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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →1 ν Ʈ ɰ ȸ Ǿ ִ ǿ, 籹 IMF ϰ ִ Ǽü δ 氨 ֱ ð ߴ. ֹοԴ Ҹϰ ǼüԴ ϵ ں ȯ Ͽ ˻縦 3 Ʈ 1998. 12. 31. ̴. ° ڷ ް ִ ֹε ں ֱ ں ƴ ġǾ ְ, ̸ ٰŷ ȸ翡 ں ûص ϱ ں ں Ͽ Դ. ں ս ִ , ֱ Ҽ Ʈ 鿩 ں ûҼ ؼ ں ʰ ϰ ִ ̴. ̷ ¿ ֹε ں Թ ֹε ս ں ں ֵ ϰ ־ ư ǵǾ ̴. Ư, ˻縦 3 ƴ Ʈ 1998. 12. 31. ں ȯؾ ϱ ʿ ̴. ں ̸ å ϱ ڴ㺸åӰ ں , , ü ں û, ں ûҼۿ ٲپ ϰ Ѵ. 2 ں 1 ü ں( 16 ) A. ںⰣ ںⰣ ˻Ϻ ϴ ӽû( ο Ͽ ӽû ) ϵ . B. ں ü Ⱓ ں ƴ ̸ ˻ڿ 뺸ϰ, 뺸 ˻ڴ θ Ͽ ڷ Ǹ Ⱓ Ͽ ں ϵ . C. 䱸 ˻ Ͽ ǰ ִ ü Ǵ ڴǥȸ ǰ ÷Ͽ 縦 䱸 ִ . D. ü Ǹ Ƿڱ ο ڴǥȸ 䱸 ڿ Ͽ ǰ ִ ü 䱸 ִٴ ( 16 3) ҿǴ Ƿ ڰ δϵ ںå Ƿ ڿ ִ 쿡 ڿ û ִ( 16 5) ϴ żϿ. Ƿڸ ü ǷϿ ϰ ϴ ǹ̰ . ü ڽŰ ģа谡 ִ Ƿϰ ̱ ź ̴. Ӹ ƴ϶ ڶ Ͽٰ ϴ ü ںǹ ƴϸ ϴ Ŀ ں ûҼ̳ ع ûҼ ۿ ̴. ܼ θ ƴ϶ ڷ 쿡 ں ҿǴ Ͽ 뺸ϵ ؾ߸ ںǹ ƴϴ ں ϴ ҿ û ְ ̴. 2 ں( 17 ) A. ġǹ Ȯ ں ġǹڿ "Ӵ븦 ϴ 쿡 ǼӴ Űϰ ϴ " ߰ Խ״. ̴ Ӵûڰ ڿ å ȸ ä ǼӴ Űν Ӵ о ڰ ظ Ǵ ϱ ̴. B. ġñ ˻û ġϵ Ǿ ִ " ο Ͽ ӽû ϴ 쿡 ӽ û ǼӴ Űϰ ϴ 쿡 Ű ȹ " ġϵ Ͽ. ̴ ӽûθ ް Ʈ 쿡 ں ġǾ ʾ ֹ ظ ϱ ġ̱ ǹⰣ ƴ ӽû ؾ Ѵٴ ϰ ִ. 3 ں ( 18 ) A. ں ǹ ü ںⰣ ˻ڿ ں ںⰣ ؾ ǹ ־ ̸ , ǹ Ͽ. B. ˻ ںǹ Ϸ üκ ں ˻ڴ ں Ϸ ο ںⰣ Ͽ ڴǥȸǿ 뺸ϵ Ͽ. C. ں ȯñ ںå ϰ, ںⰣ(3) ϷǸ ġ Ѿ 20% 80% ȯϴ Ͽ 1(20%) 2(20%) 3(30%) 5(15%) 10(15%) ȯϵ Ͽ. D. ο ǽû ˻ ں Ϸ 翡 ǰ ǰ ÷Ͽ 縦 䱸 ־ Ͽ. E. ں ˻ڴ ں ƴ Ⱓ Ͽ ϵ Ͽ. F. ں Ȯ ü ںå ˻ ں Ȯε ȴٰ ϴ ( 18 7) Ͽ ü ںå ˻ Ȯ ϵ Ͽ. ̷ ֹε ü ں å θ Ȯϰ Ȯ ظ 輺 ϰ ִ. 