

 

V. 2

" ,

30%"

 

5.1. 2 , , , , , () , , 30%.

5.2. 010 , , 2.1 , - , , 30%.

5.3. 020 , 8 28, 33 43 217 , 1.9 1 2 2.

5.4. , 30% ( 030), 010 020.

5.5. 040 , , , , 9.3 .

5.6. ( ) 050 , 30% ( 030), , 040. , 050 .

5.7. , () , :

- 060 - , , 2.3 ;

- 070 - , , 2.4 ;

- 080 - , ;

- 090 - , , , ( 070), , ( 080). , , 060. , 090 ;

- 100 - , () , , ( 070), , ( 080).

, , 060, 070 080. , 100 .

 

VI. 3

" ,

35%"

 

6.1. 3 , , , () , , 35%.

6.2. 010 , 35%, , 2.1 .

6.3. 020 , , ( ), 28 217 , 2 2.

6.4. ( ) 030 ( 010) , , 020. , 030 .

6.5. , () , :

- 040 - , , 2.3 ;

- 050 - , , 2.4 ;

- 051 - , , 1 1 212 , , 2 3;

- 060 - , ;

- 070 - , , , 2.4 ;

- 080 - , , :

, ( 050);

, ( 051);

, ( 060).

, , 040. , 080 ;

- 090 - , () , :

, ( 050);

, ( 051);

, ( 060);

, , ( 070).

, , 040, 050, 051, 060 070 , , 090 .

 

VII. 4

" ,

9%"

 

7.1. 4 , , , () , , 9%.

7.2. 010 , 9%, , , 2.1 .

7.3. ( ) 020 , , 2.2 , - , , , , 2.1 , - , .

7.4. , () , :

- 030 - , , 2.3 ;

- 040 - , , 2.4 ;

- 050 - , ;

- 060 - , , , 2.4 ;

- 070 - , , , ( 040), , ( 050).

, ( 030). , 070 ;

- 080 - , () , :

, ( 040);

, ( 050);

, , ( 060).

, ( 030), 040, 050 060 , , 080 .

 

VIII. 5

" ,

15%"

 

8.1. 5 , , , () , , 15%.

8.2. 010 , 15%, , 2.1 .

8.3. ( ) 020 2.2 .

8.4. , () , :

- 030 - , , 2.3 ;

- 040 - , , 2.4 ;

- 050 - , ;

- 060 - , , , ( 040), , ( 050).

, ( 030). , 060 ;

- 070 - , () , , ( 040), , ( 050).

, ( 030), 040 050 , , 070 .

 

IX. 6

" , ()

/ "

 

9.1. 6 , , () , 1, 2, 3, 4 5 .

1, 2, 3, 4, 5 6 .

- 1 - 5 , , , () - , 6 - . , 1 - 5 6 .

9.2. 010 6 1, 1 - 5 , () , 2 - , , 3, , () .

9.3. 1 - 5 , () , 6 :

- 020 - , , () ;

- 030 - - ( ) ( ), () ;

- 040 - , () , :

6 , 1, , () ( , 13%), 120 1;

6 , 2, , () ( , 30%), 100 2;

6 , 3, , () ( , 35%), 090 3;

6 , 4, , () ( , 9%), 080 4;

6 , 5, , () ( , 15%), 070 5;

- 050 .

9.4. 1 - 5 ( , ), 6 :

- 020 - , ;

- 030 - - ( ), , ;

- 040 ;

- 050 - , :

6 , 1, , ( , 13%), 110 1;

6 , 2, , ( , 30%), 090 2;

6 , 3, , ( , 35%), 080 3;

6 , 4, , ( , 9%), 070 4;

6 , 5, , ( , 15%), 060 5.

9.5. , 1 - 5 , () , 020 , , .

030, 040 050 .

 

X.

" ,

_%"

 

10.1. , , .

10.2. , , 001 .

, , .

, , , . ( 2 ) .

10.3. 1 " " :

- (010) - ;

- (020) - ;

- (021) - ;

- (030) - ( , , , , ( ) , );

- (040) - ;

- (050) - ;

- (060) - ;

- (070) - ( - - ).

10.4. 2 , 1:

- - (080) - ;

- - (090) - ;

- - (100) - , ;

- - (110) - , , .

2.5 ( 120) 227.1 , , , , 25.07.2002 N 115- " ".

10.5. , 13%, , , 13%, , , .

10.6. , 35%, , , , :

- , , (, ), , 28 217 ;

- , , 214.2 ;

- () , 212 , (), , , () , 2 1 220 ;

- (), , , , 214.2.1 .

