Korean Jangbu For

# DISCLAIMER

본 스킬(korean-jangbu-for)이 생성하는 재무제표·경영리포트는 **참고용 초안**이며, 공식 회계감사·세무신고를 대체하지 않습니다.

## 제한 사항

- **일반기업회계기준(K-GAAP) 간소화 버전**이며, 전체 회계기준을 구현하지 않습니다.
- **분개 엔진 미포함** — 복식부기 기반 정식 재무상태표가 아닌 현금주의 기반 간이 집계.
- **감가상각 미자동화** — 비품·차량 등 자산의 내용연수별 감가상각 미반영.
- **부가세 상계 미반영** — 매입세액·매출세액 자동 상계 없음.
- **주석 미생성** — 외감용 주석은 포함되지 않습니다.

## 반드시 필요한 전문가 검토

- 법인세 신고 전 **세무사 검토 필수**
- 외감 대상 법인(자산 120억 이상 등)은 **공인회계사 감사 필수**
- 투자 유치·M&A·지분 정리 시점의 재무자료는 회계법인 실사 필수

## 보안 한계

- Level 2 마스킹은 한국 표준 식별번호(사업자번호·주민번호·카드번호·계좌번호) 패턴에 한정됩니다.
- 비정형 문서에 포함된 개인정보가 토큰화되지 않을 수 있습니다. 문서 업로드 전 재확인 권장.
- OCR 오인식으로 금액·날짜가 잘못 추출될 수 있으며, 자동 등록된 거래는 수동 검증 필수.

## 법적 효력

본 스킬이 생성하는 문서는 법적 효력을 갖는 정식 재무제표가 아닙니다. 공식 제출·공시·증빙 용도로 사용하기 전 반드시 자격을 갖춘 전문가의 검토·서명을 거쳐야 합니다.


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