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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →3 ȸ 1 Ģ 1. ȸ ǿ Ư * ȸ Ģ ο Ư , ȸ翡 ؼ ȸ ǹǷ ι ġ ϳ, ȸ(ոȸ) ռ Ͽ ι ձ ؿ. 2. ȸ - ȸ Ͽ Ѵ(169). * ȸ 2 : , μ 3. ȸ簳 1) ܼ Թ - ȸ(ո․ȸ) : 2 ̻ ӿ(ܼ ). - 1ȸ : ֽġѡåȸ 1 ε Ӱ(ܼ ı) 4. ȸ ɷ 1) Ǹɷ : ȸ ٸ ȸ åӻ (173). : ȸ ȣǡǡ , . * ȸ ü 빫 ϴ , ̻, , û, , , ӱǵ . ߱ . () : , Ѻ 뼳. 5. ȸ ȸ ȸ åȸ ոȸ ȸ ֽȸ ȸ 2 ̻ 1 ̻ + 1 ̻ ( ) 1 ̻ 1 ̻ 1 ̻ Ÿ 빫 ſ * Ÿ Ÿ Ÿ Ÿ (ڱ) (ڱ) ̻ȸ, ǥ̻ (Ÿα) ̻ (Ÿα) * ƴ ڵ û û û û û û길 û길 û길 7. ȸ պ 4) ֽȸ ̡ұԸպ - ֽȸ翡 شϸ ΰǸ ϰ ̻ȸ θ պ պ ұԸպ Ҹȸ ΰ ȸ ΰ Ҹȸ ǰ ְų Ҹȸ ֽѼ 90/100 ̻ ȸ簡 ϴ - պֽ ֽ 10/100 (2011 5%10%)̰, - պα ڻ 5/100 (2011 2% 5%) ֽĸżû ݴ ֽĸżû ݴ ֽĸżû - պ ȸ ֽѼ 20/100 ̻ ְ ݴϴ ұԸպ 9. ȸ 1) : ΰ ϼ ϸ鼭 ٸ ȸ Ǵ 2) ȸ簣, ȸ簣 Ǵ ֽȸ åȸ簣 10. ȸ ػ, û 1) ȸ ػ - ػ ȸ ΰ Ҹ Ǵ . ΰ ü Ҹ ƴ. ȸ û ΰ ϳ ɷ Ƿ Ȱ . ػ ո()ȸ åȸ ֽȸ ȸ Ⱓ, Ÿ µ µ µ ѻ µ Ư Ư 1 Ե µ µ պ, Ļ, Ǵ ǰ µ µ µ * åȸ : 1 Ӱ * ȸ Ǵ åӻ õ ػ 2) ȸ û - û ȸ簡 ػ óϰ ȸ ΰ ҸŰ - û(ȸ縸) : Ǵ ѻ Ƿ ٿ ϴ û. - û( ȸ) : û ϴ û 4) ȸ - ȸ : ǻ ϰ ְų ȸμ Ⱓ(5) ⸦ ʰ ִ ֽȸ. - 5 ϰ, Űϵ 2 (5+2) ػ ϰ, ػ 3 ((5+2+3) û . 2 ֽȸ . ֽȸ ں 1. ֽȸ 1) : ְ μ ֽ ں ϰ, ִ μ ݾ ѵ Ͽ ǹ δϴ ȸ. 2) ֽȸ : ں, ֽ, å 2. ں 1) ں : ֿ ȸä ȣ Ͽ ȸ簡 ؾ å ѵ ǹ. ֽ : ں = ֽļ 1ִ ݾ ֽ : ߱ Ǵ ̻ȸǷ ݾ ںݰ : ȯֽ ȯ, ̻ȸǿ ڱֽļҰ. * 2011 ں (, 5õ) * 2011 . ֿ ϳ డ. , Ϻ , Ϻ Ұ 2) ں 3Ģ ںȮ Ģ : ȸ缳 ںװ ֽμ Ȯ ʿ Ѵٴ Ģ. ȸ簡 ֹÿ (ټ). ں Ģ : ȸ簡 ں ϴ Ͽ Ѵٴ Ģ. ں Ģ, ں Ģ̶ . ںҺ Ģ : Ȯ ں ʰ Ƿ Ѵٴ Ģ. ں Ģ̶ . ں ̻ȸ ǿ ֽij ֵ ݸ ں Ҵ 䱸. * ں : ȸ缺 ֹ ̻ȸ ον ں ź¼ ϱ * ں(ں) Ģ ϱ : ֽι , ߱Ρ̻ ںå, ڱֽ 氡 Ѿ, ڱֽ , ֽ ȣ, غ ǹ , , Կ 3. ֽ : ں , ȸ翡 () ǹ. 4. å : ֽȸ ִ ڰ ѵ å δ , ߰ ǹ δ ʴ´ٴ Ģ. . ֽȸ 1. ߱⼳ ұԸȸ Ըȸ ֽμ ߱ Ѽ μ ( : ) - ߱ Ϻμ - ֽܿ ָ (ֽû༭ : ) ں ġ DZ ϰų ȸ Ҽ DZ Ǵ 2. 1) ߱ : ֽȸ ȹ̸, ()δ ߱μ Ǵ . ȸ缳 Ͽ Ǵ ʴ ڴ ߱ ƴ ڰ : ڰݿ . ɷ, ε . ι ̳ Ǹɷ ߱ : 1 ̸̻ (2001 . 3 ̻). : ߱ ȸ μ غ ϸ ߱ ȸ翡 ͼ. ߱ : 2 ̻ ߱ ü ǻ Ģ ݼǿ . 2) ۼ : ȸ Ȱ Ǵ ٺĢ. δ . : ݵ ؾ . ̱ ȸ缳ȿ . , ȣ, ȸ簡 ֽ Ѽ(ֽѼ), 1 ݾ, ȸ ϴ ֽ Ѽ, , ȸ , ߱ ֹεϹȣ ּ : ȸ簡 ȸ ߱Ρ֡ ȿ ϳ ̱ ȸ簡 ȿ . δ ¼װ Ÿ ¼ : ں ϱ , ¼ ˻̳ Ρ 縦 ƾ ϸ, ÿ ֽû༭ Ͽ Ư - ߱ ƯͰ ̸ - , ǰ Ư, ں Ģ Ǵ - , , ο ֽ - ڴ ̿ Ÿ ϴ , , Ư, ڻ Ͽ B/S ڻ ο ִ μ - , , ݰ 絵 - ȸ缺 Ŀ ϴ - ȸ δ ߱ - : ֽû༭ μ, ָ , 繫 . غ ϼ . - ߱ ƯͰ Ͻÿ * μ ȸ缺 ϴ , ȸ缺 Ŀ ϴ ļ . 3) ֽμ ߱⼳ ֽμ - ߱ 1 ̻, ߱ μ( : ) - ߱ 1 ̻, ߱ Ϻ μ(μ) - ֽܿ ָ(ֽû༭ : ) 4) ( ) ߱⼳ () : Ÿ: (¼) () (ι ä) ߱ : : - : DZ - : 5) âȸ ߱⼳ âȸ ʿ ʿ 6) ̻硤 ߱⼳ ̻硤 ߱ ǰ ݼ âȸ (⼮ 2/3 ̻ + μֽ ݼ ⼮) 7) ¼ ߱⼳ - ӵ ̻硤 ߱ο 硤 - ӵ ̻硤 âȸ 硤 ¼ ִ ߱⼳ - (˻) 硤 - (˻) âȸ 硤 ˻ û ̻簡 û ߱ û 8) - ȿ : â(ȸ缺)(ֽμ ȿ Ǵ )μ(Ǹ 絵 ȭ, ֱǹ ) ȿ 13) ļ : ȸ缺 2 ϴ μ Ͽ Ͽ Ͽ ȸں 5/100 ̻ شϴ 밡 ϴ . ļ ̿ ¼ ڳ μ ȸ ǵ ־, ƯǸ . . ֽİ 1. ֽ ں , ֽȸ ֽ : . ڴ Ǹ 1 Ͽ . ֽ Ҽ : . ֽĺҰ Ģ. 1 ̸( ̸) ֽ ֶ ϸ, ȸ ָ Ƽ óؾ . ֽ ա : ֽ Ͽ ֽļ ҽŰ ֽ ̶ ϸ, ں ֽѼ Ű ֽ ̶ . Ģ(= ֽļ Ģ) : ֽļ , ں ǹ. 2. ֽ ֱ 1) ֽ ֿ : ּ ֱǰ ָο Ǵ ο ֿ : 1 ݾ ο 2) ֽ * 2011 ֽġ ſ ֽġ̶ ϰ پϰ . 