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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →Ʈ ô븦 ¡ϴ ǥ ְŰμ Ȱϱ ϰ ϹǷ ȣϰ Ǿ Ʈα ް þ ִ. Ʈ о ù ֹ Ͽ콺 ٸ , ν , , ϰ 찡 . ϰ Ȱ 繫ҳ ðȸ翡 䱸ϸ ̷ٴ ϴ ð Ⱦ ϱ ʹ ƴ. Ƿ ָ ϸ ٷ ǥȸǸ Ͽ ü ȹ Ѱ ذؾ ڵ ȣ ְ ִ. ġⱸ ϰų ðڸ ϱ ؼ 10 ǰ ǥڵ ̷ [ ǥȸ] Ͽ Ѵ. ڴǥȸǴ " " ǥ ؾ ֱ Ʈ Ӽ ȸ ǰ ִ. ù ̺ " ȵǴϱ" "װ̾" " ϰ" ϴ ֹε ڴǥȸ( ġȸ) ߸ DZ ̴. ġȸ Ʈ Ȱǡ Ρ. Ʈ , , κ̳ δü ü , ҵ° ˺, ũûҺ 뿪 ǰ, ӿǰ ӱ ִ Ѵ. ֹ ȣ ذ ݵǴ ֹε鿡 ֡ ڵ پ ǰ Ͽ ذִ Ͽ ֹε ư ֵ ؾѴ. ̷ ġȸ ߿ϹǷΡڴǥȸǡ ߱ؾ Ѵ. ð ־ ü ڴǥȸǡ, ǥ ȣĪڴǥȸ ȸ塻 Ī̴. ġȸ ġ ˱ θ ü Ī. 1. ڴǥȸ 33 2 10 1 ǰ ˻縦 ްų ӽ ݼ ָ ϸ ǥ(ǥ) ( κ Ǵ )ϰ ǥڷ ȸ Ͽ ҽ( Ǵ û) Űϸ ڴǥȸ(ġȸ) ð ǰⱸ̴. ( Ǵ û) Ű ʾҴ ǰ ڴǥȸǴ ǥ Ȱ ִ. 1). Ծ 9 1 Ͽ Ǵ 뿡 ðԾ Ͽ Ѵ. о ʷ ϴ Ծ ü о ڿ 8 7 üϴ Ͽ о ݼ(ذ о翹 ݼ Ѵ) Ƿ Ѵ. 10 1̻ ( Ǵ ڸ 븮ϴ ڳ Ѵ) Ǵ 10 1 ڴǥȸǰ 10 6 1ȣ Ͽ Ͽ ݼ Ѵ. κ ü 1⵿ ǹⰣ Ծ ʴ´ٴ Ϲ Ծ ϹǷ ڴǥȸ غȸ αٴ Ʈȸ پϰ Ͽ ü ϰ Ծ Ͽ ڰݼ Ǹ ڴǥȸǸ ϰ Ͽ Ծ η ǰ ؾ Ѵ. ذԾ ð '9812 31 ð Ģ (1). ܺ ȸ谨 ( 3 2) 300̻ ߾ӳ ų 1ȸ ȸ ȸ谨ǽ (2). ( 4 3) - 99. 4. 1 ϻ (Ư 6 ) ü ǽð(ð 4 3) ð Ǵ ð纸μ ô ̼ ϵ (3). ߰( 5) ڴ Ǵ ܺ ġ (4). ǹ ҡ( 7) - 99. 7. 1 300̻ Ǵ °⼳ġ߾ӳ 300̻ Ǵ 150̻ °⼳ġ߾ӳ '99. 7. 