{
  "schema_version": "1.0",
  "dataset_id": "rates",
  "effective_date": "2026-04-13",
  "generated_at": "2026-08-14T19:54:28+09:00",
  "sources": [
    {
      "path": "resources/knowledge/original/행정규칙/토목공사원가계산 제비율 적용기준/첨부/2026.04.13_조달청_토목공사_제비율.xlsx",
      "sha256": "38b92fc3a8ee3966857abf48a5a042058a166f4ecbc0f3eb29fdc448cd6008c6",
      "role": "primary"
    },
    {
      "path": "resources/knowledge/original/법률/국민연금법/현행_20260617.xml",
      "sha256": "e0605833177ec6420ef2177b73ca04842678cb6c25ddcd89cce41be33dfec016",
      "role": "pension_schedule"
    }
  ],
  "variables": {
    "rate_sanjae": {
      "rate_percent": 3.56,
      "base": "total_labor_cost"
    },
    "rate_goyong": {
      "base": "total_labor_cost",
      "brackets": [
        {
          "grade": 1,
          "estimated_amount_bracket": "gte_140_billion",
          "rate_percent": 1.57
        },
        {
          "grade": 2,
          "estimated_amount_bracket": "90_to_140_billion",
          "rate_percent": 1.3
        },
        {
          "grade": 3,
          "estimated_amount_bracket": "57_to_90_billion",
          "rate_percent": 1.13
        },
        {
          "grade": 4,
          "estimated_amount_bracket": "37_to_57_billion",
          "rate_percent": 1.06
        },
        {
          "grade": 5,
          "estimated_amount_bracket": "22_to_37_billion",
          "rate_percent": 1.03
        },
        {
          "grade": 6,
          "estimated_amount_bracket": "14_to_22_billion",
          "rate_percent": 1.02
        },
        {
          "grade": 7,
          "estimated_amount_bracket": "official_threshold_to_14_billion",
          "rate_percent": 1.01
        },
        {
          "grade": "below_7",
          "estimated_amount_bracket": "below_official_threshold",
          "rate_percent": 1.01
        }
      ]
    },
    "rate_health": {
      "rate_percent": 3.595,
      "base": "direct_labor_cost"
    },
    "rate_pension": {
      "base": "direct_labor_cost",
      "annual_rates": [
        {
          "year": 2026,
          "rate_percent": 4.75
        },
        {
          "year": 2027,
          "rate_percent": 5.0
        },
        {
          "year": 2028,
          "rate_percent": 5.25
        },
        {
          "year": 2029,
          "rate_percent": 5.5
        },
        {
          "year": 2030,
          "rate_percent": 5.75
        },
        {
          "year": 2031,
          "rate_percent": 6.0
        },
        {
          "year": 2032,
          "rate_percent": 6.25
        },
        {
          "year": 2033,
          "rate_percent": 6.5
        }
      ],
      "rate_from_2033_percent": 6.5
    },
    "rate_care": {
      "rate_percent": 13.14,
      "base": "health_insurance_amount"
    },
    "rate_safety_pct": {
      "base_without_owner_supplied_material": "material_cost_plus_direct_labor_cost",
      "base_with_owner_supplied_material": "minimum_of_statutory_two_formulas",
      "minimum_total_construction_amount_krw": 20000000,
      "manager_thresholds": {
        "default_estimated_amount_krw": 80000000000,
        "civil_main_work_estimated_amount_krw": 100000000000
      },
      "brackets": [
        {
          "target_amount_bracket": "lt_500_million",
          "work_type": "building",
          "rate_percent": 3.11
        },
        {
          "target_amount_bracket": "lt_500_million",
          "work_type": "civil",
          "rate_percent": 3.15
        },
        {
          "target_amount_bracket": "lt_500_million",
          "work_type": "heavy_construction",
          "rate_percent": 3.64
        },
        {
          "target_amount_bracket": "lt_500_million",
          "work_type": "special_construction",
          "rate_percent": 2.07
        },
        {
          "target_amount_bracket": "500_million_to_5_billion",
          "work_type": "building",
          "rate_percent": 2.28,
          "base_amount_krw": 4325000
        },
        {
          "target_amount_bracket": "500_million_to_5_billion",
          "work_type": "civil",
          "rate_percent": 2.53,
          "base_amount_krw": 3300000
        },
        {
          "target_amount_bracket": "500_million_to_5_billion",
          "work_type": "heavy_construction",
          "rate_percent": 3.05,
          "base_amount_krw": 2975000
        },
        {
          "target_amount_bracket": "500_million_to_5_billion",
          "work_type": "special_construction",
          "rate_percent": 1.59,
          "base_amount_krw": 2450000
        },
        {
          "target_amount_bracket": "gte_5_billion_below_manager_threshold",
          "work_type": "building",
          "rate_percent": 2.37
        },
        {
          "target_amount_bracket": "gte_5_billion_below_manager_threshold",
          "work_type": "civil",
          "rate_percent": 2.6
        },
        {
          "target_amount_bracket": "gte_5_billion_below_manager_threshold",
          "work_type": "heavy_construction",
          "rate_percent": 3.11
        },
        {
          "target_amount_bracket": "gte_5_billion_below_manager_threshold",
          "work_type": "special_construction",
          "rate_percent": 1.64
