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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →http://www.newspim.com/view.jsp?newsId=20140325000314 û ̱ ؿܱ³¹(FATCA) յΰ ֱǡùαڵ ȸ Ѵ. 25 û ̱ ϰ ִ ̵ ̴ 24Ϻ 4ϱ þƲ, LA, , ʶǾ 7 ֿ䵵ø ȸϸ鼭 ȸ ϱ ߴٰ . ̹ ȸ ̵ ñ ϴ ѹ 籹 ݽŰ , ѹ 籹 絵ҵ漼, ӡ , ؿ Ű(FATCA) Ұ ȹ̴. ѱ û , ̱ ȣ ȸ ֿʸ ϸ ؼ 㵵 ǽ ̴. û װ ̵ ѱ ̱ ϴ ݹ ñ ߴ ֿ ǿ Ұߴ. ̵ ̱ ۱Ͽ ȭ ȯ ѱ 絵ҵ漼 Aֽ 10 (ȭ 100 ) ϰ 10 (ȭ 125 ) 絵ϴ ѱ ̱ ǹ? ѱ ȭδ 絵 Ƿ 絵ҵ濡 Ͽ ǹ . ̱ ̱ 絵 ȯ Ͽ ȭ ȯ ݾ ҵ ϱ ݾ(100 ) 絵ݾ(125 ) 25 ҵ . , ̱ ڻ꿡 Ͽ 絵ҵ(Capital Gain) Ϻημ ϰ ǹǷ ǹ . , ѱ ڻ꿡 Ͽ ҵ ȭ ϰ ִٰ Ŀ ȯϸ鼭 ȯ , ȯ ȯ ҵ(Ordinary Income) . ֱ Ǵ ùα ̵ 1 1 絵Ͽ ϴ°? ѱ ֱ Ǵ ùα ̵ Ģ ڿ ش ʱ 1밡 1 絵Ͽ 絵ҵ . ٸ, 1밡 ⱹ 絵 1 μ ؿֹ ؿַ ⱹ , ⱹϷκ 2 ̳ 1 絵ϴ 쿡 絵 9 Ͽ ϴ 絵Ϳ Ͽ . ̱ ̱ ̵ ҵ濡 Ͽ ǹ Ƿ 1 1 ´ٰ ϴ 絵 ϴ 4 15ϱ 絵ҵ ջϿ ̱ û ҵ漼 ŰϿ . , ѱ ִ ܱμ . ̱ ֱ Ǵ ùα ̵ ڳడ ѱ θκ ӹ ѱ ̱ Ӽ ϴ°? ѱ ѱ θ , ǻ(ѱ θ) 꿡 Ͽ ѱ . , ܱ 꿡 Ͽ Ӽ Ǵ 쿡 ѱ Ӽ , ܱμ . ̱ ̱ ̵ ѱ θ ѱ ӹ 쿡 ̱ Ӽ ǹ . ӹ 갡 $100,000 ʰϴ 쿡 ϴ 4 15ϱ ҵ漼 Ű ӹ Ͽ . ٸ, ӹ ѱ θ ̱ 쿡 ̵ ̱ 꿡 Ͽ ѱ Ӽ ΰǾٰ ϴ ̱ Ӽ ǹ . ̱ ֱ Ǵ ùα ̵ ڳడ ѱ θκ , ѱ ̱ Ǵ°? ѱ ѱ ڿ ϴ Ģ̸, ڰ 쿡 Ưܼ* . ̱ ڳడ Ƿ ϸ ** . ̶, ѱ θ ̱ ڳ Ͽ 볳ǹ . * Ưܼ : ڷκ , 籹 ݡ ؿܱ¿ 豹 50%̻ ܱ ֽ ** : ڰ , , ģκ 쿡 ϴ ̱ ̱ ڿ ϴ Ģ̸ ڰ 쿡 ̱ 쿡 . ̹Ƿ ѱ θ ̱ ڳ . ٸ, ̱ ڰ $100,000 ʰϿ ܱκ 쿡 ϴ 4 15ϱ ҵ漼Ű Ͽ . ܱ 쿡 ѱ 「 」 ؿܱ Űǹ ִ°? ̶ܱ ѱ ڿ شϰ ش翬 ſ Ϸ ؿܱ ܾ 10 ʰϴ Űǹ . ٸ, ܱ ش Ű 2 żҸ Ⱓ հ谡 1 Űǹ . *(ܱ) ѹα μ ܱ ֱ Ǵ ܱ ϰ ִ (「ܵ Ա 」 2 1ȣ) ڶ ּҸ ΰų, 1 ̻ żҸ (ҵ漼 12). ⼭ żҶ ּ Ⱓ ϴ ҷμ ּҿ Ϲ Ȱ谡 ƴ Ҹ ǹϸ ֱⰣ Ʒ . żҸ Ⱓ Աϴ ⱹϴ . żҸ ΰ ִ ⱹ ٽ Ա 쿡 踦 ϴ ڻ ߾ ⱹ ϰ Ͻ Ǵ ⱹ Ⱓ żҸ Ⱓ . żҸ Ⱓ 2Ⱓ 1 ̻ 쿡 1 ̻ żҸ . ← 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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