1 (5). ð縦 ǹ å ġ(Ģ 8) ð纸 ð 300̻ Ǵ 150̻ °⼳ġ߾ӳ ð纸 5ȸ(98)հ : 150 ̻ ٹ 4ȸ(96)հ : 2000 1231ϱ ǹ ÿ ٹϰ ְų 1 ̻ ٹ ִ ð纸 åڷ ֵ Ⱓ 6). ( 8 2) ް ð ڴǥȸ ȿ Ͽ ݼ ̻ 鵿 Ź Ⱓ 2( 14 2) ð Ű (7). ( ) Ǹ( 9) ڵ Ծ ǥ Ǹ (8). ڴǥȸ Ȱ( 10 ) ޱü Ǵ ְ Ʈ ڴǥȸ Ȯ, , 䱸 ó Ȱ (9). ü ں( 16) - ʷ ˻ ںⰣ ˻ ӽû ˻ Ա ڰ ذ (10). ں ȯ( 18)-'95,12.31. ˻ ںⰣ (3) ں 80% ȯ (ӽ)˻ 1 20%, 2 30%, 3 30%, 5 15%, 10 15% ȯκ (11). ð ( 29) (հο ) (60 ̻ հ) (12). ð ڰ ó ؽ( 36 ) ްǿ ڷ ظ ģ ڰ 1 ߴ ǿ ڷ ظ ģ ڰ 6 Ǵ ˻縦 źΡ Ǵ ڰ 3 Ǵ ڷ ڰ 2 ٸ ڱ Ǹ Ͽ ϰ ϰų ڰ ڰ ð Ͽ ̻ ڰ ڰ Ⱓ ߿ ð ڰ Ͽ ǰ δ̵ ڰ 1 ȸ ӿ ӹ - ӿ ӱ(ȸ ӿ, ǥ) : 2 ϰ ִ. - ӿ ӹ ȸ : ڿ ذ ū ȸ ݼ ̻ . ȸ : 2 1 γȸ 翬 . ѹ̻ : ȸ, 繫 ռ ̻硤ü̻ : ü (500 ̻) - ֡ ȸ : 200,000600,000 ѹ ̻ : 50,000200,000 : 5 Ǵ ſ 1ʸ ǥ : ȸ ø 13 ȸ - ȸ ǿ Ѵ. ȸ ȸ 3ȸ Ʈ 絵 ǰջ Ƿ ǹ : ڴǥȸ (ź, ) Ѵ ǰ ȸγȸ : γȸ ȸ ü ǥ ҽô ڴǥȸ ȸ Ǹ Ģ ϰ, 糪 ڴǥȸ ȸ忡 Ǵ 뺸Ѵ. ǹ (º ) ƴϰ Ǻ Ǵ ü ҹ ϴ 繫 ڴǥȸ Ͽ Ǵ ʿ ġ ִ. Ȯ ȿ Ͽ ں Ͽ ִ. ü ڴǥȸǰ ϴ ٿ 1 ̻ ʰ Ͽ Ḧ ϰ ִ. ҿǴ ϰ ȸ ܾ Ư Ͽ Ѵ. ڴǥȸǿ Ѱ ̳ ü κ 2). ǥ ڰ ֿ ݼ Ǵ ڸ 븮ϴ ( 10 2) ÿ 6̻( ڴǥȸ ǥ )Ͽ Ѵ. ܼ ڰ ƴ ֹε 3). ڴǥȸ ӹ ȸ 1, ̻ 3 ̻, 1. ߿ Ѵ.