        },
        {
          "target_amount_bracket": "gte_5_billion_at_or_above_manager_threshold",
          "work_type": "building",
          "rate_percent": 2.64
        },
        {
          "target_amount_bracket": "gte_5_billion_at_or_above_manager_threshold",
          "work_type": "civil",
          "rate_percent": 2.73
        },
        {
          "target_amount_bracket": "gte_5_billion_at_or_above_manager_threshold",
          "work_type": "heavy_construction",
          "rate_percent": 3.39
        },
        {
          "target_amount_bracket": "gte_5_billion_at_or_above_manager_threshold",
          "work_type": "special_construction",
          "rate_percent": 1.78
        }
      ],
      "base_rule": "min_of_two_formulas"
    },
    "rate_safety_base": {
      "embedded_in": "rate_safety_pct.brackets",
      "amount_bracket": "500_million_to_5_billion"
    },
    "rate_indirect_labor": {
      "base": "direct_labor_cost",
      "brackets": [
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "civil",
          "rate_percent": 19.1
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "landscape",
          "rate_percent": 18.4
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.1
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "civil",
          "rate_percent": 19.5
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "landscape",
          "rate_percent": 18.8
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.5
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "civil",
          "rate_percent": 19.8
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "landscape",
          "rate_percent": 19.1
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.8
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "civil",
          "rate_percent": 21.0
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "landscape",
          "rate_percent": 20.3
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 21.0
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "civil",
          "rate_percent": 18.9
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "landscape",
          "rate_percent": 18.3
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 18.9
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "civil",
          "rate_percent": 19.3
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "landscape",
          "rate_percent": 18.7
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.3
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "civil",
          "rate_percent": 19.6
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "landscape",
          "rate_percent": 19.0
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.6
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "civil",
          "rate_percent": 20.8
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "landscape",
          "rate_percent": 20.2
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 20.8
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "civil",
          "rate_percent": 19.0
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "landscape",
          "rate_percent": 18.4
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.0
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "civil",
          "rate_percent": 19.4
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "landscape",
          "rate_percent": 18.8
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.4
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "civil",
          "rate_percent": 19.7
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "landscape",
          "rate_percent": 19.1
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.7
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "civil",
          "rate_percent": 20.9
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "landscape",
          "rate_percent": 20.3
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 20.9
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "civil",
          "rate_percent": 19.1
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "landscape",
          "rate_percent": 18.4
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.1
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "civil",
          "rate_percent": 19.5
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "landscape",
          "rate_percent": 18.8
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.5
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "civil",
          "rate_percent": 19.8
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "landscape",
          "rate_percent": 19.1
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.8
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "civil",
          "rate_percent": 21.0
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "landscape",
          "rate_percent": 20.3
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 21.0
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "civil",
          "rate_percent": 18.9
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "landscape",
          "rate_percent": 18.3
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 18.9
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "civil",
          "rate_percent": 19.3
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "landscape",
          "rate_percent": 18.7
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.3
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "civil",
          "rate_percent": 19.6
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "landscape",
          "rate_percent": 19.0
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 19.6
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "civil",
          "rate_percent": 20.8
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "landscape",
          "rate_percent": 20.2
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 20.8
        }
      ]
    },
    "rate_other_expense": {
      "base": "material_cost_plus_total_labor_cost",
      "brackets": [
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "civil",
          "rate_percent": 5.5
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "landscape",
          "rate_percent": 4.9
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 5.5
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "civil",
          "rate_percent": 5.7
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "landscape",
          "rate_percent": 5.1
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 5.7
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "civil",
          "rate_percent": 6.1
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "landscape",
          "rate_percent": 5.4
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 6.1
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "civil",
          "rate_percent": 6.7
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "landscape",
          "rate_percent": 6.0
        },
        {
          "direct_cost_bracket": "lt_1_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 6.7
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "civil",
          "rate_percent": 5.8
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "landscape",
          "rate_percent": 5.1
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 5.8
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "civil",
          "rate_percent": 5.9
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "landscape",
          "rate_percent": 5.3
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 5.9
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "civil",
          "rate_percent": 6.3
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "landscape",
          "rate_percent": 5.6
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 6.3
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "civil",
          "rate_percent": 6.9
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "landscape",
          "rate_percent": 6.3
        },
        {
          "direct_cost_bracket": "1_to_5_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 6.9
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "civil",
          "rate_percent": 6.4
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "landscape",
          "rate_percent": 5.8
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 6.4
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "civil",
          "rate_percent": 6.6
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "landscape",
          "rate_percent": 5.9
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 6.6
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "civil",
          "rate_percent": 6.9
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "landscape",
          "rate_percent": 6.3
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 6.9
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "civil",
          "rate_percent": 7.6
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "landscape",
          "rate_percent": 6.9
        },
        {
          "direct_cost_bracket": "5_to_30_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 7.6
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "civil",
          "rate_percent": 6.6
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "landscape",
          "rate_percent": 6.0
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 6.6
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "civil",
          "rate_percent": 6.8
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "landscape",
          "rate_percent": 6.1
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 6.8
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "civil",
          "rate_percent": 7.2
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "landscape",
          "rate_percent": 6.5
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 7.2
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "civil",
          "rate_percent": 7.8
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "landscape",
          "rate_percent": 7.1
        },
        {
          "direct_cost_bracket": "30_to_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 7.8
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "civil",
          "rate_percent": 6.9
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "landscape",
          "rate_percent": 6.2
