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A2 noun 10 min de lectura

접대비

jeopdaebi

Practícalo Ejemplos Notas y consejos 접대비 en 30 segundos

Explicación 접대비 in your Level:

At the A1 level, you don't need to worry about the complex tax laws of Korea. Just think of '접대비' as 'business money for food and gifts.' Imagine you are working in an office and you go to a restaurant with a guest. The money you use to pay for that guest's meal is called 접대비. It's a special word for money used to be nice to people you work with. You might hear it in very simple sentences like 'This is 접대비' (이것은 접대비입니다). It's a noun, so it behaves like other words for money, such as '돈' (money) or '가격' (price). Even if you don't use it yourself, knowing it helps you understand why people in Korean dramas are always eating at fancy restaurants for work!

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At the A2 level, you should recognize '접대비' as a specific vocabulary word for the workplace. It means 'entertainment expenses for clients.' You can use it in basic sentences to describe business actions. For example, 'I used 접대비 for dinner' (저녁 식사에 접대비를 썼어요). At this level, it's important to distinguish it from '식비' (meal money for yourself). You will see this word in office-themed textbooks or hear it in basic business conversations. You should know that it's a compound word: 'Jeopdae' (entertaining) + 'Bi' (cost). Understanding this word helps you talk about your job and how you spend money at work in a more professional way.

At the B1 level, you can use '접대비' in more detailed discussions about office life and budgeting. You should be able to explain why 접대비 is used—to maintain good relationships with clients (거래처와 좋은 관계를 유지하기 위해). You might also start to see it in news articles about the economy. You should understand phrases like '접대비 한도' (entertainment expense limit) and '접대비 영수증' (entertainment expense receipt). At this level, you can participate in a conversation about whether a certain expense can be covered by the company or if it's a personal cost. You are moving beyond just the definition and into the 'usage' within a corporate structure.

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At the B2 level, you should understand the social and legal nuances of '접대비.' This includes the 'Kim Young-ran Act' and how it limits the amount of money spent on business hospitality. You can discuss the ethics of 접대비—whether it's a necessary business tool or a form of bribery. You should be comfortable using the word in formal reports, emails, and presentations. For example, 'We need to analyze the effectiveness of our 접대비 spending compared to our sales growth.' You should also be aware of related accounting terms like '손금' (deductible expense) and how 접대비 fits into a company's tax strategy. Your vocabulary should be precise enough to distinguish it from '업무추진비' or '판공비.'

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At the C1 level, you have a deep understanding of '접대비' as a reflection of Korean corporate culture and economic policy. You can read academic papers or complex financial reports that analyze the trends of 접대비 in different industries. You understand the historical shift from 'room salons' and heavy drinking to 'cultural entertainment' like golf and musicals. You can engage in high-level debates about corporate transparency and the role of hospitality in Asian business networks. You might even know about the government's attempts to rename the term to '기업업무추진비' to improve its image. You use the word with full awareness of its legal, social, and linguistic implications.

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At the C2 level, you possess a native-like grasp of '접대비,' including its most technical applications in tax law and accounting standards (K-IFRS). You can interpret the subtle connotations of the word in political scandals or high-stakes corporate litigation. You understand the minute differences between '접대비,' '기부금' (donations), and '광고선전비' (advertising expenses) in terms of tax deductibility and legal proof. You can write professional articles or give lectures on the evolution of Korean business etiquette and how financial regulations like the 'Improper Solicitation and Graft Act' have reshaped the linguistic and social landscape of '접대.' You navigate the word's usage across all registers, from technical legal jargon to casual office banter.

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Practícalo Ejemplos Notas y consejos

접대비 en 30 segundos

접대비 is the formal Korean term for business entertainment expenses used for external clients.
It is a compound of 'Jeopdae' (entertaining) and 'Bi' (expense/cost).
It is strictly regulated by Korean tax law and the 'Kim Young-ran Act.'
It differs from personal meal costs or internal team dinner expenses (회식비).

The term 접대비 (Jeopdaebi) is a specialized noun in the Korean language that refers to 'entertainment expenses' or 'business hospitality costs.' In the professional world of South Korea, this word carries significant weight as it encompasses the financial resources spent by a company to build and maintain relationships with clients, partners, or other external stakeholders. It is not merely about buying a meal; it represents the strategic investment in social capital that is often necessary to facilitate business deals and ensure smooth cooperation. The word is composed of two Hanja roots: Jeopdae (接待), meaning to receive or entertain guests, and Bi (費), meaning cost or expense. When you hear this word, you should immediately think of corporate credit cards, formal dinners, golf outings, or seasonal gifts sent to business associates.

Corporate Context: In a Korean office, the accounting department (회계부) monitors the 접대비 closely to ensure it stays within the legal limits defined by tax laws. Sales representatives often use this term when requesting reimbursement for a dinner with a potential buyer.

이번 분기에는 접대비 지출이 예상보다 많았습니다. (This quarter, the entertainment expense spending was higher than expected.)