3 ںǹ ں 1 ںǹ ٰ . ںǹ(ι 667) ι 667 1 "ϼ (Ʈ) Ǵ ϼ κп ڰ ִ ο Ͽ Ⱓ Ͽ û ִ." , ںû ϰ ִ. ̴ ̹Ƿ 㺸åӿ Ͽ ŵ 㺸åӿ ؿ (ι 567) ι 㺸åӿ Ư ΰ ִ ̴. . ü (ǹ 9) հǹ 9 "հǹ Ͽ о 㺸ӿ Ͽ ι 667 671( 㺸å) ؿѴ." ϰ ִ. Ʈ հǹ̸ Ʈ Ͽ о ڴ ü̱ ں ǹ üԵ ؿǴ ̴. . ü ںǹ(˹ 38 14) ðǼ 38 14 "ü ɷ ϴ ٿ Ͽ ڸ å ִ." Ͽ ̸ ٰŷ Ͽ ð 16 ü ںǹ ں û ϰ ִ ̴. . ǹ(ι) ˹ ںǹ ̵ () ں ǹ ٰŴ ٿ ι ǹ Ǿ , ˹ Ǿ Ƿ ȥ ִ ̴. ̴ Թ ٸ ̴. ι ǹ μ ں ǹ ƴϰ, ǻ翡 ذϵ ϴ ̸, ˹ μ ں ǹ Ͽ ذϵ ϴ ̴. ̹ ð ü ں ǹ ο ˻ڰ ʵ Ͽ Թ ̶ ִ. () åӱⰣ ǹ ں ǹⰣ ǹ(9) ι 671 1 " ǹ Ÿ۹ Ǵ ݰ ڿ Ͽ ε 5Ⱓ 㺸 å ִ. ȸ ݼ Ÿ ̿ ױⰣ 10 Ѵ." ϰ ִ. Ʈ ּ 5̰ ȸ ݼ Ÿ ̿ κ 10 ں ǹⰣ̴. ݸ鿡 ˹ ڳ뿡 1 2 3 5 10 Ͽ ִ ̴ ں û ִ Ⱓ , ںǹ Ǵ Ⱓ ƴ ̴. ڸ ƴϿٸ ̷ Ⱓ Ǿ ϴ ǹ ι Ⱓ 5 10Ⱓ ں û ִ ̴. () 켱 ȿ ǹ ˹ 켱ϴ ȿ ִٰ ϰ ִ. ǹ 9 2 "о 㺸åӿ Ͽ ι ϴ ͺ ż Ҹϰ Ư ȿ ." ϰ , ǹ Ģ 6 " ؿ ðǼ Ư װ Ͽ м(Ʈ) ⺻ Ǹ ʴ ȿ ִ." Ǿ ִ. ұϰ ü ˹ ںⰣ ڳ뿡 1 2 3 5 10 ϸ ں ǹ ȴٰ ϴ 찡 , ̷ ִ ڴǥȸǿ ü ⸸ ִ ʰ ϰ ִ. 2 ں Ư ں (ֹ) (ü) ں ǹ 㺸ϱ ε, ǹ ι ں ġǹ ڰ Ͽ ̱ ƴϰ ִ. ܿ ں ġǹ ̴. (˹ 38 14 ð 17) ں ġǹ ںǹ ٸ ̴. ںǹ ݵ ں ġǹ ־ ϴ ƴϸ, ں ġ ٰ ϴ ںǹ ִ ̴. ˹ ں ǹⰣ Ȯϰ ڸ ں ġⰣ Ϳ Ұϸ ں ǹⰣ ƴϰ, ں ǹⰣ ǹ ι 5 10 ̴. 4 ں û 1 2 ڹ ں ûϱ ؼ ڰ Ͽٴ ؾ Ѵ. ں ̴ Ӹ ƴ϶ ִ ڱ ö Ͽ ûؾ Ѵ. ڴ ̴ ͺ ִ ִ ڴ 赵 η ÷ Ͽ ð¸ ȮϿ ö Ϻϰ ں ǹⰣ ϸ ֹ δ ڸ ؾ ϴ ̴. Ƿʷ 5mm β ϵ Ǿ 3mm ðϿ ܺο Ƽ ðؾ ð ƴϿų ݹ̴ ðϿ ðϵ Ǿ ִ Ϲ ðϴ ֹο ظ ڰ ̴. ̷ ڴ ÷ η Ȯ ŷ ִ Ƿ ƴϸ . 3 ڿ ֹ ڶ ü ڰ ƴ϶ ϸ鼭 ں ν Ӿ ϰ ִ. ̿ 1 ˻ڰ ڿθ Ͽ ðɿ ϸ ü Ƿ ϵ ϰ ִ. ڿθ Ǵ ִ Ρ̿ܿ ̴. ðɿ ü Ƿڸ ڿθ ϴ ü մ ޱ Ұ δ ϵ ȿ ̴. ڿθ ȿ ִٸ ֹε ǷϿ ڸ , ں 䱸 Ѵٸ ü Ǹ ٴ ݴؼ ̴. ڿ Ǵ Ρ ִ ̴. 4 ں û ں û ϱ ؼ ڸ ִ 缭 ں ϰ ں Ͽ ûؾ Ѵ. ڰ ϸ ̸ ϴ Ұϰ κ ڴ 찡 κ̴. 