
<META name="Author" content="이재욱, 세법, 세무, 세금, 조세, 소송, 조세소송, 세무소송, 변호사, 변호사 이재욱, 변호사이재욱,  법률, 법무, 변호, 형사소송, 형사, 민사, 민사소송, 국세청, 국세, 지방세, 특허, 특허청, 변리사, 변리, 특허심판, 특허무효, 이의, 법 률문제, 소송,의료, 의료소송, 법무법인, 전문가, 민형사, 대리, 의사, 무료변론, 법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트,  입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 의료사고, 수술, 병원, 이혼, 이혼소송, 위자료, 재산분할, 상속세, 증여세, 소득세, 양도소득, 양도소득 세, 상속, 증여, 여자변호사, 여자, 가사, 가사소송, 전문, 법원, 싸이, 싸이 변호사, 병역, 병역거부, 서울, 서초구, 교대역, 교대, 서울  변호사, tax, taxlalw, taxlawyer, korea taxlaw, korea, 교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 하자보증소송, 분양보증소송, 지적재산권, 지적재산권변호사, 재산권, 특허 포탈, 특허법률사무소, 특허 변호사, 특허출원, 출원, 법률사무소, lawfirm, law firm, 법, 자격증, 특허 변호사, 특허출원, 출원, 법률사 무소, lawfirm, law firm, 법, 자격증,  부동산소송, 부동산, 소송, 변호사, 서초동연예,연애,연인,연예인,연애인,변호사,연애인변호사,연예인변호사,연인변호사,가수,가요인,가수변호사,탤런트,탈렌트,변호사탈렌트,탈렌트변호사,탤런트변호사,여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,싸이,싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,병역변호사, 병역거부변호사,">
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미국 이민, 한국 이민, 

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연예, 연애, 연인, 연예인, 연애인, 연예 전문 변호사,연애인변호사, 연예인변호사, 연인변호사, 가수, 가요인, 가수 변호사, 탤런트, 탈렌트 변호사,,탈렌트 전문 변호사, 여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,
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출원, 법률사 무소, 지적재산권, 지적재산권변호사, 재산권, 특허 포탈, 특허법률사무소,  특허포탈, 특허법률사무소, 특허 변호사, 특허출원, 출원, 법률사무소, 
다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 이혼, 다문화 추방, 다문화 가족, 난민소송, 난민, 추방, removal, deportation, inadmissiblity, INA, USCIS, refugee, refuge, asylum, asylee, immigration, immigrant, visa, 
미국 이민, 한국 이민, 

외국인 전문 변호사, 외국인 이혼, 추방금지, 난민입국, 외국인 난민, 여권 연장, 외국인 전문 변호사, 외국인 추방 변호사, 추방 전문 변호사, 난민 변호사, 난민 전문 변호사, 난민, 난민소송, 난민 전문 소송, 난민 전문, 난민전문 변호사, 외국인 추방, 추방소송, 취소소송, 행정소송, 

이혼, 이혼소송, 국제 이혼, international divorce in korea, 국제 이혼 전문 변호사, 제소전화해, 제소전 화해 변호사, 화해, 제소,제소전 화해, 변호사, 이혼, 이혼절차, 세금 변호사, 세무, 이혼 변호사, 세무변호사, 세금, 이혼절차, 법률상이혼절차, 합의이혼, 
이혼서류, 이혼구비서류, 합의이혼서류, 합의이혼구비서류, 황혼 이혼, 이혼 전문 변호사, 이혼소송, 합의이혼, 합의이혼절차, 이혼절차, 이혼소송절차, 이혼소송 변호사, 이혼 변호사,여자변호사,  

 병역 변호사, 병역전문 변호사, 병역 전문 변호사,   법원, 싸이, 싸이 변호사, 병역, 병역거부,  병역 변호사, 병역전문 변호사, 병역 전문 변호사, 국외여행허가, 국외여행허가 신청, 국외여행허가기간 연장, 연장신청, 연장, 여권, 
여권발급, 여권 재발급, 여권 연장, 여권 거부처분, 병역비리, 병무비리, 병역법위반, 병역법 형사처벌, 병역법위반 소송, 형사고발,병역의무, 병무 상담, 병역의무, 법무부, 싸이, 싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,
병무 변호사, 병무 전문 변호사, 병무청, 현역병, 입영, 거부처분, 입영연기, 병역 소송 변호사,병무, 병역문제, 국적, 국적법, 국적취소, 국적포기, 국적상실, 국적 포기 신고, 국적 포기 신청, 국적회복, 국적상실신고, 국적 상실 신청, 국적소송, 
병역변호사, 병역거부변호사, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 

 
 민형사, 대리, 의사, 무료변론, 민사소송, 민사 소송, 민사 전문 변호사, 제소전화해, 제소전화해 변호사, 화해, 제소, 제소전 화해 변호사, 제소전 화해, 제소전화해,
부동산변호사, 부동산 변호사, 부동산 전문 소송, 부동산 전문 변호사, 부동산소송, 하자보증소송, 분양보증소송, 하자보증소송, 분양보증소송,  건축, 건축법, 건축법위반, 민법, 변호사 자격증,   아파트 하자 소송, 아파트 소송, 입주자대표, 
입주자대표위원회, 관리사무소, 재건축, 재개발, 재건축 소송, 재개발 소송,  법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트 , 입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법,
 
교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사,손해배상청구소송, 의료소송, 병원 소송, 의료사고, 수술, 병원,  의료사고, 수술, 병원, 향후치료비, 수술비, 기왕치료비, 교통사고, 고통사고 손해배상, 보험회사, 교통사고 전문, 교통사고 전문 변호사, 교통 전문 변호사, 산재보험, 산업재해보상보험, 산재소송, 산재소송 전문
산업재해 보험 전문 변호사, 산업재해 소송, 산재전문변호사, 
 

