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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →漼 ǹ ݼ ΰ ι Ѱ ġ 1. 漼 ǹڴ 漼 29 ǰ ϴ 漼 ä ä谡 ǰ 漼ä迡 ̰ Ǵ ڴ ǹڿ شǰ Ǵ ̴. ̿ ǹ شϴ ݿ Ͽ ǹڴ ڿ ̿ شϴ ̰ ǹڴ ΰ ϴ ִ 쿡 ǹ δϰ Ǵ ̴. ΰݾ ü Ͽ ǹڷμ ߰ Ǹ ̴ 漼 ⺻ ǰ ϴ κ ⺻ 13 ( ü) ΰ ܡ Ÿ ü( "ΰ ü" Ѵ) ȣ 1 شϴ Ϳ Ͽ ̸ Ѵ. 1. ֹû 㰡 Ǵ ΰ ǰų ɿ Ͽ ֹû ܡ Ÿ üμ ƴ 2. ⺻ ִ μ ƴ ΰݾ ü Ͽ ǹ ݼ Ͽ ƴѴ. ǹ ο Ͽ ǹڷμ ݼ ϰ Ǵ ΰ? 縦 ϴ ι ΰ ε⸦ μ ϰ Ǵ ̴. ΰ ⸦ ϴ ϰ ȴ. ̿ ǹ ΰ ϴ 漼 ǹ δϰ ȴ. ΰ Ҹñ Ͽ ػ û⸦ μ ΰ Ҹǵ ϰ ִ. 漼 ǹ û⸦ Ŀ Ŀ ǹ ϴ 漼 Ͽ Ģ ǹ ݼ Ǵ ̴. ΰ ߰ ִ Ȱ ƴ ä 쿡 ΰ ΰ? ̿ Ͽ Ģδ Ȱ ƴϰ ΰü Ҹǰ ° ƴ ̴. ٸ κб ϰ κб ΰ ΰ? 2. ο 漼 ǹ ݼ (1) ä "ǹ" Ͽ ǹ( ¡Ͽ ǹ Ѵ) ִ ڸ Ѵٶ ϰ "" ǹ(볳ǹڿ ڿ Ͽ ǹ 2ǹ Ѵ) Ͽ ¡Ͽ ǹ ڸ Ѵ. 漼 ǹ δ ִ 漼 ǹ(漼 ¡Ͽ ǹ Ѵ) ִ ڸ ǹϸ ̿ ΰ ϴ ̴. ο Ͽ ǹ ݼ ΰ ϴ ǹ δѼ ִٰ ƾ ̴. (2) ΰݰ ǹ ݼ ̶ ڿ ܿ ΰ(Ǹɷ) Ǿ Ǹ․ǹ ü ִ μ, Ͽ յ ü ̶ ü Ͽ ΰ ο Ǹ, 「ι」 31 33 ƴϸ ϰ, ֵ 繫 ⸦ ν Ѵٰ ϰ ִ¹, ɿ Ư Ͽ ΰִ ․ Ÿ ü ǹѴٰ ƾ Դϴ. [] 「漼」 1115 822 ϰ ִ Ͽ ΰ ִ ․ Ÿ ü ǹմϴ.(ó ؼ, 2006. 1. 17) 「⺻」 13 ΰ ü Ҽ忡 ûϿ ü ․ Ÿ ü Ͽ ϰ, 「μ」 12ȣ 「⺻」 134 ΰ ü( ü Ѵ) ο ϰ ִ¹, ̴ ҵ Ͽ ϴ 뿡 ־ ο Ͽ ҵ漼, ο Ͽ μ ϰ , ΰ ü μ ڻ ü ҵ Ǵ ƴϰ 32 ȣ , ͻ ҵ濡 Ͽ Űǹ ֱ Դϴ. ݸ鿡 「漼」 1(Ģ) ο ΰ ƴϸ, 1 14(Ģ) 82 漼 ΰ ¡ Ͽ ٸ ɿ ϰ 「⺻」 「¡」 ؿѴٰ ϰ , 「漼」 漼 ̷ ġ ǥ Ͽ ΰϴ μ μ ϹǷ 「⺻」 13 「μ」 ϰ DZ ϴ Դϴ. , 「漼」 3(․) 1(ֹμ) 1731 յ ǹڴ ․ ּҸ ΰ ․ 繫 Ǵ Ҹ (μ Ǵ ΰ ․ ü Ѵ. ) ․ ɷ ϴ Ը ̻ 繫 Ǵ Ҹ Ѵ١ ϰ ִ¹, ̴ յ Ǵ ο ΰϴ εμ μ ü ʿ Ե ƴϸ յ ΰ Ƿ ο Խ յ ΰϰ ϴ 2 ҵ ǹڿ μ ǹ ִ ϵ ϰ ִ , 「漼」 ֹμ Ͽ μ Ǵ ü ϰ ִ ̳, 漼 ־ Ͽ ΰִ ․ ü ǹѴٰ ƾ Դϴ. 「漼」 1111 2 漼 ǥ Ϲ ðǥؾ ϵ ϰ , 5 82212ȣ ( ۼ ․․ⳳǥ․꼭) Ͽ 氡 Ǵ 쿡 ǥ ϵ ϰ ִ¹, ̴ ȭ üμ ŷ ΰ Ģ 氡ݿ ϴ ִ ź ϴ ̹Ƿ δ ϰ ؼϿ Դϴ. ΰ ü ̳ ƴϰ, 忡 ־ 「μ」 112 ĺα ƴϿ ȸ ó ־ ź ٴ , 「漼」 1115 82212ȣ δ Ͽ ΰ ִ ․ Ÿ ü ۼ η Ÿϴٰ Դϴ. [Ƿ] ΰ ȸ簡 ػ û شϴ ߴ û Ⱑ Ǿٰ Ͽ ǰ DZ ȸ û繫 ƴϰ Ҽ۹ ɷµ Ѵٰ ̴.( 1982.3.23. 811450 ǰ ) [Ƿ] ΰ ü ǹ ⺻ 13 2 ΰ , Ÿ ü ǹ ̻ Ǵ ǥڷμ Ͽ Ѵ١ ̻ Ǵ ڽ ǹڷ ϰ ν ǹ Ͽ Ѵٴ ƴ϶ ü Ͽ ΰ ǹ ̻ Ǵ Ͽ Ѵٴ ̴.