(Ծ ȸ 2, ̻, ü̻, ѹ̻ ο å ο ִ) (ð 10 3, Ģ 6 1) ӱ⡤ӹ Ծ Ѵ(Ģ 6 2, 4, 5) 4). ڴǥȸ ǰ Ծ ʿ Ȯ, , 䱸 ó , , ϼ, , , á漳 ° ġ ϴ ġ ⱸ Ӹ κ, δü δ ü ȣ ذ ݵǴ Ÿ Ծ ϴ ݼ Ѵ. ȸ 뺸 5 ϰų Ѵ. 5). ϰų ðڸ ϴ ڴǥȸ( ϴ 쿡 ڴǥȸ Ǵ 10 1̻) ȿ Ͽ ݼ 鵿Ƿ Ѵ. ( 38 7, 8. 8 2) 6). () ü Ű ( 10 10, Ģ 7) ô Ī ġ ڴǥȸ Ī ڴǥȸ Ȳ Ծ ü Ī ּҿ ˻ ðڸ ð Ī ּ 2. 1). ü ǹ ˻Ϸκ 1Ⱓ Ģ̳, ˻Ϸκ 8̳ ֿ ݼ ָ Ϸ ƴ 쿡 ֿ ݼ κ 4 Ǵ ¥̴.( 8 1) ( 8 3 13ȣ) ü ġü Ǵ ð 쿡 ǹⰣ ̶ ġⱸ ΰ ִ. ġⱸ Ͽ ΰ ްų ð ڸ Ͽ ΰ踦 䱸Ѷ( 1 Ķ ) ð Ұϰų ϴ ε ִ 쿡 ǹⰣ Ŀ ΰ Ͽ ؾѴ. 2). ġ ). ġⱸ ڴǥȸǰ ġ ϰ ϴ η ġ ⱸ ξ ϸ ġⱸ ڴǥȸ ֡ .(ð 11 1,2) ). Ӹ ڴǥȸǴ ġⱸ ǥڷμ ǰ 繫 ӸϿ ϸ, ڴǥȸ ġⱸ ,( 11 3, 4) 繫 ȸ Ծ ־ Ѵ ( 11 6) ). ġⱸ ΰ ( 13) Ծ 9 ϰ η ġⱸ ϰ ). ġ ڴǥȸǰ ġ ϰ ðڸ 15 ̳ () Ű Ͽ Ѵ.(Ģ 9) 3). ðڿ Ź η° ȿ ִ Ź κ ġ ϰ ִ , ﰢ ġ ϰ ֹǻ ݿ Źᵵ . Ź Ϲ ðȸ簡 Ź 뿪 ֹǷ ð ġ ϹǷ ڳ ν 縦 ʰ Ϲݰ ġġ ִ. ð ڿ Ⱓ : 2 ̻ - 4). ȥհ ġ ¸ ϸ鼭 °⡤ûҡҵȭ 뿪 ( Ź) ִ · ð Ź ġ ϰ åӼ簡 ణ Һиϳ μ ּ 70%( 92%) ȥհ Ǵ ġ ϰ ִ. 3. ù° : ڵ , ϰ ϴ ° : ֽù μ ǽ Ῡ ġǽ ° : ð ° : η° ȸ, ɷ . 1). ġ κ Ʈ ġ ϰ , Ϻ ڵ Ȱ ǽ ǻ ̼ϴ. ִ Ʈ ڴٴ ְŰ ٵ ̻ϰڴٴ ڵ Ǿִ ü Ͽ ڵ ܵð ʴ ̱Ƿ ġ Ȯ ƴϰ, ü Ͽ Ⱦ ȸ ɷ ̾ϱ ڵ ظ ִ. ɷ ѵ Ȯ ʰ, ź ġȸ ܿ κ ðǷ źк ʰ, Ӽ ῩǸ, ʴ´. ڰ ̳ Ͽ Ͽ ϰų ִ ٰŰ ϴ η Ȯ ȵǾ ȹ̳ å ϴ. . ġȸ λ, , κ κп ־ 찡 Ͽ åѰ谡 иġ ʴ. ڴǥȸ ǰᡤ̳ ̵鿡 ӱݵ μ . 뿪 ܰ м ƴ. ڰ ȣ ɸ ó ϸ ѷ . 