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I P

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Ἥ񽺳 FEE, ޴ ȳ(Click) Ͻʽÿ.
ȣ ̳ , з  ȣ Ұ Ǵ ȣ ޴ ϼ


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ֽ (, , ó, 絵, ȯ) & ݺΰó Һ


[Title]
Ÿ ˰ ȣ 7 17, 2019 By smallake 0 759 1. ޸ġ ʴŸŸ ñ Ǯ⿡ ̾ Դϴ. ѱŷҰ ġ α ȸϴ ޸ġǡ ¡óϱ Ͽϴ. ѱŷ 尨ȸ( ð
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Ÿ ˰ ȣ

  0 759


1.
޸ġ ʴŸŸ ñ Ǯ ̾ Դϴ.




ѱŷҰ ġ α ȸϴ ޸ġǡ ¡óϱ Ͽϴ.



ѱŷ 尨ȸ( ð, ػ) ޸ġǿ ȸ 17500 ΰϱ ߴ. ֹ Ź 尨ñ 4 3 ̴.


̷ν ޸ġ ѱ ˰ ŷ ȸ ΰ ù ° ȸ簡 ƴ. ð ޸ġ 2017 10 ۳ 5 ̱ Ÿκ 80 ŷ Ź, Ź Ÿ 2200 Ÿ ȴ. Ⱓ ̷ ŷ  ޸ġ 430 񿡼 6220ȸ(900, 847) ֹ Ź ó Ÿ. ֹ ŵδ ɼ ٴ ̴. 尨ñ 4 1 5ȣ ֹ Ϲ ż ݿ ڽ ó ش żֹ ϴ ŷ شѴ.


ŷ, ʴŸ Ÿš ޸ġǿ 17500 ΰ߿

̿ ѱŷ ڷ 尨ȸ, ޸ġͳų ȸ ΰԴϴ.



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ڷḦ ܱ Ÿ ƴ ߰ȸ ޸ġǿ óԴϴ.


ں ٰ 404 2 ٰŷ 尨ñ 4(ŷ ) ó ٰŷ ҽϴ.



404(̻ŷ ɸ Ǵ ȸ ) ŷҴ ȣ ϳ شϴ 쿡 ھ( Ǵ 峻Ļǰ ھ ϴ ڸŸž Ǵ ߰ڿ Ѵ) ڷ ûϰų, ȸ Ͽ ׿ õ ȲΤ, ִ.

2. ȸ ŷ ñ ؼϴ Ȯϱ

4(ŷ )
ȸ Ǵ ӿ․ ȣ ϳ شϴ Ͽ ƴ ȴ.
5. ŷ ɼ ȣ 뷮 ϰų Ǵ ֿ켱ȣ ̳ ̿ ȣ ȣ ݺ ․Ͽ ü δ ġų ĥ ִ

ȸ Ǵ ӿ․ 1 ȣ ϳ Ǵ 2 ȣ ϳ شϴ Źڿ ϰų ŷ Ź ޾Ƽ ƴ ȴ.




ȸ簡 ƴ Ÿǿ ȸ Ǽȸ մϴ.



ٸ ŷ ޸ġ ȸ ȸ縦 ϴ Ұ ƴ϶ ˰ Ÿ 庻 Ÿ ϴ ƴϴ. ٽ Ÿ ں δ. ̴ 籹 ̴. ŷҰ 18 ںܿ Ÿ Ϻ ü ں Ÿ ѱ ŭ 翡 ӵ ̴. ̿ ۳ 7 Ÿ ϰ ִ.Ÿ ˰ ŸŴ ں 1782 ɼ ˷. ó ÿ ¡ ΰ 簡 ϴ. Ÿ ˰ ŸŴ 2015 ߱ ŷ ߰ ǻ 縦 ޱ⵵ ߴ.

ġ Ҵ١ŷ, Ÿ ߰ ޸ġ ߿



߼ ȸ Ÿ մϴ.


׷ ϱ?


Ÿ ֹ ȣ ƴԴϴ. ȸ ȣ մϴ.

