제2조에 규정한 회계관계 공무원을 같 은 사람이 겸직하는 경우의 재정보증은 제5조제1호의 재정보증 한도액으로 하며, 이로써 겸직한 회계관계 직원에 대한 재정보증을 한 것으로 본다.
Where an accounting official is holding the same position concurrently as an accounting-related public official prescribed in Article 2, the financial guarantee shall be limited to the financial guarantee limit under subparagraph 1 of Article 5, and the financial guarantee thereof shall be deemed to have been granted to the accounting officials concurrently holding the positions.