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "lte_183_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 6.9
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "civil",
          "rate_percent": 7.1
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "landscape",
          "rate_percent": 6.4
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "184_to_365_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 7.1
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "civil",
          "rate_percent": 7.4
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "landscape",
          "rate_percent": 6.8
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "366_to_1095_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 7.4
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "civil",
          "rate_percent": 8.1
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "landscape",
          "rate_percent": 7.4
        },
        {
          "direct_cost_bracket": "gte_100_billion",
          "duration_bracket": "gte_1096_days",
          "work_type": "industrial_facilities_civil",
          "rate_percent": 8.1
        }
      ]
    },
    "rate_environment": {
      "base": "direct_construction_cost",
      "minimum_estimated_amount_krw": 100000000,
      "forest_road_selection_status": "pending",
      "forest_road_candidates": [
        {
          "work_type": "road",
          "rate_percent": 0.9
        },
        {
          "work_type": "other_civil_work",
          "rate_percent": 0.8
        }
      ],
      "all_work_types": [
        {
          "work_type": "civil_road",
          "rate_percent": 0.9
        },
        {
          "work_type": "civil_plant",
          "rate_percent": 0.4
        },
        {
          "work_type": "civil_subway",
          "rate_percent": 0.5
        },
        {
          "work_type": "civil_railway",
          "rate_percent": 1.5
        },
        {
          "work_type": "civil_water_and_sewer",
          "rate_percent": 0.5
        },
        {
          "work_type": "civil_port",
          "rate_percent": 0.8
        },
        {
          "work_type": "civil_port_with_silt_screen",
          "rate_percent": 1.8
        },
        {
          "work_type": "civil_dam",
          "rate_percent": 1.1
        },
        {
          "work_type": "civil_land_development",
          "rate_percent": 0.6
        },
        {
          "work_type": "civil_other",
          "rate_percent": 0.8
        },
        {
          "work_type": "landscape",
          "rate_percent": 0.3
        },
        {
          "work_type": "building_housing_redevelopment",
          "rate_percent": 0.7
        },
        {
          "work_type": "building_new_housing",
          "rate_percent": 0.3
        },
        {
          "work_type": "building_other",
          "rate_percent": 0.5
        }
      ]
    },
    "rate_retirement_mutual_aid": {
      "rate_percent": 2.3,
      "base": "direct_labor_cost",
      "minimum_estimated_amount_krw": 100000000
    },
    "rate_wage_claim_contribution": {
      "rate_percent": 0.09,
      "base": "total_labor_cost"
    },
    "rate_asbestos_contribution": {
      "rate_percent": 0.006,
      "base": "total_labor_cost"
    },
    "rate_subcontract_payment_guarantee": {
      "base": "direct_construction_cost",
      "brackets": [
        {
          "estimated_price_bracket": "lt_5_billion",
          "rate_percent": 0.081
        },
        {
          "estimated_price_bracket": "5_to_10_billion",
          "rate_percent": 0.08
        },
        {
          "estimated_price_bracket": "10_to_30_billion",
          "rate_percent": 0.075
        },
        {
          "estimated_price_bracket": "gte_30_billion_integrated_civil_or_industrial",
          "rate_percent": 0.071
        },
        {
          "estimated_price_bracket": "gte_30_billion_integrated_building",
          "rate_percent": 0.068
        },
        {
          "estimated_price_bracket": "turnkey_or_alternative",
          "rate_percent": 0.084
        }
      ]
    },
    "rate_equipment_payment_guarantee": {
      "general_construction": [
        {
          "work_type": "civil_general",
          "rate_percent": 0.4
        },
        {
          "work_type": "industrial_facilities",
          "rate_percent": 0.16
        },
        {
          "work_type": "landscape",
          "rate_percent": 0.18
        }
      ],
      "specialty_construction": [
        {
          "work_type": "dredging_or_paving_or_earthwork_or_scaffolding_dismantling",
          "rate_percent": 0.68
        },
        {
          "work_type": "water_sewer_or_underwater_or_boring_grouting",
          "rate_percent": 0.51
        },
        {
          "work_type": "stone_or_reinforced_concrete",
          "rate_percent": 0.32
        },
        {
          "work_type": "landscape_facility_or_planting_or_painting_or_rail_track_or_steel_installation",
          "rate_percent": 0.16
        },
        {
          "work_type": "other",
          "rate_percent": 0.1
        }
      ],
      "base": "direct_construction_cost",
      "base_note": "코드(`B09_Estimation_Statutory.STATUTORY_ITEMS`)가 직접공사비로 계산하고 있는 것과 맞춘 표기."