( 1986.7.8. 8487 ǰ ) (3) ΰ Ӽ () ΰ ػ , ȸ ӱⰣ߿ ӿ , ں Ͽ Ǵ ÷ ⸦ ϰ Ǿ ִ. ̴ ӿ鿡Դ ӱ(: 2 ) Ƿ ⸦ . Ȱ , ȸ ̷ ⸦ ƴ ۿ . ̿ Ͽ 5Ⱓ ƹ ƴ ȸ縦 ȸ ϵ Ͽ. 5202(ȸ ػ) ó 5 ȸ ϴ ƴϿٴ Ű ν 쿡, ̹ 5 ȸμ κ 2 ̳ ɷ ϴ ٿ Ͽ Ű ƴ ȸ ŰⰣ ػ . 1 Ͽ ػ ȸ簡 ȸ縦 ƴ 쿡 ȸ 3 û . " 5 ȸ" ȸ ǰ ⸦ Ͽ ȸ û (ȣ , , , ġ , ӿ Ӱ , ں , ȯä Ÿ ), Ź ( ȸǰῡ ) Ѵ. ⸸ ϰ 5 ȸ ٷ ¿ ȸ ̴. ȸ ߿ ȸ ػ , Ļ꼱 , Ǵ ҵ ̿ Ե ƴѴ. ε⸦ 5 ȸ翡 Ͽ ó ϴ ƴϿٴ Ű ϰ Ѵ. ÿ ҹ ̷ ־ٴ ȸ翡 Ͽ Ѵ. λ ϸ Ǵ ̳ ػ ƴϴ. ̴ 5 ȸ Ͽ ٷ ػŰ ƴ϶ ϱ Ͽ ̷ ġ ϰ ִ. κ 2̳ Ű ƴ ȸ ŰⰣ ػ Ե Ͽ ػ ȴٴ ǹ̴. ̷ ȸ簡 ػ Ű Ͽ Ѵ. Ű Ͽ Ѵ. Ű ȣ ϰ ȸ ǥ Ǵ 븮 Ͽ Ѵ. Ϻαǽѱ 6 1) ȸ ȣ, ǥ ּ, 2) 븮ο Ͽ Ű ּ, 3) ƴ Ͽٴ , 4) ǥ, 5) Ű Ű ̿ܿ ȸ簡 ο ⸦ ϴ ػ ʰ Ⱓ ȸο û̶ Ͽ Ǿ ȸ Ȱ̶ ̴. ػ ȿ ػ μ ȸ ̶ û ϰ ǰ, ػ ̻簡 û ȴ. ٸ, ػ ȸ 3 ̳ Ưǿ Ͽ ȸ縦 ִ. ٸ ̷ ȸ絵 ȸ縦 ȸ Ͽ պ ̴. ̶ ϴ ΰ ϰ ǹǷ պ εǴ ̴. ſ ٽñ ȸ縦 ִ ȸ οǾ ػ ȸ簡 ȸ Ưǰ ִ 쿡 ȿ Ϲ ȸ Ưǰ ִ . ̷ν ȸ ػ · ư ٸ ִ ̴. () û ػ δ ȸ 谡 Ǵ ƴ϶ û ̷ Ѵ. ȸ鿡 Ͽ û ⸦ Ƿ ̷ ȸ ⸦ ٸ ƴ϶ ̸ Ͽ ֱ ƴ. ̿ ػ κ 3 û긶 Ͽ. 52024 ̷ û ȸ Ǹ踦 װ װʹ ִ. ̸ ʿ䰡 ȸ Ҹ ƴѴٰ Ͽ Ƿʿ ΰ ϰ ִ ̴. û ȿ»̰ â ȿ ٴ ٰŸ ΰ ִ. ̿ ػ 쿡 ػ Ұ Ͽ Ѵ. ⸦ Ҵ ü ҿ ϰ Ҵ ü ػ ⸦ Ͽ Ѵ. û 쿡 û ػ ̴. û ⸶ ġ ȸ δ ȴ. [Ƿ] û ΰ ο Ͽ ûⰡ 쿡 û繫 Ǿٰ 쿡 ûμ ڴɷ ִ. ( 1997. 4. 22. 973408 ǰ ) [Ƿ] û ΰ Ӽ 1. 5202 Ͽ ֽȸ簡 ػǰ û Ǵ ȸ Ǹ谡 ־ ʿ䰡 Ҹ ƴѴ.( 2001. 7. 13. 20005333 ǰ ) 2. ó Ҵ óп Ͽ ϴ Ҹ ǹ Ȱ ٽ üó ϰ ϴ óμ ɻ ó Ͽ ƹ ΰ ƴ, ڷμ ó ҵǸ ٽ δ ϰ Ǵ ̹Ƿ, Ģ ߾ Ȯ ɼ ϱ Ͽ ó Ҵ , Ȥ ¡ Ͽ ü Ư 鿡 Ͽ ڿ ν ȿ Ѵ ̰( 1996. 3. 12. 9546043 ǰ ), 5202 Ͽ ֽȸ簡 ػǰ û Ǵ ȸ Ǹ谡 ־ ʿ䰡 Ҹ ƴϿٰ ̴( 1994. 5. 27. 947607 ǰ ).( 2001. 7. 13. 20005333 ǰ ) 3. 5202 Ͽ ֽȸ簡 ػǰ û Ǵ ȸ Ǹ谡 ־ ʿ䰡 Ҹ ƴϰ, ̷ ȸ ػ ̻ ٸ ְų ȸ û ƴ 쿡 翬 û ǰ, û ذ û Ͽ ڰ û ǹǷ, ̷ ûθ û ȸ û繫 ϰ ǥϴ ȴ. ( 1994.5.27. 947607 ǰ ) 4. ȸ簡 ȸ簡 Ǿ ػⰡ Ǻ ȸ ǥûμ Ǹǹ ϰ ִ ڰ ػ û ƴϰ, װ ʿ ģ ּҺ ұϰ Ǻ ȸ ǥûο ð ۴Ҵ ¿ ִٸ, Ǻ ȸ ä װμ ǥû Ͽ ð ü۴ ƴϰ ۴ Ǿ ýû Ͽ װ ϴ ȿ Ǵ¹, ̿ 쿡 Ǻ ȸ ǥû Ͱ ٸ ǥûο Ǹǹ ϰ ϴ Ұ Ǵ ̹Ƿ, ̴ 386 2 Ǻ ȸ äڷμ ذ װ û Ͽ Ͻ ̻ ڸ ʿ䰡 ִٰ Ǵ شѴ.( 1998. 