Historically, the culture of 접대 involved lavish multi-course meals and late-night drinking sessions. However, since the implementation of the Improper Solicitation and Graft Act, commonly known as the 'Kim Young-ran Act' in 2016, the scope and scale of 접대비 have been strictly regulated. This law set specific price ceilings for meals, gifts, and congratulatory/condolence payments to public officials and educators, which indirectly influenced general corporate culture. Consequently, modern 접대비 usage is more focused on transparent and professional activities, such as lunch meetings, high-quality coffee sessions, or cultural events like musicals and sports games. Using this word correctly shows a deep understanding of the Korean professional landscape and the nuances of social-business ethics.

Tax Implications: From an accounting perspective, 접대비 is a deductible expense, but only up to a certain limit based on the company's revenue. Anything exceeding this limit is considered non-deductible, which is why managers are often sensitive about how much is spent.

영업부에서 신청한 접대비 영수증을 처리해 주세요. (Please process the entertainment expense receipts submitted by the sales department.)

Understanding the word 접대비 also involves recognizing the social obligation inherent in Korean business. It is often said that business is done through 'jeong' (affection/bond), and the 접대비 is the financial manifestation of building that bond. In many industries, failing to allocate sufficient 접대비 might be seen as a lack of commitment to the partnership. Conversely, excessive spending can lead to legal scrutiny or internal audits. Therefore, the word is often used in discussions regarding 'efficiency,' 'transparency,' and 'budgeting.' It is a word that sits at the intersection of finance, law, and social psychology in the Korean workplace.

Using 접대비 in a sentence requires an understanding of its role as a formal business noun. It is most commonly paired with verbs like 지출하다 (to spend), 처리하다 (to process), 아끼다 (to save/stint), or 한도를 넘다 (to exceed the limit). Because it is a formal term, it appears frequently in emails, reports, and accounting software. When speaking, it is used by managers, accountants, and sales professionals. For example, if you are a salesperson who took a client out for dinner, you wouldn't just say 'I spent money on dinner'; you would say 'I used 접대비.' This clarifies that the expense was for a professional purpose and should be reimbursed by the company.

Common Verb Pairings: 접대비를 지출하다 (Spend entertainment expenses), 접대비를 승인하다 (Approve entertainment expenses), 접대비를 삭감하다 (Cut entertainment expenses).

과도한 접대비 지출은 회사의 재무 상태에 악영향을 줄 수 있습니다. (Excessive spending on entertainment expenses can negatively affect the company's financial state.)

In more complex sentences, 접대비 can be the subject of a discussion about ethics or legal compliance. For instance, '접대비 실명제' (Entertainment Expense Real-Name System) was a policy introduced to prevent the misuse of corporate funds. If you are discussing this in a business meeting, you might say, '접대비 실명제 덕분에 기업의 지출이 더 투명해졌습니다' (Thanks to the real-name system for entertainment expenses, corporate spending has become more transparent). This demonstrates how the word integrates into broader socio-economic discussions. Even at an A2 level, knowing that this word exists helps you identify it in office environments where 'spending money' needs a specific label.

그 회사는 접대비 한도를 엄격하게 제한하고 있습니다. (That company strictly limits the entertainment expense allowance.)

Furthermore, 접대비 often appears in the plural or collective sense when referring to the total budget. If a department head is reviewing the yearly budget, they might say '올해 접대비 예산을 작년보다 10% 증액했습니다' (We increased this year's entertainment expense budget by 10% compared to last year). This usage highlights the word's importance in financial planning. It's also worth noting that in casual office slang, sometimes people refer to it simply as '접대' (entertainment), but when talking about the money specifically, '비' must be attached. Using the full word '접대비' ensures there is no ambiguity about whether you are talking about the act of entertaining or the money spent on it.

You will encounter 접대비 in several specific environments. The most common is the corporate office, particularly within the accounting (회계), finance (재무), and sales (영업) departments. In these settings, it is a daily term used to categorize receipts and invoices. If you work in a Korean company, you will likely see it in your internal expense management software (ERP). You'll also hear it during budget meetings where managers discuss how to allocate funds for client relations. Another major venue for this word is the financial news and business newspapers. Journalists often report on the 'Total Entertainment Expenses of the Top 10 Conglomerates' to analyze business trends or corporate transparency.

News & Media: Economic headlines often feature phrases like '접대비 사상 최대' (Entertainment expenses reach an all-time high) or '접대비 감소' (Decrease in entertainment expenses), reflecting the state of the economy.

뉴스에서 이번 달 기업들의 접대비 규모가 발표되었습니다. (The news announced the scale of corporate entertainment expenses for this month.)

K-Dramas and movies centered around office life (known as 'Office Dramas' like *Misaeng*) frequently use this word to depict the struggles of employees. You might see a scene where a protagonist is worried about whether their 접대비 will be approved or where a corrupt executive is caught laundering money through fake 접대비 receipts. These cultural depictions help reinforce the word's association with the high-pressure, often morally complex world of business. Additionally, you will hear it at the National Tax Service (국세청) or during tax audits, where the legitimacy of these expenses is scrutinized. If a business owner is talking to their tax accountant (세무사), 접대비 will be a primary topic of conversation regarding tax deductions.

