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[Title]
. () Ӽ() 72 1 ()
Start →


ǽûס
   . () ̳(ҷ)
   . () ġ() ǹ
   . () Ӽ() 72 1 ()


   . () ̳(ҷ) Ͽ (ߧ) ϰ, Ȯϰ Ͽ λȰ () () ɼ(ʦ) ϱ ̸, ٽ (Τ) () ǸȮ(Τ٥)̴.
   . ó ġ() Ǹǹ ()ν ؾ Ѵٴ () ġ() ġ ƴ϶ () ⺻() () ̳(ҷ) յǾ Ѵٴ () () 䱸ϴ ġ() ǹϸ, () 38, 59 ϴ () ̷ () () ϴ ġ() ϹǷ, () Ȯ װ͸ ƴϰ ̳ ⺻ ̳(ҷ) ̸ ޹ħϴ () 䱸Ǵ Ģ ġǾ Ѵ.
   . () Ӽ() 72 1(1990.12.31. 4283ȣ DZ ) 뵵 ƴ ɷ(ֵ) ϴ 족 ֱ(Ю) ؼϸ, ɷ(ֵ) ϴ () ƴϿٰ ϴ ִ ̸ ƴν ΰ(ݷΤ) Ͽ 渶 ƹ Ӹ ƴ϶ ŷο ϰ ¡ () ȹ() ġٰ ƴ , () 11 1, 23 1, 27 1׿ ݵ Ӹ ƴ϶ () () () 38, 59 ݵȴ.
  ׷ () Ӽ() 72 1 뵵 ƴ ɷ(ֵ) ϴ 족 (Ю) ؼϸ, Ӽ() ΰó(ݷΤ) Ͽ ҺϿ ְ, 뵵 ƴϴ ü Ҽ۰ () Ǵ ƴϿٰ Ǵ 쿡 Ƿ, ϰ Ӽ() Ͽ ϴ 츦 ־ () 11 1, 23 1, 27 1׿ ݵ Ӹ ƴ϶, ׷ Ͽ () () () 38, 59 ݵ ʴ´.
  ׷Ƿ () Ӽ() 72 1 뵵 ƴ ɷ(ֵ) ϴ 족 (Ю) ƴϰ ֱ(Ю) ؼϴ () ݵȴ.