9. 3. 971429 ) 5. ͼóƯġ ͼ û ֽȸ ӵ ڷμ װ û 꿡 Ͽ ó ǥ ŷ ̰ û ӵ ڰ 汹û̶ ź ִ Ͽ ̸ شѴٰ .(뱸 1989.6.13. 881463 1λǰ ) 3. ΰ η 1) ΰݿ Ͽ κ Ŀ μ ΰ ϴ ǹ δϰ ƴϴ 쿡 Ģ ΰ Ӹ ƴ϶ ǹ ̴. Ͽ ΰݺ̶ Ϲδ ߾ , ȸ翡 Ͽ öϴ ǡ ̳信 Ѵٰ Ǵ ȸ 縦 ϴ ƴϰ, μ 縦 ϸ鼭 Ư 迡 Ͽ ü ذ踦 Ÿϰ ϱ Ͽ ʿ ѵ ־ ΰ (ȸ =ȸ иĢ) ȸ ϰڴٴ ̷С Ѵ. ̿ ȸ Ŀ ִ Ͻϴµ Ͽ ΰ ι ȸ 迡 ȸΰ Ŀ ִ ü ľϰ ʿ ̱ ̴. ̰ ΰ ϴ ̹Ƿ ΰ ȸ Ȱ ȿ ȸ翡 ͼϰ οԴ ͼӵ ʴ´ٴ Ͱ ȸ翡 Ͽ ȿ ȸ Ͽ Ͽ ϰ ް ȴٴ ΰ ǹ̷ ִ. ΰݺ ΰݵ ػȿ Ͽ ѵǴ ̶ Ƿ μ ( 1ȸ ε) ٸ, Ͽ ü ȿ ΰݺο Ͱ װ ΰݺι ȿ . ̿ ΰݺ ƴϰ ȿ ִ 쿡 ִ° ϴ ̸ 漺 ΰݺ Ưȿ Ͽ ȸΰ ϴ ̱ ΰݺ ϴ 뼼 ȿ , شȿ Ͽ ȿ ִ. ΰݺ ϴ м߿ ΰ̶ Թå Ͽ ο ̱ Ư ȿ ΰ ̸ Ͽ ϱ Ǿٰ Ưȿ Ͽ ΰ ִٰ Ͽ ΰݳ ΰݺ ̷ ٰŸ ϰ ̿ ι 2 2 Ǹ ؼ ι 2 1 Ǽ Ģ ٰŷ ϰ ִ. ΰݺ δ ΰ Ѱ踦 ȹϴ ̹Ƿ ȸ μ 171 1 ΰݺ ٰŰ ȴٰ Ѵ. ̿Ͱ ΰݺα Ͽ ΰ̶ Ͽ Ȯ οǰ, ̸ ü Ư ڰ Ÿ ̹Ƿ ̿Ͱ ΰݰ ؼ Ưȿ Ͽ ΰ ü Ͻκ , ΰݺ 䱸Ǵ ʿ伺 ΰ ̿Ͽ Ϸ ֱ ε ذϱ Ͽ ü Ͽ ΰ 踦 ո ؼϸ Ǵ ̰ ڰ Ÿ ΰü Ͽ ذ ƴ϶ ̴. ΰݺ ΰ ǰų ݵ ̶ ΰ ϴ Ģ Ѵٴ ȣ Ͽ Ǵ ̷̴. ΰݺ ȮǴ ΰݺ ٰ Ͽ ΰݳ Ǵ ո Ȯؼ ذϷ ͵ ̱ ΰ 踦 Ͽ Թ ո ؼҼ ؼ Ѱ谡 Ƿ Ѱ踦 Ż ϰ Ȯؼϴ ü ġ DZ ̴. Ƿ ΰݺι ü ϱ ٴ ΰݳ ΰݺ ִ , ȿ Ѱ踦 Ȯ Ͽ ̴. 2) ΰ κ и ϴ ΰ Ī(ȣ) ̸ üϰ, ε ϸ, ҹ ü ȴ. 谡 ġ ƴϸ, ȸ ֽȸ ȸ ȸä Ͽ δ ƹ åӵ ƴѴ. ̿Ͱ Ӽ ϸ鼭 ȸ ü Ȱϰ ȴ. ٸ ־ ȸ ΰ ȸ ɰ ۿ븸 ϴ ƴϰ, δ Ǵ ǹ ȸϰų ä Ż ҹ ϱ ǿ ְ, Ư ̸ ȸ糪 ȸ, ģȸ ¹ٿ ȸ üȭǾ ־ ĸ ߽Ͽ ȸ ü ϴ ǿ ϴ ʷϴ ְ ȴ. ̿Ͱ ǻ ո ΰ ϱ Ͽ ȸ ȸ 踦 ߽Ͽ ǰ 踦 Ȯϰ Թ Ȯؼϴ Ͱ ü ȿ Ͽ ΰ ΰ ϰ ȸ ϽϿ Ϲ 谡 ٷ Ÿ濡 ġ ϴ ̴. ΰݺ ̱ Ƿʹ Ͽ Ե ̷̳ ó ̱̿ ΰ иĢ ϰ ΰݺ ϰ ִ. 츮 ǰῡ ̸ ǽ ִ. [Ƿ] ΰ ΰ ȭ ̸ ط 忡 ȸ ΰ εDZ ̸ٰ ȸ ǥ̻簡 ȸ ̳ ⺻ óп ־ ֽȸ ϰ δ Ͽ ȸ¸ ϴµ Ұ 츦 Ѵ( 1977.9.13. 74954 ǰ ) 3) ǰ ̿ ΰݺ 쿡 Ǵ°? ΰݺ ǰ Ѵ. ̿ Ͽ ̷ ü谡 Ǿ ʴ. ù° ش ΰ 뼳μ ΰ ȭǾ Ǵ 졹 ̴. ΰݺ ΰ ؿ ʴ 졹 ΰ ȸϱ Ͽ 졹̴. ° ش ǻ ΰ ϴ 졹 ڴ ̴. μ ƴϰ ǻ ΰ ϴ ؼ , , α ȸ ٲٰ ȸ Ͽ ε 롤 Ǵ ܾ絵 شϴ , ڷκ ڱⰡ ϴ ȸ翡 Ǵ , ȸ ŷ ܵ Ⱑ شϴ ε Ǵϴ 쿡 ΰݺ ȴٴ ̴. ° ش ΰ ü Ǻ Ǵڴ ̴. ΰݺ Ϲ ϳ Ƿ θ ϴ ϴ üδ ϰ Ƿ ü Ȯϰ ϴ ̴. (1) ΰ () ְ 뼳 뼳 ΰݺα 忡 ΰݳ Ǵ Ͽ ̷ ǹ̿ Ͽ ȸ Ŀ ΰ ̿ϴ ڿ Ǵ δ ־ ϴ° ο Ͽ ְ뼳 뼳 ִ. ְ뼳 ΰ ִٰ ϱ Ͽ ΰ Ŀ ִ ڿ Ͽ ǵ ǰ ִٴ ǿܿ ڿ ְ ǵ ־ ȴٴ ̴. ̴ ΰ ȭ ΰݺο ϴ ش κ ظ ϰ ִ. ̿ Ͽ 뼳 