ȣ ŷ ɼ ȣ 뷮 ϰų ȣ ش ȣ ݺ ․ Ͽ ü δ ְų ִ ̴( 1782 2 1ȣ).



ȸ 縦 ϸ ᱹ Ǵ ޱ Ͽ Ҽ ̾ϴ.



2.
Ÿ  ȣ ´ ڷḦ Ʒ ϴ.

ֿ켱ŵȣ ܷ Ͽ ȣ Ϲ ż ϰ , ŵϿ ü ȹ , ȣ

Ź 캸ڽϴ.




ᱹ ֹԴϴ.


Ҹ  Ǵ Ͼ մϴ.


ȣ ΰ پ ذ ֽϴ.


2017 ȸ ⼼̳ ѱŷ Ӽ ڻ簡 ǥ ں ü Ұŷ ȡ ̸ Ұϰ ֽϴ.

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ǥ Ͽ ǥ   ȣ ü Ϻθ Ұմϴ.

. ȣ Ư

1.
ȣ Ϲ Ÿüᰡɼ ȣ Ǵ ȣ ҹݺ صǰ ִ. ̷ ȣ ݿ Ͽ 츮 ǰŷ ü Ǵϰ ִ.29) ȣ پ Ÿ. ȣ ñ, 尡 , ֹ , Ǿ ȣ Ѵ. ȣ پ з ̷ ־ ȭ ϴ ʴ. ȣ ϴ Ұϰ, Ұŷ õ ľ ȿ 󵵰 ߽ Ư¡ 캸 ո̴. ȣ Ϲ ظ Ͽ , Ʒ ׸ ϰ ð뿡 뷮 żȣ Ͽ ðܸŸ Ǵ ʰ ŵϴ 츦 ְ ִ.

忡 ŷİ Ͽ ȣ 帧 Ѵ. Ʒ ׸ ϰŸ ð34) Ͽ ȣ ̴. ϰ ŸŶ ֹ ϰ üŰ Ÿε, üᰡ ǹǷ üᰡ ġ ȣ Ѵ. ϰŸ ð ȣ ϰ Ÿ ð Ÿü ̷ ʴ Ư üᰡ ΰ ִ ȰѴ.

ϰ Ÿ ð뿡 ż Ը żֹ
üð ӹϿ ü ŵֹ
ϸŸ ü żֹ



4. ü ҿ ȣ

ȣ ǰŷ ü شϱ Ͽ  䱸ϴ ŷ θ Ͽ Ѵ. Ǻ θ 캸 Ѵ.
, ȣ ŷ , ü ŸŰŷ ϰ , ŸŰ üῡ ̸ ƴ żû Ǵ ż̶ֹ ϴ Ǵ ϶ ȿ , 3 ŸŰŷ ϴ ̻ ⿡ ش . żֹ ǰŷ ü ش硱Ѵٰ ǽϰ ִ.38) ׷ ǰῡ ȣ 176 2 1ȣ ŷȲ Ǵ Ĵ Ÿš Ȯϰ ʰ ִ.
θ ȣ ü θ ȴ. ȣ Ÿüǻ ü ɼ ȣ ϰų ҷ ü ȸϴ ̹Ƿ θ ǥȴٰ ƾ Ѵ. ȣ ü Ӽ ߾ Ư ʴ θ ȴٰ ƾ Ѵ. ᱹ, ȣ Ƿʰ ϴ ٿ ں ǰŷ ü ϴ شѴٰ ̴.

2. ʿ伺 Ư¡
(1) ʿ伺
ȣ ̹ ټ ϰ ִ. ׷ ȣ ؾ ϴ ִ°?
ù°, ȣ ֹ ְѴ. ֹ յǾ ִ ֹ ܰ ⼺ ϰ ϴ ߿ ǥε, ȣ ֹܰ Ÿ Ȳ ùٸ Ǵ ϰ ȴ. °, ȣ ŷ 뿡 شѴ. ȣ ŷǻ ϴ ǥ ̴. °, ȣ ŷ ŸŽý ũ. ˰ ŷ Ǫο Ǵ Ư Ƿ ŷμ ˰ ŷ ۵ Ѵ. ü ʴ з ȣֹ ǽ ŸŽýۿ ϸ ߱ϰ 쿡 󼭴 ý ϱ⵵ Ѵ.

(2) Ư¡
ȣ 3 Ư¡ Ǿ Ѵ. ù°, ǰŷ ü Fischel & Ross ̷ Ǵµ Ѱ谡 ִ. Fischel & Ross ϸ, ü DZ ؼ ŷ ְ ½ų ְ ŵ ɼ̶ Ǿ ϴµ ǰŷ üδ ɼ . ü ǰ Ϸ õ ۿ , ü ǵ ϴµ ȸ (social costs) ҿȴٰ Ѵ. ̵ ǰŷ ü ̸ ϴµ ұ ̰ ִ. ǽ忡 ް, ŷ Ϲ ǰŷ ȣ ѷ Ÿ. ȣ ⿡ , ڰ ǵѴ ݺ Ͼ ɼ ǰŷ . Ÿų Ÿſ ݰ ̹Ƿ ȸ 빮 ǰŷ ũٰ . ǰŷ ü ϴ Fischel & Ross ̷п ־ ȣ ̷ ̶ ִ.
°, ȣ Ӽ ٸ Ÿ. 󵵰ŷ , ֹ ߿ϹǷ, ȣ ̴. Ϲ εݵ 쿡 ݺȭ ﰢ Ͼ ϹǷ ̶ ̴. ݸ ڴ ڼ ⿡ DZ ﰢ ݿ ڽ Ϳ ū Ƿ ȣ ߸̶ ִ.
°, ȣ Ư Ļǰ Ư Ѵ. Ļǰ Ư , () ڻ ⼺ ŷ , () ˰ ŷ . 2016 ŷ 52.1% ˷ ִ. () , ŷ , () ǰ, , ϼ  ȣ ƴٴ Ư ִ. ȭϴ ŷ Ǵ , ŷ ȭ , ˰ ŷ , ⼺ ŷ Ÿ ִ.


3. ȯ

ȣ ̿  ġ پϴ. Ư ȣ ȣ , ȣ ȣ , Ʈ̵,˰ ŷ ں忡 Ÿű Ǵ ŷܰ 迡 ִ.


(1) ȣ ȣ


, ȣ ־ ȣ ֹ ǵ ϴ ñ⿡ ϰų , ϱ ؼ ȣ Ȯ ʿϱ ֹڰ ․ ƯϿ ϴ ֹ ̿, Ȳ 尡 ֹ Ǻ ֹ(FOK, Fill or Kill) ̿ȴ. FOK ̶ֹ ȣ ȣ ο Ͽ ŸŰ ü ִ 쿡 ŸŰŷ Ű, ׷ 쿡 ؼ θ ϴ ֹ Ѵ.


(2) Ʈ̵


Ʈ̵(day-trading)̶ Ĵ ϴµ 츮 ǽ ̸ T+2 ý äϰ ֱ Ÿű̴. 2015 ǽ ڽڽ Ʈ̵ 45.43% ϰ ־ ܱ ߱ϴ ڰ ְ ִ. ȣ Ʈ̵ ܱ شȭϱ ̴.


3) ˰ŷ 󵵰ŷ
ȣ ۾ ϰų ش ȣ ü żϰ ϱ Ұϴ. ̷ ʿ信 ϱ ؼ ڵȭ ˰ŷ Ǿ Ѵ. ˰ ´ 뷮 żȣ ȣ νϸ, ŵȣ ݴ̴. ȣ ܼϰ ϴ ̷ ˰ Ư ش ˰ ֿ ġ ظ ִ. ˰ ŷ ȣ Ȯ ̸ֿ, Ҿ ߱ ̰ ִ. 󵵸Ÿű(Act for thePrevention of Risks and the Abuse of High Frequency Trading) Ͽ ˰ 󵵸Ÿ ϴ ȸ ϴ籹 㰡 ް ⋅ ǹ ΰϰ , ̱ , SEC 2010 11 ̱ ֽĽ Concept Release ǥϰ, Rule 15c3-5 Ͽ ˰ ŷ Ŀ- ũ ȭ, ǹ ΰ Ͽ. 2016. 6, SEC ʴŸŸ ŷ(Speed bump, 350 ũ ŷ ӵ ȭ) ѹ ִ.



