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ȣ ̳ , з  ȣ Ұ Ǵ ȣ ޴ ϼ


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[Title]
漼 ǹ ݼ ΰ ι Ѱ
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. Ϻαǽ࿡ѱ 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 ۴޺Ҵ ¿ ִ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 ִ װ͸δ 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



[Title]
漼 ǹ ݼ ΰ ι Ѱ



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