서울, 서초구, 서초동, 교대역, 교대, 교대역 변호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 추방, 다문화 가족, 난민소송, 
학폭,학교폭력, 학생폭력, 학생 소년, 소년범, 소년사건, 가정법원 소년부, 성희롱, 성폭력, 직장 성희롱, 성범죄, 성범죄 전문 변호사, 성희롱 전문, 성폭력 전문 변호사, 성희롱 고발, 성폭력 고발, 성희롱 고발, 재심, 재산권, 

연예, 연애, 연인, 연예인, 연애인, 연예 전문 변호사,연애인변호사, 연예인변호사, 연인변호사, 가수, 가요인, 가수 변호사, 탤런트, 탈렌트 변호사,,탈렌트 전문 변호사, 여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,
연인변호사, 가요인,가수 변호사, 변호사탈렌트, 연예계약, 연예인 출연 계약, 전속계약, 전속계약 소송, 전속계약위반, 연예인 전속계약, 전속계약 파기, 전속 계약, 손해배상,피해
 

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다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 이혼, 다문화 추방, 다문화 가족, 난민소송, 난민, 추방, removal, deportation, inadmissiblity, INA, USCIS, refugee, refuge, asylum, asylee, immigration, immigrant, visa, 
미국 이민, 한국 이민, 

외국인 전문 변호사, 외국인 이혼, 추방금지, 난민입국, 외국인 난민, 여권 연장, 외국인 전문 변호사, 외국인 추방 변호사, 추방 전문 변호사, 난민 변호사, 난민 전문 변호사, 난민, 난민소송, 난민 전문 소송, 난민 전문, 난민전문 변호사, 외국인 추방, 추방소송, 취소소송, 행정소송, 

이혼, 이혼소송, 국제 이혼, international divorce in korea, 국제 이혼 전문 변호사, 제소전화해, 제소전 화해 변호사, 화해, 제소,제소전 화해, 변호사, 이혼, 이혼절차, 세금 변호사, 세무, 이혼 변호사, 세무변호사, 세금, 이혼절차, 법률상이혼절차, 합의이혼, 
이혼서류, 이혼구비서류, 합의이혼서류, 합의이혼구비서류, 황혼 이혼, 이혼 전문 변호사, 이혼소송, 합의이혼, 합의이혼절차, 이혼절차, 이혼소송절차, 이혼소송 변호사, 이혼 변호사,여자변호사,  

 병역 변호사, 병역전문 변호사, 병역 전문 변호사,   법원, 싸이, 싸이 변호사, 병역, 병역거부,  병역 변호사, 병역전문 변호사, 병역 전문 변호사, 국외여행허가, 국외여행허가 신청, 국외여행허가기간 연장, 연장신청, 연장, 여권, 
여권발급, 여권 재발급, 여권 연장, 여권 거부처분, 병역비리, 병무비리, 병역법위반, 병역법 형사처벌, 병역법위반 소송, 형사고발,병역의무, 병무 상담, 병역의무, 법무부, 싸이, 싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,
병무 변호사, 병무 전문 변호사, 병무청, 현역병, 입영, 거부처분, 입영연기, 병역 소송 변호사,병무, 병역문제, 국적, 국적법, 국적취소, 국적포기, 국적상실, 국적 포기 신고, 국적 포기 신청, 국적회복, 국적상실신고, 국적 상실 신청, 국적소송, 
병역변호사, 병역거부변호사, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 

 
 민형사, 대리, 의사, 무료변론, 민사소송, 민사 소송, 민사 전문 변호사, 제소전화해, 제소전화해 변호사, 화해, 제소, 제소전 화해 변호사, 제소전 화해, 제소전화해,
부동산변호사, 부동산 변호사, 부동산 전문 소송, 부동산 전문 변호사, 부동산소송, 하자보증소송, 분양보증소송, 하자보증소송, 분양보증소송,  건축, 건축법, 건축법위반, 민법, 변호사 자격증,   아파트 하자 소송, 아파트 소송, 입주자대표, 
입주자대표위원회, 관리사무소, 재건축, 재개발, 재건축 소송, 재개발 소송,  법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트 , 입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법,
 
교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사,손해배상청구소송, 의료소송, 병원 소송, 의료사고, 수술, 병원,  의료사고, 수술, 병원, 향후치료비, 수술비, 기왕치료비, 교통사고, 고통사고 손해배상, 보험회사, 교통사고 전문, 교통사고 전문 변호사, 교통 전문 변호사, 산재보험, 산업재해보상보험, 산재소송, 산재소송 전문
산업재해 보험 전문 변호사, 산업재해 소송, 산재전문변호사, 
 

서울, 서초구, 서초동, 교대역, 교대, 교대역 변호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 추방, 다문화 가족, 난민소송, 
학폭,학교폭력, 학생폭력, 학생 소년, 소년범, 소년사건, 가정법원 소년부, 성희롱, 성폭력, 직장 성희롱, 성범죄, 성범죄 전문 변호사, 성희롱 전문, 성폭력 전문 변호사, 성희롱 고발, 성폭력 고발, 성희롱 고발, 재심, 재산권, 

연예, 연애, 연인, 연예인, 연애인, 연예 전문 변호사,연애인변호사, 연예인변호사, 연인변호사, 가수, 가요인, 가수 변호사, 탤런트, 탈렌트 변호사,,탈렌트 전문 변호사, 여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,
연인변호사, 가요인,가수 변호사, 변호사탈렌트, 연예계약, 연예인 출연 계약, 전속계약, 전속계약 소송, 전속계약위반, 연예인 전속계약, 전속계약 파기, 전속 계약, 손해배상,
 
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}
 
/* Style the active link (or home/logo) */
.headnav a:active {
  background-color: red;
  color:white;
 
} 


</style>

 
<!-- 상단 햄버거 전체 메뉴 끝 -->
<!-- 햄버거용 Top Navigation Menu  끝  -->


<!-- 상단 2단 드롭다운 접히는메뉴 Style 시작 -->


<link rel="stylesheet" href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/4.7.0/css/font-awesome.min.css">
<style>
.btn {
  background-color: #2196F3;
  color: white;
  padding: 2 4 6 8px;
  font-size: 12px;
  border: none;
  outline: none;
}

