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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →13. ڿ ǹ ̱ ֱ ѱ Ϸ ϴ ѱ ҵ濡 Ͽ ϸ Ǵ ҵ漼 ڿ ڷ ϰ , ̴ ڿ ҵ ٸ ڴ ҵ( ҵ : World-wide Income) Ͽ ҵ漼 ǹ δ, ڴ õҵ濡 Ͽ ǹ δ - ̿ ڸ ǹ, ڸ ǹڶ ѱ ϴ ڿ شϴ 쿡 ѱ ҵ Ӹ ƴ϶ ̱ 迡 ҵ ο Ͽ ϸ - ڿ شϴ 쿡 õҵ濡 ؼ ù ҵ漼 1 3, 2 14. հ и ڴ õҵ濡 õ¡ ǹ Ǵ õҵ濡 õҵ Ͽ ϴ õҵ溰 иϿ ϴ ִ Ǵ εҵ ִ õҵ濡 ؼ ռҵ, ҵ, 絵ҵ 긲ҵ зϸ - ε ҵ ڿ Ͽ õҵ溰 и , ڿ ִ 쿡 - õҵ õ ƴϰų 忡 ͼӵ ƴϴ 쿡 õҵ溰 и (ٷμҵ ) ù ҵ漼 121[ڿ ] ҵ漼 122 ܼ ҵ漼 156[ õҵ濡 õ¡Ư] õҵ濡 õ¡ õҵ ִ ҵ漼 119 õ¡ 1ȣ հ (Ű) и (ϳõ¡) 25% 2ȣ 25% 3ȣ - 4ȣ ڵ Ӵҵ 2% 5ȣ 2% 6ȣ 뿪ҵ 20% 11ȣ 25% 12ȣ Ǿ絵ҵ 絵 10% 絵 25% ݾ 13ȣ Ÿ 25% 7ȣ ڿ 8ȣ ڿ (з) - 9ȣ - 10ȣ - ִ ڿ εҵ ִ ڰ Ե Ǵ εҵ ִ 쿡 Ͽٷ , и ڼҵ, и ҵ, и Ÿҵ Ͽ ϰ и õ¡ ҵ漼 õ¡ Ѽ 쿡 Ѽ Ͽ 2002.7.1 к ڿ õҵݾ ؼ Ҽ忡 Ͽ * ҵ漼 μ ɺĢ(2001.12.31 ) 1 15. 絵ҵ漼 ּ Ǵ żҰ L.A ̱ £ ϴ 絵ϴ Ű Ͽ ϴ ݿ Ű û̳ ϴ Ǵ Ҹ ѱ ƴϴ 絵ҵ漼 - (permanent establishment) ִ 쿡 Ҽ - 쿡 絵ҵ ϴ , ε Ҽ - ڰ 쿡 ּ Ҽ - ѱ ִ ģ ģ ؾ 絵ҵ漼 ° 쿡 ǻ(ģ) ּ Ҽ ٸ, Ҽ ٸ 絵ҵ漼 Ű 쿡 Ű ȿ¿ ù ҵ漼 119 9ȣ, 121 2 ⺻ 82, 64, Ģ 33 16. ε 絵Ű '97.1.1. ε絵Ű ǽõǾ ϰ Űϴ ݰ ִٰ ϴµ ̱ ϴ ѱ()Ե Ǵ ε Ÿϴ ϱ ŷ ּ Ҽ忡 Űϰ - ߱ϴ 'ε絵ŰȮμ' ҿ Ͽ ⸦ ε ϱ ε絵Ű ϰ Ҽ μ ȳ ϸ "絵ҵ ǥ Ű" - Ű װ(⼼ 15%) Ӹ ƴ϶ ڿԵ . ٸ, ڰ ε絵Ű ϴ 㺸 Ͽ (ؿ ) ڿ Ͽ 絵 Űο 10% װ dz, äǼɿ 絵 10% ù ҵ漼 105, 106, 108, 165, 121 224 17.ѱ ִ 1 1 ̱̹ Ͽ 3̻ ϰ 絵ϴ ٸ 11 絵ҵ漼 Ǵ 1ø ϴ ڰ ؿ̹Τؿ Ǵ ؿܱٹ ⱹν ڰ ¿ 1 絵ϴ 쿡 -ҵ漼 Ģ 71 3 ϴ "Ÿ ε " شǹǷ Ⱓ Ѿ 絵ҵ漼 - ؿ̹ ⱹν ڰ 쿡 ؿȮμ ι ⱹ Ǵ ⱹĿ 絵ϴ , ڰ 쿡 1ø ϴ 絵 Ͽ ҵ濡 Ͽ 絵ҵ漼 -ٸ ٽ ͱϿ ڰ 1 1 쿡 ù ҵ漼 89 3ȣ 154, Ģ 71 ⺻Ģ 89-12 18.ڰ 1 1 Ʈ о ߵ ؿİ߱ٹ ε ⱹ Ʈ ϰ ̱ ֱⰣȿ Ʈ ŰϿ. ٸ 11 ִ 1ø ϴ ڰ ڰ 絵ϴ 쿡 Ⱓ 絵ҵ漼 , ڰ 絵ϴ 쿡 11 ù ҵ漼 154 1 46070-1364('97.6.3) 19. 1 1 뿩 Ʈ '85 Ƿ Ͽ 1 1 ¿ ϴٰ '87 ΰ ̱ ̹ΰ Ȱϴ '93 Ͽ ӹҽϴ. 絵Ϸµ 1 1 ? 