38
     59
     38
     59
     11 1
     23 1
     27 1
     38
     39
Ӽ 72 1



==========================================  

   1994.6.30.      939    721

û    ȣ 1
븮 ȣ  
üҼۻ : 9215231 Ӽ ΰó
               ( 92786 ǽû)
[    ]
   Ӽ(1990.12.31. 4283ȣ DZ ) 72 1 뵵 ƴ ɷ ϴ 족 ƴϰ () ؼϴ ݵȴ.
[    ]
   1.
   .
  (1) ûε 1990.2.7. û ̰, μ ûε 갡 1,645,727,507 ϰ ǻ ȸ翡 Ӱ 1 ̳ 1,464,833,350 Ӽ(1990.12.31. 4283ȣ DZ ; , ̶ Ѵ) 72 Ͽ Ӽ׿ Ͽ ʰ 3,008,560,857 Ӽǥ Ͽ 1991.8.2. ûε鿡 Ӽ 1,732,529,590, 303,028,950 ΰó Ͽ, Ǽ ϺҰ 1992.4.23. Ӽ 1,732,343,590, 300,071,660 Ͽٰ 6.15. 꼼 Ӽ 1,717,619,470, 300,071,660 Ͽ.
  (2) ̿ ûε Ӽ 72 Ͽ Ӽ׿ Ե ݾ׿ κ ҼҼ ϰ 72 Ͽ ûû Ͽ, 1993.2.18. ûû ⰢϿ, Ⱒ 3.11. ûε鿡 ۴޵Ǿ, ûε 24. 72 1׿ Ͽ Ǽҹ 68 2׿ Ͽ ҿ ûϿ.
   .
  ׷Ƿ 72 1 ݵǴ ̰, .
  72(Ҽ )
   Ӱ 1 ̳ ǻ ó ݾ Ͽ 5õ ̻̰ų ä δ ݾ հ 5õ ̻μ 뵵 ƴ ɷ ϴ 쿡 ̸ 4 ׿ Ѵ.
   2. ûε ذ ǰ
   . ûε
  Ӽ Ͽ Ͽ Ǿ ϴµ 72 1, Ӱ 1 ̳ ó ݾ Ͽ 5õ ̻ ó ݾ 뵵 ŷ ź, ,  Ͽ Ȯε ο ݾ ͼӵǾ ο ̸ ο ӵ ϵ ϰ ִ¹, ̴ 籹 ƴ .
  ̴ Ż ʱ ִ ֱ Ӹ ƴ϶ Ƿ 簡 򰡸 ϴ å ־ ϴµ ǹڿ å ȯŰ 38, 59 Ͽ Ǵ 23 1׿ Ͽ Ǵ 11 Ͽ Ǵ ǿ ȴ.
   . ûûⰢ
   72 1 ϴ 11 1̳ 忡 23 1 Ǵ ǿ 59 ݵ ʴ´.
   . 繫 ǰ
  츮 Ӽ Ű 1992 ױ 12.4ۼƮ ϰ, ̷ û ӻ Ͽ Ͽ ӻ õǴ 츦 ϰ , ڷ ƴϴ.
   3 3 ȣ 72 1 뵵 ƴ 츦 ϰ ִ¹, ̴ Ģ ̷ û ̸ ϴ ƴ ӹ ʾ ϸ ϵ Ͽ Ǹ ϱ ̹Ƿ, 72 1 ⺻ ϴ ̳信 ġ ƴϰ ǿ ݵ ʴ´.
   . û ǰ
  (1) 츮 Ӽ κΰ äϿ Ű ΰ ϰ ִ. ׷ ǽŰ ϱ ư Ϻϰ Ͽ Ѵٴ ƴϴ. Ư ݻ ڰ ϰ ̷ ʿ ڰ Ű ƴϴ ̸ Ͽ Ѵٴ ǻ Ұϴ. 72 1 ̷ δ ϱ Ͽ Ӱ 1 ó ̳ δ ä ϰ óд äѾ׵ Ģ 뵵 5õ ̻ ϰ ִ. ̿ Թ ⺻ ħѴٰ . Ͽ ǿ شϴ Ͽ ϵ ϰ ǿ ش ڷ Ͽ å ȯŰ , Ģ ߾ Ǵ Ģ Ǵ Ͽ ̹Ƿ 뿡 ⺻ ħر̶ .