10.7. , 9%, , , , :

- ;

- , 1 2007 , , , 1 2007 .

10.8. , 30%, , . , , , , 227.1 , 13%, 25.07.2002 N 115- " " , 13%.

10.9. , 15%, , , .

10.10. , (, ) , (050) (060) .

( 050) ( 040) , , 050 1 2.

( 060) ( 050) :

35% - , ;

30% - , .

 

XI.

" ,

_%"

 

11.1. .

11.2. , , 001 .

, , .

, , , . ( 2 ) .

11.3. 1 " " :

- - (010) - , , ;

- - - (020), ;

- - (030) - ( ( ( 4217) 003-97) 014-2000);

- - (040) - , , ;

- , , - (050);

- , , - (060);

- , , - (070) - , , , (050);

- - (080) - , , ;

- , , - (090);

- , , , - (100) - , () . , , ;

- , , , - (110) - , , , ;

- , , - (120) - , , , ;

- , , - (130) - " , " " , ".

(130) " , " , , , . , 130 .

(130) " , " , , ( ) () .

11.4. 2 , 1 :

- (140) " , " 2.1 (080) " , " ;

- (150) " , " 2.2 (120) " , ";

- (160) " , " 2.3 (130) " , ";

- (170) " , " 2.4 (130) " , ".

 

XII.

", ,

"

 

12.1. :

, , , , , , () , - , .

.

.

12.2. 1 " " :

1.1 - : 1 - ; 2 - ; 3 - ; 4 - , ;

1.2 - .

, , , , 1.2 .

12.3. 2 ", " :

2.1 - ;

2.2 - , , .

:

2.2.1 - ;

2.2.2 - ;

2.2.3 - ;

2.2.4 - , .

2.2.3 2.2.3.1 , , , .

, , , , 2.3.

2.3 , , , 20% , (. 2.1 x 0,20).

12.4. 3 "" :

3.1 - (110), (030) 2.1 2 ;

3.2 - (120), (040) 2.2 2 20% , (. 3.1 x 0,20), , , );

3.3 - ( ) (130);

3.4 - ( ) (140).

12.5. 4 " () " :

4.1 - () (150);

4.2 - , 14 217 (160).

 

XIII. 1

" ,

(

, ,

(, )"

 

13.1. 1 1 ( , , (, ), 8, 28 33 217 .

1.1.1 ( ()) , .

1.1.2 ( ()) , 50000 . , 8 217 .

1.2.2, 1.3.2, 1.4.2, 1.5.2 1.6.2 . 28 217 4000 .

, 1.2.1 2009 6000 ., 1.2.2 4000 ., 1.2.1 1000 ., 1.2.2 1000 .

1.7.2 , 33 217 . 10 000 .

1.8 , - , 2 346.2 , () ( - ) () (), () , , , 43 217 , 240 1 240 1 .

1.9 , , 1.1.2, 1.2.2, 1.3.2, 1.4.2, 1.5.2, 1.6.2, 1.7.2 1.8.

1.9 1 1 ( 160) 020 1 .

13.2. 2 1 , 43 217 , , , 217 .

, 1.

13.3. 2 1 :

170 - ;

180 - ;

190 - ( ) , ;

200 - ;

210 - , , . 210 230 ;

220 - , . 220 210 4300 ., , 200. , 200, 20% , 190, () 230 4300 ., 220 ;

230 - , , . 230 210 4300 ., 220 . 220 , 230 210 .

13.4. 3 1 , , ( 240), 220 1.8 1.

 

XIV. 2

"

, ,

(,

), "

 

14.1. 2 , , (, ), 28 217 . , , .

, , , 2. ( 060) 2 .

, , 4000 . , 4000 . , .

4000 ., , 4000 .

, 2009 : N 1 - 500 ., N 2 - 700 ., N 3 - 4300 .

, , 1 2 .

010 - N 1, 020 , 030 - N 1.

040 , N 1, - 500 ., 050 - , - N 1, - 500 .

010, 020, 030, 040, 050 , , N 2, , N 2, - 700 . , - N 2, - 700 .

010, 020, 030, 040, 050 , , N 3, , N 3, - 4300 .

050 " , " , - N 3, , , 4000 . , - N 1 N 2 (4000 . - 500 . - 700 . = 2800 .).

060 2 , , (050) .

 

XV. 3

" ,

. 1 . 1 . 212

"

 

15.1. 3 - , , 2 1 220 , , , () , , , () , 35% , 1 1 212 .

