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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →1.ڵ 2.ǹ 3.ҵ 4. 5. 6.ÿ 1. /ܱ 1. ּҸ ΰų 1 ̻ żҸ ڶ ϸ ڰ ƴ ڸ ڶ մϴ(ҹ 1). , ڤ Ͽ ϴ Τܱ ٸ Դϴ. ܱ Ͽ ٹν ּҰ Ǵ ڷ ϴ(ҷ 3). 1) ּҿ ż ּҴ 踦 ϴ ϴ Ȱ ǿ Ȱ ٰ Ǵ մϴ. żҴ ּ ̿ ҿ Ⱓ Ͽ ּҿ Ȱ谡 ƴϴ Ҹ մϴ(ҷ 2, ). 2) ּҸ ϴ ϳ شϴ 쿡 ּҸ ϴ(ҷ 2). Ͽ 1 ̻ ʿ ϴ 豹 踦 ϴ ְ ڻ¿ ߾ Ͽ 1 ̻ Ǵ 3) ּҰ ܿ Ǵ ٹϴ ڰ ϳ شϴ 쿡 ּҰ ϴ(ҷ 2). Ͽ 1 ̻ ܿ ʿ ϴ . ٸ, 쿡 Ǵ ؿ̳ ؿܿҿ İߵ ӿ Ǵ ڷ ϴ(ҷ 3). , Ͽ 1 ̻ ܿ ʿ ϴ ⱹϰų, ܿ 1 ̻ Ͽ ϴ ڻ Ͽ Ȱ ٰŰ ִ ڷ ϴ.(Ģ 1-4) ܱ ų ܱ ֱ ڰ 踦 ϴ , ڻ¿ ߾ ԱϿ ַ ϸ . 4) ڤװ ¹ ּ ܱ ϴ Ǵ װ ¹ 踦 ϴ ϴ Ǵ ¹ ٹ̿ Ⱓ üϴ Ұ ִ ¹ ּҴ ִ , Ұ ܿ ִ ¹ ּҴ ܿ ִ ϴ(ҷ 2). 5) ܱ źп Աϴ ڴ ּ , ֱⰣ źп ڷ ϴ(Ģ 1-3). ѿܱ ܱ 뿡 ϴ . ٸ, ѹα ܷ . Ѥ(SOFA) 1 ߱ , . ٸ, ߱ ҵ漼 ȸ ּҰ ִٰ Ű ܷ . 2. ܱ Ǵ ֻ繫Ҹ ̶ ϰ ܱ Ǵ ֻ繫Ҹ ̶ܱ մϴ( 1 1ȣ, 3ȣ) . ̶ ϸ, ֻ繫Ҷ մϴ. ܱε ΰ ܱΰ ܱ , ̶ܱ ܱ , ġü ü ƴϴ ܱ ϸ ܱ ܱԴϴ( 1 3ȣ, 4ȣ). 2. /ܱ ǹ 1. ǹ ڴ ҵ漼 ϴ ҵ(ҵ) Ͽ ҵ漼 ǹ µ Ͽ ڴ ҵ漼 119 ϴ õҵ濡 Ͽ ҵ漼 ǹ ֽϴ(ҹ 3). 2. ܱ ҵ ûҵ濡 μ 絵ҵ濡 Ưΰ ǹ , ܱ ҵ濡 μ 絵Ϳ μ ǹ ûҵ濡 ǹ ϴ( 2, 3). ҵ濡 μ ־ ο ͼӵǴ ҵ濡 Ͽ μ ǹ ( 14), ܱ μ 93 õ ҵ, õҵ濡 Ͽ μ ǹ ֽϴ( 3). , ܱ õҵ ߿ μ 3 2 ͻ Ǵ Կ ҵ濡 Ͽ ǹ ֽϴ( 3ܼ). ΰ ܱ ǹ ϸ Ʒ ϴ. ΰ ܱ ǹ ҵ濡 μ 絵Ϳ Ưΰ ûҵ濡 μ 1. ҵ濡 ҵ濡 ִ ε 絵Ϳ ƴ 2. ܱ õҵ濡 õҵ ͻ ҵ濡 ƴ ƴ 3. ҵ 1. õҵ ҵ õҵ濡 Ͽ ǥ ҵ Ťϰ , Ť õҵ Ǵ ϴ. ù°, õҵ Ǹ äϿ ϰ ֱ ʴ ҵ ҵ̶ ϴ ѱ ƴմϴ. °, õҵ ƴ 쿡, õҵ Ǿ ִ ϴ, ҵ濡 Ͽ ϴ. °, õҵ ҵ Фϰ ִ ̳ ϱ Դϴ. õҵ õҵ ҵ漼 119 μ 93 ڼҵ ҵ εҵ ڤװ Ӵҵ ҵ 뿪ҵ ٷμҵ ҵ ǹ 絵ҵ 긲ҵ ҵ Ǿ絵ҵ Ÿҵ 1ȣ 2 3 4 5 6 7 8 9 10 11 12 13 1ȣ 2 3 4 5 6 - - 7 8 9 10 11 ܱ 쿡 ҵ ͼ ݻ ٷμҵ ҵ . [ͻ ] ܱ õҵ ͻ ҵ濡 Ͽ μ ǹ ִ , ͻ ϴ( 3 ܼ, 2). ƾ Ӿ, , , , , Ǽ, Ҹ Һڿǰ , , â ž, , εӴ , ȸ, ȸ μ, 缭 ҵ漼 16 1 ȣ ϴ ڤξ ҵ漼 17 1 ȣ ϴ Ǵ й ֽĤμ Ǵ 絵 ڻ(ó 3 ̻ ϴ ڻ ) ó ҵ漼 46 1 ϴ ä (μ Ǵ ) ŵԿ Ÿ(ä ŰͿ ä Ű ݾ) "" "" ܿ 밡 Ͽ 2. õҵ濡 Ͽ ҵõ 츮 ο ʰų 츮 ѵ ϰ ִ 찡 ֽϴ. , õҵ濡 Ͽ 츮 ų Ǵ ѵ ֽϴ. ǰ 츮 ѵǴ Ʒ ϴ. 1) õҵ ٸ ϴ õҵ濡 شϴ ҵ õҵ ƴ 찡 ֽϴ. , ڻǸ ϰų 밡 ϴ õҵ濡 شϰ dz κ δ Ḧ ڰ ϴ 쿡 õҵ濡 شմϴ. 뿪ҵ δ 뿪 ϰų ̿Ǵ 쿡 õҵ dz, δ Ǵ 쿡 õҵ ˴ϴ. 2) õҵ濡 õ ο ʴ õҵ濡 شϴ ҵ濡 Ͽ ҵ濡 οϰų Ǵ ϴ 쿡 õ ֵ ϴ 찡 ֽϴ. , κ Ǿ絵ҵ, Ÿҵ濡 Ͽ οϰ , ҵ, 뿪ҵ Ͽ ϴ 쿡 Ͽ õ οϰ ֽϴ. 3) õҵ濡 õ ѵ ϴ ҵ濡 Ͽ õ ѵ ϴ 쵵 ֽϴ. , κ ڼҵ, ҵ, ҵ濡 Ͽ õ ( 10%15%) ʰϿ ϵ ϰ ִ , װ Ѽ Ǵ 氨̶ մϴ. Ѽ ״ ϸ , Ѽ Ѽ ֽϴ( 29). 츮 ü ü౹ Ѽ η "2. ü౹ Ѽ" Ͻñ ٶϴ. 4. 1. õҵ濡 Ͽ ΰϴ ҵ漼 õҵ Ͽ ϴ õҵ溰 иϿ ϴ 찡 ֽϴ(ҹ 121). 1) ִ ִ Ǵ εҵ ִ ڴ ϰ ҵ絵ҵ 긲ҵ ҵ溰 зϰ ̿ õҵ Ͽ մϴ(ҹ 121). 忡 ͼӵ ƴϴ ҵμ õ¡ ҵ濡 Ͽ ջŰ ʽϴ.(ҹ 156) õҵ Ͽ ϴ ǥذ , Ű, ǥذ ¡ ڿ ؿմϴ(ҹ 122, 124, 125). ٸ, ҵ漼 51 2 3 ڿ ҵ漼 52 Ư ƴմϴ(ҹ 122 ܼ). ұϰ ڵ 쿡 뿪ҵ ǿ شϴ õҵ ϴ ڴ õ¡ Ͽ մϴ.(ҹ 156) 2) ų εҵ ڿ Ͽ õҵ溰 иϿ մϴ(ҹ 121). ٷμҵ, ҵ, 絵ҵ, 긲ҵ 쿡 ڿ ϸ, ҵ 쿡 õҵݾ ϴ ڰ ҵ ϴ õҵ濡 õ¡Ͽ 10ϱ ο ν ǹ ˴ϴ. õҵ濡 ϸ ǥ ϴ. õҵ濡 õҵ ִ и õ¡ (ҵ漼) ҵ漼 119 1 ڼҵ հ, Ű (Ưҵ ̵Ͻ õ¡) и,ϳ õ¡ 25 2 ҵ 25 3 εҵ 4 Ӵҵ 2 5 ҵ 2 6 뿪ҵ 20 11 ҵ 25 12 Ǿ絵ҵ 絵 10% Ǵ 絵 25% 13 Ÿҵ 25 7 ٷμҵ ڿ 8 ҵ ڿ (з) 9 絵ҵ 10 긲ҵ 1. ִ ڿ εҵ ִ 2. Ǵ εҵ ִ 쿡 Ͽٷ , иڼҵ, иҵ, иŸҵ Ͽ ϰ иõ¡. 3.ҵ漼 õ¡ Ѽ 쿡 Ѽ Ͽ . 4. Ǽ, ġ ġ Ÿ ۾̳ ۾ ֤ 뿪 , Ȥ 뿪 ϳ ڵ 쿡 õ¡Ͽ . 2. ܱ ܱ õҵ濡 ܱ ִ ο ϴ. 1) ִ ְų εҵ Ǵ 긲ҵ ִ ܱ( " ִ ܱ"̶ ) õҵݾ ջϿ ŰϿ մϴ( 91, 97). 忡 ͼӵ ƴϴ ҵμ õ¡ ҵ濡 Ͽ ջŰ ʽϴ.( 98) ִ ܱ 忡 ͼӵǴ õҵ ڼҵ, ڽŹ й õ¡ ҵ̸ ҵ濡 Ͽ õ¡ Űμ ˴ϴ( õ¡) ( 97, 73). ܱ , Ǽ, ġ ġ Ÿ ۾̳ ۾ ֤ 뿪 Ͽ ϴ ҵ Ǵ 뿪ҵ, ҵ ܱ 忡 ͼӵǴ 쿡 ܱ ڵ Ǿ õ¡ҵ̸ ҵ濡 õ¡ μ 64 1 4ȣ Ͽ Ű ˴ϴ( õ¡) ( 98, 97 ܼ). 