  (2) 72 1 3 3 ȣ, ǻ Ӱ 1 ̳ ó Ǵ ä δ μ ó 쿡 , ä δ 쿡 ݾ հ 5õ ̻ óп뵵 Ȯ 츦 ϰ 갡׿ ջ ϰ, ó 뵵 Ȯ ƴ 츦 ɿ ü ϰ Ƿ, 72 1 ǿ ȴٰ .
   3.   
   . 38 ϴ ٿ Ͽ ǹ ١ Ͽ, 59 Ѵ١ Ͽ Ǹ ϰ ִ. ̳ Ͽ ϰ, Ȯϰ Ͽ λȰ ɼ ϱ ̸, ٽ ǹǿ ǸȮ̴(Ǽ 1989.7.21. , 89㳪38 ).
   . 72 1 Ҽ׿ ϱ
   Ӱ 1 ̳ ǻ ó 족,
   ݾ Ͽ 5õ ̻̰ų ä δ ݾ հ 5õ ̻μ,
   뵵 Ȯ ƴ ɷ ϴ 족̴.
   Ȯ, , ݵ Ȯ ƴϹǷ ǿ θ ʷ 캸 Ѵ.
   迡 ̶ κ ȴ. 72 2 1׿ ̶ εꡤꡤǡü (ǡǡä㰡 Ǹ Ÿ ̿ ϴ Ǹ Ѵ)äǡŸ Ѵ١ ϰ ִ. 2׿ ϰ ִ εꡤꡤǡüǡäǿ Ͽ Ϲ Ǿ ִ. ε , ε ̿ (ι 99 ), ǥâϴ μ ǻ Ǹ ̿뿡 Ͽ Ǵ θ ʿ ϴ , ǹѴ. üǿ Ͽ 2 ȣ ǡǡä㰡 Ǹ Ÿ ̿ ϴ Ǹ ϰ ִµ, Ÿ ̿ ϴ Ǹ ü μ ᱹ 2 ü ü Ϳ Ÿ Ǵ Ǹ ǹѴٰ ִ. ä Ư ٸ Ưο Ͽ ûϴ ϴ Ǹ ǹѴ. 72 1 DZ Ͽ ó ݾ 5õ ̻̾ϹǷ, 2 Ÿ ꡱ ε 2׿ ̿ ġ մ ¸ Ѵٰ ؼǹǷ ǸȮǿ ݵ ʴ´.
   鿡 뵵 Ȯ ƴ ̶͡ κ ȴ. ׷ ̰ ̷ õϸ ȭ پϱ , ƹ Ģ Ѵٰ ϴ Ͽ ϰ ϱⰡ ϸ(Ǽ 1989.7.21. , 89帶38 ), 뵵 Ȯ δ ȸȰ Ͼ Ͽ Ǵ ִ ÿ ڷ Ͽ Ϲ Ģ Ͽ ش缺 Ǵ ϴ ִ. ׷Ƿ 鵵 ǸȮǿ ݵ ʴ´ٰ ̳ ٸ ǿ åӰ Ͽ Ģ 䱸ϴ ġ ݵǴ ΰ ȴ.
   . Ͽ 캸
  (1) ó ġǴ Ǹǹ ν ؾ Ѵٴ ġǿ ġ ƴ϶ ⺻ ̳信 յǾ Ѵٴ 䱸ϴ ġǸ ǹϸ, 38, 59 ϴ ǵ ̷ ϴ ġǸ Ѵٰ ̴. ׷Ƿ Ȯ װ͸ ƴϰ ̳ ⺻ ̳ ̸ ޹ħϴ 䱸Ǵ Ģ ġǾ Ѵ(Ǽ 1992.2.25. , 90尡69, 91尡5, 903() ).
  (2) 72 1׿ ɷ ϴ 족, ̹ 3 3 ϰ ִ.
   1. ǻ óϰų ä δϰ ŷ( ŷ桱̶ Ѵ) ŷ Һ Ȯε ƴ
   2. ŷ ϰų ŷ ƴ
   3. ŷ ǻΰ Ư迡 ִ ڷμ ȸ ƴ
   4. ǻ óϰų ä δϰ ٸ Ȯε ƴ
   5. ǻ ҵ ƴ 족̴.
   72 1 뵵 ƴ ɷ ϴ ɿ شϴ 족 ֱ ؼϿ, 뵵 ƴϿ ɷɿ شϸ ׿ Ͽ ų, Ģ ƴ Ǵ ۼܿ Ͽ ׿ θ Ͽ ӵ Ͽ 72 1׿ شϴ ݾ Ӽ׿ Ѵٴ Ѵٸ, ̴ ε ұϰ Ӽ ΰϰ ǰ ׿ Ͽ ִ ȸ ϰ ϴ ̾ û ϴ Ǿ 11 1׿ , 23 1׿ 27 1׿ û Żϴ ̶ ִ.
  繫 ׿ ϰ ִ ٿ Ӽ δ 氨 ϴ ϱ ̹Ƿ 72 1 Թ ϴٰ Ѵ. ׷ ƹ Թ ϴٰ ϴ 72 1 뵵 ƴ ɷ ϴ 족 ֱ ؼϿ, ɷ ϴ ƴϿٰ ϴ ִµ ̸ ƴϴ , ΰ Ͽ 渶 Ӹ ƴ϶ ŷο ϰ ¡ ȹ ġٰ ƴ Ǵ ִ , , û ߴ ⺻ ν Ͱ ѵǴ ⺻ ̿ ո ʰ谡 Ǿٰ ̴. 72 1 ֱ ٸ 11 1, 23 1, 27 1׿ ݵ Ӹ ƴ϶, ׷ Ͽ Ǹ 38, 59 ݵȴٰ ƴ .