氨 ϰ ϴ , ν ֿ ü ȭ ִ 2). Ź Ź ֹ ݼ ̻ Ź ǥ ̻ ο Ź Ǿ ִµ, ̰ Ź ̴. ȸ縦 Ưȸ簡 ݼ ̻ ǥ ƴϴ. 12 Ͽ ϴµ ȸ簡 ؼ Źϱ ؼ ں Źȸ ȯ ũ. Ź . ȸ ҹ - Ҵ ä - 翡 η̳ Ǽ ̺ ô - ü κ 뵵ÿ ϰ - (Ź ڴǥȸ ǻ翡 )Ͽ ű . Ź νĺ - ο ֿ δ ̶ ڴǥȸǿ κ ġ - ο ڴǥȸ ( Ӹ, ) ȭ ǹǷ ġ ȸ ̺ - ȸ ںݸ ϴ ո - ߱ Ǿ , װ ּ ֱ . ű ġ - Ź 1-2 (ʻ)ν ü ġ - ָ Ͽ (ַ ΰǺ ) ϴ üǸ ٸ ̳ Ȱ ȯ ʴ ʵ . - ű Ǵ ſ ġȸ ü ǰ, ä (ҵ, û, ° )ü , ǰ 䱸 ϴ ִ. 3) ü ְƮ ħ ο ôϸ Ͽ ϰ, ÿƮ ü ü ٸ. ü 캸, ü Ⱓ Ϲ ڴǥȸǰ ϱ ֹǻ â õǾ . ڴǥȸǰ Ǿ ϴ 찡 ü μ ʰ ִ Ź ְ Ǵ¹ ʱܰ ü οâ ȥ ں ϻ иǾ ϳ Ǽü ü ü иǰ 찡 ־ ΰǺ ðü ǹ ϵ Ǿ κ ȸ翡 ŹϹǷ Źȸ Ⱦ 찡 . 1Ⱓ ü Ͽ ǹ Ǿ ְ ڱⰣ 1-2 ̹Ƿ 2̻ μ ų ڱⰣ åȸ ֹ ɷº ü Ͽ 繫Ҹ ״ μϹǷ åȸǸ ü ġ ȯ ڴǥȸǰ ϸ ϰ ִ 찡 ִ. Ĵå , ġ, Ź, ü ϵ ְ ̴. Ʈ Ȱ ڰ ̸ ϰ ǹǷ ġ Ͽ Ѵ. Ʈ Ÿ ̸ ذϱ Ͽ ȸ ȸ Ͽ ȭϰ ȰȭϿ ü ü踦 ϿȭϿ ȿ ϸ ġȸ ʿ ȴ - ǥذ ۼ - ȸ 뺸 - ʿη - ű ڴǥ ǽ - 뿪ȸ ȯ - ⱳ ǽ - ǥؼ - ǹ ܰ 4. 繫 źк - λ, Ļ ǰ ǥȸǿ ǹǷ ü ȿ ƴ. - źк ư ¿ ǹǷ η Ȯ - ݱ ǽõ Ͽ. 緮 - ణ Ϲݻ繫 緮̰ ġȸ Ͽ ϰ ġȸ忡 ӵǴ ʷѴ. ĺ Ư¡ Ÿ ʴ´. - ĺ ־ ̰ - Ź 쿡 Ҽ 簡 ƴ϶ 繫Ҵ. ο ̴ - Ը, º ġ ̷ ̰ Ŭ ƴ϶ ̰ ũ. - ǰ ̰ ұԸ ̴ϹǷ - ٹ Ͽ ٹ Ͽ äϰ Ǿ ֹ ٶ . ð() ڰ ä ð 25 ǰ, '97. 1. 1 ð() ڰ ڸ ä Ǿ, ڰ ڴ κ Ʈ ǹ Ӹ ƴ϶ 2335 κ ٰ Ѵ. ǹ ̼ Ǹ 缺 ̴. ϰ 䱸ϰ ־ ұԸ ǰ ִ. , ȿ ؼ Ͽ ̶ ڱ Ͽ η ȮϿ Ѵ. º, Ը ʰ ߳ ϹǷ ӱλ ڵ Ǹ µ ū ̴. 