.dropdown {
  position: absolute;
  display: inline-block;
}

.dropdown-content {
  display: none;
  position: absolute;
  background-color: #f1f1f1;
  min-width: 100px;
  z-index: 1;
}

.dropdown-content a {
  color: black;
  padding: 2 4 6 8px;
  text-decoration: none;
  display: block;
}

.dropdown-content a:hover {background-color: #ddd}

.dropdown:hover .dropdown-content {
  display: block;
}

.btn:hover, .dropdown:hover .btn {
  background-color: #0b7dda;
}
</style>

<!-- 상단 2단 드롭다운 접히는메뉴 Style 끝 -->


 <!-- 섭메뉴 시작 -->


<!-- 최상단 2단 숨김 네비 메뉴  How TO - Slide Down a Bar on Scroll 시작  -->


<style>
body {
  margin: 0;
  background-color: #f1f1f1;
  font-family: Tahoma;
}

#Topnavbar {
  background-color: #333;
  position: fixed;
  top: -50px;
left:  ;
right: ;
  width:100%;
  display: block;
  transition: top 0.3s;
}

#Topnavbar a {
  float: left;
  display: block;
  color: #a2f2f2;
  text-align: center;
  padding: 5px;
  text-decoration: none;
  font-size: 12px;
}

#Topnavbar a:hover {
  background-color: #ddd;
  color: black;
}


#Topnavbar a.active {
  background-color: #4CAF50;
  color: black;
}

#Topnavbar a.nonactive {
  background-color: #ff0000;
  color: black;
}
#Topnavbar a.nonactive2 {
  background-color: #000000;
  color: white;
}

</style>


<!-- 최상단 숨김 네비 메뉴  How TO - Slide Down a Bar on Scroll 끝  -->


<!-- 자작 예약 메뉴 플로팅 메뉴 floating menu 시작 -->

 <style>

  .floating-menu {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:430;
   overflow:auto;

  }

  .floating-menu0 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:410;
   overflow:auto;

  }


  .floating-menu1 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:390;
   overflow:auto;

  }

  .floating-menu2 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:370;
   overflow:auto;

  }

  .floating-menu3 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:350;
   overflow:auto;

  }

  .floating-menu4 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:330;
   overflow:auto;

  }

  .floating-menu5 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:310;
   overflow:auto;

  }

  .floating-menu6 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:300;
   overflow:auto;

  }


  .floating-menu a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: red;

  }


  .floating-menu0 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: darkblue;

  }


  .floating-menu1 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: darkblue;

  }

  .floating-menu2 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: red;

  }


  .floating-menu3 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: blue;

  }

  .floating-menu4 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: purple;

  }


  .floating-menu5 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: blue;

  }

  .floating-menu6 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: darkblue;
 
  }

.floating-menu:hover {
  background-color: yellow;
}

.floating-menu0:hover {
  background-color: red;
}
.floating-menu1:hover {
  background-color: red;
}
.floating-menu2:hover {
  background-color: skyblue;
}
.floating-menu3:hover {
  background-color: yellow;
}
.floating-menu4:hover {
  background-color: yellow;
}
.floating-menu5:hover {
  background-color: yellow;
}
.floating-menu6:hover {
  background-color: yellow;
}
</style>

 
<!-- 자작 예약 메뉴 플로팅 메뉴 floating menu 끝 -->


<!-- 상단 접히는 메뉴 스타일 시작 -->

<style>
        body { font-family:Arial, Helvetica, Sans-Serif; font-size:12px; margin:2px 5px;}

        /* dropmenu */
       #dropmenu{ margin:0px; padding:0px; list-style:none; color:#000000; line-height:auto; display:auto; float:center; z-index:1000;position: relative; }
       #dropmenu a { color:dddddd; text-decoration:none; }
       #dropmenu > li {background:#000000 none repeat scroll 0 0; cursor:pointer; float:left; position:relative;padding:5px 5px; position:relative;}
       #dropmenu > li a:hover {color:#ff0000;}
       #dropmenu .logo {background:"#000000" none repeat scroll 0% 0%; padding:0px; background-color:#4CAF50;}
 	
        /* sub-menus*/
       #dropmenu ul { padding:0px; margin:0px; display:block; display:block;}
       #dropmenu li ul { position:absolute; left:-0px; top:0px; margin-top:20px; width:180px; line-height:auto; background-color:#000000; color:#fffff; /* for IE */ display:none; }
       #dropmenu li:hover ul { display:block;}

       #dropmenu li ul li{ display:block; margin:5px 20px; padding: 5px 0px;  border-top: dotted 1px white; list-style-type:none; }
       #dropmenu li ul li:first-child { border-top: none; }
       #dropmenu li ul li a { display:block; color:#ffffff; }
       #dropmenu li ul li a:hover { color:#ff0000; }

        /* main submenu */
       #dropmenu, main { left:0px; top:-20px; padding-top:0px; background-color:#000000; color:#ffffffe; z-index:999;}

</style>


<!-- 상단 접히는 메뉴 스타일 끝 -->


<!-- 하단 top 버튼 메뉴 전체 시작 -->

<!-- 하단 우측 구석 Top 버튼 메뉴 시작 -->

<style>
body {
  font-family: tahoma;
  font-size: 20px;
}

#myBtn {
  display: none;
  position: fixed;
  bottom: 90px;
  right: 0px;
  z-index: 99;
  font-size: 15px;
  border: none;
  outline: none;
  background-color: red;
  color: white;
  cursor: pointer;
  padding: 15px;
  border-radius: 4px;
}

#myBtn:hover {
  background-color: #555;
}
</style>

<!-- 하단 우측 구석 Top 버튼 메뉴 끝 -->


<!-- 하단 top 버튼 메뉴 시작-->


<style>
button.myBtn {
  padding:0.6em 2em;
  border-radius: 8px;
  color:#fff;
  background-color:#1976d2;
  font-size:1.1em;
  border:10;
  cursor:pointer;
  margin:1em;
}

button.myBtn.green
{
    background-color:#2e7d32;
}

button.myBtn.red
{
    background-color:#c62828;
}
</style>

<!-- 하단 top 버튼 메뉴 끝 -->


<!-- 하단 top 버튼 메뉴 전체 끝 -->


<!-- 상단 한국인 외국인 선택 보드 메뉴 시작 -->

<style>
* {box-sizing: border-box}

/* Set height of body and the document to 100% */

body, html {
  height: auto;
  margin: 0;
  font-family: Arial;
   float: left;
 
  border: 1px solid #ccc;
}


.disabled {
  background-color: #777
  color: white;
  cursor: none;
}


/* Clear floats after the tab */
.clearfix::after {
  content: "";
  clear: both;
  display: table;
}