ΰݳ Ͽ ΰ ϱ Ͽ ΰ ̿ ȸ ̸ ϴٴ ̴. ٰŸ , ΰݳ뵵 Ǹ ε ι Ǹ뿡 Ͽ ӿ ߾ ΰݺ ǵ ǿ Ͽ ϰ, 뼳 ϸ ΰȭ ʿ䰡 ̳ Ǹ Ƿе Ϸ ǹ ư ִ ƴϴ. () ΰ : ǰ ְ뼳 ΰݳ뿡 ΰݺ ǻ ְ ǹϰ ִ. μ ȸ Ŀ ִ ڰ ȸ縦 ڱ ǵ ̿ ִ ־ ȸ ڰ ϴٴ ǹѴ. κ ȸ簡 ϴ ȸ ذ踦 ʴ ټַ ǻ ȸ絵 ϴٰ ̴. ְ ̶ ȸ缳 ¾ ǿ Ͽ ִٰ ؾ ̰, ΰݳ ÿ ʿϴ. () ΰ ü () Ǵ ǹȸ Ǵ Ͽ ǹ δϴ ڰ ȸ縦 ϰų ȸ縦 ̿Ͽ ȸ Ͽ ϰ ϴ Ϲ ΰݺ ̶ ؿ ΰݺ ʰ ʴ´ٴ طμ Ǵ ؼ ذ ִ. 켱, äڰ ع ûԿ ־ ̳ ǹڰ Ÿ ̿Ͽ ϴ ͱ ϴ Կο ؼ ΰݺ ʴ´ ϰ ʹ ݴ äڰ ȸ縦 û ϴ 쿡 ȸ ǹڰ ƴϹǷ ΰݺ ʿ䰡 ִ ̴. ȸ簡 ǹ δϴ ϴµ Ͽ ûԿ ־ ȸ翡 Ͽ ƹ , ϴ ΰ ϴ ؼ ȴ. () ä ȸ翡 Ż, Ͽ ο ȸ ϰ ȸ ȸ , ӿ, , Ҹ ϴ 쿡 űȸ縦 ϽϿ ȸ ΰ ϰ ȸ ä ȸ翡 û ؾ Ѵٴ ̴. äڰ äŻ ȸ縦 ϰų ϴ 쿡 Ϲ ΰ ؾ Ѵٴ ص ִ. ι ʰ ΰݺ ذϴ ù°, ä ظ ոȸ, ȸ, ȸ縦 쿡 äڿ ȸ缳û ־ ι Ҵ ƴϰ, ȸ缳û ǰ ȮǾ ٽ ȸû̳ ľ ϱ äǺȣ ϴٴ °, ֽȸ簡 쿡 ȸ缺 Ŀ ι ҷ ֽμ ִ ǽɽ ̶ ִ. ۿ ȸ ־ ں ȸ Ը¾ ߾ ΰ ȸ ʿ ڱ κ ְ 뿩ϴ ȸ縦 ϴٰ ȸ簡 ְ ȸäڷ Ͽ ä ϴ 쿡 ȸ ִٰ ä縦 ϱ Ͽ ΰݺ ̴. () Ÿ ģȸ簡 δ뵿 ǻ ȸ縦 ػ 쿡 ģȸ ΰ ϰ ȸ ģȸ 踦 . ȸ ػ ȸ簡 ȸ簡 쿡 ִ. , ػ ȸ ģȸ翡 Ͽ ӵǰ ִ 쿡 踦 Ͽ ̳ ӵǰ ʴٸ ģȸ簡 ӵǰ ־ ȸ 踦 ϱ ̴. , 659 ϸ, غ迡 ־ Ǵ Ǻڳ Ǵ ߴ Ƿ Ͽ ڴ åǵ Ǿ ִµ, ȸ簡 ʷ ڰ ȸ ǥ ƴϳ ܵ Ǵ ̶ ڰ åǴ° ִ. (2) ΰ ȭ () "ֽȸ ° ȸ ̰ ȸμ α " ΰ ؿ ʴ 졹 Ͽ ΰݺ ̴. ̴ ȸ 踦 ǹϴ ̳ ü ȸ簡 ̸ ȸ簡 ؿ ʴ ͡μ ΰ ε ִ ҸȮϴٴ ̴. ȭ Ȯ Ͽ, ȸ縦 ִ ִ δ ϰ ȸ ȥ, ȣȰȥ ݺΰ, Ȯ α硤ȸ豸 Ῡ, ȸ̻ȸ ΰֿ ȸμ ʿ ȸ ð Ǿ μ ΰ ȭ ȴٰ ̴. ̱ ΰݺο Ƿʹ ̷(instrumentality rule) ް ִ ȭ̶ θ ִ. ΰȭ ΰݺ ϴµ Ͽ 忡 ҸȮ Թ Ῡ ũ ϰ, ̰ ΰݺ ʿ伺 . ۿ ȭ ȥ ȭ ʰ ̻ ϸ ΰ εȴٴ ̴. ȸ翡 ° ӵǴ ΰ εǴ ʿ̰, ΰݺ Ưȿ ؼ ΰ Ͱ Ѵٴ ΰ ̶ ̰, ΰ ȭ ߿ ΰݺ ñ ϰ ִ äںȣʹ (ȸ ΰ ) ְ, ȥ ͵ ȸäڰ ظ ɼ ִٴ ûϴ ̻ ƴϹǷ ΰ ϴ . () ΰ ȭ ü ȭп ȸ翡 谡 Ӹ ƴ϶ ΰݺ ȸ翡 ΰ ȭ ʰ øǾ μ ΰ ȭ ΰݺο ȴٰ ΰ ȭ ʰ Ǵ ΰ ϴ ߿ ǹ̸ . ù°, ȸ(ȸ), ̻ȸ Ұ, ֱ ̹μ ̷ ΰݺι Ͽ ȣ ȸä Ͱ ü Ƿ ȭ ʷμ ǹ̴ ٰ ƾ Ѵ. 츮 Ƿ ϰ ΰݺ 1977.9.13 74954 ǰ ȸ ϰ θ ȭǴ ߿ ڷ ϰ ִ δ. ǰ ȸ ȭ θ Ǵ κ Ʒ . " ȸ ° ̸ ؿ Ұ 濡 ̸° θ 캸, ȸ ߱⼳ȸ ȸ ӽȸ δ ȸ ǰǰ Ǿ ȸ Ͽ, 繫Һи κ, ȸ ҿο Ͻ Ͽٰ ƿ ǰ ȸ ǥ̻μ ǽÿ δ Ͽ ȸ ʿ ϴ ȸ ϰ Ͽٰ ϱ ư, ȸ絵 ػ ʰ Ѵٴ Ƿ µ̰ ȸ縦 ؿ Ұϴٰ ߸̰" °, ģȸ硤ڸȸ ̻硤 ϴ μ ̴ ȸ ü ν ִ и, ӿ ü ƴϰ, ̷ ȸ ӿ Ӱ 翬 ̹Ƿ ̰ ȭ Ǵܿ ߿ ǹ̸ δ ʴ´. °, ȥμ ȸ ȥ ŷ ȸ 