2) ܱ õҵ ܱ 忡 ͼӵ ƴϴ ҵ(εҵ, 긲ҵ ) ҵ ˴ϴ( 91). 絵ҵ ִ ܱ 絵Ϳ Ͽ ŰϿ ϳ 絵ҵ , , Ͽ ҵ ϴ ڰ õ¡θ ν ǹ ˴ϴ( 97, 98). ܱ õҵ濡 μ ϸ ǥ ϴ. ܱ õҵ濡 õҵ ִ ܱ Ÿ ܱ и õ¡ (μ) μ 93 忡 ͼӵǴ ҵ 忡 ͼӵ ʴ ҵ 1 ڼҵ հ, Ű (Ưҵ õ¡) и, õ¡ и, õ¡ 25 2 ҵ 25 4 ڵ Ӵҵ 2 5 ҵ 2 6 뿪ҵ 20 9 ҵ 25 10 Ǿ絵ҵ 絵 10% Ǵ 絵 25% 11 Ÿҵ 25 7 絵ҵ з, Ű з, Ű - 3 εҵ հ, Ű - - 8 긲ҵ - 1. ִ ܱο εҵ, 긲ҵ ִ ܱ . 2.忡 ͼӵǴ ҵ̶ ϴ 쿡 õ¡Ͽ ( õ¡) ڼҵ, ڽŹ й, Ÿҵ , Ǽ, ġ ġ Ÿ ۾̳ ۾ ֤ 뿪 Ͽ ϴ õҵ Ǵ 뿪ҵ(ٸ, ܱ ڵ Ǿ ִ 쿡 ) 3.μ õ¡ Ѽ Ѽ Ͽ . 5. 1. 1) ̶ ܱ Ǵ Ϻθ ϴ Ҹ մϴ. permanent establishment μ Ϲ Ǵ ױ ü̶ ϰ ̶ մϴ( 94). 2) ߿伺 ܱ ִ ο ܱ Ʒ ̰ ֽϴ. Ƿ ܱ , 繫 忡 شǴ ſ ߿մϴ. ҵ濡 츮 ü ܾ "Ϲü౹ Ÿü౹ ʴ Ÿü౹ ҵ濡 Ͽ Ÿü౹ " ϰ ֽϴ. üᱹ ܱ 쿡 Ͽ ܱ ҵ濡 Ͽ ϴ. Ѽ 뿩 , , ڼҵ濡 Ͽ (Ѽ) ʰϿ ϴ. ҵ õ 쿡 Ѽ ƴϰ ҵ ϰ ˴ϴ. õҵ濡 ܱ ִ ο ̰ ֽϴ. , ִ ܱ 忡 ͼӵǴ õҵ濡 μ ŰϿ ϳ, 忡 ͼӵ ƴϴ ҵ ܱ õҵ(εҵ, 긲ҵ, 絵ҵ ) Ͽ ҵ ϴ ڰ μ õ¡Ͽ մϴ. 3) Ʒ Ϲ ֽϴ. Ϲ ܱ Ǵ Ϻθ ϴ Ҹ ϸ( 94), ̿ , 繫, Ǹ Ǽ ( Ⱓ ̻ ϴ 쿡 Ͽ ) ֽϴ. ܱ ڱ⸦ Ͽ ü ִ Ÿ ̿ ϴ ڸ Ͽ Ȱ ϴ 쿡 ܱ ִ ֵ˴ϴ( 94, 133). 2. Ϲ 1) " Ǵ Ϻθ ϴ " ǵ˴ϴ. DZ Ͽ ߾ մϴ. ܱ , , 繫 Ű 쿡 Ī Ͽ Ǹ ϳ Ű ϸ ϴ. Ұ (The existence of a place of business, ) Ҷ Ȱ ϱ Ͽ Ǵ ǹ, ü Ǵ ġ մϴ. Ҵ ǹ ų ǹ ʿ ƴϴ 쿡 (, ȣ ) ֽϴ. Ƿ ϸ Ҵ ϴ Դϴ. ǹ Ƿ ϴ ǹ ر , ҹմϴ. Ұ Ǿ (The place of business must be fixed, Ⱓ ) ̶ Ұ Ⱓ Ưġ ϴ մϴ. Ҹ ϴ ü Ǿ ϴ ƴϸ ü Ưġ ӹ մϴ. γ Ǽ, ؼ, μ ġ Ǿ ϴ. Ҹ Ͽ (The carrying on of the business of the enterprise through the fixed place of business, ) Ұ DZ Ͽ , Ǵ Ÿ ø ڰ Ҹ Ͽ Ǵ Ϻθ Ͽ ϸ, Ȱ ߴܵ Ǿ ϴ ƴմϴ. Ȱ ݵ ϴ ƴϳ Ȱ Ȱ ƴϾ մϴ. Ȱ Ȱ 쿡 Ҵ ϴ. 2) Ǵ μ ̷ μ Ҹ ϰ ֽϴ( 94, ). 