/* Change background color of buttons on hover */
.tab button:hover {
  background-color: #ddd;
}

/* Create an active/current "tab button" class */
.tab button.active {
  background-color: #ccc;
}


/* Style tab links */

.tablink {
  background-color: #555;
  color: #ffffff;
  font-weight:bold;
  float: center;
  border: solid;
  outline: none;
  cursor: hand;
  padding: 2px 2px;
  font-size: 12px;
  width: 24%;
}

.tablink:hover {
  background-color: #999;
}

/* Create an active/current tablink class */
.tablink.active {
  background-color: #ccc;
}

/* Style the tab content */
.tabcontent {
  color: #000000;
  display: solid;
  padding: 5px 5px;
  text-align: left;
    border: 1px solid #ccc;
  border-top: none;
   float: left;
}


@media screen and (max-width: 600px) {
  .topnav a, .topnav input[type=text] {
    float: none;
    display: block;
    text-align: left;
    width: 100%;
    margin: 0;
    padding: 14px;
  }
  
    .topnav input[type=text] {
    border: 1px solid #ccc;  
  }
}


#Translation {background-color:whitesmoke;} 
#Koreans {background-color:whitesmoke;}
#Aliens {background-color:whitesmoke;}
#Blogs {background-color:whitesmoke;} 
#Koreansindex {background-color:whitesmoke;}
#Aliensindex {background-color:whitesmoke;}

</style>


<!-- 상단 한국인 외국인 선택 보드 메뉴 끝 -->


<!--멀티택 시작 -->
<script language=javascript>

var oCurtab ="1";	//활성화 되어 있을 탭번호

function photoTab(nCurtab){

if( oCurtab != nCurtab){        //다른 탭을 클릭
 
document.getElementById('pTab'+oCurtab).style.display = 'none';                                        //none은 비활성화
document.getElementById('pTab'+nCurtab).style.display = '';			
	oCurtab = nCurtab;
		}			
	}
</script>


<!--멀티택 끝 -->


<!-- Sticky element scroll down 시작 -->
<style>
div.sticky {
  position: -webkit-sticky;
  position: sticky;
  top: 0;
  background-color: white;
  padding: 10px;
  font-size: 12px;
}
</style>

<!-- Sticky element scroll down 끝 -->


<!-- index 전체 메뉴 다단(multi column) 시작 -->


    <style>
      .column{
        text-align: center;
        column-count: 4;
   column-width: 0.1%; 
        column-gap: 0.1%;
        column-rule-style: dotted;
        column-rule-width: 0.1%;
        column-rule-color: whitesmoke;
      }
      h1{
        column-span: all;
      }
    </style>


<!-- index 전체 메뉴 다단(multi column) 끝 -->


<!-- 버튼 메뉴바 장식 2단 시작 -->


  <style>
  
  .form input:focus {
  background: #FFFFAD;
  outline: none;
}

.buttons {
  text-align: left;
}

.buttons input {
  font-size: 2.5em;
  font-weight: bold;
  font-family: "Arial", serif;
  padding: 8px 40px;
  background: #4470B6;
  border: 0px;
  margin-left: 0px;
  margin-right: 50px;
  margin-top: 50px;
  -moz-border-radius: 50px;
  -webkit-border-radius: 50px;
  border-radius: 50px;
  -webkit-box-shadow: 0 0 4px rgba(0, 0, 0, .75);
  -moz-box-shadow: 0 0 4px rgba(0, 0, 0, .75);
  box-shadow: 0 0 4px rgba(0, 0, 0, .75);
  color: #FFFAFA;
}

.buttons input:hover
{
  background-color: #50627E;
  outline: none;
  -webkit-box-shadow: 0 0 1px rgba(0, 0, 0, .75);
  -moz-box-shadow: 0 0 1px rgba(0, 0, 0, .75);
  box-shadow: 0 0 1px rgba(0, 0, 0, .75);
}

.buttons input:focus {
  outline: none;
}

  </style>
  
  
<!-- 메뉴바 장식 2단 끝-->


<!-- 에디터 게시판 summernote 오픈소스 include libraries(jQuery, bootstrap) 시작 -->


<link href="http://netdna.bootstrapcdn.com/bootstrap/3.3.5/css/bootstrap.css" rel="stylesheet">
<script src="http://cdnjs.cloudflare.com/ajax/libs/jquery/3.2.1/jquery.js"></script> 
<script src="http://netdna.bootstrapcdn.com/bootstrap/3.3.5/js/bootstrap.js"></script> 


<!-- include summernote css/js 시작-->
<link href="http://cdnjs.cloudflare.com/ajax/libs/summernote/0.8.8/summernote.css" rel="stylesheet">


<script src="http://cdnjs.cloudflare.com/ajax/libs/summernote/0.8.8/summernote.js"></script>

<script src="lang/summernote-ko-KR.js"></script>
<!-- include summernote-ko-KR 끝 --> 

 
<!-- 에디터 게시판 summernote 오픈소스 include libraries(jQuery, bootstrap) 끝 -->

 
 <!-- Google Tag Manager -->
 
 
<script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=
'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
})(window,document,'script','dataLayer','GTM-XXXX');</script>

<script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=
'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
})(window,document,'script','dataLayer','GTM-YYYY');</script>
 

<script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=
'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
})(window,document,'script','dataLayer','GTM-XXXX');

import flash.display.*;
import flash.events.*;
import flash.external.*;
mybutton_btn.addEventListener(MouseEvent.MOUSE_UP, onButtonClick);
function onButtonClick( Event:MouseEvent ):void {
  var name:String= "FLASH_EVENT";
  if (ExternalInterface.available) {
    ExternalInterface.call('dataLayer.push',{'event': name});
  }
}