  (3) ٸ 72 1 뵵 ƴ ɷ ϴ 족 ؼϴ 쿡 ݵǴ° ο Ͽ 캸 Ѵ.
  Ϲ ݺΰóп ־ û Ͽ ϴ 72 1 ֱ ؼϴ Ӽ ǹڸ ġ ϰ, ư û ϴ ̴. 72 1 ռ 繫 û 忡 ٿ Ӽ δ 氨 ϴ ϱ ̸ 츮 󿡼 Ӽ Ű ϰ, ƿ﷯ ǻ ӹϿ óϿ Ӽ δ 氨 ϴ ִ ̹Ƿ Ұ óϴ μ Ư Ӱÿ ӹϿ óе 5õ ̻ 꿡 Ͽ, óд Һó ƴϴ 쿡 Ģ ߾ Ǵ ƴ ٸ ε鿡 ӵǾ ٰ ִ. ׷Ƿ Ǵ ƴϴ ڷ ϴ ƴϴٴ Ģ ִٰ ̴. Ư 72 1 1990.12.31. 4283ȣ ν õ 쿡 ǰ(1990.12.31. 4283ȣ Ӽ Ģ 1, 2 ), ñ⿡ Ǹ ǽõ ʾұ û ǻ ڱ Ͽ Ǵ ƴϴ ǥ ϴ ƴϿٰ ִ.
  ó ȸȰ ٰȭǰ ȸ ȭ Ǿ ô뿡 ΰ ǻ Ȱǰ ޸ ϴ 찡 Ͽ ǻ Ȱ ϰ ȮѴٴ ƴ 쵵 ̴. ׷ Ϲ ǻΰ Ǵ Ȱ ֱ û Ͽ ǻ Ȱ ȮϱⰡ ξ ϰ, 72 1 뵵 ƴ 쿡 ݾ Ӱ׿ ϴ ƴϰ, ñ Ӱ 1̳̰ ݾ 5,000 ̻ ñ ݾ׿ ϰ ְ, 72 1 뵵 ƴ ɷ ϴ 족 ؼѴٸ, Ӽΰóп Ͽ Һ 쿡 ̿ Ҽ Ͽ ְ, 뵵 ƴϴ ü Ҽ۰ Ǵ ƴϿٰ Ǵ 쿡 72 1 ų ִ Ǹ ִ ̹Ƿ Ƿ ϰ Ӽ Ͽ ϴ 츦 ̴. 72 1, 뵵 ƴ ɷ ϴ 족 ֱ Ȯ ƴϰ 쿡 Ϲ ǹڿ Ͽ Ͽ ϴ ո ְ, Թ ޼ϱ Թܵ ϴٰ ̹Ƿ 11 1, 23 1, 27 1׿ ݵ Ӹ ƴ϶, ׷ Ͽ Ǹ 38, 59 ݵ ʴ´.
   4.   
  ׷ٸ 72 1 뵵 ƴ ɷ ϴ 족 ƴϰ ֱ ؼ ϴ ݵȴٰ Ͽ ǰ ġ ǰ ֹ Ѵ.
  ǰ   Ա()      Ѻä  ֱ    蹮
           Ȳ  ȭ


* jae wook LEEԿ ؼ Խù ̵Ǿϴ (2017-05-07 15:25)
* jae wook LEEԿ ؼ Խù ̵Ǿϴ (2017-05-07 17:39)
← End



[Title]
. () Ӽ() 72 1 ()



  104 →   ε ðǥؾ  
  103 →   кδݺΰ Ǹ û  
  97 →   ׼ ó 9 1 ؼ Ͽ ̴.  
  86 →   Ӽ() 294 2 ()  

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  • U.S.A. Federal TAX - Basics (̱ )
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  • U.S.A. IRS Foreign Bank Account Report [FBAR. ̱ û ؿܱ½Ű(ǹ) ]-1̻
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