繫 Ǵ Ÿ Ǹ ۾ Ǵ â 6 ʰϿ ϴ , Ǽġ Ǵ ̿ õǴ Ȱ ϴ Ͽ ӵǴ 12 Ⱓ հ 6 ʰϴ Ⱓ 뿪 ϴ 챤, ä Ǵ õڿ Ÿ õڿ Ž ä Ǽ, ġ Ǵ , Ǵ 뿪 ϴ Ҵ Ⱓ(6, 9 Ǵ 12) ʰϿ ϴ 쿡 Ͽ ˴ϴ. õڿ Ž 쿡 ־ Ⱓ ʰϿ ϴ 쿡 Ͽ Ǵ ϰ ִ ֽϴ. 3) ƴϴ ܱ Ҹ Ͽ Ȱ ϴ 쿡 Ȱ ܱ Ȱ شϴ 쿡 Ҵ 忡 ش ƴմϴ. Ȱ ϴ ҷμ ֽϴ( 94, ). ܱ ڻ ܼ Ը Ͽ ϴ ܱ ǸŸ ƴϴ ڻ Ǵ Ͽ ϴ ܱ , , Ÿ ̰ Ȱ ϱ Ͽ ϴ ܱ ڱ ڻ Ÿ Ͽ ϰ ϱ Ͽ ϴ 3. 1) Ӵ븮 Ӵ븮 ܱ Ϲ ƴ 쿡 ڱ⸦ Ͽ ü ִ Ÿ ̿ ϴ ڸ Ͽ Ȱ ϴ 쿡 ܱ ִ ֵ˴ϴ. ֵǴ ڸ Ӵ븮̶ մϴ( 94, ). ̴ Ͽ ϰ õ Űϴ ʹ Ӵ븮 ΰ ǻ ȿ ŵθ鼭 õ ǹ ȸϴ ϱ Դϴ. Ӵ븮 ( 133) ܱ ڻ ϰ ̸ Ǵ εϴ (ڻ꺸븮) ߰ΤϹŹŸ Ÿ 븮μ ַ Ư ܱθ Ͽ ü ߿ κ ϴ (̵ ڱ Ȱϴ 츦 Ѵ)(ü븮) (纸 Ѵ) ϴ ܱ Ͽ Ḧ ¡ϰų Ǻ蹰 μϴ Ӵ븮 Ӵ븮 ణ ټ ̰ ִ , ü븮 ϴ.( 6-1-3656) 븮 ܱ ü ִ . " "̶ ܱ Ͽ üϴ ϸ ܱ 繫 Ǵ 濵Ȱ Ͽ üϴ Ե ƴմϴ. " ü ִ "̶ 븮 ܱ ִ ߿ϰ Ͽ ִ ϸ 븮 ü ִ 쿡 ܱ̳ ܱ ִ 3ڰ ༭ Ǵ 븮 ѱ ϴ. 븮 "" ݺ ϴ Ѵ. ̿ 븮 Ͽ ü ݺ ϴ Ӹ ƴ϶ ΰ ̻ ܱ 븮 Ͽ ü ݺ ϴ 쵵 Ե˴ϴ. 븮 ƴ ܱ 븮 Ͽ Ȱ ϴ 쿡 븮 븮ο شϸ ִ ֵ ƴմϴ. "ܱ Ǵ ϸ Ұ ʿ信 ܱ Ͽ üῡ ϴ " Ͽ Ȱ ϴ 쿡 ִ ֵ ƴմϴ. Ӵ븮 踦 Ǹϴ ܱ ѱ ڵ鿡 踦 ǸԿ ־, Ӵ븮 ڵ Ǹ(Sales promotion), , Ÿ ༺縦 ǹ Ȱ ϸ鼭 ŷ õ ݼ ŷܰ ܱ Ƿ ϴ , ̴ Ӵ븮 Ȱ ܱ ְ ϴ Դϴ. ̶ ܱ 踦 Ǹϴ Ǹž ΰ ִ Ͱ Ƿ(Ӵ븮 Ȱ Ǹ ƴԿ ) μ 132 1 ϴ ٿ ܿ Ÿκ ŷǿ 踦 Ͽٰ ̸ ǸϿ ϴ ҵ濡 شϴ κ õҵ Ͽ Ǹżҵ濡 μ ŰϿ մϴ. ܱ Ǹž ΰ ٸ ΰ δ õ ϰ Ǵ ̸, Ӵ븮 ܱ ְ忡 ǹʹ ̸ ٸ ܱκ 븮 ڽ Աݾ̹Ƿ ̿ Ͽ ǹ ִ Դϴ. 2) 븮 븮 ܱ 븮 Ͽ Ȱ ϴ 쿡 븮 ߰, ŹŸ Ÿ 븮̰ 븮 ڱ Ȱ ϴ ܱ ƴմϴ. ̷ 븮 븮̶ մϴ. 븮 븮 븮 DZ Ͽ ΰ Ѿ մϴ. 븮 ܱκ 븮 ܱκ ־ մϴ. δ 븮 ܱ Ͽ δϰ ִ ǹ , δϴ ڰ , 븮ϴ ܱ Ͽ Ǵմϴ. 븮 ڱ ܱ Ȱ 븮 ڽ Ȱ Ѵٱ⺸ ܱ ϴ Ȱ ܱ Ͽ ϴ 븮 ڱ Ȱ ̶ ֽϴ. 4. ü Ϲ ҵ Կ ־ (permanent establishment) dz, 뿪 ҵ濡 Կ ־ ü(fixed base) ˴ϴ. ǻ , ȣȸ 繫 ü شմϴ( 뿪ҵ ). δ ü ƴϹǷ ü δ 忡 Ե˴ϴ. 6.ÿ 뼱 (û 46501-628, 94.11.10) ̸ ܱ ΰ 뼱 üϰ 6-1 õڿ ۾ 150ϰ ϴ , ܱ Ȱ Ȱ Ⱓ ̷ ִٰ ְ, Ȱ Ұ μ 56 2 5ȣ õڿ Ÿ õڿ Žҿ شϹǷ, ܱ μ 56 1 ִ Դϴ. ְ(û 46017-657, 94. 11. 