</script>


<!-- End Google Tag Manager -->
 
 
<!-- rss 시작 -->

<link rel="alternate" type="application/rss+xml" title="TAX & LAW (세금과 법률)" href="http://taxnlaw.co.kr/rss.xml">
<!-- rss 끝 -->


<script data-ad-client="ca-pub-1311512923167512" async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script>
 

<!-- 공지사항 팝업창 시작 -->

<script language="Javascript"> 
<!-- 
function setCookie( name, value, expiredays ) { 
    var todayDate = new Date(); 
        todayDate.setDate( todayDate.getDate() + expiredays ); 
        document.cookie = name + "=" + escape( value ) + "; path=/; expires=" + todayDate.toGMTString() + ";" 
    }
function closeWin() { 
    if ( document.notice_form.chkbox.checked ){ 
        setCookie( "maindiv", "done" , 1 ); 
    } 
    document.all['divpop'].style.visibility = "hidden"; 
} 
//-->  
</script> 

<!-- 공지사항 팝업창 끝 -->


<script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-1311512923167512"
     crossorigin="anonymous"></script>


</head>


<body  oncontextmenu="return true"  oncopy="return true" oncut="return true" onpaste="return true">  


<!-- 공지사항 팝업창 시작 -->

<!-- POPUP --> 
<div id="divpop" style="position:absolute;left:auto;top:10%;z-index:200;visibility:hidden;"> 
<table width=auto height=auto cellpadding=2 cellspacing=2> 

<tr>
<td style="border:5px red solid" height=auto align=center bgcolor=red> 
<font color=white>
<b>
공지사항(Notice)
</b>
</font>
</td>
</tr>
<tr> 
        <form name="notice_form"> 


    <td style="border:5px red solid" height=auto align=center bgcolor=skyblue> 
 
        <input type="checkbox" name="chkbox" value="checkbox">
<font color=blue>

[체크: 오늘 하루 이 창을 열지 않음]

</font>
 
 
 <a href="javascript:closeWin();">
<B>
<font color=red>
[닫기(Close)]
</font>
</B>
</a> 

 
<br>
(Check the Box: No more popup for today)
    </td> 
</tr> 


<tr> 
    <td style="border:5px red solid" height=auto align=center bgcolor=ffffff2> 
<a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=kretainerfee&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=47#gsc.tab=0">
  
 <h4 style="text-align:center;">
상담안내</h4>
 

<h6 style="text-align: left;text-color:blue">
상담은 반드시 유료.<br>
내방상담은 반드시 상담료(유료상담안내참조) 선납후,<br>
코로나백신접종완료자를 상대로 제공함.<br>
미접종자는 온라인(이메일,전화)으로만 상담료선납후 제공<br>
무료상담은 제공하지 않음(사건선임완료목적의 경우만 예외)<br>
유료상담비는 유료상담안내 참조


<font color=red>유료상담안내 바로가기</font>
</a>
</h6>

    </td> 
</tr> 
 

<tr> 
    <td style="border:5px red solid" height=auto align=center bgcolor=ffffff8> 
<a href = "http://www.taxnlaw.co.kr/bbs/view.php?id=econsultingfee&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=1#gsc.tab=0">
   
<h4 style="text-align:center;">
For Foreigners: Service Information</h4>
 

<h6 style="text-align:left;">
For Clients who are foreigners, <br>
please visit the following link 
<br>for further service information. <br>
Click -> Foreign Clients Service</a>
</h6>

    </td> 
</tr> 


        </form> 
</table> 
</div> 
<script language="Javascript"> 
cookiedata = document.cookie;    
if ( cookiedata.indexOf("maindiv=done") < 0 ){      
    document.all['divpop'].style.visibility = "visible"; 
    } 
    else { 
        document.all['divpop'].style.visibility = "hidden"; 
} 
</script>


<!-- 공지사항 팝업창 끝 -->


<table bgcolor="white"  align="center" valign="top" cellpadding="0" cellspacing="0" width="100%" height=auto > 				 
 
<tr>		 		
<td style='border-width:0 0 0 0;border-color:yellow;border-style:outset;table-layout:auto'>  
 
</td>
</tr>
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<b>

ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK 

</b>

<br> 

&lowast; [FOR AlienS - ENGLISH LANGUAGE LEGAL SERVICES in Counseling, Application and LITIGATION & TRIAL IN COURTS and TRIBUNALS in KOREA] 

<br>

 INTERNATIONAL DIVORCE, CIVIL, REAL ESTATE, PERSONAL INJURY, DAMAGES, TRAFFIC ACCIDENT, FRAUD, PENAL LAW, CRIMINAL TRIAL, FELONY, GUILTY PLEA, LEASE, RENTAL LAW, IMMIGRATION, INVESTMENT, TAX, INCORPORATION, TRADE, CONTRACT, 
DISPUTE IN CORPORATION,  GOVERNMENT TREATMENT, REFUGEE, REMOVAL, VISA, PERMANENT RESIDENCE, CITIZENSHIP] 

<br>

For more information for the services Attorney LEE provide for the Aliens who want for legal services in Korea, Please do not hesitate to click the below MENU link for <a href="http://www.taxnlaw.co.kr/bbs/view.php?id=econsultingfee&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=1"><font color="red">"SERVICES FOR AlienS"</font></a>. 
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=pasan">개인파산,회생,면책</a>                 </li>
                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=pasancorp">법인파산신청,기업회생신청</a></li>


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	<li><a href="#"> 병역,기타</a>
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=immigration">미국이민</a></li>
 