縦 ν ϰų νϰ ִٰ ص ű ʰ ΰ ̿ ŷѴٰ ϰ ִ 쿡 Ȳ ʷ ü ǹǷ ̰ ߿ ȭ ʰ ȴ. ٸ, 쿡 ̷ܰп Ͽ ȣ ִ ̰, ̷ܰ ʴ , ߰ ΰݺ 濡 ȣ ΰ ϴ ȴ. ȸ· ϴ μ ϴ ȸ ȸ Żϴ ȸ ư ȸäڿ ظ ɼ ִ ϴ ̹Ƿ ̰͵ ΰݺ ߿ Ҷ ִ. °, ȥμ ȸ簡 ְϺ Ǵ 繫 Ϻθ ϸ鼭 Ӵ ൵ , ӷḦ ʰ ִ װδ ȸ翡 ظ ִ ƴϳ ̰ ȥ ȭ ʰ ȴ. ȸ ȸ豸 ῩǾ ִ ͵ ȭ ʷμ ߿ ǹ̸ . ټ°, ںμ ȸ簡 ʺ Ը ߾ ں ǰ, ʿ ڱ κ κ ι ȸ簡 Ǵ ̴. ̰ ΰ ȭ ʷ ΰ ΰݳ ΰ ΰݺ ߿ ҷ ̷ ̴. °, ΰ å μ ȭ ΰݺ ϴ ڷ Ͽ ȸ Ŀ ȸ縦 ϰ ִ ͻ ƴ϶ װ α̶ ִ Ͽ ΰ Ժη εǴ Ϸ ̴. ΰݺ ϴ ڿ å ִ. 4) ΰ ȿ ΰ ȿ ȸ ΰ εǸ ǹǷ ȸ Ư ü ȴ. ̷ ȿ Ưȿ ǰ, ǰῡ 뼼 ȿ Ƿ Ҽ ΰݺ ÿ ȸΰ 縦 ϴ ȿ ȸ縦 Ҽۿ ȸΰ εǾ Ҽ۹ ȸ ݿ ƹ ġ ƴѴ. ΰݺ ȿ ȸ Ǵµ ְ, ȸ иĢ Ǵ ǹ иĢ ǹϴ پϹǷ ΰ ε ȿ پϴ. (1) ü ȿ : ͺȣ ΰݺ Ͽ ȸ Ǵ ä ȣǴ 찡 ִ. ȸ äڰ Ͽ ȸä ûϱ ؼ ΰȭ åӿĢ ϴ ° ̰, äڰ ȸ翡 Ͽ ä ûϱ ؼ ΰݳ ä ϸ ̴. ù°, Ưä ä ڱⰡ ϴ ȸ縦 ̿Ͽ ǹ ħŻϷ äڰ ǹ ؼ ƴ϶ ΰݺ ȿ Ͽ ȸ翡 Ͽ û ְ ȴ. 쿡 ȸ翡 Ͽ ΰݺ ְ ȴ. ۿ ȭذ Ͽ ǹöš ǹ δ äڰ ȭذ Ͽ û ִ ͵ ΰݺ Ưäڰ ȣǴ ̶ ִ. °, ä ܵ ʷ 쿡 ȸ翡 ڰ ǹ ϰ, ȸ ŷ ܵ Ⱑ 3 ش ʴ ΰݺι ̶ ̴. (2) Ҽ۹ ȿ ΰݺ Ͽ Ƿ¡ ǰ ȿ Ǵ ȸ Ϲκ Ÿ濡 Ȯ ִ° Ͽ üδ ΰ ִ ص Ǹ Ȯ żȮ ϱ Ͽ Ȯ ߽ϴ Ҽ ־ ݻ Ϲ濡 ǰ Ƿ Ÿ濡 Ȯϴ ʴ´١ ǰȿ Ȯ Ѵ. ٸ, ü ΰݺ̶ ߿ ȸ Һ ԵǾ Ƿ ʿ ǰ ȿ ǴϿ ϰ, 롤ȭ Ϸ ذ . 5) ΰ () (1) ΰ ηп κ ǿ ̴. ܱ Ƿʰ н̷, ̷, 븮̷, ں, ȥ, , Ÿ, ΰ ȭ ʷμ , ̴ ̶ ǹ ̵ 쿡 شϸ ڵ ȴٴ ǹ̴ ƴ ̱ ̴. ΰݰ иĢ ϴ Ģ ƴϴ ȴٰ ϰڰ, ȸ ۿ ϴ, ȸ Ǵ 3ä Ͽ Ư Ⱥ иĢ ϴ ̹Ƿ, Ģ иĢ ϴ ̳ ȸ簡 ̸ . ü ȸ谡 , Ͽ Ͽ , ̷ Ͽ ȸä ϴ ڰ ظ Ծų Ǵ ְڴ. ۿ μ ְ ǵ, ̳ äŻ ǰ ʿѰ Ͽ ʼ ƴ϶ ƾ ̴. 뿡 Ģ ̰ ʿ ּѵ , ٽ ̳ δ ذ Ұ 쿡 Ǿ Ѵٴ ̴. (1) ȸ ΰ ̶ 簡 ϳ Ѵ. Ư ȸ 翡 ΰ ον ϰ Ǵ ̴. ̿ ΰ ̸ ο ߳ ΰ Ǿ Ͽ ̸ ٽ ϴ ̴. ȸ 簡 ̶ ִ. ΰ ȸ簡 ٸ ó . ʿ ϴ ּ ȸ Ͽ Ѵٴ ̴. ȸ簡 δ α̳ ٸ ȭϰ ִٰ ϴ μ ߰ ȴ. (2) ù°, ΰ DZ Ͽ ȸ 谡 ־ ϴ ΰ? ȸ Ư 谡 ٸ ǵ Ƿ ̷ Ư 踦 ̶ ϴ. ü ȸ Ǵ κ ֽ ϴ Ÿ. ǥ 1 ڿ Ǵ ģȸ簡 ֽ ϴ ȸ̴. ̳ Ͽ ִ ڵ鿡 Ͽ Ϻ ֽ ǰ ְ, κ ֽ Ǿ ִ ̸ ȸ 쵵 ϴ. ֽ ȴٰ ΰ? ̿ Ͽ ֽ ǥ 翡 Ͽ ȸ ߿å ϰ ̻ Ǵ ӿ ν ȸ翡 Ͽ ϴ δ ϰ ȸ簡 ü ǻ Ǵ 縦 Ͽ Ϻη ȴٰ ̾ Ѵٴ ̴. ̶ ü ֽ ϰ Ǵ° ٸ Ͽ Ǵ ̴. ٸ ̶ ȸ ں, ӿ , Ѵ. °, ΰ ߿ ȸ ں ұԸ ̴. ̴ 밳 ȸ ں ȸ̰ Ŀ ִ DZ ̴. °, ȸ ־ , , ȣ ȥ ΰ ̴. ȸ ää ää ϰ ȥϰ ִٴ ᱹ μ ȸ Ư 谡 ִٴ ϳ ̴. ȸ ־ ֿ Ͽ ִ ڰ ̳ ӿ ְ, ȸ ʴ ͵ Կ ־ ں , ȣ ȥ ̷ ̴. (3) ȭ ΰ ؿ ʴ ΰ? ΰ ȭ 츦 ϴ ΰ ƺ Ǿٴ ̴. ̰ 츮 ⼭ ̾߱ ǥ Ϳ ٸ ƴϴ. ΰ ΰ ȭ 踦 ڴ ġǴ̸ װ Ǹ Ѵ° θ Ǵϴ ̴. ڴ θ Ǵϴ ̴. ȸ簡 Ļ μ ߰ 뿡 ־ ΰ ΰ ƴѰ Ǵ ϴ ̴. ϰ ִ ƴ ̱ ΰ ؿ ʴ´ٰ ϴ 츦 ƴϰ ȭ ϴ. ̷ Ǵ 谡 ÿ ϴ. μ ٷ ñ ̷ Ѵٴ ʴ. ̿ ȸ ̿ 谡 ־ٴ ν ÿ ߴϰ Ͽ ϴ ̴. ٸ ȸ иǾ ־ ϴ ü 谡 ̷ 谡 ־ٰ ϸ ̰μ Ǿٰ ƾ ̴. (4) ΰ 롤Ģ ȸ ΰ Ͽ ο μ ΰ Ժη ε ִ ƴϴ. Ư ؼ 忡 ̸ Կ ٰŸ . ű ο ΰ ü 쿡 ٽ Ѵٴ ̴. 츮 ι 2 1 Ģ, 2 Ǹ ϰ ִ. ٷ ̰͵ ΰݺο ٰŷ ִ ̴. Ģ̳ ΰ ̶ μ ΰ ִٴ ̴. μ ٷ ΰ ִ ǰ ̷ ġǴ ¾߸ ִٴ ̴. ̶ ġǴ Թ ̶ θ ִ ̴. ʸ ä , ǹȸ, Ż, Ģ ϴ ΰ ƾ ̴. 츮 ߾ ΰ Ģ ݿ ϴ ϴ ʿ ߾ Ƶ ̴. ΰ ٸ ذ 쿡 Ѵٰ ΰ? ȸ ΰ ü 迡 δϴٰ ̸ ذϱ ܿ ִ ̴. , ո ؼ ؼ ǥ, 絵, ҿ ո ؼ ؼ ذ ִ 찡 ̴. (5) ΰ 迡 Ϲ̴. ߿ Ÿ ǹ ַ, ǹ ǹ ȴ. åӽü÷а ä ͼӽüÿ ΰ εǴ ̴. ҹ Ǵ Ÿϴ. 4. 漼 ΰݺη ɼ (1) 漼 138 Ͽ 뵵ó ż 5 ̳ ε ϴ 쿡 ϼ 3 ߰ϰ ż 5 ̻ ο Ͽ û ΰ ҸDZ μ μϿ θĪ, ǥ̻, ٲٴ 쿡 ΰ ϴ μϡ ż 5 Ѵ ٽ 簳Ͽ 뵵ó ε ϴ 쿡 ϼ ߰ ʴ´ٰ Ҵ. ֱ μ μϿ εϹȣ ϰ θĪ, ּ, ǥ̻, 쿡 迡 ־ ΰ ΰ ϼ ϰ ִٰ 迡 ־ ʴ´ٴ ǰ ִ ̴. ̿ õ Ƿʴ ΰ äȸǿ ؼ ΰ ϴ Ƿʰ ټ ְ Ģ ִ ̴. (2) ɼ ü ΰ ΰ и Ģ ǰ Ǵ ϴ μ 踦 μ ǻ ΰ Ͻ Ǵ 쿡 ȴٰ ̴. ٸ 쿡 ΰ ΰ? () 1ȸ 1ȸ ֽ ϰ ִ 쿡 ü 1 ٸ ̴. ο ΰ 漼 Ͽ ü 쿡 ֿ Ͽ ΰ Ͽ ٷ ó ִ ΰ? û 漼 ä Ȯϱ ؼ ǹڷ Ͽ ä ְ ֿ Ͽ 2 ǹڷμ ä ִ ̴. ΰ , ҹ, Ż å û Ƿ ̸ غ ִ 쿡 Ͽ ΰ Ͽ ̴. Ƿ ֿ ΰݺ ϴµ ΰ ȭ ΰ ϴ 쿡 Ͽ ̴. () ȸ ΰ ι Ǽ Ģ ϴ δϿ δ ȸ ΰ Ȱ 쿡 ϴ ̴. ο δ Ϲݰ, ߰ 漼 δ ̿ شȴٰ ̴. ٸ 漼 ߰ ȸϱ Ͽ ΰ ȰϿٸ ̿ ΰ? 뵵ó νż ϼ ߰ 뵵ó α, Ȱȭ Ͽ 뵵ó ż̳ 뵵ó Կ Ͽ ߰ϰ, 뵵ÿܷ Ͽ οϴ å ݿ 1972 Ǿ 1977 ϼ 漼 ̾Ǹ鼭 Ǿ ̴. ϼ ߰ 뵵ó μġ κ 5̳ ϴ ε ⡻ ֿ ҷ ϰ , 뵵ó μġ δ ϼ ߰ θ Ǵϴ ֿ ǴܿҰ Ǵ ̴. ȸ μġ ǴԿ ־ , ۻ ǰ μ ⸦ μ Ǵ , μ ⺻ҷμ 289 ǰ ۼ, ϰ ߱ Ͽ Ѵ. 289( ) , ȣ, ֽѼ, ֽıݾ, ȸ缳 ֽѼ, , ȸ簡 ϴ , ߱ , ֹιȣ ּ μ ϰ ִ ο Ͽ ΰ θ ǴԿ ־ ػ û ⸦ ƴϰ ִ ̻ ΰ ϴ Ǵ ̶ ΰ ϴ ƴ϶ ȸ縦 ƴ 쿡 5202 ǰ 3 û Ǿ ΰ ҸǾ ȴ. , 5202 ó 5 ȸ ϴ ƴϿٴ Ű ν 쿡, ̹ 5 ȸμ κ 2 ̳ ɷ ϴ ٿ Ͽ Ű ƴ ȸ ŰⰣ ػ ػ ȸ簡 ȸ縦 ƴ 쿡 ȸ 3 û ִ. ػ ƴ ¿ 3 μϰ ο 簳ϱ Ͽ μ ü Ρ( Ρ̶ ) ǻ ż ƾ ϴ ϸ ⺻ ̶ ǰ û ⸦ ҸDZ ΰ Ͽ Ѵٰ (9212742, 1993.5.25.) μϿ ü Ρ 뵵ó μ ϼ ߰ ȸϱ ̶ Ρ Ρ ΰ ״ ϴ ٴ ΰ εǴ ̸ , ΰ η(9721604, 2001.1.19.) 