15.2. , 1 1 212 , . , 3. ( 2 3) .

1 " " 3 :

- (010) - ;

- (020) - ;

- (030) - ;

- (040) - ;

- (050) - , () , , () , 35%;

- (060) - .

2 3 , 1 1 212 , ( 060 ), 051 3 .

 

XVI.

" ,

. 2,3 . 221, ,

2 . 1 . 1 . 220 ,

"

 

16.1. - , , .

.

001 , , 1, , 2 - .

16.2. 1 - , , , ( ) - , , , , , .

1.1 - , .

1.2 , ( ) - .

, , , .

16.3. 2 - , , , , , , () , .

2.1 , , , , , .

2.2 , , , , , .

, , , .

, , 3 .

16.4. 3 - , , , , , , () , .

3.1 , , , , , .

3.2 , N 4 .

16.5. 4 - , ( ) .

4.1 , ( ) .

4.2 , ( ) .

, , , .

16.6. 5 - , ( , ).

5.1 , ( , ) .

5.2 , ( , ) .

, , , .

6 , , 020, 040, 060, 080 100. 110 040 1 .

 

XVII.

"

"

 

17.1. - .

17.2. 1 , 1 1 220 , , , , , , , , , 13%, 1.1 1 220 () , , .

1.1.1, 1.2.1, 1.3.1, 1.4.1 .

, 1 1 220 ( 1 000 000 .), 1.1.2, 1.2.2 1.3.2 .

1.1.2 , , , , , , ( , ), 3- .

1.2.2 , , , , , , , 3- .

1.3.2 , , , , , , 3- .

1 1 220 1 000 000 . .

, 1 1 220 , 1.4.2.

1.4.2 , , , , , , , 3- , , .

.

1.5.1 , 1 ( 1.3.1 1.4.1 ).

1.5.2 , , 1 ( 1.3.2 1.4.2 ).

17.3. 2 , 1 1 220 , , , 13%.

2.1.1, 2.2.1 .

2.1.2 , , 3- .

1 1 220 250000 . .

2.2.2 , 3- , , .

.

2.3.1 , 2 ( 2.1.1 2.2.1 ).

2.3.2 , ( 2.1.2 2.2.2 ).

17.4. 3 , 1.1 1 220 , () , , .

3.1.1 .

3.1.2 , 1.1 1 220 .

4 , 1.5.2, 2.3.2 3.1.2. (190) 040 1 .

 

XVIII. 1

" "

 

18.1. 1 - .

18.2. 1 , , . 2 1.

, , 218 .

1 2-, , , .

18.3. 1 1 .

1.1 , 13%, . , 280 000 , .

, 227 , , , , , , , , , , , , .

1.2 ( 1.1) , 40 000 .

1.3 ( 1.1) , 280 000 .

18.4. 2 1 , 218 .

2.1 - 1 1 218 , 3 000 . , .

2.2 - 2 1 218 , 500 . , .

2.3 - 3 1 218 , 400 . , 1.2 1.

1 2.1 - 2.3, , .

2.4 - ( ), ( ), , , 1000 . , 1.3 1, .

2.5 - ( ), , , ( ), , 2000 . , 1.3 1, .

2.6 - ( ), ( ), , - 18 , , , , 24 , I II , 2000 . , 1.3 1, .

2.7 - ( ), , , ( ), , - 18 , , , , 24 , I II , 4000 . , 1.3 1, .

18.5. () , , , 2.4 - 2.7 2 1, , , 1.3 1, , .

18.6. 2.8 1.

 

XIX. 2

" "

 

19.1. 2 - .

19.2. 2 , , . 1 2 2.

, , 219 .

19.3. 1 2 , 219 ( , , 2 219 ).

1.1 - 1 1 219 . 25% , 13%, .. 25% 010 1 .

1.2 - , 2 1 219 , , . 50 000 . , , .

1.3 - , 3 1 219 , .

1.4 - 1 2 1.1, 1.2 1.3.

19.4. 2 2 , 219 , , 2 219 .

2.1 - , 2 1 219 , , , () 24 .

2.2 - , 3 1 219 , , , .

2.3 - , 3 1 219 , , (), () 18 .

2.4 - , 4 1 219 , () , () () ( , ), ( ), - ( , ().

2.4 2 3. 2.3 3 2.4 2.

2.5 - , 4 1 219 , () , () () ( , ), ( ), - ( , ().

2.5 1 3. 1.3 1 3 2.5 2.