4. ü ҿ ȣ
ȣ ǰŷ ü شϱ Ͽ  䱸ϴ ŷ θ Ͽ Ѵ. Ǻ θ 캸 Ѵ.
, ȣ ŷ , ü ŸŰŷ ϰ , ŸŰ üῡ ̸ ƴ żû Ǵ ż̶ֹ ϴ Ǵ ϶ ȿ , 3 ŸŰŷ ϴ ̻ ⿡ ش . żֹ ǰŷ ü ش硱Ѵٰ ǽϰ ִ.38) ׷ ǰῡ ȣ 176 2 1ȣ ŷȲ Ǵ Ĵ Ÿš Ȯϰ ʰ ִ.
θ ȣ ü θ ȴ. ȣ Ÿüǻ ü ɼ ȣ ϰų ҷ ü ȸϴ ̹Ƿ θ ǥȴٰ ƾ Ѵ. ȣ ü Ӽ ߾ Ư ʴ θ ȴٰ ƾ Ѵ. ᱹ, ȣ Ƿʰ ϴ ٿ ں ǰŷ ü ϴ شѴٰ ̴.



. ̽
1. ȣ Ǵ
ȣ ؼ  ȣ кϴ ۾ Ǿ Ѵ. ں ȣ ȿ ü Ǵ óǹǷ ̿ ĺ  ߿ ִ. ȣ üǻ , ǵ ְ ε ̵ پ å ɼ ʿ䰡 ִ.

(1) Ÿüǻ Ǵ
ȣ Ǵ üǻ 翡 ޷ , ̴ ǻ̹Ƿ Ÿž¸ ۿ , ٸ ڴ ׺ ̴. üǻ Ǵ 2 ϴ ̴.

1) Ÿü ɼ :
Ÿü ɼ ȣ ¸ ǴϷ ȣü ü ɼ ų ִ. , ֿ켱 ȣ 尡 ū ȣ 찡 ش ̴.

2) ü ȸ ǵ :
ȣ ü ü ̴ ֹ / ü ȸϷ ǵ Ȯ ǥ ִ. ̴ ̹ ȣ ӵ, ̴.

3) å
2 üǻ 簡 Ǵ Ҽ , ȣ Ÿ ־ ϰ ȣ ̳ Ǵ 찡 ̴. , Ư ̳ Ļǰ 並 âϰ ŷ Ȱȭ Ͽ ǻ  Ǵ ̴. ȭ ִ ȣ ڴ ̸ ׺ ν κ å ֵ Ͽ Ѵ.



(2) Ƿʻ
Ƿ ߿ ü ȣ Ǵܿ ̳Ÿ ִ. 캸 Ʒ .



1) ȣ
[ 1] 2002. 6. 14. 20021256 ǰ
͸ 6 żǻ簡 뷮 żֹ żܷ Űų żܷ ȭ ȭ Ϲ ż Ͽ ְ ½Ų żֽ ŵϰ żֹ ( 7,542ȸ 168 ȣ )

[ 2] 2005. 2. 25. 20047479 ǰ
A ֽ 170,000ָ Ÿüᰡ 150 ִ 850 żֹ ϴ . 54ȸ ż ǻ 3,749,110 żֹ



2) ȣ
[ 1] 2009. 3. 19. 20082314 ǰ
żֹ żֹ Բ , ְ ū ϴ Ȳ, ְ ¼ ݵ ż żϸ鼭 ޶ 뷮ż ǵ żֹ ü

[ 2] 2008. 12. 11. 20062718 ǰ
ðκ 5ȣ ֹ Ȳ 󸶵 ü ɼ ־, ܱⰣ ǵ , 뷮 ֹ ϴµ ֹ ڽŵ δ Ȱ ǹǷΡ ܼ 5ȣ ̶ֹ ϴ ֹ




(3)
ȣ δ ȣ , Ȳ ׺ ü Ͽ Ǵ ʿ䰡 ִ. Ƿʻ ȣ ʴ 1) Ⱓ Ǵ Ӽ ְ, 2) Ƚ Ǵ ־ 뷮 Ǵ Ư¡ õǰ ִ. Ƿʴ ȣ ´ ȣ شϰų ׿ ̴ ׷ ȣ ϰ Ȳ̳ شֹ Ư Ⱑ 쿡 ü ϰ ִ.