뿩θ ִ ϰڴ. ̿ 뵵ó ϼ ߰ ȸǸ μϰ, ΰ Ҹ Ρ ǻ νż ϱ ؼ ΰ μ 뵵 ο νż ǰ κ ϴ ε Ͽ ߰ ִ. ο Ͽ ߴ ¸ Ϳ Ұ ΰ η ̰ ʿ ּѵ , ̳ δ ذ Ұ Ͽ Ѵ. ΰ η ϱ ؿ Ͽ װ Ƿ ä , ǹȸ, Ż, , Ǽ Ģ ϴ ϴ μ ΰ 踦 ǻ ̷ 쿡 ΰ η ϰ ߾ ̿ 쿡 ִ ̴. 뵵ó ϼ ߰ ȸ μϰ üҸ Ρ δ Ӽ ϰ ִٰ ϴ · 忡 ȸ ΰ εDZ ̸ٰ ȸ¸ ϴµ Ұ (74954 )μ ȸ ä Ż ¡ żȸ縦 Ͽٸ ȸ äŻ̶ ϱ Ͽ ȸ ̹Ƿ, ΰ (200266892 ) 漼 ΰ η ҷ ϼ ߰ ϱ μϴ ȸμ ҹ شǾ ̴. ȸ(Tax Avoidance) ڰ ̶ Ǵ ƴϰ ̻ ν ⺻ ȿ ȿ ϸ鼭 δ 氨 Ǵ ϴ ̹Ƿ μϰ ѡΡ ż ̶ Ӹ ƴ϶ ̻ APT(Aggressive Tax Planning)̳ ȸ ִ ̴. ߰ ̴ ⸦ µ Ұϰ ־ ΰ Ŀ ִ ο Ұϰų װ ο 뵵ó ϼ ߰ ȸ Ժη ǰ ־, ΰ μ ΰ ϰ Ŀ ǻ νż ϼ ߰ ִٰ ְڴ. 뵵ó żο ϼ ߰ ȸ 뵵ó 5 ֽ μϿ μڰ εϹȣ ̿ܿ θĪ, ּ, ǥ̻, μ ( Ρ̶ ) 쿡 ΰ ο ״ °Ǵ μ 5 쿡 뵵ó ε ϴ 漼 13813ȣ 1022 Ͽ ϼ ߰ ִ ο Ͽ ߰ ¸ Ϳ Ұϰ ־ ΰ Ŀ ִ Ÿ Ұϰų װ ڿ ȸ Ժη , ΰ ϴ ̴ Ǽ Ģ ݵǴ ΰ ν ǿ Ͽ ٴ ΰ äȸǿ ؼ ΰ ϴ ǽ(74954 ټ) ϰ ִ , μϿ εϹȣ ̿ܿ θĪ, ּ, ǥ̻, ϴ ¸ 뵵ó żο ߰ ȸ ϰ, ־ ο Ź ϴ Ϳ ٸ ΰ ο ״ Ѵٰ ΰ ν ǿ Ͽ ٰ ִ. Ģ ǰ Ǵ ͼ ̰ ǻ ͼӵǴ ڰ ִ 쿡 Ͽ Ѵٰ ̹Ƿ ǻ ǻ ǻ ͼӵǴ ڸ ǹڷ Ͽ ϵ ߾ ܼ ϼ ߰ θ Ǵ ƴ϶ ǻ ͼӵǴ ǴϿ ̴. ̶ û ΰ ҸDZ ΰ ӵȴٰ ƾ ̰, μϿ μڰ θĪ, ּ, ǥ̻, Ѵٰ ϴ ελ Ͽ شϰ, ΰ Ѵٰ ֱ û⸦ Ͽ Ҹ ƴϴ ε ϼ ߰ θ ǴϿ εϷκ 5 μ μ ڵ ٽ 뵵ó ε ϴ 쿡 ϼ ߰ ȴٰ ص ִ. [Ƿ] ΰ [1] ȸ簡 ä Ż ¡ żȸ縦 Ͽٸ, żȸ ȸ äŻ̶ Ͽ ȸ ̹Ƿ, ȸ äڿ Ͽ ȸ簡 ΰ ϴ Ǽ Ģ ̾ ȸ äڴ ȸ ʿ Ͽ ä û ִ. [2] ȸ äŻ ¿ ϰ żȸ簡 ȸ ΰ å ϴ Ǽǿ ϰų ΰ ϴ μ ٰ .( 2004. 11. 12. 200266892 ǰ ) [Ƿ] ΰ ΰ ȭ ̸ ط 忡 ȸ ΰ εDZ ̸ٰ ȸ ǥ̻簡 ȸ ̳ ⺻ óп ־ ֽȸ ϰ δ Ͽ ȸ¸ ϴµ Ұ 츦 Ѵ( 1977.9.13. 74954 ǰ ) [Ƿ] ΰ ΰ η [1] 'ΰݺ ̷'̶ ȸ簡 ߰ ̴ ¸ Ϳ Ұϰ ־ ΰ Ŀ ִ Ÿ α Ұϰų װ ڿ ȸϱ Ժη , ΰ ()ϴ ȸ ڰ ΰü ȸ ȿ οԵ ΰڴ μ Ǽ Ģ л ̷ε, ̰ ̸ ط(ط) Ѵٸ ΰ ִ ڰ ȸ 䱸Ǵ ں Ģ ä 쿡 ο Ͽ α ٸ ȿ ִٰ ǿ ̳信 Ѵ. [2] ΰݺ ̷ ϰ Ǹ Ư ȿ Ͽ ȸ Ŀ ִ ü Ǿ äڰ ȸ翡 Ͽ å ְ Ǵµ, ̴ ȸ翡 Ͽ ں Ģ ϰ 䱸ϰ ִ ߾ ܼ 'ΰ '̶ ְ ư ε ں Ģ ŭ ϰ 'ΰ ȭ' , 峳 ں ų θ ں ǰ ߰ ں ٸ ֵ 㹫ΰ ٸ ϰ ϴ. [3] š ϱ ϳ, ӿ ġ ƴ Ӹ ƴ϶ ־ ģô ƴ 3ڵ鵵 ԵǾ ִ , ں Ģ Ǵ ȭ ̶ ٴ ΰݺ ̷ .( 2004. 12. 16. 200412617 ) [Ƿ] պ ӹ պ ֽȸ պ(ȸ) ȸ պ(Ҹȸ) Ǹǹ ° , պ ȸ簡 Ҹȸ , Ī Ͽ Ӽ ȴٰ ϴ, ȸ Ҹȸ ȸ պ ȸ å ϴ ̹Ƿ, պ ȸ ֽİ Կ ־ Ҹȸ ȸ Ϸ .