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1. 「지방세기본법」상 지방세환급금 또는 납세담보에 대한 설명으로 옳지 않은 것은?
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https://gongquiz.com/main/pages/search.php?q=9%EA%B8%89+%EC%A7%80%EB%B0%A9%EC%A7%81+%EA%B3%B5%EB%AC%B4%EC%9B%90+%EC%A7%80%EB%B0%A9%EC%84%B8%EB%B2%95
https://gongquiz.com/main/pages/%E3%80%8C%EC%A7%80%EB%B0%A9%EC%84%B8%EA%B8%B0%EB%B3%B8%EB%B2%95%E3%80%8D%EC%83%81+%EC%A7%80%EB%B0%A9%EC%84%B8%ED%99%98%EA%B8%89%EA%B8%88+%EB%98%90%EB%8A%94+%EB%82%A9%EC%84%B8%EB%8B%B4%EB%B3%B4%EC%97%90+%EB%8C%80%ED%95%9C+%EC%84%A4%EB%AA%85%EC%9C%BC%EB%A1%9C+%EC%98%B3%EC%A7%80+%EC%95%8A%EC%9D%80+%EA%B2%83%EC%9D%80%3F.quiz?mode=focus&quizNo=919572&historyNo=reset&q=9%EA%B8%89+%EC%A7%80%EB%B0%A9%EC%A7%81+%EA%B3%B5%EB%AC%B4%EC%9B%90+%EC%A7%80%EB%B0%A9%EC%84%B8%EB%B2%95
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