                   <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=patentlaw">특허,침해소송</a>                    </li>
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=artbusinessbasic">Art Dealing, 미술품거래 분쟁</a>                    </li>
                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=entertainmentlaw">엔터테인먼트 법률사건</a></li>
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=mna">기업인수,M&A, 합병,주식분쟁</a>                    </li>
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<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=schoolharass'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<font color=blue><b>행정<br>헌법<br>노동</font></b>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=militarycriminaltrial'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<b>병역<br>여권<BR>국적
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=patentlaw'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<font color=blue><b>특허<br>PAT<br>상표</font>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=defamation'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<font color=red>모욕<br>명예<br>훼손</font>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=entertainmentcontract'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<b><font color=blue>연예<br>ART<br>예술</b>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=generalcriminal'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<b>형사<br>범죄<br>고소</b>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=internationalcontract'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<font color=blue>관세<br>국제<br>통관</font</b>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=ailanews'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<font color=blue><b>USA<br>이민<br>VISA
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=divorce'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<font color=red><b>이혼<br>상속<br>가사<b>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/view.php?id=eretainerfee&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=1'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<B><font color=red>Foreign<br>Clients<br></font
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=201702'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
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<font color=#ff0000 face='tahoma' >
 

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</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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																								[Category]
												<br>
											
												
												<font color=red>
													  U.S.A. IRS Foreign Bank Account Report [FBAR. 미국 연방 국세청 해외금융계좌신고(납세의무자) 제도]-1만불이상													
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<table bgcolor="transparent"  align="center" valign="top"  width="80%" height="auto"   style='border-width:0 0 0 0;border-color:whitesmoke;border-style:inset;table-layout:auto' > 				 
 	  
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<td>

  <div width="100% height=auto  class="column">
  
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<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=tax"  
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<!--  Details Form 시작 -->
 

<font color=#000000 face='tahoma' >

<ul>
<li>
세무소송(조세부과처분) 일반, 개요, 절차</li>
</ul>
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</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=taxeducation"  
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<ul>
<li>
세법강의 (국세기본법)</li>
</ul>
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</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=taxreturn"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<font color=#000000 face='tahoma' >

<ul>
<li>
세무신고대리</li>
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</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=taxinvestigation"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<font color=#000000 face='tahoma' >

<ul>
<li>
특별세무조사 조사대리,조사불복</li>
</ul>
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<!--  Details Form 끝 -->
 
 
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</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=incometax"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
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<!--  Details Form 시작 -->
 

<font color=#000000 face='tahoma' >

<ul>
<li>
소득세(Income TAX) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
</ul>
</font>


<!--  Details Form 끝 -->
 
 
</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=gifttax"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
nowrap 
style='padding:2 10 0 10;border-width:0 0 1 0;border-color:E0E0E0;border-style:dotted;' 
style=cursor:hand; >


<!--  Details Form 시작 -->
 

<font color=#000000 face='tahoma' >

<ul>
<li>
상속세(Estate TAX) & 증여세(Gift TAX)  부과처분 무효확인 & 취소청구 심판 & 소송</li>
</ul>
</font>


<!--  Details Form 끝 -->
 
 
</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=corporatetax"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
nowrap 
style='padding:2 10 0 10;border-width:0 0 1 0;border-color:E0E0E0;border-style:dotted;' 
style=cursor:hand; >


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<font color=#000000 face='tahoma' >

<ul>
<li>
법인세(Corporate TAX) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
</ul>
</font>


<!--  Details Form 끝 -->
 
 
</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=vat"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<font color=#000000 face='tahoma' >

<ul>
<li>
부가가치세(VAT) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
</ul>
</font>


<!--  Details Form 끝 -->
 
 
</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=transfertax"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<font color=#000000 face='tahoma' >

<ul>
<li>
양도소득세 부과처분 무효확인 & 취소청구 심판 & 소송</li>
</ul>
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<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=localtax"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<font color=#000000 face='tahoma' >

<ul>
<li>
지방세부과처분 무효확인 & 취소 심판청구 & 소송</li>
</ul>
</font>


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</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=totalrealpropertytax"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<font color=#000000 face='tahoma' >

<ul>
<li>
종합부동산세, 재산세(보유세) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
</ul>
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</td>


</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=costrecognition"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<ul>
<li>
세무조정, 비용인정, 비용부인, 손금산입, 손금부인</li>
</ul>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=nonprofit"  
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<ul>
<li>
비영리법인(종교법인, 교회, 성당, 절, 학교법인, 자선단체) 과세처분 무효확인 & 취소청구 심판 & 소송</li>
</ul>
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</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=taxspecial"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<font color=#000000 face='tahoma' >

<ul>
<li>
조세특례제한법 & 세금 우대 조항의 적용과 경정처분거부처분 취소청구소송</li>
</ul>
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</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=taxcrime"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<font color=#000000 face='tahoma' >

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조세범처벌법 위반죄 & 형사사건 조사, 변호 업무 서비스</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=koreataxassessment"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<ul>
<li>
국세징수법, 징수절차 이의,취소,무효확인</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=assessmentextortion"  
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부담금,과징금,환수금</li>
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<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=certifiedtaxbase"  
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과세시기표준액,과세표준</li>
</ul>
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<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=ntxappeal"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<ul>
<li>
국세삼사청구</li>
</ul>
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</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=auditappeal"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<ul>
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감사원 심사청구</li>
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</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=realestatetax"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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U.S.A. Foreign Account Tax Compliance Act [FATCA 미국 연방 재무부 해외 금융자산신고(납세의무자) 및 계좌정보통지(해외금융기관) 제도]-5만불이상</li>
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U.S.A. Federal Gift Tax, Estate Tax (미국 연방 증여세,상속세)</li>
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U.S.A. IRS Foreign Bank Account Report [FBAR. 미국 연방 국세청 해외금융계좌신고(납세의무자) 제도]-1만불이상</li>
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U.S.A. Federal Income Tax (미국 연방 소득세)</li>
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											[Category]
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												  U.S.A. IRS Foreign Bank Account Report [FBAR. 미국 연방 국세청 해외금융계좌신고(납세의무자) 제도]-1만불이상													
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		Individuals Filing the Report of Foreign Bank and Financial Accounts (FBAR)		</font>
	 
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<h5 class=p11>Start &rarr;</h5>