( 2006.3. 24. 200413721 ǰ ) (3) 漼 ΰ ΰ ϱ Ͽ ΰ ΰ Ͽ ΰ ü ȭǾ ְ ȸǸ ҹ μ ǹ ǹ Կ ־ Ǽ Ģ Ǵ ΰ ϰ ο Ͽ ǹ δ ִ ̴. () ΰ ΰ ǰ ϰ ȸ ϴ Ǵ ̴. 漼 ǹڷμ ο δ ǹ ϰ ϱ Ͽ ǹ üμ ݼ ߾ ϴ ̴. ̿ μ ΰ Ǵ ̸ ΰü ǰ ư ǹ δϰ Ǵ ̴. ̿ 븦 ΰ 쿡 κп Ͽ ΰ ϰ Ǵ Ǵ ǿ Ͽ ΰ Ͽ ǿ ̴. () ҹ ȸ ΰ ϱ Ͽ ΰ ܼϰ Ȱ ̴. ֳϸ ΰ ΰ ŷ ҹ ص 쿡 ڿ ûϴ ŭ ̿ 漼 뿡 ־ Ż ҹ ȸǸ ϴ 쿡 ̴. ܼ δ 氨 (Loofhole) Ȱϴ ҹ Ż ϴٰ ̶ Ǵܵȴ. () ǼǿĢ ⺻ 15 ǰ ڰ ǹ Կ ־ ǿ i ϰ Ͽ Ѵٶ ϰ ִ. ǹڰ ǹ ǿ i ϰ Ͽ Կ ΰ Ͽ Ҽϰ ǹ ƴϴ 쿡 ΰ Ͽ ڸ ǹڷ Ͽ ϰ ϴ Ÿ ̴. 5. 漼 ΰ η Ѱ (1) ΰݺ ȭ κ и ϴ ΰ Ī(ȣ) ̸ üϰ, ε ϸ, ҹ ü ȴ. 谡 ġ ƴϸ, Ӽ ϸ鼭 ȸ ü Ȱϰ ȴ. ٸ ־ ȸ ΰ Ǵ ǹ ȸϰų ä Ż ҹ ϱ ǿ ִ ȸ üȭǾ ־ ĸ ߽Ͽ ȸ ü ϴ ǿ ϴ ʷϴ ְ ȴ. ̿ ǻ ո ΰ ϱ Ͽ ȸ ȸ 踦 ߽Ͽ ǰ 踦 Ȯϰ Թ Ȯؼϴ Ͱ ü ȿ Ͽ ΰ ΰ ϰ ̸, ΰ Ͽ ȸ ϽϿ Ϲ 谡 ٷ Ÿ濡 ġ ϴ ̴. ο ΰ 漼 ü Ǵ ο ο 漼 ¡ ִ ΰ Ͽ 漼 ֿ Ͽ 2 ǹ οϱ ǹ δϸ Ǵ ̰ ְ ƴ϶ ǹڿ ִ ̴. ֿ Ͽ ΰ ֿ Ͽ ΰ å ־ Ѱ谡 ְ ȴ. (2) ؼ ΰ ؼϿ ϰ Ǹ õ ϰ ȴ. ΰü Ȱ ϰ ȴ. ΰ ŷ ü ϰ ŷ Ͽ 漼 ϱ ؼ ΰ ϰ Ǵ 1ΰ ŷ Ǿ ڰ 漼 δ Ǵ 쵵 ϰ ̴. ΰ ΰ ϰ μ Ǵ ϴ ϵ ̴ ΰ Ͽ ҹ μ ε Ϳ Ͽ Ͽ ̴. μ ٸ 迡 ΰ Ͽ ϰ Ǵ ̴. (3) Ƿ° Ȯ 츮 Ƿʴ Ȯ ߽ϴ ݻ ȸ翡 ǰ ȿ Ƿ Ż Ͽ ȸ ϴٰ ϴ ȸ翡 Ȯ ʴ´ٰ Ͽ ° ο ν ϰ ִ. 1995.5.12. , 9344531 ǰ ȸ ȸ簡 ¡ ϰ, ȸ ȸ ä Ż μ ȸ簡 ȸ äڿ Ͽ ȸʹ ΰ ȸ ϴ Ǽ Ģ ϰų ΰ ϴ Ǵ 쿡, Ǹ Ȯ żӡȮ ϱ Ͽ Ȯ ߽ϴ Ҽ ־ ݻ ȸ翡 ǰ Ƿ ȸ翡 Ȯϴ ƴѴ. Ƿʵ Ƿ° Ȯ忡 ұ̴. ָ ȸ °ο ϴ ڷ äڰ ΰݺ Ͽ ο Ҹ , ֿ ° ο Ҽ Ȯ û ٰ߳ Ͽ ϴ Ϲ̴. Ȯǰ Ƿ ü ̿ 3ڿ ġ ƴ, ǰ ڿ ü Ư () ִ 3ڿ ǰ ȿ Ǵ ϰ ݻ ġ 찡 ִµ ̷ ȿ ݻ ȿ Ǵ ݻȿ Ѵ. Ҽۿ ڰ ֿ μ , ̸ ɸϿ Ǵܿ μ, ֿ Ṯ ٸ Ĺ Ҽû ɸ ڿ Ͽ Ǵܿ ϴ ʰ, Ͽ ̿ Ǵ Ǵ ϴ ȿ ȿ Ѵ. ݻȿ ȴٸ δ ڿ ¼ ļҿ ڿ Ͽ ְ, ȿ Ѵٸ δ ڿ ֿ Ǵܿ Ǵ Ǵ ڿ ļҿ . Ƿ( 1988.11.22. , 87ī1871 ǰ) " ΰ ȸ Ǽ Ģ ϰų ΰ ϴ μ" ǽϰ ־ ΰݺη ٰŸ Ģ Ǵ Ǹ Ģ ã , ȸ ŷϴ ŷںȣ ȸ ŷ å ϴ ̷ Ѵٸ, Ƿʿ Ģ ٰŰ ִ. ε Ҽۻ Ǵ ڹ ڰ öȸϴ Ϳ Ͽ Ģ ݹݾ Ͽ ִ° ִ. ǰ ȿ Ȯ ϴ 忡 ̵ Ģ Ģ ϰ ٸ ε ڿ ڰ ϴٰ ǴܵǴ 쿡 ̵ Ģ ؾ ̶ Ѵ. ΰݺ ٰŴ Ģ̶ ְ, ΰݺ ΰ ȿ Ģ ϳ ִ. ΰ εǰ ڿ ʴ 쿡 ̵ Ģ ϴ Ÿ ̴. * ڴԿ ؼ Խù ̵Ǿϴ (2016-05-16 12:10) ← End |
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