세무조사에서 접대비 증빙 서류가 부족하다는 지적을 받았습니다. (In the tax audit, we were pointed out for lacking supporting documents for entertainment expenses.)

Lastly, you might hear this word in educational settings or legal seminars discussing the 'Anti-Graft Act.' Speakers will often clarify what constitutes a legal 접대비 versus an illegal bribe. This makes the word essential for anyone studying Korean law or business ethics. In summary, whether you are filling out a reimbursement form, watching a drama about corporate intrigue, or reading the morning business news, 접대비 is the standard term for the costs associated with professional hospitality in South Korea.

One of the most frequent mistakes learners make is confusing 접대비 with 식비 (meal expenses) or 회식비 (team dinner expenses). While all three involve food and money, their applications are strictly different in a corporate setting. 식비 is usually for an individual's daily lunch or dinner while working. 회식비 is for a gathering of employees *within* the same company. If you tell your boss you need '접대비' for a lunch with your teammates, they will be very confused, as that implies your teammates are external clients you are trying to impress or win over. Always remember: 접대비 is for *outsiders*.

Mistake: Confusing with Personal Costs: Incorrect: '친구랑 밥 먹고 접대비로 처리했어요.' (I ate with a friend and processed it as entertainment expenses.) This is technically fraud in a business context!

개인적인 식사 비용을 접대비로 청구하면 안 됩니다. (You must not claim personal meal costs as entertainment expenses.)

Another common error is the mispronunciation of the word. Because of the 'p' (ㅂ) sound followed by 'd' (ㄷ), the 'd' sound often becomes reinforced, sounding more like [접때비]. While this is how it's naturally pronounced by natives, learners might try to pronounce each syllable too clearly, which can sound robotic. Additionally, some learners might use the word '선물비' (gift cost) when they should use 접대비. In accounting, if a gift is for a client, it is categorized under 접대비, not a separate 'gift' category. Using the specific accounting term shows better command of the language.

접대비와 복리후생비를 혼동하는 경우가 많으니 주의하세요. (Be careful as people often confuse entertainment expenses with welfare expenses.)

Finally, learners sometimes forget that 접대비 has a formal nuance. You wouldn't use it when talking about treating a friend to dinner. For friends, you would use '내가 낼게' (I'll pay) or '한턱 낼게' (I'll treat you). Using 접대비 in a casual, non-business social setting sounds overly stiff and corporate, almost as if you are treating your friend like a business transaction. Reserve this word for the office, tax discussions, and professional networking contexts to maintain the appropriate 'register' of speech.

While 접대비 is the standard accounting term, there are several related words that you should know to navigate different contexts. For example, 업무추진비 (Business Promotion Expense) is a broader term often used in government agencies or public institutions. While similar to 접대비, it covers a wider range of activities intended to promote the organization's goals. Another similar term is 판공비, which refers to 'discretionary expenses' or 'representation allowances' given to high-ranking officials or executives for official duties. Understanding these subtle differences can help you understand the level of formality and the type of organization you are dealing with.

접대비 vs. 업무추진비: 접대비 is specific to client entertainment in the private sector. 업무추진비 is more common in the public sector and includes various promotional costs.

공공기관에서는 접대비 대신 업무추진비라는 용어를 주로 사용합니다. (Public institutions mainly use the term 'business promotion expense' instead of 'entertainment expense.')

Another word you might encounter is 교제비 (Socializing Expense). This is a slightly more old-fashioned or general term for money spent on social relationships. While it can sometimes be used interchangeably with 접대비 in casual conversation, 접대비 is the much more common term in modern business. In Japan, the equivalent term is 'Kyoseibi' (交際費), which is why some older Korean businessmen might still use the word 교제비. However, for any official paperwork or modern professional context, 접대비 is the preferred choice. There is also 활동비 (Activity Fee), which is very general and could refer to anything from a club's budget to a politician's spending.

그는 접대비를 아껴서 광고비에 더 투자하기로 했습니다. (He decided to save on entertainment expenses and invest more in advertising costs.)

Lastly, we have 홍보비 (Public Relations/Advertising Expense). While 접대비 is about building one-on-one relationships, 홍보비 is about reaching a mass audience through media. If a company buys a client a luxury watch, that's 접대비. If a company buys a billboard in Gangnam, that's 홍보비. By learning these distinctions, you can more accurately describe financial activities in a Korean business context. Each word carries a specific 'slot' in a company's ledger, and using the right one demonstrates your professional competence.

How Formal Is It?

Dato curioso

In ancient times, the 'Jeopdae' root was used for welcoming royal envoys. Today, it has moved from the palace to the corporate boardroom.

Guía de pronunciación

UK /tɕʌp.tɛ.bi/

US /tɕʌp.tɛ.bi/

The primary stress is on the first syllable '접' (Jeop).

