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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →. 1. . ܱ μ ΰ ܱ ũ зϰ ִµ, ̶ Ǵ ֻ繫Ҹ ϸ ̶ܱ ܱ Ǵ ֻ繫Ҹ մϴ.(μ 1) ⸦ ν ǵ Ǿ Ƿ , ι Ͽ ̸ ܱ Ͽ ̶ܱ ֽϴ. ܱ ܱΰ ܱ ִµ, ̶ܱ ܱ ġü ü ƴϴ ܱ մϴ.(μ 1 4ȣ) ' ƴϴ ܱ'̶ ܱ ٰ ܱ Ȱ '' Ǵմϴ.( 1264, 37-3441, 84. 10. 27) Ƿ ̶ܱ Ϲ ܱ ϴ ̳ ǹ̷δ ܱ ϴ ε ˴ϴ. . ܱο μ ֿ ٰŹ ܱο μ μ, ѹ ܱ, Ưѹ ϰ ־ ü谡 ϹǷ ̵ ܱ ο ˾ƾ մϴ. μ ܱ μ Ͽ μ 4(ܱ ҵ濡 μ91984) ϰ , μ ο κ ܱοԵ ״ ؿ˴ϴ. (μ 91 1, 97 1) ѹ ŷ õ ݰ, ں, dzó ȸ Ǿ ֽϴ. ġ ( 6 1), ļϴ ٿ 켱 (Ư 켱 Ģ)ǹǷ ľ ߿մϴ. ü౹ ŷ Ǵ ҵ濡 籹 Ͽ Ϲ̰ Ģ 븸 ϰ Ƿ ϰ װ ü Ͽ Դϴ. Ưѹ Ưѹ ܱ ַ Ǿ ֽϴ. ܱ ܱ ܱڹ ڽŰ, ܱڱ Ű Ȳ Ǿ ֽϴ. . ܱ μ õҵ ش翩 ܱ μ 93 {õҵ} Ͽ 츮 μ ǹ ̹Ƿ 'õҵ濡 شϴ°' θ ľϿ մϴ. ܱο μ μ ǰϴ ̳, ü ܱο ־ ٸ Ǿٸ 켱 ˴ϴ.(ѹ 28) 鼼ҵ ش翩 õҵ濡 شǴ Ǵ Ǵ ο 鼼 Ǵ Ǵ Դϴ. 忡 ͼӿ õҵ 忡 ͼӵǴ ο ܱ μ ũ ϴ. ܱ {}(''̶ ) ְ 忡 'ͼ'Ǵ ο 'Ű հ'ǵ簡 'õ¡ и'Ǵ Դϴ. 2. ܱ μ ҵ ҵ溰 ҵ 絵ҵ û ҵ ܱ õҵ ǹ ǹ ܱ õҵ ͻ ҵ ǹ ǹ ܱ μ 93 õ ҵ( 'õҵ'̶ ) Ͽ μ ǹ ܱ õҵ μ 3 2 ȣ 2 1 3 ϴ ͻ Ǵ Կ ҵ濡 ؼ μ ǹ ֽϴ. ܱ(ܱ ) · μ η ϴ ϴ 絵ҵ濡 μ ߰ Ͽ ϳ(μ 95), ûҵ濡 μ ǹ ϴ.(μ 3 1 ܼ) õҵ (μ 93) ȣ 1ȣ ҵ 2ȣ ҵ 3ȣ ҵ 4ȣ ҵ 5ȣ ҵ 6ȣ ҵ 7ȣ ҵ 8ȣ ҵ 9ȣ ҵ 10ȣ ҵ 11ȣ ҵ ڼҵ ҵ εӴҵ װ ϵ ڵ Ǽ Ӵҵ ҵ 뿪ҵ 絵ҵ 긲ҵ ҵ 絵ҵ Ÿҵ 3. μ . μ õҵ ܱ 忡 ͼӵǰų, εӴҵ Ǵ 긲ҵ ִ ܱ Ͽ Űϴ ˴ϴ.(Ű) ܱ 忡 ͼӵ ʴ ҵ εӴҵ, 긲ҵ Ǵ 絵ҵ ̿ ҵ ҵ ϴ ڰ õ¡Ͽ ν ǹ ˴ϴ.(õ¡) ٸ, 絵ҵ 絵ϴ ܱ ŰϿ մϴ.(Ű) . ܱο Ͽ 츮 μ ϰ ˴ϴ.(ȫ, 븸 ʹ üǾ ) ȫ ֱǹȯ Ŀ ƴ ( 46500-491, 1997. 7. 18) ܱ ( ) õҵ (μ 93) ִ ܱ ܱ * 1) 1ȣ ڼҵ и õ¡(25%) 2ȣ ҵ (25%) 3ȣ εӴҵ 忡 ͼӵǴ ҵ Ͽ Ű ---- 4ȣ ,װ,ϵ ڵ,Ǽ Ӵҵ и õ¡(2%) 5ȣ ҵ (2%) 6ȣ 뿪ҵ (20%) 7ȣ 絵ҵ Ű 8ȣ 긲ҵ ---- 9ȣ ҵ и,õ¡(25%) 10ȣ 絵ҵ (10%,25%) 11ȣ Ÿҵ (25%) *1) " ִ ܱ" ̶ ְų εӴҵ Ǵ 긲ҵ ִ ܱ մϴ.