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I P

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



2

3

4

5

6

7

8

9

10

11

12

13



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



ͼӵǴ ҵ



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.



"" 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 Ͽ Ȱ ϴ 쿡 븮 ߰, ŹŸ Ÿ 븮̰ 븮 ڱ ׷ Ȱ ϴ ܱ ƴմϴ. ̷ 븮 븮̶ մϴ.



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



[Title]
õҵ濡



  41 →   ѹ ѱۺѹ ѱۺ  
  40 →   1 ܱο μ  
  38 →   ܱο μ  
  37 →   51. ȫο Ѥ 뿩  
  36 →   Ʈ ġ۴ ȿ  
  35 →   ʴ Ȯ Ӵݿ  
  34 →   ܱ ϰ ִ ڿ θ ۴  
  33 →   ʴ Ȯ Ӵݿ  
  32 →   Ƿ ̸ ׿ Ͽ  
  31 →    
  28 →   ȫ  
  27 →   ȫ  
  26 →   ҵ漼(Profit Tax)  
  25 →   ҵ漼 ǹ  
  →   õҵ濡  
  23 →   ҵ հ Ǵ ǹڴ Դϱ  

1 [2][3]   Next →
     
       

[Category]


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