Rima con

준비 (Junbi - preparation) 장비 (Jangbi - equipment) 경비 (Gyeongbi - security/expense) 학비 (Hakbi - tuition) 차비 (Chabi - fare) 식비 (Sikbi - food cost) 회비 (Hoebi - membership fee) 비비 (Bibi - BB cream)

Errores comunes

Pronouncing 'dae' as a soft 'd' instead of the tensed 'tt' sound [접때비].
Over-emphasizing the 'p' as a full 'puh' sound.
Confusing the 'ae' in 'dae' with an 'e' sound.
Pronouncing it too slowly like Jeop-Dae-Bi instead of the natural flow.
Missing the 'p' stop entirely.

Nivel de dificultad

Lectura 3/5

The word itself is easy, but the context (accounting/law) can be complex.

Escritura 3/5

Requires knowledge of business particles and formal verbs.

Expresión oral 2/5

Pronunciation is straightforward once you master the tensed 'd'.

Escucha 3/5

Can be confused with other '-bi' words in fast speech.

Qué aprender después

Requisitos previos

돈 (Money) 회사 (Company) 손님 (Guest) 식사 (Meal) 비용 (Cost)

Aprende después

회식비 (Team dinner cost) 복리후생비 (Welfare expense) 법인카드 (Corporate card) 영수증 (Receipt) 세금 (Tax)

Avanzado

손금불산입 (Non-deductible) 부가가치세 (VAT) 업무추진비 (Business promotion expense) 김영란법 (Anti-graft law) 투명성 (Transparency)

Gramática que debes saber

Noun + -비 (Cost/Fee)

식비, 교통비, 학비, 접대비

Noun + -로 처리하다 (To process as...)

이 비용은 접대비로 처리하세요.

Noun + -를 지출하다 (To spend...)

접대비를 지출했습니다.

Noun + 한도 (Limit)

접대비 한도를 넘었습니다.

Noun + -용 (For the use of...)

이것은 접대용 선물입니다.

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Ejemplos por nivel

이 돈은 접대비입니다.

This money is entertainment expense.

Simple sentence structure: Noun + -입니다 (to be).

접대비가 많아요.

There is a lot of entertainment expense.

Noun + -가 (subject particle) + 많아요 (is many/much).

접대비를 써요.

I use entertainment expenses.

Noun + -를/을 (object particle) + 써요 (use).

이것은 접대비 영수증이에요.

This is an entertainment expense receipt.

Noun + 영수증 (receipt) + -이에요 (to be).

접대비는 비싸요.

Entertainment expenses are expensive.

Noun + -는 (topic particle) + 비싸요 (is expensive).

회사 접대비가 필요해요.

I need company entertainment expenses.

회사 (company) + 접대비 + -가 필요해요 (need).

접대비로 밥을 먹어요.

We eat with entertainment expenses.

-로 (instrumental particle, 'by means of').

접대비가 없어요.

There are no entertainment expenses.

Noun + -가 없어요 (there is not).

어제 손님과 식사해서 접대비를 썼어요.

I spent entertainment expenses because I had a meal with a guest yesterday.

-해서 (reason/cause) + 썼어요 (past tense of use).

이번 달 접대비 한도는 얼마예요?

What is the entertainment expense limit for this month?

한도 (limit) + 얼마예요 (how much is it).

접대비 영수증을 회계부에 주세요.

Please give the entertainment expense receipt to the accounting department.

-에 (direction/location) + 주세요 (please give).

회사 카드로 접대비를 결제했습니다.

I paid the entertainment expenses with the company card.

-로 (means) + 결제했습니다 (paid/settled).

접대비가 너무 많이 나왔어요.

The entertainment expenses came out to be too much.

나오다 (to come out/appear) used for costs.

이 비용은 접대비로 처리할 수 있어요.

This cost can be processed as an entertainment expense.

-로 처리하다 (process as) + -ㄹ 수 있다 (can).

접대비 사용 내역을 적으세요.

Write down the entertainment expense usage details.

사용 내역 (usage details) + -으세요 (command/request).

우리 팀은 접대비를 아껴야 해요.

Our team needs to save on entertainment expenses.

아끼다 (to save/stint) + -야 해요 (must).

거래처 직원을 위해 접대비를 지출했습니다.

I spent entertainment expenses for the client's employee.

-를 위해 (for the sake of) + 지출하다 (to spend).

접대비 예산이 부족해서 결재를 못 받았어요.

I couldn't get approval because the entertainment expense budget was insufficient.

-아/어서 (reason) + 결재 (approval).

접대비는 회사의 영업 활동에 꼭 필요합니다.

Entertainment expenses are essential for the company's sales activities.

-에 (target/area) + 꼭 필요하다 (be essential).

부적절한 접대비 사용은 문제가 될 수 있습니다.

Inappropriate use of entertainment expenses can become a problem.

부적절한 (inappropriate) + 문제가 되다 (to become a problem).

접대비 한도를 초과하면 본인이 부담해야 합니다.

If you exceed the entertainment expense limit, you have to pay for it yourself.