30) Ϻ 븮 ߰ 輳 Ǹϰ 븮ΰ üϿ 輳 Ҹ ǰ ϴ , 븮 Ϻκ 븮μ ϴ ̶ Ѥ 4 4 ϴ. ش (û 46017-674, 94. 12. 19) 6 ʰϿ ö Ǽ Ʈ õ ް ġ ÿ 뿪 Ѵٸ Ѥ 5 2 Ͽ Դϴ. ܱ ѱ ȸ簡 ܱκ ϵް üϰ 뿡 ǰ ġ Ѵٸ ѱ ȸ ܱ 忡 ش ƴմϴ. ܱ (û 46017-682, 94. 12. 13) ̱ ο ݵü Ǹ üϿ ̱ Ҽ ڰ ϸ 1Ⱓ 뿪 ϰ ִٸ, ̱ Ѥ 9 1 ǰ Դϴ. μ Ű(û 46017-96, 95. 2. 20) ̱ ο ֽ Re-engineering Ȱ Computerization 뿪 Project ܰ躰 Ͽ Կ ־ 1ܰ System analysis, 伳 System design ڵԹ Ǵ 쿡 μ 56 2 5ȣ 6 Ģ δ ܰ躰 Ⱓ ջϿ Ǵϴ ̸, ִ μ ġŰ Ͽ μ 58 ǰ Ű Ͽ մϴ. μ õ¡ ΰġ(û 46017-95, 95. 2. 20) Ϻ ο 5 뿪 ϴ Ⱓ ġϿ 뿪 ϴ 쿡 μ 56 1 2 ִ ̹Ƿ μ ġ 뿪밡 õҵϿ μ 58 1 ǰ Ű Ͽ ϸ, ΰġ 뿪 ΰġ 12 鼼 ƴ 18 19 ǰ Ű Ͽ մϴ. ؿ븮 (û 46017-105, 95. 3. 23) ؿ븮 ϴ ؿ ϴ ܱΰ 븮 üϰ ܱ Ͽ ڿ뼱 ּϰų ۾ ʿ ϰ 밡 , ܱΰ ڱ Ǵ ̹Ƿ Ѥ 5 5 Ͽ ܱ ƴϴ Դϴ. Ǽ ӱⰣ (繫 46017-73, 95. 5. 8) Ǽ (general contractor) ӱⰣ û(subcontractor) Ⱓ ջ˴ϴ. û ܱ ӱⰣ Ư ٸ ûڰ ٸ 輳 ġϴ Ⱓ ܱ öϿ ϴ Ⱓ Ե ʽϴ. (û 46017-187, 95. 5. 20) 23 ѱ 1Ⱓ İϿ ο ڹ뿪 ϴ 쿡 Ѥ 5 ѱμ 56 (Ǵ ) ִ ̹Ƿ ѱ ִ 忡 ڵ Ͽ μ 1 3 μ ǹ Ͽ մϴ. ܱ ġŰ(û 46017-411, 95. 7. 3) ܱ ΰ ü ÷Ʈ Ǽ ް Ͽ 78 뿪 ν ְ Ǿ μŰ ϴ , հ 7 2ȣ ǰ ÷ϰ Ǵ "繫, ѱ ġŰ Ǵ 㰡 纻 1" ش ǰų 㰡 ʿ䰡 ÷ ʾƵ Ǹ, ġ ε ϴ Ȱ ݻ ѽü ִ μ ǹ ƴϿ ˴ϴ. ش翩(û 46017-247, 95. 7. 3) ܱ ڻ ܼ Ÿ Ͽ ϴ Ҵ μ 56 4 1ȣ ϴ ٿ 忡 ش ʴ , ̶ ڻ ܼ Ŷ â ϴ Ȱ ϴ Դϴ. ϴ Կ Ͽ ȸ縦 Ͽ ǰü , ༭ ϴ ϰ ѱ ϴ Ͽü Ǵ ȸ縦 ϴ , ϴ , Ȱ Ż繫ҿ Ͽ ȴٸ ̴ Ż繫 Ȱ شմϴ. ˻ ش翩(û 46017-583, 95. 9. 19) ܱ 繫Ұ Ģ 23 Ͽ ܱ Ƿ ǰ ϱ Ƿ ǰ " ȿ ɻ ǻȸ ϴ " Ͼ Ͽ Ծü Ͽ ϴ , 繫 Ȱ ƴ϶ ܱ ǰǸſ ̰ ߿ Ȱ 忡 ش˴ϴ. ݵü ġ (û 46017-632, 95. 10. 10) Ϻ ݵü ü ݵü ǸŰ ΰ Ǹϴ Ư Ϻ ¿ θ ˻ , Ͽ ٽ 3 5 κ Ͽ ݵü ü 忡 Ϻ ڰ , ۾, ɰ˻ ۾ 1 1 1.5 ϴ ̶ ̴ Ȱ Ǹſ ߿ϰ ʼ κ ̷ Դϴ. , ݵü ü ӵǴ ֹ Ϻ ڰ 6 ʰϴ Ⱓ ݵü ü 忡 üϸ鼭 ۾ ϴ 쿡 Ѥ 4 2 (g)ȣ Դϴ. ٸ, δ ۾ 庰 ǴϿ մϴ. ܱ Ż繫 ش翩 (繫 46017-183, 95. 