<br>


  <a href=http://bsaefiling.fincen.treas.gov/NoRegFBARFiler.html target=_blank>http://bsaefiling.fincen.treas.gov/NoRegFBARFiler.html</a><br />
<br />
<br />
THIS PAGE IS FOR INDIVIDUAL FBAR FILERS ONLY<br />
<br />
To file the FBAR as an individual, you must personally and/or jointly own a reportable foreign financial account that requires the filing of an FBAR (FinCEN Report 114) for the reportable year. There is no need to register to file the FBAR as an individual.<br />
If you are NOT filing the FBAR as an individual (as in the case of an attorney, CPA, or enrolled agent filing the FBAR on behalf of a client) you must obtain an account to file the FBAR by registering to Become a BSA E-Filer<br />
 <br />
Select Your FBAR E-Filing Method<br />
PDF Form<br />
Adobe Reader is required<br />
<br />
Pdf image<br />
<br />
 <br />
bullet&nbsp;&nbsp; Work at your own pace<br />
bullet&nbsp;&nbsp; Save as you go / Reuse form<br />
bullet&nbsp;&nbsp; Offline form preparation<br />
<br />
 <br />
System Requirements<br />
 <br />
Online Form<br />
Adobe Reader NOT required<br />
<br />
html5 image<br />
<br />
 <br />
bullet&nbsp;&nbsp; You are ready to file today<br />
bullet&nbsp;&nbsp; One-time submission<br />
bullet&nbsp;&nbsp; Online form preparation<br />
<br />
 <br />
System Requirements<br />
 <br />
* 관리자님에 의해서 게시물 이동되었습니다 (2016-05-16 19:27)<!--"<-->


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&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=17"  ><font class=list_han><font class=list_han><font class=list_han>미국의 해외계좌 신고제도 작성자	주뉴욕총영사관 작성일	2019-06-26 첨부1	미국의 해외금융계좌 국세청(IRS) 보고제도.hwp 파일다운로드 미국의 해외금융계좌 국세청(IRS) 보고제도.hwp 첨부파일 미리보기 첨부2	FAQ (1~10).hwp 파일다운로드 FAQ (1~10).hwp 첨부파일</a><font class=list_han><font class=list_han><font class=list_han></font>


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<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=16"  ><font class=list_han><font class=list_han><font class=list_han>  FAQ 1 FBAR와 FATCA의 제정 배경은?   o FBAR은 1970년 자금세탁 등 금융기관을 이용한 탈세를 방지하기 위해 The Bank Secrecy Act(BSA)에 제정된 것임  o FATCA는 2010년 역외탈세를 방지하기 위해 The Hiring Incenctives to Restore Employment (HIRE) Act에 제정</a><font class=list_han><font class=list_han><font class=list_han></font>


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&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=15"  ><font class=list_han><font class=list_han><font class=list_han> 미국의 해외금융계좌 국세청(IRS) 보고제도   FBAR (Report of Foreign Bank and Financial Accounts) 1. 보고의무자  o 미국의 시민권자(citizens) 또는 거주자(resident aliens), 미국에서 사업을 영위하는 개인 및 법인(파트너쉽, 신탁 등 포함) 2. 보고 대상  o 해</a><font class=list_han><font class=list_han><font class=list_han></font>


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&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=14"  ><font class=list_han><font class=list_han><font class=list_han>미국 국세청 (IRS)에 세금보고의 의무가   있으시는 분들은 World Wide Income  (미국 포함 전 세계에서 얻은 소득이 기준)   세금보고를 하셔야 한다는 것은 아실 겁니다.   &#8203;  세금보고뿐만 아니라 해외에 (예를 들어 한국)   금융 계좌가 있는 분들은 일반 세�</a><font class=list_han><font class=list_han><font class=list_han></font>


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&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=13"  ><font class=list_han><font class=list_han><font class=list_han>해외금융계좌신고 FBAR란?</a><font class=list_han><font class=list_han><font class=list_han></font>


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&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=12"  ><font class=list_han><font class=list_han><font class=list_han> [미국 세법] 해외계좌보고(FBAR) 보고기한 변경 및 6개월 자동 연장에 관하여 [미국 세법] 해외계좌보고(FBAR) 보고기한 변경 및 6개월 자동 연장에 관하여     2016년도분에 대한 해외계좌보고 (FBAR: Report of Foreign Bank & Financial Accounts)와 관련하여 그 보</a><font class=list_han><font class=list_han><font class=list_han></font>


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&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=11"  ><font class=list_han><font class=list_han><font class=list_han>영주권자도 FBAR(Report of Foreign Bank and Financial Account)을 신고해야 하는지, FATCA(Foreign Account Tax Compliance Act)와 어떤 관계인지는 이민자들이 최근 궁금해하는 사안입니다. 한 개인에 대한 정보를 한국 정보와 미국 정부가 어디까지 교환하는지는 공</a><font class=list_han><font class=list_han><font class=list_han></font>


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&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=10"  ><font class=list_han><font class=list_han><font class=list_han>미국 세금 및 FBAR, FATCA 보고 관련 경험담 3년 전 by 곰씨네 곰씨네 이번 포스팅에서는 미국 세금보고 경험담을 정리해보려고 합니다. 앞선 포스팅에서 얘기한 것과 같이 저는 2016년 4월에 미국 시애틀 공항으로 입국 하면서 이민심사를 받고 영주권 도장을 받았습니</a><font class=list_han><font class=list_han><font class=list_han></font>


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<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=9"  ><font class=list_han><font class=list_han><font class=list_han>미국 영주권자의 FBAR, FATCA의 신고 방법 미국 영주권자의 해외금융자산신고제(FBAR)와 조세정보자동교환협정(FATCA) 신고방법 미국 영주권자도 FBAR(Report of Foreign Bank and Financial Account)을 신고해야 하는지, 조세정보자동교환협정(FATCA: Foreign Account</a><font class=list_han><font class=list_han><font class=list_han></font>


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&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=8"  ><font class=list_han><font class=list_han><font class=list_han>해외금융계좌 신고 8 : E-Filing FBAR 3 (2013 FinCEN Form114) 작성하기</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