2.6 - , 5 1 219 , , " ".

2.7 2 2 2.1, 2.2, 2.3, 2.4, 2.5, 2.6 . 3 3. 120 000 . 3 3.

19.5. 3 2 , 1.4 2.7 2.

 

XX. 3

" ,

. 4 . 1 219 ,

()

() ,

()

"

 

20.1. 3 - .

20.2. 3 , 4 1 219 , , () , , () , .

() , 3. (. 1.3 () . 2.3 () . 3 3) 3.

20.3. 1 3 () , () () ( , ), ( ), - ( , (), 4 1 219 .

1.1 3 , , 1, , 2, ( , ), ( ), - ( , ().

1.2 :

- (020), (030), (040) - / ;

- (050), (060) - : ;

- (070) - ;

- (080) - , ;

- (090) - , .

, () () ( , ), ( ), - ( , (), , .

1.3 3 (100) , 1.1 3 ( 080).

1.3 1 3 2.5 2.

20.4. 2 3 () , () () ( , ), ( ), - ( , (), 4 1 219 .

2.1 3 , , 1, , 2, ( , ), ( ), - ( , ().

2.2 :

- (120), (130), (140) - / ;

- (150), (160) - : ;

- (170) - () , () ;

- (180) - , ;

- (190) - , .

, () ( , ), ( ), - ( , (), , .

2.3 3 (200) , 2.1 3 ( 180).

2.3 3 2.4 2.

20.5. 3 3 , , 090 190.

 

XXI.

"

"

 

21.1. 214.1 .

21.2. 1 .

1.1 ( 010) , .

1.2 ( 020) , .

1.3 ( 030) , , .

1.4 ( 040) , , , , , , , , .

1.5 ( 050) , , , , , , .

1.6 ( 060) , , , , .

1.7 ( 070) , , ( 1.1) 1.2, 1.5, 1.6, 4.4 . , 070 .

21.3. 2 , , , .

2.1 ( 080) , , , .

2.2 ( 090) , , , .

2.3 ( 100) , , , , , , .

2.4 ( 110) , , , , ( 080) ( 090). , 110

21.4. 3 , .

3.1 ( 120) , .

3.2 ( 130) , .

3.3 ( 140) , , ( 120) ( 130). , 140 .

21.5. 4 , , , , .

4.1 ( 150) , , , , .

4.2 ( 160) , , , , .

4.3 ( 170) , , , , .

4.4 ( 180) , , , , , , , .

4.5 ( 190) , , , .

4.5 5.5 7.2.

4.6 ( 200) , ( 4.1) 4.2, 4.5, 1.4 5.4. , 200 .

21.6. 5 , , , , .

5.1 ( 210) , , , , .

5.2 ( 220) , , , , .

5.3 ( 230) , , , , .

5.4 ( 240) , , , , , , , , , , .

5.5 ( 250) , , , .

4.5 5.5 7.2.

5.6 ( 260) , ( 5.1) 5.2 5.5. , 260 .

21.7. 6 , .

6.1 ( 270) , .

6.2 ( 280) , .

6.3 ( 290) , , ( 270) ( 280). , 290 .

7 , , , ( 10 ) , .

7.1 ( 300) , , .

7.2 ( 310) , , .

21.8. 8 , 15 214.1 220.1 .

8.1 ( 320) , , , . , , 7.1 1.3 1.4 1.6.

8.2 ( 330) , , , . 7.2, 4.3, 5.3 4.4, 4.5, 5.4, 5.5.

21.9. 9 .

9.1 ( 340) , 1.1, 2.1, 3.1, 4.1, 5.1 6.1.

9.2 ( 350) , 1.7, 2.4, 3.3, 4.6, 5.6 6.3.

9.3 ( 360) (), , ( 340) ( 350).

 

XXII.

" ,

, ,

() "

 

22.1. - .

22.2. 1 2 1 220 , , () , , , , , () ( - ), , :

1.1 - ( N 5 );

1.2 - . , 1. ( ), 2. ( ), , 3;

1.3 - . , , , 1. , , , () , 2;

1.4 - , , ;

1.5 - , () ;

1.6 - , , () ;

1.7 - , () ;

1.8 - , ( ), ;

1.9 - () ;

1.10 - , ;

1.11 - , , ( , (), , , () () ).

, , () , , ;

1.12 - (), , , () () .

22.3. 2 :

2.1 - , , , () ;

2.2 - (), , , () () , , , () ;

2.3 - , ( (), , , () () );

2.4 - (), , , () () , ;

2.5 - , () ;

2.6 - (), , , () () , () ;

2.7 - , 13% ( 1 224 ), .