초과하다 (to exceed) + -면 (if) + 부담하다 (to bear/pay).

세법에 따라 접대비 공제 범위가 다릅니다.

The scope of entertainment expense deduction varies according to tax law.

-에 따라 (according to) + 공제 (deduction).

접대비로 골프를 치는 문화가 변하고 있습니다.

The culture of playing golf with entertainment expenses is changing.

변하고 있다 (is changing, present progressive).

그 프로젝트를 따내기 위해 접대비를 많이 썼어요.

We spent a lot of entertainment expenses to win that project.

-기 위해 (in order to) + 따내다 (to win/obtain).

김영란법 시행 이후 접대비 지출 방식이 투명해졌습니다.

Since the implementation of the Kim Young-ran Act, the way entertainment expenses are spent has become transparent.

시행 (implementation) + 이후 (after) + 투명해지다 (to become transparent).

기업들은 접대비의 효율성을 높이기 위해 노력하고 있습니다.

Companies are making efforts to increase the efficiency of entertainment expenses.

효율성 (efficiency) + 높이다 (to raise/increase).

접대비는 세무상 비용 처리가 까다로운 항목 중 하나입니다.

Entertainment expenses are one of the items that are difficult to process as costs for tax purposes.

세무상 (for tax purposes) + 까다로운 (tricky/picky).

접대비와 광고선전비의 경계가 모호할 때가 있습니다.

There are times when the boundary between entertainment expenses and advertising expenses is blurry.

경계 (boundary) + 모호하다 (to be vague/blurry).

접대비 실명제는 불법적인 로비를 방지하기 위해 도입되었습니다.

The entertainment expense real-name system was introduced to prevent illegal lobbying.

방지하다 (to prevent) + 도입되다 (to be introduced).

매출액 대비 접대비 비율을 분석하는 것이 중요합니다.

It is important to analyze the ratio of entertainment expenses relative to sales revenue.

대비 (relative to) + 분석하다 (to analyze).

과도한 접대비는 주주들의 신뢰를 떨어뜨릴 수 있습니다.

Excessive entertainment expenses can lower the trust of shareholders.

신뢰 (trust) + 떨어뜨리다 (to drop/lower).

접대비를 문화 접대비로 전환하여 세제 혜택을 받을 수 있습니다.

You can receive tax benefits by converting entertainment expenses into cultural entertainment expenses.

전환하다 (to convert) + 세제 혜택 (tax benefit).

접대비의 과다 지출은 기업 지배구조의 불투명성을 시사할 수 있습니다.

Excessive spending of entertainment expenses can suggest opacity in corporate governance.

지배구조 (governance) + 시사하다 (to suggest/imply).

정부는 접대비라는 용어에 담긴 부정적 어감을 개선하려 합니다.

The government is trying to improve the negative connotation embedded in the term 'entertainment expenses.'

어감 (connotation) + 개선하다 (to improve).

접대비 지출의 사회적 비용과 경제적 효용에 대한 논의가 활발합니다.

There is active discussion regarding the social costs and economic utility of entertainment expense spending.

효용 (utility) + 논의 (discussion).

법인세법상 접대비 한도 계산 방식은 매우 복잡합니다.

The method of calculating the entertainment expense limit under the Corporate Tax Act is very complex.

법인세법 (Corporate Tax Act) + 계산 방식 (calculation method).

접대비는 대리인 비용(Agency Cost)의 관점에서 분석되기도 합니다.

Entertainment expenses are also analyzed from the perspective of Agency Cost.

관점 (perspective) + 분석되다 (to be analyzed).

경기 불황 시기에는 기업들이 가장 먼저 접대비를 삭감하는 경향이 있습니다.

During economic downturns, companies tend to cut entertainment expenses first.

삭감하다 (to cut/slash) + 경향 (tendency).

접대비의 투명한 집행은 ESG 경영의 중요한 요소 중 하나입니다.

Transparent execution of entertainment expenses is one of the important elements of ESG management.

집행 (execution) + 요소 (element).

접대비 명목으로 리베이트를 제공하는 관행은 근절되어야 합니다.

The practice of providing rebates under the guise of entertainment expenses must be eradicated.

명목 (guise/name) + 근절되다 (to be eradicated).

접대비의 자본화 여부는 회계 처리상 논란의 여지가 있을 수 있습니다.

Whether to capitalize entertainment expenses can be a matter of controversy in accounting treatment.

자본화 (capitalization) + 논란의 여지 (room for controversy).

접대비 지출 행태는 특정 산업군의 네트워크 밀도를 반영하는 지표로 활용됩니다.

Entertainment expense spending patterns are utilized as an indicator reflecting the network density of specific industry groups.

행태 (pattern/behavior) + 지표 (indicator).

판례는 접대비의 범위를 업무 관련성에 기초하여 엄격히 해석하고 있습니다.

Legal precedents strictly interpret the scope of entertainment expenses based on business relevance.

판례 (legal precedent) + 해석하다 (to interpret).