12. 13) ȫ Ż繫Ұ 縦 Ȱ Կ ־ ʹ ǰ ϴ , Ȱ ϱ ̰ Ȱ ѵǴ μ 56 4 Ͽ 忡 ش ƴմϴ. ҵ հ ȸ (繫 46017-197, 95. 12. 28) ִ ڿ ε(Ӵ)ҵ ִ ڼҵ ҵ ڰ ϴ 츮 ü ҵ õ ƴϰų ͼӵ ƴϴ 쿡 Ѽθ Ǹ ռҵ ջ ҵ ʽϴ. ̱ ùα (û 46017-356, 95. 6. 2) Ѥ 籹 쿡 ־ Ѥ 3 2 , ױ ְŸ ϴ Դϴ. ױ ְ(permanent home) ڱ Բ ϴ Ҹ մϴ. ױ ְŰ 籹 ְų ʿ 쿡 谡 ذ ߽(center of vital interests) Ǵؾ մϴ. ذ ߽ ų ϻ ż(habitual abode) ߽ Ǵϰ Ǹ, Ȯ 쿡 װ ù ü౹ ڷ Դϴ. ̿ ؿ ǰ ѱ ڷ Ǿ 쿡 ҵ漼 3 Ͽ ҵ濡 Ͽ ѹα ǹ ̸, ݴ ̱ ڷ 쿡 ѱ õҵ濡 Ͽ ѱ ҵ漼 Űǹ ϴ Դϴ. ڤ (繫 46017-199, 95. 12. 29) ѱ´ ΰ ߵ Ҽ ƴ ڰμ , Ƿܿ, ±ǵ, ûܿ ( "İߴ" Ѵ) İϴ , ̵ İߴڴ İ߱Ⱓ 1 ̻̰, ̵ Բ ⱹϿ İ߱Ⱓ İ߱Ⱓ Ŀ Ⱓ ܿ ϰ Ƿ ҵ漼 1 2 ڿ ش˴ϴ. , ̵ 뿪 밡μ ѱ´κ ҵ漼 134 7ȣ ƴմϴ. , İߴ 1 ̳ ͱϰų ڻ ־ Ȱ ٰŰ ִ Ǵ ( Ȱ ٰŶ Ȱ ߽ Ǵ Ȱ븦 ) İߴڴ ڷ е˴ϴ. ̵ ѱ´κ ҵ漼 5 12 ش ƴϹǷ Ǵ Դϴ. 繫Ұ Ҽ ڱ ְ (û 46017-36, 96. 1. 26) ܱ 繫Ұ 繫 鿡 ڱ Ͽ ְ ڼ μ 56 4 3ȣ Ȱμ Ȱδ ʴ Դϴ. 繫 κ ڼ μ Űǹ Դϴ. ܱ (û 46017-169, 96. 4. 1) 2 ̻ ִ ܱ μ μ 7 3 7 2 Աݾ پ Ǵ ̳, μ 忡 Աݾ ų űԷ 2̻ ְ Ǵ μ ƴ Աݾ پ ֵ μ μ ˴ϴ. ӱⰣ (û 46017-467, 96. 8. 21) Ϲ Ϲ縦 ϴ κ õ 뿪 Ƿڹ ̸ ϴ ̿Ϸ, 簡 Ͻ ߴܵǾٰ 簳 , ܱ 翡 κ ۾ Ϸǰų ϴ ̹Ƿ 뿪 Ⱓ ߴܱⰣ Ͽ 6 ʰѴٸ Ѥ 5 2 (h) ϴ 忡 شǴ Դϴ. ij ֱ (û 46017-527, 96. 9. 17) ij ֱ ִ 踦 ϴ Բ ͱϿ 2 ϸ鼭 ҵ Ǵ ֹε ؿָ ҵ , ҵ漼 1 ǰ 1 ̻ żҸ ξǷ ֹε ҹϰ ڿ ش˴ϴ. ij Ͽ ij ڿ شǾ 籹 ڰ Ǵ 쿡 ѱij 4 2 Ͽ ǴϿ ϴ , ױ ְ ߴ ذ ߽ Ƿ ѱ Դϴ. ڼҵ հ(û 46017-554, 96. 10. 4) ٷμҵ ִ ڰ κ ڸ , ڼҵ ҵ漼 121 3 ǰ ٷμҵ Ͽ ʴ Դϴ. 繫 (û 46017-386, 96. 11. 28) ܱ 繫Ҹ ġϿ ϴٰ Ҽ ǰ Ǵ ܱڱ ΰϰ Ȱ ϰ ܱ 繫 ġǾ ִ ܱ 繫 ݿ ڼҵ ϰų ܱ簡 ܱڱκ ȭ 뿪 ް 繫 밡 Ѵٰ ؼ ܱ 繫Ҹ ƴմϴ. Ϻ ش翩(û 46017-35, 97. 1. 