, 13% ( 010 1 ), :

- , 8 28, 33 43 217 , 1.9 1;

- , 218 , 2.8 1;

- , 219 , 3 2;

- , 221 , , 1 1 220 , 3.2 , 6 , 4 ;

- , , , , ( 9.3 );

- , 2 1 220 , () , 2.5 ;

- (), , , () () , () , 2.6 ;

2.8 - , . , 2.7;

2.9 - (), , , () () , . 2.7 2.8;

2.10 - , .

, , 2 1 220 , , 2.10 1.11 2.1, 2.5 2.8.

, , 2.10 1.11 2.5 2.8;

2.11 - (), , , () () , .

2.8 2.9 2.7 , 2.1, 2.5, 2.8 2.10 , .

 

 

 

 

 

N 1

( 3-),

25.11.2010 N -7-3/654@

 

" "

 

720  
  ,               
                            
 
730  
 , , ,    
  
                                  
 
740  
 ,                     
 
760  
  ,
228 ,     
218 - 221     
                                               
 
770  
  ,               
         
()                       
 

 

 

 

 

 

N 2

( 3-),

25.11.2010 N -7-3/654@

 

" "

 


    
             
 
21
 
                   
           
08.07.1997 N
828 "      
      
,
      
" <1>                     
 
03
      
  , 14-    
, ,

15.11.1997 N 143- "     
"             
        
<2>                      
 
07
                 
  ,         
         
  
27.11.2006 N 719 "  
" <3>    
 
08
  ,     
     
                      
  ,         
         
  
27.11.2006 N 719 "  
"        
 
10
           
                  
 ,    

(      
25.07.2002 N 115- "      
     
") <4>         
 
11
   
 
       
      
                    
  ,
   
(            
  
28.05.1998 N 523 "
        
    
")  
<5>                                 
 
12
 
                   
           
01.11.2002 N
794 "      
    
       
" <6>                    
 
13
         
  (       
),   
1 7      
19.02.1993 N 
4528-1 " " <7>            
 
14
        

                   
      
  
N 2 (     
07.12.2009 N 339,
15.02.2010,        
16411)       
 
15
        
      
                   
        
   
, 
         
  
01.11.2002 N 789 <8>            
 
18
 
        
        
                   
           

,    
         
  
09.04.2001 N 274 <9>            
 
23
  ,    
      
         
                 
  ,          
16-       
 
24
         
   
                   
           
12.02.2003 N
91 "        
          
" <10>                    
 
91
                
  ,      
        
        
,   
            
 

 

--------------------------------

<1> , 1997, N 28, . 3444; 1999, N 41, . 4918; 2001, N 3, . 242; 2002, N 4, . 330; 2003, N 27, . 2813; 2004, N 5, . 374; 2006, N 52, . 5596; 2008, N 14, . 1412.

<2> , 1997, N 47, . 5340.

<3> , 2006, N 49, . 5220; 2008, N 16, . 1702; 2009, N 8, . 989.

<4> , 2002, N 30, . 3032; 2003, N 27, . 2700; N 46, . 4437; 2004, N 35, . 3607; N 45, . 4377; 2006, N 30, . 3286; N 31, . 3420; 2007, N 1, . 21, 2007, N 49; . 6071; N 50, . 6241; 2008, N 19, . 2094; N 30, . 3616; 2009, N 19, . 2283; N 23, . 2760; N 26, . 3125.

<5> , 1998, N 22, . 2475; 2001, N 18, . 1861; 2008, N 14, . 1412.

<6> , 2002, N 45, . 4520; 2007, N 5, . 667; 2008, N 14, . 1412.

<7> , N 126, 3 1997 .; , 1997, N 26, . 2956; 1998, N 30, . 3613; 2000, N 33, . 3348, N 46, . 4537; 2003, N 27, . 2700; 2004, N 27, . 2711; N 35, . 3607; 2006, N 3, . 3420; 2007, N 1, . 29; 2008, N 30, . 3616; 2009, N 15, . 1834.

<8> , 2002, N 45, . 4516; 2007, N 5, . 667; 2008, N 14, . 1412; N 18, . 2051; 2009, N 15, . 1834.

<9> , 2001, N 16, . 1603; 2008, N 14, . 1412.

<10> , 2003, N 7, . 654; 2006, N 49, . 5220.

 

 

 

 

 

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- Seo Whale
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