    },
    "rate_performance_guarantee_fee": {
      "base": "direct_construction_cost",
      "typical_forest_road_applicability": "not_applicable",
      "brackets": [
        {
          "direct_cost_bracket": "lt_7_billion",
          "formula": "(direct_cost * 0.0108%) * duration_years"
        },
        {
          "direct_cost_bracket": "7_to_12_billion",
          "formula": "(790000 + (direct_cost - 7500000000) * 0.0070%) * duration_years"
        },
        {
          "direct_cost_bracket": "12_to_25_billion",
          "formula": "(1160000 + (direct_cost - 13000000000) * 0.0059%) * duration_years"
        },
        {
          "direct_cost_bracket": "25_to_50_billion",
          "formula": "(1860000 + (direct_cost - 25000000000) * 0.0048%) * duration_years"
        },
        {
          "direct_cost_bracket": "gte_50_billion",
          "formula": "(3060000 + (direct_cost - 50000000000) * 0.0040%) * duration_years"
        }
      ]
    },
    "rate_overhead": {
      "base": "material_plus_labor_plus_expense",
      "civil_landscape_industrial": [
        {
          "estimated_price_bracket": "lt_5_billion",
          "rate_percent": 8.0
        },
        {
          "estimated_price_bracket": "5_to_30_billion",
          "rate_percent": 6.5
        },
        {
          "estimated_price_bracket": "30_to_100_billion",
          "rate_percent": 5.0
        },
        {
          "estimated_price_bracket": "gte_100_billion",
          "rate_percent": 4.5
        }
      ],
      "specialty_electric_communication_fire_other": [
        {
          "estimated_price_bracket": "lt_500_million",
          "rate_percent": 8.0
        },
        {
          "estimated_price_bracket": "500_million_to_3_billion",
          "rate_percent": 6.5
        },
        {
          "estimated_price_bracket": "3_to_10_billion",
          "rate_percent": 5.0
        },
        {
          "estimated_price_bracket": "10_to_30_billion",
          "rate_percent": 4.5
        }
      ]
    },
    "rate_profit": {
      "base": "labor_plus_expense_plus_overhead",
      "brackets": [
        {
          "estimated_price_bracket": "lt_5_billion",
          "rate_percent": 15.0
        },
        {
          "estimated_price_bracket": "5_to_30_billion",
          "rate_percent": 12.0
        },
        {
          "estimated_price_bracket": "30_to_100_billion",
          "rate_percent": 10.0
        },
        {
          "estimated_price_bracket": "gte_100_billion",
          "rate_percent": 9.0
        }
      ]
    },
    "rate_vat": {
      "rate_percent": 10.0,
      "base": "construction_cost_before_vat"
    }
  },
  "processing_rules": {
    "note": "요율만으로는 금액을 되짚을 수 없다 — 밑수를 어떻게 만들고 어떻게 자르는지가 함께 있어야 한다. 여기 값은 코드가 실제로 쓰는 규칙과 같아야 하며, 어긋나면 거울 시험(resources/tester/test_b09_rate_rules_mirror.py)이 멈춘다.",
    "rounding": {
      "line_amount": "floor_won",
      "owner_supplied_material_total": "ceil_thousand",
      "why": "원가계산서 모든 줄은 원 단위 버림(ROUNDDOWN), 관급자재대만 천원 올림(ROUNDUP)."
    },
    "safety_management_cost": {
      "adopt": "min_of_A_and_B",
      "formula_a": "(재료비 + 직접노무비 + 도급자설치 관급금액) × 요율 + 기초액",
      "formula_b": "((재료비 + 직접노무비) × 요율 + 기초액) × 1.2",
      "b_multiplier": 1.2,
      "owner_supplied_vat_divisor": 1.1,
      "why": "고용노동부 고시 제2025-11호. ⚠ A 가 항상 작지 않다 — 관급을 넣어 대상액이 5억·50억 경계를 넘으면 뒤집힌다(울진 A 채택 / 거창 B 채택). 관급금액이 부가세 포함이면 1.1 로 나눠 부가세 제외 기준으로 맞춘다."
    },
    "owner_supplied_material": {
      "total": "ceil_thousand(순자재대 + 조달수수료)",
      "procurement_fee_deduction": false,
      "safety_base_uses": "순자재대(수수료 제외)",
      "why": "★법대로 — 조달수수료를 어디선가 빼는 처리는 없다. 실무 서류의 「관급자재대」는 이미 순자재대+수수료를 천원 올림한 값이라 그대로 순자재대 칸에 넣으면 안 된다."
    },
    "profit": {
      "base": "net_construction_cost + overhead - material_cost",
      "adjustment": "설계자가 명시로 넣을 때만. 프로그램이 역산해 채우지 않는다."
    },
    "performance_guarantee_fee": {
      "base": "direct_construction_cost",
      "multiplier": "공사기간(년)"
    },
    "scale_bracket": {
      "reference": "estimated_price_krw",
      "fallback": "직접공사비를 씨앗으로 반복 수렴",
      "why": "국가계약법 시행령 제7조 1호 — 추정가격은 관급자재 부분을 제외한 금액."
    }
  }
}