1ø ϴ ڰ ؿ̹ Ͽ ⱹν ڰ ¿ 1 絵 ϴ 쿡 Ⱓ Ѿ 1 1 ܿ Կ 1 1 ӹ 쿡 - ڶ ϴ 1 1μ ù ҵ漼 154 ҵ漼 Ģ 71 46014-2891('95.11.4.) 20. 8 ڰ ̱ D.C ϰ ִ Դϴ. ѱ '85 2 Ͽ ϴٰ '91 7 ̱ ̹Ͽ ѱ ϰ ִ ģ 븮ϰ ֽϴ. 2000 1 絵Ϸ 8 ̻ ڰ 絵ҵ漼 ִ? Ưѹ 69 1 絵ҵ漼 Ǵ "8 ̻ Ͽ μ Ǵ " - κ 絵 8̻ Ͽ ڱⰡ ִ 絵 ϴ μ 絵ڰ ƴϰ 븮 Ͽ 絵ҵ漼 ٸ, 絵 쿡 ڰ DZ ̹ 8̻ ڰ 쿡 絵ҵ漼 ù Ưѹ 69 21.Ӽ L.A ϰ ִ ѱԴϴ. 6 θ ð ̹οͼ ݳ ƹ ư̽ϴ. ѱ Ϻ ε ְ ѱ ϰ ֽϴ. ӼŰ ؾ ϴ? ּҸ ΰų 1 ̻ żҸ () 꿡 Ͽ Ӽ Ǹ -ڰ 쿡 꿡 ؼ Ӽ ǹ ҵ漼 3 Ͽ ڰ ͱϿ 쿡 ڷ -ٸ, Ǵ ϽŻ Ÿ üϰ ִ 쿡 踦 ϴ ϴ , 쿡 ִ 꿡 Ͽ ϸ ִ ϴ 忡 ŰϿ ϸ - Ҽ 2̻ 쿡 ֵ ϴ ŰϿ - Ӽ ǹڰ Ҽ ٸ 忡 Ӽ Ű 쿡 Ű ȿ¿ ù Ӽ 1, 2, 6 1, 2 ⺻Ģ 1-11, 1-22, 1-23 22.Ǵ L.A ° ϰ ִ κԴϴ. к Ȱ Ϻθ θκ ұĢ Ȱ ް ֽϴ. Ȱ 꿡 شϴ Ÿ Ͽ ϴ 쿡 dz, 쿡 - ڼ м Ÿ ͻ -ξǹ ȣ ϴ ġ Ȱ Ǵ μ ʿϴٰ Ǵ ǰ - װ Ͽ ڷκ - ϰ ִ ڰ ϴ ӿ -ȥ Ͽ Ǵ ع 밡 ڷ -ڱ Ǵ б Ÿ ǰ, 翡 -ϱݤ ǰ DZ ȥǰμ ʿϴٰ Ǵ ۴ٸ, Ȱ Ǵ 쿡 ϰų ֽ, Ǵ ڱ ϴ 쿡 ù Ӽ 46, 35 ⺻Ģ 46-351 ڿ 1. ڿ ̱ ϰ ִ ̱ ֱڰ а 츮 ڿ شϴ Ģ ּҸ ΰų 1̻ żҸ ڶ ϸ ڸ ڶ (ҵ漼 1 1) -ֱⰣ Ա ⱹ ϸ, żҸ Ⱓ 2 Ⱓ ļ 1̻ 1̻ żҸ ⼭ ּҶ Ȱ ٰŰ Ǵ ҷμ 踦 ϴ ϴ ڻ Ȱ ǿ Ǵϸ -żҴ Ⱓ Ͽ ϴ ҷμ ּҿ Ϲ Ȱ谡 ƴϴ Ҹ ̿ δ ̳ ֱ 谡 Ȱ Ǵ - ּҸ Ͽ 1 ̻ ʿ ϴ 踦 ϴ ְ ڻ¿ ߾ Ͽ 1 ̻ Ǵ ܱٹ Ǵ ؿ ̳ ҿ İߵ 踦 ϴ ϴ Ǵ ¹ ٹⰣ Ⱓ üϴ Ұ ִ Ǵ װ ¹ - ּҰ Ͽ 1̻ ܿ ʿ ϴ ܱ ų ܱ ֱ ڰ 踦 ϴ ڻ¿ ߾ ԱϿ ַ ƴϴ 踦 ϴ ϴ Ǵ ¹ ٹⰣ Ⱓ üϴ Ұ ܿ ִ Ǵ װ ¹ ٸ, شϴ ڴ ּ, ֱⰣ ұϰ źп ڷ ˴ϴ.(ҵ漼 ⺻Ģ 1-3) - ܱ ܱ 뿡 ϴ μ ѹα ƴ -Ѥ 1 ߱ . ٸ, ߱ ҵ漼 ȸ ּҰ ִٰ Ű 쿡 ù ҵ漼 1 1[ǹ] ҵ漼 2[ּҤ żҿ ] 2. 2 ڿ شϴ 츮 ڰ ÿ ٸ ڿ شϴ Ǵϴ ۰ ڱ Ǵ ڷ ϹǷ 籹 ڿ ÿ شϴ 찡 ۵ ÿ 籹 ڿ شϴ 쿡 Ǵϸ -Ϲ ߰ڿ ؼ Ͽ ϵ ϰ ױ ְ(permanent home) ߴ ذ ߽(center of vital interest) ϻ ּ(habitual abode) (national) ȣ(mutual agreement) ù 3. ñ ڰ ؿ̹ ⱹϴ ڷ ϴ (Ǵ ) (Ǵ ) Ǵ ñ - ڰ ڷ Ǵ ñ ּҸ ҵ漼 2 3 5 Ͽ ּҸ - ڰ ڷ Ǵ ñ ڰ ּ Ǵ ż Ͽ ⱹϴ ҵ漼 2 4 5 Ͽ ּҰ ù ҵ漼 ⺻Ģ 1-7 ← 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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