5. ڴǥȸ ǥ鲲 ӱ ŵ Ѽո ϰ ϴ ʰ ϰ ִ. ڴǥμ ʰ κ ڳ ϰ ϴ ȸ Ż ӱ⸦ ä ִ ݸ, ν 뿪 ϴ ڴǥ üǴ ʰ . κ ȸ 谡 ִ Ҽ ֹ ǥ ħҺϿ ġȸ ӿ, ֹΰ Ͽ ǥ Ȥ ΰ Ѵ. Ϻ Ǵ ðڴ ں Ű鼭, ǥ ϰ ϹǷ ȸ ʰ ȵȴٰ Ϻ ֹ Ͽ ǥ üϴ 찡 . ڴǥȸ ǻ å ˾ƺ. ڵ ǽ Ῡ ǥ ڰݱ ǥ Ͽ ǰ ġȸ ϴ 찡 ־. ǥ ġȸ ݼ Ȯ ƴ. ǥ ϹǷ, ̳ ȸ Ȯ ƴ. ο γڸ ϰ Ῡȴ. ϴ ֹε ϵ ȫ ö Ͽ Ѵ. ֹ κ ǥȸ Ͽ ڴǥ ҽϴ dz عϿ λ Ѵ. ݸ鿡 ȸ DZ⸦ ϴ ߿ Ϻ ڳ Ź, ̱ǿ ʰ Ѵ. ̷ Ϻ Ʈ " "̶ ȸ ź ް ־. ϱ ؼ ġȸ ǻװ Ȳ ſ ϰ Ͽ Ͽ ҽdz ؾ Ѵ. ȸ ӱⰡ 1 Ǵ 2 Ǿ ־ ǥ ü ϰ . ӱ 1 ϴ ֵ Ծ Ͽ åӰ ö ǥ Ѵ. ݻ ü Ѱ ǹ ȣϿ ػ ̷ Ϻ ֹ {å ȸ} Ͽ ǥȸǸ ϰ ػŲ ʰ ϹǷ ̴ åȸ ʾƾ Ѵ. Ʈ ڴ ٸ Ӹ ƴ϶ Ȱ Ʈ Ư ӿ Ͱ Ǹ ؼ ġ 纸 ϱ ֹ ǰ ϳ ϵ ǻ ̲ . ̷ ǥ ƹ ص 찡 ϴ. ֹε ǽ ϴ. ġȸǿ 繫 ž Ѵ. ġȸ ǰμ 繫 ο ٹ ؾ Ѵ. κ Ʈ ġȸ ûŹ, ̱ǰ о߿ μ ǰ ϴ ʷϰ ִ. ̷ Ǹ ٹǿ ϽŰǷ Ѱ踦 Ȯ Ͽ ϰ , ҿ ؾ Ѵ. ġȸ ǹ ϰ ִµ Ͽ Ģ ҿ ǰ ؾ Ѵ. , ǥԵ ȸǺ Ͽ åӰ ϴ ٶϴ. ڱɰ åӰ ȸǿ ʰ Ͽ پ ǰŰ ø ־ ġȸ̳ Ź̳ ִ. ó θ ڽ δ Ͽ ̴. γȸ ġȸ Ǹ ϴ ٶ ϴ ʰ . γȸ ̷ ¸ ϱ γȸ ǥȸǿ 翬 ϴ Ͽ ǥȸǿ ҽŰ ִ å ãƾѴ. ġȸ ҽŰ ֹΰ ؼҵǷ ǥ ǽ ⸦ ؾ Ѵ. ֹ ȸ, , Ͽ д å üǽ Ѵ. , ǥ åӰ ǥ ȸ ÷ ȯ Ͽ Ѵ. ֹ̳ ǥ ΰ ν Ʈ Ӹ ƴ϶ Ǹ Ҿ ' Ʈ' ̴. ← 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. |
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Ư PAT ǥ |
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