츮 ϰ ִ ȣ μ Ÿü() ɼ̶ Ǵϴ ε Ȯ( ذ 30%)ǰ, ȣ  ȣ ̹Ƿ  ȣ ֿ켱 ȣ Ǵ 尡ݰ ũٰ Ͽ ȣ ϴ ٶ ʴ. ̱ ŷ ü ȸϰ ϴ ¸ ߽ ȣ θ Ǵϴ ո δ



?


← End



[Title]
Ÿ ˰ ȣ 7 17, 2019 By smallake 0 759 1. ޸ġ ʴŸŸ ñ Ǯ⿡ ̾ Դϴ. ѱŷҰ ġ α ȸϴ ޸ġǡ ¡óϱ Ͽϴ. ѱŷ 尨ȸ( ð



  Important   45 →   ֽ, ǰŷ Ʈ    
  32 →   Ȯ, ] ΰ  

1 [2][3]   Next →
     
       

[Category]


  • Ҽ(ΰó) Ϲ, ,
  • (⺻)
  • Ű븮
  • Ư 븮,Һ
  • ҵ漼(Income TAX) ΰó ȿȮ & û & Ҽ
  • Ӽ(Estate TAX) & (Gift TAX) ΰó ȿȮ & û & Ҽ
  • μ(Corporate TAX) ΰó ȿȮ & û & Ҽ
  • ΰġ(VAT) ΰó ȿȮ & û & Ҽ
  • 絵ҵ漼 ΰó ȿȮ & û & Ҽ
  • 漼ΰó ȿȮ & û & Ҽ
  • պε꼼, 꼼() ΰó ȿȮ & û & Ҽ
  • , , , ձݻ, ձݺ
  • 񿵸(, ȸ, , , б, ڼü) ó ȿȮ & û & Ҽ
  • Ưѹ & óаźó ûҼ
  • ó & , ȣ
  • ¡, ¡ ,,ȿȮ
  • δ,¡,ȯ
  • ñǥؾ,ǥ
  • û
  • ɻû
  • ε (, , ó, 絵) & ݺΰó Һ
  • ֽ (, , ó, 絵, ȯ) & ݺΰó Һ
  • Ģ, ü , ŷ (ε & ֽ ǽŹ & 絵ҵ漼 ΰóû & Ҽ)
  • 絵 & ΰġ ΰó ȿȮ & û & Ҽ
  • ߰߱ Ӱ
  • ݰ Inflation
  • BEPS, TRANSFER PRICING(ȸ,Ż,)
  • U.S.A. Federal Gift Tax, Estate Tax for NON-RESIDENTS (̱ ,ֱ Ӽ,)
  • U.S.A. Federal Capital Gain Tax for NON-RESIDENTS (̱ ,ֱ 絵ҵ漼)
  • U.S.A. Federal Income Tax for NON-RESIDENTS (̱ ,ֱ ҵ漼)
  • U.S.A. Foreign Account Tax Compliance Act [FATCA ̱ 繫 ؿ ڻŰ(ǹ) (ؿܱ) ]-5̻
  • U.S.A. Federal TAX - Basics (̱ )
  • U.S.A. Federal Gift Tax, Estate Tax (̱ ,Ӽ)
  • U.S.A. IRS Foreign Bank Account Report [FBAR. ̱ û ؿܱ½Ű(ǹ) ]-1̻
  • U.S.A. Federal & State Tax News
  • U.S.A. Federal Capital Gain Tax (̱ 絵ҵ漼)
  • U.S.A. Federal Income Tax (̱ ҵ漼)
  • U.S.A. STATE Income Tax(̱ ֺ State ҵ漼)
  • U.S.A. State Property TAx
  • U.S.A. State Estate & Inheritance, Gift Tax

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