15) Ϻ A ΰ ö μ ް ü θ Ϻ B μ Ͽ Ϻ B Ͽ ġ, ÿ, 뿪 ϴ 1Ϻ A ΰ ö μ ް üϿ Ư谡 Ϻ Bο θ ϵ 쿡 ü Ϻ A ڻ Ƿ Ͽ ڻ åϿ ÷Ʈ縦 6 ʰϿ Ͽٸ Ϻ A μ 56 ִ μ 60 2 Ͽ ġŰ Ͽ մϴ. 2Ϻ A ִ 忡 ο μ ġ, ÿ, 뿪 ϰ 밡 ΰġ Ǵ 뿪 شǴ Դϴ. ϴ ̱ ֱ (û 46017-200, 97. 3. 24) ̱ ֱ ڰ ΰ Ǽ ϸ鼭 ü 쿡 ҵ漼 2 3 1ȣ Ͽ ڿ ش˴ϴ. ڤ (û 46017-235, 97. 4. 3) ѱ ȫῡ Բ ̹Ͽ ȫῡ ü 濵ϴ ڰ ѱ ϰ ǻ ǥ̻ ϸ鼭 ǹ Ԥϰ ־ٸ, ѱ ٽ ϱ Ⱓ ȿ ڤ ο ܱ Ȱ ʿ Ȱ ǿ ǴϿ ϴ μ, 踦 ϴ , üⰣ ҵ漼 4 2 3 ش ʴ ̸ܱ, ڻ ȫ ̹ Ŀ ̷ μ ѱ ֽ ̶, ϱ Ⱓȿ ҵ漼 1 1 2 4 Ͽ ѱ ڿ شϴ Դϴ. ؿ ο İߵ Ǵ (û 46017-334, 97. 5. 12) ʸ ۹ο ϰ ִ Ҽ İϰ δϴ , ؿ ؿܻ Ե Ƿ ҵ漼 3 ʴ ̸, İ ҵ漼 2 2 3 ϴ ٿ 踦 ϴ ϴ ڻ Ȱ ǿ ǴϿ մϴ. , Ͽ 1 ̻ ܿ ʿ ϴ ⱹϰų, ܿ 1 ̻ Ͽ ϴ ڻ Ͽ Ȱ ٰŰ ִ Ǵ 쿡 ҵ漼 ڷ Դϴ. ؿ ο İߵ δϴ ҵݾ ձ Դϴ. ռҵ 絵ҵ Ű (û 46017-361, 97. 5. 21) ּҰ ų 1 ̻ żҸ ʰ, ̱ ֱ ̱ 踦 ϴ , ڻ· ̷ ٽ ԱϿ ƴϴ 쿡 ҵ漼 1 1 2ȣ ϴ ڿ شǴ ̸ ڰ εӴҵ 쿡 ҵ漼 124 Ͽ Ű ο ؿϿ Ű Ͽ ϴ ̸ ε Ӵҵ ̿ ڼҵ Ǵ ڼҵ ε õ ƴ , ҵڰ Ѥ ̱ڿ شǴ 쿡 Ѥ 13 2 ϴ Ѽ 12%(ֹμ ) иǰ ռҵ ջ ش ʴ Դϴ. εӴҵ ڼҵ (û 46017-492, 97. 7. 19) ε Ӵҵ ִ Ϻ ڰ ڱκ ٷμҵ ϰ, õҵ ġϿ ڼҵ Ǵ , ٷμҵ Ӵ忡 õǴ ڼҵ ҵ漼 121 2 Ѥ 10 3 Ͽ ε Ӵҵ հǴ ̸, õ ʴ ڼҵ Ѥ ϴ Ѽ иǴ Դϴ. ٸ, ҵ漼 1 2 Ͽ ּ Ǵ 1 ̻ żҸ ΰų ѱ Ͽ 1 ̻ ʿ ϴ 쿡 ڿ شǹǷ, ڿ ҵ ҵ漼 14 Ͽ հǴ Դϴ. ڼҵ (û 46017-557, 97. 8. 26) () ִ Ϻ ֱڰ ϰ ִ Ϻθ 絵 ġ Ͽ Ǵ ڼҵ õ Ƿ ҵ հ ʰ Ѥ 10 ϴ Ѽθ õ¡Ǵ ̸, ڰ ϸ鼭 ڼҵ ϴ ڼҵ ջ ʴ Դϴ. A/S뿪 ϴ (û 46017-133, 98. 4. 28) ݵü ǰ Ͽ Ǹϴ ̱ Ǹǰ A/S뿪 ϱ Ͽ Ҹ ġ , A/S Ȱ ʼ μǴ ߿ ϴ ̹Ƿ Ҵ 뿪밡 κ ϴ ο ҹϰ Ѥ 9 μ 56 ϴ 忡 ش˴ϴ. ش翩(û 46017-374, 98. 6. 17) ܱ 繫Ұ Ͽ ð, ΰ, ǥ ϴ , Ȱ ߿ Ϻθ ϴ ̹Ƿ 繫Ҵ μ 56 ϴ 忡 شǴ Դϴ. ػۿ ̳ (û 46017-381, 98. 6. 