硤ܿй迡 ֽ : , 켱, Ĺ, ȥ. ǰ ѿ ֽ : ǰ ѿ ֽ Ѽ ֽѼ 4 1 ʰ ( 2 1 ). * 켱ֿ Ͽ ǰֽ ־, 2011 쿡 ǰֽ ֵ . ȯ ֽ : ȯֽ. ú ȸ ν Ұ ֽ. ݵ θ ȯϿ ϹǷ ȯ Ұϴٴ ä ٸ. * 켱ֿ Ͽ ȯֽ ־ 2011 ֽĿ Ͽ ֵ . ȯֽ ȯϿ ں (ں ). ȯ ֽ : ٸ ֽ ȯ ִ Ǹ(ȯ) ο ֽ. ȯֽ ȯ Ǵ ȸ簡 . 2011 ȯ ȸ翡 . ȯ ȿ ñ ȯֽ ȯû, ȸȯֽ ֱⰣ . ȿ¹ñ Ģ ؿ ȯ . . ֽ 絵, 㺸, 1. ֽľ絵 1) - ȸ簡 ֽľ絵 ϴ ̻ȸ - ̻ȸ 絵 : ڰ , ȸ翡 ȿ - ̻ȸ ΰźν ִ ȸ翡 ֽ 絵 ûϰų ֽĸżû - ֽľ絵 2) Ǹ 絵 - ڰ , ȸ翡 ȿ . - ȸ簡 ϴ ȸ翡 ȿ . ֱǹ ֽľ絵 - ȸ缺ġֳԱ 6 絵 : ڰ , ȸ翡 ȿ . - ȸ缺ġֳԱ 6 絵 : ڰ , ȸ翡 ȿµ . - 6 絵 쵵 6 ϸ ġ(Ƿ) ȸ ȸֽ - ȸ ֽѼ 50/100 ʰ ֽ ȸ(ȸ) ֽ - : պ , Ǹ , ֽ ȯ, ֽ . 6 óؾ. * Ǹ : ֽμ(ȸ缺 Ǵ ֹ ȿ¹) . 4) ڰ谡 ȸ ǰ - ȸ(A) ٸ ȸ(B) ֽѼ 1/10 ʰϿ ϰ ִ B簡 A ֽ ǰ . - ǰ簡 Ǵ A簡 B ֽ 1/10 ʰ : B簡 A ֽ A ȸ(50/100ʰ ) B ֽ 1/10 ʰ : B簡 A ֽ Ǵ A ȸ ֽ A A ȸ簡 Ͽ B ֽ 1/10 ʰ : B簡 A ֽ . ֽȸ 1. - ֽȸ ̹Ƿ Ȱ ϱ ϴ ʿ - ֽȸ ڰݰ ڰ Ȯϰ иǹǷ ֽȸ 3 ̶ ϸ, ̴ 濵 и ȮǾ ִ ǹ. - ֽȸ ʿ() ӽñ ִµ ʿ ȸ̻ȸǥ̻(Ǵ ӿ)(ȸ) , ӽñδ ˻ ִ. 3) ȸ ǹ ǰ Ѽ 1/4 ̻ ⼮ & ⼮ ǰ ݼ ̻硤缱, Ϲ Ư Ѽ 1/3 ̻ ⼮ & ⼮ ǰ 2/3 ̻ ̻硤, ļ Ư , ǰ ֽĵ ̻硤 ȸ翡 عåӸ 3. ̻ȸ - ֽȸ ̻ȸǥ̻硤ӿ - ̻ ȸ ƴ * ڴԿ ؼ Խù ̵Ǿϴ (2016-05-16 12:14) ← End |
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Copyright 1997-2024
TAX & LAW (ݰ )
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