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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →4 Ļ 22 1. Ļ 22 Ļ Ѱ ǹ ǥ 30 2. 31 Ļ ǥ 34 3. äȸ 35 Ļ äȸ ǥ 40 Ļ õ ǥ 41 1. Ļ . Ļ ϱ Ͽ Ļܿ óб Ļ ϴ ڸ Ѵ. . , , (1) 355(Ļ ) Ļ ȸ ǰ Ѵ. ε Ļ ִ. ̻ ߿ Ļ ڸ ϰ ŰϿ Ѵ. Ļ Ļ꼱 ÿ Ͽ ϳ, Ļ 쿡 Ļ꼱 ÿ ǹǷ Ļ . Ļ ڿ Ӹ ƴ϶ ε ִ. (2) (363) 363(Ļ ) Ļ ִ 㰡 ִ. Ļ ǻ翡 Ͽ Ļ δ Ѵ. 쿡 äȸ Ͽ Ͽ Ѵ. (3) 364(Ļ ) äȸ , û ϰų Ļ ִ. Ļ ɹϿ Ѵ. 1 Ļ Ӱ Ͽ װ ִ. 2 װ ȿ . Ļ ǻ Ļ ΰ ϴ ü ӻ Ļ Կ ־ ǹ ϴ ϰ ϴ 쿡 Ѵ. ݺ簡 Ļ 쿡 ںȣ 358 ǰ ȴ. 쿡 äȸ Ͽ Ͽ Ѵ. . Ļ 356(Ļ ) Ļ 1 Ѵ. ٸ ʿϴٰ ϴ Ļ ִ. ݺ簡 Ļ ӵDZ ӵ Ļ ñ ȿ Ǵ ݺ簡 ߰ ӵʿ ݺ ȣ簡 Ļ ӵ 찡 ־. . Ļ 븮 362(Ļδ븮) Ļ ʿ ϰ ϱ Ͽ ڱ å 븮 ִ. 1 븮 㰡 ƾ Ѵ. äڰ 1 㰡 ִ 繫 ü Ź ÷Ͽ 븮 ӿ ⸦ ŹϿ Ѵ. 븮 ӿ 㰡 Ǵ ҵ . 1 븮 Ļο Ͽ ǻ Ǵ ǿ ִ. ݺ簡 Ļ ӵǴ Ļ꼱 븮 㰡ϰ ִ. Ļ ݺ (λ߷ ) Ͽ 븮 ϰ 㰡 Ͽ Ѵ. 븮 Ǵ Ļ ϸ, Ļο 븮οԵ ġǷ 븮ο Ͽ ִ. 븮 ̳ 쿡 꺸 ʿ . 븮 쿡 Ļ ʿϴٰ ϴ 쿡 ְ 븮 ӵ ϴ. . Ļ 3ڼ( 2003.6.24. 200248214 ǰ) 2003.6.24. 2002 48214 ǰ[äȮ] ǽûסҺ ְ Ļ꼱 Ļ ǥ 3ڿ شϴ () ǰĻڰ Ļ꼱ÿ Ļ ϰ, Ļ ó Ǹ Ļο ϹǷ, Ļ Ļ °ΰ , Ļ Ļä ü Ͽ Ƿν ϹǷ, Ļ Ļ꼱 Ļڿ Ͽ 꿡 Ͽ ذ踦 3ڷμ Ǹ, Ļڰ ǻǥø Ͽ ä ϰ ִٰ Ļ äǵ ϴ Ļܿ ϰ ǰ, Ļ꼱 Ļڿ Ļä ü Ͽ ϰ Ļ ǥÿ 踦 ο ذ踦 ι 108 2 3ڿ شѴ. (1) Ļ Ƿʿ ϸ Ļ °ΰ . (2) 3ڼ Ļ Ǹ Ļäڴ Ļ ƴϰ Ļä , Ļ Ļä ü Ͽ Ƿν ϹǷ, Ļ Ļ꼱 äڿ Ͽ 꿡 Ͽ ذ踦 3ڷμ ȴ. (3) 3 Ǵϴ Ļ ƴϰ Ļäڸ ϹǷ Ļä ΰ Ƿ ʴ Ļ 3̴. . Ѱ ǹ (1) (480) 갡 (482) , ǥ ۼ(483) ߴܵ Ҽ (347) ֹ ֹ (335), Ļ Ǵ Ǹ(337), Ӵ(340), ް(341), Ӱ(342), ȣ(343), Ļ(344) α (391), ȯ(407), (411), ó(416) Ļ ó(384), Ҽ (385) ȯ(491, 492, 