5mm ðؾ 3mm ð 찡 Ƿ̴ ̷ 쿡 ں ϴ ع û ۿ µ ؾ 5mm 3mm ΰ ƴϸ 5mm ٽ ðϴ ΰ Ͽ Ȯ Ƿʰ ƴѴ. ̴ ǰν Ǵ ̴. 5 ں ǹ Ȯ ں û ü ں νϰ ν ں ٽ ڸ Ű 찡 ִ. ں ο Ȯ ö ؾ ε ں ǹ Ȯ ˻ڰ ϵ Ͽ ̸ Ͽ ֹ ؾ߸ Ѵ. ֹ ں ǹ θ Ȯ ̹Ƿ ŷ ִ ǷϿ Ȯ ʿ䰡 ִ. ̿ Ͽ ں ǹ ƴ ¿ Ȯμ ü ˡ ش ִ ̴. Ƿʷ ˷ Ҹ ڴǥȸǿ ü , Ȯμ Ͽ ں ûҼۿ м ʰ ִ. 6 ں ǹⰣ å ð ں ڳ뿡 1(20%), 2(20%), 3(30%), 5(15%), 10(15%) Ͽ ȯϵ Ǿֱ ذ Ⱓ ŷ ִ ǷϿ 纸 ۼ ʿ䰡 ϴ. 5 ں ûҼ 1 : ȿ ü ðȸ簡 ںǹ ʴ ع ûҼ ̿ܿ ں ûҼ ؾ ȿ ΰ ˾ƾ Ѵ. ڴ λҼ ǰ ûؾ ϴ ϴ. ع ûҼ (ֹ) õ Ǿ ü ðȸ縦 ǰ Ͽ, ں ҿǴ (ؾ) ûϴ ں ûҼ ǥ(ڴǥȸ ȸ) Ǿ ں ȸ, Ǽ ǰ Ͽ ںݾ ѵ Ͽ ûϴ ̴. ں ҿǴ (ؾ) ںݾ ѵ ʰ ƴϴ 쿡 ¿ õ Ƿ Ҽ ؾ ϴ ع ûҼ ʿ ڴǥȸ ȸ ѻ Ƿ ں ڸ ں ûϴ ̴. ں ҿǴ (ؾ) ںݾ ʰϴ 쿡 ϴ ü ðȸ縦 ع ûҼ ؾ Ѵ. ü ðȸ簡 ɷ ν ü 쿡 ں ûҼ ۿ ̴. ں Ⱓ 3 Ģ̴. ȿⰣ 3 Ǿ ִ. 'ȿⰣ' ȿ±Ⱓ̹Ƿ Ⱓ ϸ ȿ ȴٴ ǹϴ , ƴϸ ڹⰣ ǹϴ ϴ. ̿ ں ̸ ȿⰣ̶ Ⱓ ǹ ̹Ƿ ں 'ȿⰣ' شϴ ڹⰣ ƾѴٴ Ϲ ̴. Ƿʵ ̿ ġѴ. ȿⰣ ϸ ڰ ں ǹⰣ ̶ ϴµ ְ ä(ֹ) () ǹڿ ؾ ǹ ִ ϰ ־ ϸ ǹڿ ؾ ǹ ִ ϰ ־ ϸ ȿⰣ ûϴ ϴ. û 2 ϸ û Ҹϴ 찡 Ƿ ȿⰣ 2 ں û ϰ ȴ. ں ڿ ûϰ ں ûҼ 6 ƴϸ ȿߴ ȿ . ٽ ϸ ڿ ûϰ 6 ؾ ڿ û ȿߴ ȿ Ѵ. 2 Ҽ . ں ûҼ ϱ 켱 ð 16 ü ðڿ ں û ϰ, ںǹ ƴϸ ǹ ȸ糪 Ǽտ ں ûϿ Ѵ. ǹ ȸ糪 Ǽտ ں ûϱ ؼ ù°, ü ðȸ翡 ں û Ͽٴ ϴ °, ں ҿǴ Ǿ ִ ÷ؾ Ѵ. Ǽ 㰡 ִ Ǽȸ 2 ü ̻κ 䱸ϰ մ ̴. ۼڴ ݵ Ǽ ü ̾ ʿ , ۼ ִ ε ڰڰ ۼϸ ȴ. Ǽ㸦 Ǽȸ ڽŵ 縦 Ѵٴ 嵵 ۼϷ ʴ´. ں å Ͽ 赵 ۼؾ ϴ ̹Ƿ Ӹ ƴ϶ ־߸ ϹǷ ǷϿ ۼؾ Ѵ. . ں ûҼ ع ûҼ۰ ڴǥȸ ȸ Ƿ ǹڸ û ִ. ع ûҼۺ ̰ ȣ縦 ƴϰ ڴǥȸ Ҽ ϴ ͵ ϴ. . ؾ ں ûҼۿ ־ ؾ å ִ° Ͽ ̰ ִ. ں Թ ںǹ ƴϴ ں ں ְ ϰ ϴ ̴. ð 16 6 "17 ں ϰų 3ڿ ų ִ. ڴǥȸ ں 볻 ü 뺸ؾ Ѵ." ϰ ִ. ̴ ǰ ںǹ Ǹ ϸ ں ҿݾ(ؾ) ʿ䰡 ں Ͽ ں ϰ Ŀ ں 볻 ǰ 뺸 ֵ ں ϱ ̴. ں ҿݾ(ؾ) Ҹ(٥)ϴ ϸ (ء) å ٰ ں Թ ̴. ǰ ؾ 䱸ϴ Ǵ Ǻΰ ̴. Ǻο 䱸ϴ û Ͽ ؾ ؾ Ѵ. . ü ں ûҼ ϸ ä ü ðȸ簡 ϴ Ϲ̴. ȸ糪 Ǽ ڰ ں Ŀ ü ðȸ翡 ϰԵǹǷ شڴ ü ðȸ̱ ̴. ̵ ǰ , ڽŵ鿡 ں ִ ȸ ־ Ѵٰ ϴ 찡 . ݱ ںǹ ƴϿٴ Ͽ Ƶ ְ 鿡 ں ִ ȸ ֱ Ҽ ϰ Ǹ ϴ 쵵 ִ. . ä åӹ ǻ ݾ ѵ Ѵ. ä ˻縦 ޱ ϴ ڿ ˻ Ŀ ڸ ϴ ΰ Ͽ ̰ ִ. ȸ ϳ Ѻ簡 1(ϴ ) "츮 ȸ ä ڰ ް Ǵ ŸŰ Ͽ ذ˻ Ǵ ˼ ڴ㺸 åӱⰣ ȿ ڿ Ͽ Ǵ û ұϰ ǿ ̸ ƴν ä Ǻڰ ظ ǿ װ Ͽ 帳ϴ." , ڿ Ͽ ǹڴ å ٰ ϰ ִ. ̷ ȿ δ ̶ ̴. ݸ Ǽ 1(å) "Ǽ ڰ ո ð 赵 Ÿ ü Ƿ Ͽ ڴ㺸 åӱⰣ ڿ Ͽ û ̸ ƴν 濡 δϴ ä װ Ͽ 帳ϴ." Ͽ ڿ Ͽ å ִٴ ϰ ִ. Ӹ ƴ϶ () Ǽչ 3( ) 2 5ȣ "ں ̶ տ ذ ð 赵 Ÿ ü Ͽ ä ϴ Ѵ." Ͽ ڿ Ͽ å ִ ϰ ϰ ִ. ← End |
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Copyright 1997-2024
TAX & LAW (ݰ )
site ϴ ƴϸ, ̰ "" Ƿ(¶ ƴ϶ å Ⱓ Ƿ) Ǹ մϴ. , Ƿʿ Ȥö ִٸ, װ ƴϸ, Ͽ ̰ų ̶ Ͻñ ٶϴ. ұϰ ̸ ̶ ϽŴٸ, ϴ Ʈ ƴ϶ Ͽ (å Ⱓ Ƿ) Ƿ Ͻʽÿ. 繫ǿ Ͻ κ ƴմϴ. |
FEE Ұ |
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λ |
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TAX |
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뵿 |
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Ư PAT ǥ |
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Ѽ |
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ART |
| |
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USA ̹ VISA |
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ȥ |
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Foreign Clients |
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