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<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=6"  ><font class=list_han><font class=list_han><font class=list_han>Individuals Filing the Report of Foreign Bank and Financial Accounts (FBAR)</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


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<tr width=10% align=center class=list0>


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&nbsp;


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5</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=5"  ><font class=list_han><font class=list_han><font class=list_han>Report of Foreign Bank and Financial Accounts (FBAR)</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


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</tr>


<tr width=10% align=center class=list1>


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<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=4"  ><font class=list_han><font class=list_han><font class=list_han>What is an FBAR?</a><font class=list_han><font class=list_han><font class=list_han></font>


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&nbsp;<font class=list_eng style='font-size:8pt;'></font>


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&nbsp;


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3</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=3"  ><font class=list_han><font class=list_han><font class=list_han>해외금융계좌 신고 1 : FBAR Sample</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


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</tr>


<tr width=10% align=center class=list1>


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<div style="overflow:hidden">


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&nbsp;


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2</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=2"  ><font class=list_han><font class=list_han><font class=list_han>  What is FBAR?</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


</td> 


</tr>


<tr width=10% align=center class=list0>


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<td align=left width=10%  nowrap='nowrap' class=list0  >


<div style="overflow:hidden">


<!--

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&nbsp;


<b>

<font color="red">
1</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=fbar&page=1&sn1=&divpage=1&sn=on&ss=on&sc=on&select_arrange=headnum&desc=asc&no=1"  ><font class=list_han><font class=list_han><font class=list_han>Report of Foreign Bank and Financial Accounts (FBAR)</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


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세무소송(조세부과처분) 일반, 개요, 절차</li>
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세법강의 (국세기본법)</li>
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세무신고대리</li>
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특별세무조사 조사대리,조사불복</li>
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소득세(Income TAX) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
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상속세(Estate TAX) & 증여세(Gift TAX)  부과처분 무효확인 & 취소청구 심판 & 소송</li>
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법인세(Corporate TAX) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
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양도소득세 부과처분 무효확인 & 취소청구 심판 & 소송</li>
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지방세부과처분 무효확인 & 취소 심판청구 & 소송</li>
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종합부동산세, 재산세(보유세) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
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세무조정, 비용인정, 비용부인, 손금산입, 손금부인</li>
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비영리법인(종교법인, 교회, 성당, 절, 학교법인, 자선단체) 과세처분 무효확인 & 취소청구 심판 & 소송</li>
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조세특례제한법 & 세금 우대 조항의 적용과 경정처분거부처분 취소청구소송</li>
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조세범처벌법 위반죄 & 형사사건 조사, 변호 업무 서비스</li>
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<b><font color=red>상담<br>FEE<br>소개</font></b>
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<META name="Author" content="이재욱, 세법, 세무, 세금, 조세, 소송, 조세소송, 세무소송, 변호사, 변호사 이재욱, 변호사이재욱,  법률, 법무, 변호, 형사소송, 형사, 민사, 민사소송, 국세청, 국세, 지방세, 특허, 특허청, 변리사, 변리, 특허심판, 특허무효, 이의, 법 률문제, 소송,의료, 의료소송, 법무법인, 전문가, 민형사, 대리, 의사, 무료변론, 법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트,  입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 의료사고, 수술, 병원, 이혼, 이혼소송, 위자료, 재산분할, 상속세, 증여세, 소득세, 양도소득, 양도소득 세, 상속, 증여, 여자변호사, 여자, 가사, 가사소송, 전문, 법원, 싸이, 싸이 변호사, 병역, 병역거부, 서울, 서초구, 교대역, 교대, 서울  변호사, tax, taxlalw, taxlawyer, korea taxlaw, korea, 교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 하자보증소송, 분양보증소송, 지적재산권, 지적재산권변호사, 재산권, 특허 포탈, 특허법률사무소, 특허 변호사, 특허출원, 출원, 법률사무소, lawfirm, law firm, 법, 자격증, 특허 변호사, 특허출원, 출원, 법률사 무소, lawfirm, law firm, 법, 자격증,  부동산소송, 부동산, 소송, 변호사, 서초동연예,연애,연인,연예인,연애인,변호사,연애인변호사,연예인변호사,연인변호사,가수,가요인,가수변호사,탤런트,탈렌트,변호사탈렌트,탈렌트변호사,탤런트변호사,여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,싸이,싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,병역변호사, 병역거부변호사,">
<META name="Keywords" content="이재욱, 세법, 세무, 세금, 조세, 소송, 조세소송, 세무소송, 변호사, 변호사 이재욱, 변호사이재 욱, 법률, 법무, 변호, 형사소송, 형사, 민사, 민사소송, 국세청, 국세, 지방세, 특허, 특허청, 변리사, 변리, 특허심판, 특허무효, 이의,  법률문제, 소송,의료, 의료소송, 법무법인, 전문가, 민형사, 대리, 의사, 무료변론, 법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트 , 입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 의료사고, 수술, 병원, 이혼, 이혼소송, 위자료, 재산분할, 상속세, 증여세, 소득세, 양도소득, 양도소득 세, 상속, 증여, 여자변호사, 여자, 가사, 가사소송, 전문, 법원, 싸이, 싸이 변호사, 병역, 병역거부, 서울, 서초구, 교대역, 교대, 서울  변호사, tax, taxlalw, taxlawyer, korea taxlaw, korea, 교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 하자보증소송, 분양보증소송, 지적재산권, 지적재산권변호사, 재산권, 특허 포탈, 특허법률사무소, 특허 변호사, 특허출원, 출원, 법률사무소, lawfirm, law firm, 법, 자격증, 특허 변호사, 특허출원, 출원, 법률사 무소, lawfirm, law firm, 법, 자격증,  부동산소송, 부동산, 소송, 변호사, 서초동,연예,연애,연인,연예인,연애인,변호사,연애인변호사,연예인변호사,연인변호사,가수,가요인,가수변호사,탤런트,탈렌트,변호사탈렌트,탈렌트변호사,탤런트변호사,여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,싸이,싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,병역변호사, 병역거부변호사">
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