접대비의 세무상 손금불산입 항목은 법인세 부담률에 직접적인 영향을 미칩니다.

Non-deductible entertainment expense items for tax purposes directly affect the corporate tax burden rate.

손금불산입 (non-inclusion in deductible expenses) + 영향 (influence).

접대비 실명제의 도입은 기업의 접대 문화가 '음성적'에서 '양성적'으로 전환되는 계기가 되었습니다.

The introduction of the real-name system for entertainment expenses served as a turning point for corporate entertainment culture to transition from 'covert' to 'overt.'

음성적/양성적 (covert/overt) + 계기 (turning point/opportunity).

접대비 지출의 한도 초과액은 소득처분을 통해 주주나 임원에게 귀속될 수 있습니다.

Excess amounts of entertainment expenses over the limit can be attributed to shareholders or executives through income disposition.

귀속되다 (to be attributed/belong to).

기업 업무추진비로의 명칭 변경은 접대비에 수반되는 사회적 낙인을 제거하려는 시도입니다.

The name change to 'business promotion expense' is an attempt to remove the social stigma accompanying 'entertainment expenses.'

수반되는 (accompanying) + 낙인 (stigma).

접대비의 경제적 실질이 기부금이나 광고선전비와 혼재되어 있는 경우 실질과세의 원칙이 적용됩니다.

If the economic substance of entertainment expenses is mixed with donations or advertising expenses, the principle of substance over form in taxation applies.

실질과세의 원칙 (principle of substance over form in taxation).

Colocaciones comunes

접대비를 지출하다

접대비 한도

접대비 영수증

접대비 처리

접대비를 삭감하다

접대비 실명제

접대비 증빙

문화 접대비

접대비 예산

접대비를 청구하다

Frases Comunes

접대비 한도 초과

— Exceeding the allowed entertainment expense limit. This usually means the company cannot deduct the extra amount from taxes.

접대비 한도 초과로 인해 세금이 늘어났습니다.

접대비 명목

— Under the name/guise of entertainment expenses. Often used when the actual purpose might be slightly different.

접대비 명목으로 선물을 구입했습니다.

접대비 횡령

— Embezzlement of entertainment expenses. Using the budget for personal gain.

접대비 횡령 혐의로 조사를 받고 있습니다.

접대비 한도액

— The maximum amount allowed for entertainment expenses.

중소기업은 접대비 한도액이 대기업과 다릅니다.

접대비 지출 내역

— The details or record of how entertainment expenses were spent.

접대비 지출 내역을 엑셀로 정리하세요.

접대비 전용 카드

— A dedicated card used only for entertainment expenses.

접대비 전용 카드를 사용하면 관리가 편합니다.

접대비 법인세

— Corporate tax related to entertainment expenses.

접대비가 법인세 계산에 큰 영향을 줍니다.

접대비 공제

— Tax deduction for entertainment expenses.

모든 접대비가 공제되는 것은 아닙니다.

접대비 규정

— Company or legal regulations regarding entertainment expenses.

회사의 접대비 규정을 확인해 보세요.

접대비 승인

— Approval for spending entertainment expenses.

팀장님의 접대비 승인이 필요합니다.

Se confunde a menudo con

접대비 vs 식비

Sikbi is for daily meals for oneself, whereas Jeopdaebi is for clients.

접대비 vs 회식비

Hoesikbi is for internal team dinners, whereas Jeopdaebi is for external hospitality.

접대비 vs 복리후생비

Bongrihusaengbi is for employee benefits/welfare, not for client entertainment.

Modismos y expresiones

"접대비로 얼굴을 알리다"

— To use entertainment expenses to make oneself or one's company known to clients.

그는 접대비로 얼굴을 알리며 영업을 시작했다.

Business Slang

"접대비가 피 같은 돈이다"

— Entertainment expenses are like 'blood money' (meaning they are very precious or hard-earned).

사장님에게 접대비는 피 같은 돈이다.

Colloquial

"접대비로 산을 쌓다"

— To spend an enormous, mountain-like amount on entertainment.

그 회사는 접대비로 산을 쌓았다는 소문이 있다.

Exaggeration

"접대비 문턱을 넘다"

— To exceed the official limit of entertainment expenses.

이번 달은 결국 접대비 문턱을 넘고 말았다.

Metaphorical

"접대비가 춤을 추다"

— Entertainment expenses are fluctuating wildly or being used inconsistently.

회계 장부를 보니 접대비가 춤을 추고 있네요.

Humorous

"접대비로 입을 막다"

— To use entertainment (or bribes disguised as it) to silence someone.

그들은 접대비로 상대방의 입을 막으려 했다.

Negative Connotation

"접대비가 마르다"

— Entertainment expenses have run out (literally 'dried up').

연말이 되니 접대비가 말라버렸어요.

Idiomatic

"접대비로 길을 닦다"

— To pave the way for a deal using entertainment expenses.

접대비로 길을 잘 닦아 놓아야 계약이 성사됩니다.

Business Metaphor

"접대비 꼬리가 길다"

— The history or trail of entertainment expense spending is long and suspicious.