496, 497) ä (475) ұ Űä (452), (458) Ļä Ȯ (462), Ȯ (463) ߴܵ Ҽ (347) 翡 ߰ 㰡 û(506), Ĺ 㰡 û(520) ǥ ۼ(507), ǥ (508), ǥ (513, 527) (509) (515), (522) ǽ(505, 517, 518, 519, 524, 526, 528) ߰(531) äȸ 1ȸ äȸ Ļ (488) äȸ û(367) (365), ȸ , , ǰ(499) (2) ǹ . ǹ 361(Ļ ǹ ) Ļ Ƿν Ͽ Ѵ. Ļ 1 Ǹ Ѷ ذο ظ å ִ. Ǹ Ļ ִ Ͽ ظ ä ִ. . ǹ äȸ Ļ 1ȸ äȸ , ǹ Ȳ ǹ . 488(Ļ ) Ļ Ļ꼱 ̸ äڹ Ļܿ Ͽ 1ȸ äȸ Ͽ Ѵ. 365( ǹ) Ļ ӹ Ļ Ǵ ü äȸ Ͽ Ѵ. ä, Ļä Ǵ Ļ äȸ 꿡 Ͽ Ǹ ƴ ̸ . Ļ ذ Ͽ 꺸 꺸 ǰ äȸ 3 Ͽ Ѵ. 499(Ļ Ȳ) Ļ äȸ ϴ ٿ äȸ Ǵ Ļ Ȳ Ͽ Ѵ. Ļ Ǿ ְ, ȸ Ļ ԡ( 2000-7. ǿ 797ȣ) Ͽ Ļο 3 б⺰ ⺸ ϰ ִ. ̿ܿ ߿ Ͽ ÷ ̳ , , 麸 ϵ ϰ ִ. , Ͽ Ȳ ǹ ִ. 499(Ļ Ȳ) Ļ äȸ ϴ ٿ äȸ Ǵ Ļ Ȳ Ͽ Ѵ. 379( ) Ļ Ѵ. Ļο Ļܿ 䱸ϰų Ļ Ȳ ִ. Ļäڿ ϰ ظ ĥ ߰ ü Ǵ äȸ Ͽ Ѵ. . ǹ ȿ ӻ 364(Ļ ) äȸ , û ϰų Ļ ִ. Ļ ɹϿ Ѵ. 1 Ļ Ӱ Ͽ װ ִ. 2 װ ȿ . عå 361(Ļ ǹ ) Ļ Ƿν Ͽ Ѵ. Ļ 1 Ǹ Ѷ ذο ظ å ִ. Ǹ Ļ ִ Ͽ ظ ä ִ. Ļ ǹ ذο ظ å ִ. عäǵ ä̹Ƿ Ļܵ عå . . 358( ) Ļ ´. Ļ ´. Ļ ǹ ִ ο ȴ. (1) Ϲݰ Ļο Ͽ 䱸 ִ. ̷ Ͽ Ǵ ̷. (2) Ư Ļ Ͽ 㰡 ƾ Ѵ. (3) 䱸 б⺰ ϰ ϰ, ߿ ó ÷ Ǵ ϵ ϰ ִ. (480), 갡 (482) ǥ ۼ(483) ߴܵ Ҽ (347) , , û꿡 巡 ó(335 344), ȯ, , ó(407 422) ä ߽ɰ (384, 359) ȯ(491, 492, 496, 497) α (391 406) ä (473 478) ұ Űä (452 458) Ļä Ȯ Ҽۿ Ǵ (462 466) ߴܵ Ҽ (347) 翡 㰡() û(506, 520) ǥ ۼ⡤(507, 508, 513, 527) (509) (Ǵ ) (515, 525) ǽ(505, 517 519, 524, 526, 528), ߰(531, 532) äȸ 1ȸ äȸ Ļ(488) Ÿ äȸ û(367) ȸ ⼮, , , ǰ(365, 499) Ÿ åû ־ , ǽû(560, 562) Ļ ǹ ǹ ǹ(361) ߸ǹǹ ǹ < > Ļ Ȳ(499, 379) <äȸ > 1ȸ äȸ (488) (365) Ļ Ȳ(499) < > б⺰ ⺸, κ, ǹ ȿ Ļ Ѱ ǹ ǹ ӻ(364) عå(361) Ļܵ عå ݺ Ļ̸鼭 ִä̴. Ļ(븮) ä ü Ͽ ϰ Ưäڸ ϴ ߸ǹ ִ. Ļ 븮 Կ ־ ݺ μ ǹ Ͽ Ѵ. 2. . ̶ 1ȸ äȸ ӵǾ Ļ ϰ Ļ Ȳ ϴ Ļ Ļä Ǹ Ͽ ϴ DZ̴. . ߾ ħ ߧ, 4, Ļ ǹȸ, ڿ, 2015, p.112~113 ߾ ġ ʴ ϰ ִ. ϰ Ǹ ҵȴ. ǿ ð ҿȴ. ǰߴ븳 ִ ȴ. Ļο Ϲ 簡 ȴ. Ư ä 뺯ϴ ȥ ʷϰ, Ļΰ ִ. . ġ (1) ġ 376(ġ ǰ) 1ȸ äȸ ġ ʿϴٴ ִ 쿡 ġ ǰ ִ. ٸ, 1ȸ äȸ Ǹ ִ. ġ äȸ ǿ ϵ ϰ ִ. (2) 377( ڰ ) äȸ Ѵ. ̳ 濵 μ Ļ ذ谡 ̾ Ѵ. Ǵ ΰ ƾ Ѵ. . Ѱ ǹ Ļ ִ , Ļ DZ, 䱸, äȸ û ִ. (1) ä û(321) Ļ ӽû(364) 꺸 ǰ(365) äȸ (367) äȸ û(375) Ļ , 䱸, Ȳ(379) ȯñ (491) 㰡 ƾ ϴ (492) Ļο Ȳ û(499) ġǰ ȯ (500) 絿(506) (515) Ĺ (520) (2) ǹ 381(ؿ) 30 1 361 Ͽ ؿѴ. 361(Ļ ǹ ) Ļ Ƿν Ͽ Ѵ. Ļ 1 Ǹ Ѷ ذο ظ å ִ. Ǹ Ļ ִ Ͽ ظ å ִ. . 381(ؿ) 30 1 361 Ͽ ؿѴ. 30( ) ȣ ڴ ̸ ްų Ǵ Ư ִ. Ư Ѵ. 1. Ρδ븮ΡĻΡĻδ븮 2. ȸ 3. ϴ ǹδ Ͽ ƴѴ. Ӱ ⼭ ް ʴ Ѵ. . 380( ) äȸ Ƿ ִ. ִ ذ û Ͽ ִ. 2 ӿ ǿ Ͽ װ ִ. 3 װ ȿ . Ļ ǰų, , , ӿ ӹ Ǵµ ְ 쿡 ΰ ʿ ʴ. ä û Ļ ӽû < > 꺸 ǰ äȸ Ǵ äȸ Ƿ äȸ û äȸ ʿ ġǰ äȸ ݼ Ļ , 䱸, Ȳ äȸ ذ û ȯñ 㰡 ƾ ϴ Ļο Ȳû ġǰ ȯ Ĺ Ļ Ļ ۴ Ļ Ҽġ 321 367 376 377 364 365 374 375 378 379 380 491 492 499 500 506 515 520 550 553 Ļ 3. äȸ . äȸ (1) äȸ äȸ Ļ ߿ Ļä Ǹ Ͽ ϰų Ļ, ä κ ִ Ļä ȸ̴. (2) äȸ äȸ ä1ȸ äȸ 312(Ļ꼱 ÿ Ͽ ϴ ) Ļ꼱 ÿ Ļ ϰ ȣ Ͽ Ѵ. 2. 1ȸ äȸ . Ļ꼱 4 ̳̾ Ѵ. ǿ ϴ Ǹ äȸ 374( ǿ ϴ ȿ) Ǵ äȸ Ƿν ִ. äȸ ǰ ǰ߰ ٸ ǿ . 꺸 äȸ 365( ǹ) Ļ ӹ Ļ Ǵ ü äȸ Ͽ Ѵ. ä, Ļä Ǵ Ļ äȸ 꿡 Ͽ Ǹ ƴ ̸ . Ļ ذ Ͽ 꺸 꺸 ǰ ä ȸ 3 Ͽ Ѵ. ̽ ǰû븦 äȸ 545( Ļ) Ļ꼱 Ŀ Ļν Ļ ϱ ϴٰ Ǵ Ļ û ϰų Ļ Ͽ Ѵ. äȸ ǰ Ѵ. 1 Ļ ϱ ݾ ̸ εǾ ִ ƴѴ. 1 ǿ Ͽ װ ִ. û äȸ 367() Ļ Ǵ û ϰų äȸ Ѵ. Ű äǿ Ͽ 51̻ شϴ Ļä û ִ . (3) äȸ 1ȸ äȸ (312) ä û(321) Ļ Ӱ(364) û(365) ǿ ϴ (374) ġ ǰ, (376) (377) Ļäڿ ϰ ظ ĥ û(379) Ӱ(380) Ļ û(488) , ǰ (489) Ļ ܻȲ û(499) ġǰ ȯ (500) ȯ óа(529) Ļ ǰ߰(545) (4) äȸ 369( ) äȸ Ѵ. . äȸ (1) äȸ ä ȸ ڴ Ļ, , äǾ 51 ̻ شϴ Ļä̴. (2) äȸ 1ȸ äȸ Ļ꼱Ϸκ 4 ̳̳, äȸ Ͽ Ͽ ù ϰ ʴ. Ϸκ 1 Ⱓ ΰ ϰ ִ. (3) äȸ 368( ȸǸ ) äȸ ϰ ȸ Ͽ Ѵ. äȸ Ǵ Ͽ ִ ۴ Ǵ ƴ ִ. 1ȸ äȸ ϴ 313迡 ˰ ִ äڡä ڿ 312 Ⱓ (äǽŰⰣ, ä, 1ȸ äȸ ) ۴Ͽ Ѵ. äȸ Ͽ ۴ ʿ ϵ ϰ ִ. . (1) ǰ 373(ǰ ִ äǾ) Ļäڴ ȮäǾ ǰ ִ. Ȯä, Ǻä, 巡 û Ǵ 翡 Ͽ äǾ Ͽ Ļ Ǵ Ļä ǰ ִ ǰ ϰ ΰ ο ǰ ݾ Ѵ. ذ û Ͽ 2 ִ. 2 Ǵ 3 ִ ۴ ƴ ִ. Ļäڴ 446 ûǿ Ͽ ǰ . Ȯ Ļäڿ ǰ οȴ. ä Ͽ Ļ̳ Ļäڰ äǿ ǰ 翩δ ϳ ǹδ ǰ ο ʰ ִ. ļ äڿ Ͽ ǰ ο ƴѴ. (2) ǰ 371(ǰ ) Ļäڴ ǰ ƴϰ ִ. 1 Ļäڴ äȸ 7 ŰϿ Ѵ. 372(ǰ 븮) Ļäڴ 븮ο Ͽ ǰ ִ. 븮 븮 ϴ Ͽ Ѵ. 븮 ӹ ǰ ƴϰ ϴ 쿡 371 2 ؿѴ. ǰ ǰ Ǵ 븮 ǰ 縦 ϰ ִ. (3) ǰ 370( ) äȸ ǿ Ͽ Ư ذ踦 ڴ ǰ . (4) 370( ) äȸ ǿ ǰ ִ ⼮ Ļä äǾ 2 1 ʰϴ ä ǰ ־ Ѵ. (5) ȿ ǰ ְ Ǹ ǿ ä, ⼮ ä, ĻοԵ ȿ ģ. (6) 375( ) äȸ ǰ Ļä Ϲ Ϳ ϴ ĻΡ Ǵ Ļä û ϰų ִ. ǰ Ļäڰ 1 û ϴ Ļä ҸϿ Ѵ. 1 ִ ۴ ƴ ִ. 1 Ͽ װ ִ. äȸ Ļ û , ǰ Ļ ܻȲ û ġǰ ȯ ȯ óа Ļ ǰ 374 380 488 489 499 500 529 545 Ļäڿ ϰ ظ ĥ û 379 1ȸ ȸ ä û Ļ Ӱ < > û äȸ ǿ ϴ äȸ ġ, 312 321 364 365 369 375 376 377 Ļ äȸ Ļ Ļ(븮) ݺ ä (νå νä) äȸ Ļ õ Ļä ä ȯ ← 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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