( ) . ִ 츮 ü ܱο Ư Ϲ μ ϴ Դϴ. ٸ, { ҵ }, ҵ 忡 ͼӵǴ и ϴ {ͼ}, Ϲ Ģ { ҵ濡 Ѽ } 븸 մϴ. ܱο ( ִ ) õҵ (μ 93) ִ ܱ ܱ 5ȣ ҵ ͼ -忡 ͼӵǴ ҵ游 Ű հ - ͼӵ ʴ ҵ棺 1ȣ 2ȣ 9ȣ ڼҵ ҵ ҵ ͼӺУ ҵ Ǹ Ѽ ƴϰ Ű հ 忡 ͼӵ ʴ ҵ棺 Ѽ ѵϿ õ¡ и Ͽ õ ¡ и 3ȣ 8ȣ 7ȣ Ӵҵ 긲ҵ 絵ҵ Ű հ Ű, и 4ȣ 6ȣ 10ȣ 11ȣ Ӵҵ 뿪 絵ҵ Ÿҵ ͼӺУŰ ͼӵ ʴ ҵ棺õ¡и õ¡, и ΰ ܱ μ ǹ ̿ ܱ μ ǹ ־ Ư ִ , ΰ Ͽ ֿ ϸ ϴ. ִ ܱ 1) ܱDZ Ǵ ֻ繫Ұ Ǵ ֻ繫Ұ ܱ 2) ٰŹ (ι ) Ȱ 3)ǹǹ ҵ ûҵ 絵ҵ õҵ 絵ҵ 4)ǥذ ҵ棭 ̿ձ(5⳻) ҵ ҵ ҵ棭 ̿ձ(5⳻) ҵ ȣ鼼Ǵ , װ ҵ 5)װ -Ϲݹ -չ 15%, 1ʰ 27% 12%(Ưѹ 72) ΰ ش װ ܱμװ ؼսǼװ ҵ漼 װ Ưѹ װ Ϻ ΰ ΰ ش 6) ǹ μŰ Ϸκ 2 ̳ ġ, ε Ӵ롤긲ҵ ִ κ 2̳ õ¡ǹ ǹ ΰ ǹ ġ ǹ 꼭ۼ ǹ ŷ ǹ ڵ Ϸκ 20 ̳ ΰ ̵ֽȲ ǹ ֽĵ Ȳ ִ ش 7) Ÿ Ư ں Ǵ Ű ҵ -ذ -ڱ (ڻ꣭ä) - -ڱ - ϴ (й) . ܱ (Ⱓ) Ǵ . Ģ ϴ ȸⰣμ Ⱓ ǹϸ, Ⱓ 1 ʰ ϴ. ¡Ű . հǴ ܱΡ Ⱓ Ͽ μ DZ ǹ̰ ִ ̸, μ 98 1 ǰ õ¡ . иǴ ܱοԴ ǹ̰ Դϴ. ܱ μ 94 ϴ ִ ܱμ Ǵ ܱ Ͽ ()ġŰ Ǵ ڵϰ Բ Ҽ忡 ̸ ŰϿ մϴ.(μ 6 3) ܱ ׳ 2 ̳ ()ġŰ Ͽ մϴ.(μ 109 2) εӴҵ, 絵ҵ, 긲ҵ ִ ܱμ μ 93 ϴ õҵ 'εӴҵ', '絵ҵ' Ǵ '긲ҵ' ִ Ͽ ҵ ʷ ϰ 1 ̳ Ҽ忡 ̸ ŰϿ մϴ.(μ 6 4) ϰ ϴ ܱ Ϻ 3 ̳ Ҽ忡 ̸ ŰϿ մϴ. ϰ ϴ Ű ѳ ƴ 쿡 ƴ ϴ.(μ 7 1 2) ) Ű ƴ ִ ܱμ Ǵ ܱ Ͽ ο ̸ Ű ƴϴ 쿡 ų 1 1Ϻ 12 31ϱ ϴ.(μ 6 5) ٸ, ܱ ù Ǵ 'εӴҵ', '絵ҵ', '긲ҵ' ʷ ϰ κ ϴ 12 31ϱ մϴ.(μ 6 6, μ 3 1 2ȣ) ) ʰ Ǵ ִ ܱ ߿ ƴϰ 쿡 Ϻ ƴϰ Ⱓ 1 ϴ.(μ 8 4) ) εӴҵ, 絵ҵ, 긲ҵ ƴϰ ܱ εӴҵ, 絵ҵ Ǵ 긲ҵ ƴϰ Ǿ Ҽ忡 ̸ Ű 쿡 Ϻ Űϱ 1 ϴ.(μ 8 5) ) ܱ 쿡 Ϻ ϱ Ⱓ Ͽ ̸ 1 , ٸ Ⱓ 1 ̸ 쿡 ̸ մϴ.