이 회사는 접대비 꼬리가 길어서 조심해야 해.

Suspicious

"접대비로 물을 대다"

— To continuously pump money into entertainment to keep a relationship going.

언제까지 접대비로 물을 댈 수는 없다.

Resource intensive

Fácil de confundir

접대비 vs 업무추진비

Both involve spending for business goals.

Jeopdaebi is the private sector term; Eommuchujinbi is common in the public sector.

공무원은 접대비 대신 업무추진비를 씁니다.

접대비 vs 판공비

Both are business budgets for meetings.

Pangongbi is specifically discretionary funds for executives' official duties.

사장님의 판공비 내역을 정리했습니다.

접대비 vs 광고선전비

Both are used to increase sales.

Gwanggo-seonjeonbi is for mass media ads; Jeopdaebi is for specific individuals/clients.

TV 광고는 광고선전비이고, 바이어 식사는 접대비입니다.

접대비 vs 기부금

Both involve giving money/gifts to others.

Gibugeum is a donation with no direct business return; Jeopdaebi is for business relations.

불우이웃 돕기는 기부금이지만, 거래처 선물은 접대비입니다.

접대비 vs 회의비

Both involve food during business meetings.

Hoeuibi is for food during an actual meeting (usually simple); Jeopdaebi is for formal hospitality.

회의 중 먹은 샌드위치는 회의비로 처리하세요.

Patrones de oraciones

이것은 [Noun]입니다.

이것은 접대비입니다.

[Noun]를/을 썼어요.

접대비를 썼어요.

[Noun]를 지출해야 합니다.

접대비를 지출해야 합니다.

[Noun] 한도가 얼마입니까?

접대비 한도가 얼마입니까?

[Noun]로 처리할 수 있습니까?

이걸 접대비로 처리할 수 있습니까?

[Noun] 지출 내역을 확인하세요.

접대비 지출 내역을 확인하세요.

[Noun]의 투명성을 높여야 합니다.

접대비의 투명성을 높여야 합니다.

[Noun]의 실질적 귀속 여부를 판단하다.

접대비의 실질적 귀속 여부를 판단하다.

Familia de palabras

Sustantivos

접대 (Entertainment/Reception)

접대원 (Host/Hostess)

접대실 (Reception room)

접대용 (For entertainment use)

Verbos

접대하다 (To entertain guests)

접대받다 (To be entertained)

Relacionado

비용 (Cost)

지출 (Spending)

영수증 (Receipt)

한도 (Limit)

회계 (Accounting)

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Cómo usarlo

frequency

Very frequent in business and financial contexts.

Errores comunes

Using 접대비 for personal lunch. → 개인 식비
Personal meals are not business entertainment. This is a serious accounting error.
Confusing 접대비 with 회식비. → 회식비
회식비 is for internal team dinners; 접대비 is for external clients.
Pronouncing it as 'Jeop-dae-bi' with a soft 'd'. → [접때비]
The 'd' should be tensed [t'] due to the preceding 'p' sound.
Thinking all 접대비 is tax-deductible. → 접대비 한도 내 공제
Only spending within the legal limit is tax-deductible.
Using 접대비 when treating a friend. → 한턱 내다 / 내가 사다
접대비 is a corporate term. Using it for friends sounds weirdly formal and transactional.

Consejos

Categorize Correctly

Always check if the recipient is internal or external. External = 접대비. Internal = 회식비. This is the golden rule of Korean office accounting.

The 'Tensed D' Sound

When you say 접대비, the 'dae' sounds like 'ttae'. Practice saying [Jeop-ttae-bi] to sound more natural and professional.

Golf is 접대비

In Korea, golf is a major business tool. Expenses for a round of golf with a client are almost always classified as 접대비.

Watch the 30,000 KRW Rule

Under the Kim Young-ran Act, meals for public officials shouldn't exceed 30,000 KRW. Keep this in mind if your client works in the public sector.

Use the Corporate Card

Whenever possible, use a '법인카드' (Corporate Card) for 접대비. It makes the accounting process much smoother and is preferred by tax authorities.

Learn the Root

The root '접대' (Jeopdae) means hospitality. Knowing this helps you understand related words like '접대실' (Reception room).

Formal Reports

In written reports, use the phrase '접대비 지출 내역' (Details of entertainment expense spending) for a professional look.

Cultural Entertainment

If you want to impress your boss with tax savings, suggest using '문화접대비' (Cultural entertainment expenses) which has higher tax benefits.

The Purpose

Remember that the goal of 접대비 is '관계 유지' (maintaining relationships). Use the word when discussing long-term business goals.

Keep Receipts

Never throw away a receipt for 접대비. Even if you have the digital record, many Korean companies still require the physical '영수증'.

Memorízalo

Mnemotecnia

Think of 'Job-Day-Fee'. It's the 'Fee' you pay on a 'Job Day' to entertain a client.

Asociación visual

Imagine a corporate credit card resting on a fancy dinner plate next to a steak.