18) ȭۿ ϱ üȭ ۿ ̳ʸ Ϲκ ϰ 밡 ϴ 쿡 ־, . Ϲ Ѥ 8 ϴ ̿Ͽ ϴ μ ̳ Ӵ밡 ϱ μ̰ Ͻ 뿪 شǴ 쿡 ̳ Ӵҵ ҵμ Ѥ 8 Ͽ 츮 Ǵ Դϴ. . Ϲ ʴ μ ̳ʸ Ӵϴ ̰ų 뿪 ϴ ̳ Ӵ밡 Ϲ ۿ μ̰ Ͻ 뿪 ش ʴ 쿡 Ѥ 14 μ 55 1 9ȣ ϴ ҵ濡 شϴ Դϴ. Ѥ 8 Ͽ õ Ǵ ҵ κ Ϳ Ͽ Ǵ ̹Ƿ ڿ õ ʴ ۾(non-vessel operating combined transport operator) ҵ ʴ Դϴ. ҵ (û 46017-9, 99. 1. 7) ̸ Ϸ(Cayman Island) ִ ܱ ̸ Ϸ尡 Ѥ 3 1 () Ǵ Ե Ƿ Ѥ Դϴ. μ 91 1 3ȣ( μ 53 1 4ȣ) ҵ ȣ ̿Ǵ ϵ ʹ ϴ Ǵ ֻ繫Ұ Ͽ ϴ Դϴ. ѤϷ (û 46017-133, 99. 2. 27) Ϸ Ϸ忡 ϰ ⼭ ̻ȸ, ȸ õǴ ߿ ǻ Ͽ Ϸ忡 Ͽ ǹ ִ 쿡 ѤϷ 4 Ͽ Ϸ ڷ , Ϸ ο ڱݴ뿩 Ͽ ϴ ҵ濡 Ͽ () óб(Ǹ , , Ҹ ) õǴ δϴ 쿡 ѤϷ 11 ڿ ش˴ϴ. ǰâ ش翩 (û 46017-259, 99. 4. 20) ϴ ̱ A/S ǰâ ġϰ â ǰ ϸ鼭 峭 ǰ ü ִ , ǰâ Ѥ 9 μ 94 ϴ 忡 شǹǷ μ 111 ΰġ 5 ϴ ٿ ڵ Ͽ ϸ, μ ΰġ ŰϿ մϴ. Ѽ 뿩(û 46017-104, 2000. 2. 26) ִ Ϻκ ᰡ ϴ 㿩 οް 밡 ϴ , Ϻ μ 94 شϴ ġ ΰ ־ 밡 õ ƴϰų 忡 ͼӵ ʴ´ٸ 91 3 밡 Ѿ ǥ Ͽ Ѥ 12 10%(ֹμ ) Ͽ õ¡Ͽ մϴ. [ Ѽ(10%) 2000. 1. 1 к ] Treaty Shopping (û 46017-392, 2000. 8. 22) ֽ ϰ ִ ܱ ֽ ٸ ο 絵ϴ üϴ () θũ , ֽ 絵 Ͽ δ ܱ OECD 1 ּ 9 ̿ ȸ (treaty shopping) شǴ ο Ǿ ϴ Դϴ. , ȸ ش翩δ ڰ ϴ ڷ Ͽ ǴϿ , ܱ ƴ ٸ ո ̷ Ǵ Ǵ ̸, ո Ǵ OECD 1 ּ 24 , 츮 μ 4 Ģ Ͽ θũ ִ Դϴ. (û 4017-451, 2000. 9. 26) ܱΰ ǥ뿡 üϰ ǥ뿡 밡 ϴ Ͽ ü븮 ƴ϶ ҵ ͼ 츮 ü Ͽ մϴ. ̶ ҵ ͼڶ ༭ ǻ 㿩(Licensor) ƴ϶ ҵ ǥ ü (Beneficial Owner) մϴ. εӴҵ Ǿ絵ҵ (û 46017-498, 2000. 10. 24) ڰ ҵ漼 119 3ȣ شϴ εӴҵ 119 12ȣ شϴ Ǿ絵ҵ ִ , Ǿ絵ҵ Ӵҵ ϴ ε õ ƴϰų ͼӵ ƴѴٸ, Ǿ絵ҵ濡 Ͽ ҵ漼 156 1 4ȣ õ¡ϴ Դϴ. Ÿڻ꿡 شϴ ֽ 絵 (û 46017-482, 2000. 10. 12) ȫ ҵ漼 158 1 ֽ 絵ϴ , ֽľ絵 õ ҵ濡 Ͽ μ 2 μ ǹ , ֽ 絵 μ 99 1 Ưΰ 쿡 μ ջϿ Ưΰ Ͽ մϴ. μ Ưΰ Űνñ μ 97 1 Űνñ ؿϸ, μ 9 2 ǰ ֽĹ Ǵ Դϴ. ← 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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