(μ 7 3) 4. ܱ ܱ ܱ Ҽ ϴ Ǵ ҷμ ϴ Ǹ ǹ ϴ ̸, μ Ű . ü ɿ Ư 츦 ϰ ϴ 忡 ϴ Դϴ. õ¡ . иǴ ܱ 쿡 ߿ , ִ ܱΰ εӴҵ, 絵ҵ Ǵ 긲ҵ ִ ܱ ҵ Ű . Ͽ ϹǷ ߿ ǹ̸ Դϴ . Ǵ ε, 絵ϴ ڻ̳ Ǹ, 긲 ܱ μ μ 94 ϴ Դϴ. ٸ, ܱμ μ 93 ϴ εӴҵ, 絵ҵ Ǵ 긲ҵ ִ ܱ ڻ(ε, 絵ϴ ڻ̳ Ǹ Ǵ 긲) Դϴ.(μ 9 2) 2 ̻ ִ ܱ ֵ Դϴ.(μ 9 3) 'ֵ ' Աݾ մϴ.(μ 6 2 3) ܱμ 2 ̻ ڻ(ε, 絵ϴ ڻ̳ Ǹ Ǵ 긲) ִ ο Ͽ 2 ̻ õҵ ϰ 1 ̳ ҵ ܱ Űϴ Ұ ˴ϴ.(μ 9 3, μ 6 4) . 쿡 汹û ֽϴ. 쿡 û ֽϴ.(μ 10) 쿡 Ϻ 45 ̳ Ͽ ϸ, 45 ̳ ƴ ϴ.(μ 8 3 4) 2 ̻ ִ ܱ ֵ (μ 8 1 3ȣ) εӴҵ, 絵ҵ Ǵ 긲ҵ ϴ 2 ̻ ڻ ִ ܱ 2 ̻ õҵ ϰ 1 ̳ Ű ƴ . 15 ̳ Ҽ忡 ̸ ŰϿ մϴ. ܱ ̳ ڻ ƴϰ Ҽ忡 ŰϿ մϴ.(μ 11) ÿ 2̻ ִ ܱ μ μ 7 3 7 2 Աݾ Ǵ ̳, μ 忡 Աݾ ų űԷ 2 ̻ ְ Ǵ μ ƴ Աݾ ֵ μ μ Ǵ .( 46017-169, 96. 4. 1) 2. -츮 ü ڿ Ͽ 켱Ͽ ˴ϴ. (ѹ 28) ڶ Ϲ (individual) (corporation) Ͽ Īϴ μ ΰڿ ǹմϴ. ٸ, 츮 ± ڸ ο Ͽ ϰ ֽϴ. ܱ ܱ ܿ ؿ ֽϴ. 1. . ̶ {ҵ ں ߰ȸ Ż } (Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital) ϴ ̸, ٸ 츮 ں(capital) Ƿ κ Ī 뿡 ں ϰ ֽϴ. ǹ (tax treaty), (tax convention), (tax agreement), ߰(double taxation convention), ߰ ٿ θ ֽϴ. 2 üǴ ̹Ƿ 2, (Bilateral Treaty) Ư Ǿ ֽϴ. . ü౹ (resident) Ͽ ˴ϴ. , Ϲü౹ Ǵ ü౹ ڿ ˴ϴ. 籹(bilateral treaty)̱ 3 ڿԴ ƴմϴ. Ϻ ѱκ ҵ ѱ ˴ϴ. Ϻ 3() ̹Ƿ ʴ Դϴ. 츮 ü [ҵ濡 (taxes on income)] ߰ȸ Ż ̹Ƿ μ ҵ漼 ֹμ Ǵ ̸ ΰġ, ƯҺ ƴմϴ. . ֿ ü౹ '߰ȸ' 'Ż' ֵ Ͽ üǹǷ, Ǵ '', '' 'ҵ ' 'ҵõ ', '뼼 ְѵ(Ѽ)' ֿ μ ϰ ֽϴ. ü౹ й ֿ䳻̶ ֽϴ. 2. ߰ȸǿ Ż ֵ Ͽ 'ü౹ й' ֿ ϴ μ ü౹ ڿ Ͽ Ǹ, Ư ҵ濡 Ư ϰ Ƿ Ư 迡 ִٰ ֽϴ. Ƿ 켱Ͽ ˴ϴ. ̴ ƴϴ ƴϸ, ƴϸ ̴ ƴմϴ. ƴ ϴ ̸, Ǿ ִ Ư õ ʴ Ϲδ ü , Ͽ ˴ϴ. 2002. 1. 1 츮 üϿ ȿ 54Դϴ. ← 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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