Word Web

Company Client Dinner Budget Receipt Tax Gift Accounting

Desafío

Try to write a sentence using '접대비' and '한도' (limit) together in a business context.

Origen de la palabra

Derived from Hanja (Sino-Korean) characters. '접' (接) means 'to meet' or 'to receive,' '대' (待) means 'to treat' or 'to wait on,' and '비' (費) means 'cost' or 'expense.'

Significado original: The cost of receiving and treating guests.

Sino-Korean

Contexto cultural

Avoid implying that 접대비 is always a bribe; it is a legitimate business expense unless used illegally.

In the West, 'entertainment expenses' are often more individualistic (e.g., taking a client to a ball game). In Korea, it often involves a collective meal.

The drama 'Misaeng' (Incomplete Life) shows the reality of 접대비. The movie 'Inside Men' depicts the dark side of 접대 culture. The 'Kim Young-ran Act' is the most famous law regulating 접대비.

Practica en la vida real

Contextos reales

Business Dinner

접대비로 결제할게요.
식당 영수증 챙겨주세요.
한도가 얼마 남았죠?
이건 접대비 처리가 안 돼요.

Accounting Audit

접대비 증빙 서류입니다.
한도 초과분은 제외하세요.
지출 목적을 적어주세요.
접대비 규정을 준수하세요.

Tax Filing

접대비 공제 한도를 확인하세요.
법인세 신고 시 필요합니다.
문화 접대비 혜택을 보세요.
비용 처리가 가능한가요?

Sales Strategy Meeting

접대비를 더 효율적으로 씁시다.
고객 선물을 접대비로 사요.
이번 프로젝트 접대비 예산입니다.
접대비 대비 매출이 적어요.

Office Gossip/Casual

어제 접대비로 소고기 먹었어.
부장님이 접대비 아끼래.
회사 카드로 접대비 긁었지.
접대비 영수증 또 잃어버렸어?

Inicios de conversación

"이번 달 접대비 예산이 얼마나 남았는지 아세요?"

"거래처 분들과 식사할 때 주로 어떤 메뉴로 접대비를 쓰시나요?"

"접대비 영수증 처리는 보통 언제까지 해야 하나요?"

"문화 접대비라는 개념에 대해 들어보신 적 있나요?"

"요즘은 접대비 지출이 예전보다 많이 줄어든 것 같아요."

Temas para diario

오늘 업무상 손님을 만났다면, 그 과정에서 발생한 접대비에 대해 적어보세요.

회사의 접대비 규정이 너무 엄격하다고 생각하나요? 당신의 의견을 적어보세요.

접대비가 비즈니스 관계에 정말 도움이 된다고 생각하는지 논해보세요.

만약 당신이 사장이라면, 직원들의 접대비 한도를 어떻게 정하겠습니까?

접대비 실명제가 한국 사회의 투명성에 어떤 영향을 주었는지 생각해보세요.

Preguntas frecuentes

10 preguntas

No, that is incorrect. Money spent on colleagues is usually categorized as '회식비' (team dinner costs) or '복리후생비' (welfare expenses). '접대비' is strictly reserved for people outside your company, like clients or business partners. Using it for internal staff might be flagged in an audit.

Yes, Korean tax law sets a '접대비 한도' (entertainment expense limit). This limit is calculated based on the company's revenue and size. If a company spends more than this limit, the excess amount cannot be deducted from their taxable income, meaning they pay more tax.

The Kim Young-ran Act (Anti-Graft Act) sets specific price limits for meals (30,000 KRW), gifts (50,000 KRW), and wedding/funeral money (50,000-100,000 KRW) when dealing with public officials, teachers, and journalists. This has made 접대비 spending much more modest and transparent.

No, it covers a wide range of hospitality. This includes gifts, golf outings, theater tickets, and even transportation or lodging provided to a business guest. Any expense aimed at facilitating business through hospitality falls under this category.

It is a special category of 접대비 used for cultural purposes, such as tickets for plays, concerts, or exhibitions. The Korean government encourages this by providing additional tax deduction limits for cultural spending compared to traditional dining or drinking.

Absolutely. In Korea, for an expense to be recognized as 접대비, you must have a '적격증빙' (qualified proof), such as a corporate credit card receipt or a tax invoice. For amounts over 30,000 KRW, a corporate card is mandatory for tax deduction.

Historically, it was associated with 'room salons' and illegal lobbying or bribery. Because of this negative connotation, there have been efforts to change the official term to '기업업무추진비' (Corporate Business Promotion Expense) to sound more professional and ethical.

Yes, individual business owners (개인사업자) can also claim 접대비. They have a basic deduction limit, and anything spent on clients for business purposes can be recorded to reduce their taxable income.

It is mostly used in professional settings. In casual talk, people might just say '회사 돈으로 먹었어' (I ate with company money). However, if you are talking about the specific budget or accounting, you must use '접대비'.

You can say '접대비로 결제할게요' (I will pay with entertainment expenses) or '회사 카드로 처리할게요' (I will process it with the company card). Both are common in business dining situations.

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