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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →Ư ȸ ĺα ġü ĺα Ȳ * ġ 1. 21 õ(Ҵ) Ұ 4 ٰ Դ. ο õ ȭ ӵ ſ , ġ ο з иϴ. ־ 2000 ϸ鼭 10 ̿ Ŀٶ ȭ , 1991 ȸ , 1995 μġ ǽ, 1998 IMF ȯ ް ȭӿ 21 Ծ ϴ Ͽ. Ư ̷ ġ ǽ IMF Ư¡ ȭô бdz(Localization Ǵ Decentralization) (Fiscal Crisis) а ȸü ֹε ɰ Ȱ Ȱ鼭 ־ ϰ ȿ ° ȯ ȭǾ Ѵٴ ũ ִ. ̿ μġ 硤 ɼ ʿ ڻ ־ 켱 Ÿ缺ٴ ǥ ǽϿ ȹ ұԸ лϰų ϰֺٴ õ ʰ к ȸ, ȸ, ȸü ǵǰ ִ ǰ ־ 緮 ǰ ̴ ð å ϴ ̰ ȭ ʰ ̷ ܺ 䱸 ̴. ƿ ġ ¿ IMF Ȳӿ ġü , ä ɰ ް ʿ Ȯϱ ؼ Ȳ ϰ ̿ å ȸ ʿ Ǿ. ̷ ȯ ȭӿ 21 ô û ̰ ɵ ó ؼ 4 غ ʿϴٰ Ѵ. ù°, å ü Ǿ Ѵ. ô밡 бȭ ǰ پ ȭ ʿ ġü ° ġâ ߿õʿ ü ġü ȿ Ģ åӿϴ åü Ǿ Ѵ. °, ü ȮǾ Ѵ. ȹ ְ ϱ Ͽ ߱ȹ Ͽ , Ͽ ̸ ȯϱ Ͽ ý(Budget Information System : BIS) м ̰ ƴ ȿ ִ Ǿ Ѵ. °, ȭǾ Ѵ. ȭ ȭȭǾ ִ. ־ ýۿ ǰ ڵȭǾ ǰ Ϲȸ, ŸƯȸ, Ưȸ, ȸ ̷ ʰ , ġü ڡ ϹǷ ġü Ǿ Ѵ. °, ȸ ʿϴ. ȿ ٺ Կ ̷ Ѵ. 濹 ٺ Ⱓ ü 跮ȭϱ ĺα ϰ ִ ǥ ۼ ġü ¿ Ͽ ϰ ֵ ü ʿϴ. 2. ȸ ĺα Թ ȸ ĺα Կ ӵǾ ִ. ȸ ĺα ȸ Ȯϰ ϴ ȭ ǰ , ġüȸ踦 ϰ ִ ǹ ĺα Խ ¿ ȿ ũ ʰ, ⼺ ʷϿ ǿȭ ߵǰ Ƿ ȸ 꼺 ȮϷ ִٰ мȴ. Ư ȸ ȸ ߱ Ⱑ ƴ϶ ü , ǹ, ȸ ϰ Ǵ ϴٴ ĺα ǹ̰ ٰ ϰ ̷ ĺα ϼ ȸ ̽()ϴ ƴϰ 츮 յǴ ȸ ()Ѵٴ ȣ ٸ () ã Ѵ. . ġü ȸȲ ⺻Ʋ Ǵ ȸ ġü ȭ ް ̰ Ȱϰ ϴ ü ǹѴ. ̷ Ϸ ܰ Ÿ ް п ġ ȸ Ǹ ȸ мǴ 濵 ǥ ǰ ȴ. ̷ ǹ̿ ȸ ΰ ϰ ̸ м, , ؼϸ ̿ ȸ, ϴ ̶ ִ. - аȹ(ȹ ǥ ) -е ڱ ϰ ̸ мϴ ( ȹ ) - 켱 ǰ ո -и -а չ ذ ߽ -塤ס İ ü ǰ - ڱ - ⿹ - ġü ȸ ġ 117 5 Ϲȸ Ưȸ ϵ ϰ, ġ 133 110 ġ ֵ ϰ ִ. ġü ϴ ȸ 99 3,687 ȸڻ ȸ谡 1,651(44.8%) ǰ , Ը ѿ 70 662 (ѰԸ) 63.6% 44 5,352 Ϲȸ迡 Ͽ ִ. ȸ躰 ϴ ٰŹ Ϲ ŸƯȸ ȸ ǰ Ȳ ⸸ 踮ϴ (Cash Basis) , ǰ 濵 繫 ¸ ϱ ǿ 踮ϴ (Accrual Basis) ϰ ִ. ĺαȸ ϰ ȸ Ϲȸ谡 ܽĺαȸ ǰ , ȸ , ϼ, ä꼺 ͺδĢ Ϲȸ ٸ ȸ Ư ĺα⸦ ϰ ־ ġü ȸ ĺα ε尡 ΰǰ ̴. . ĺα ĺα ġü ȸ ⺻ ٲ ϴ ̸, ġü ȸ踦 Ļ ԡ 踮 ڻ, ä, ں ǥ ͡ Ͱ ϴ ̴. ȸ ũ ٲ ȸ谨 ȭ ʷϰ Ǹ, , ü 꿡 ο ȴ. ƹ ̶ ϴ ȭ ġ غ Ǵ Ͽ ϴ ұ ŵ ϰ ϰ Ͽ ̴. ĺα⸦ ȸ ԡϱ ؼ 츮 ġü ǰ ȸ迩ǿ յǴ Ǿ ϹǷ ĺαȸ α ϰ ġü ִ ǥα ƿ ù , ǽϿ ȴ. ٶ ĺα ܰ o 1ܰ : ĺαȸ α ѡ뿪 o 2ܰ : ȸ α ǽ ù롹 o 3ܰ : ù , 248 ü α ǥȭ o 4ܰ : ġü ȸ迡 ĺα Ȯ롹 . ݱ ȸ ĺα ġ , ȸ ̰ ִٰ ϰ κ ̹ ϰ ִ. ĺα 濵 ̶ ̿ܿ ȸ, Ȳ ְ ־ ϰ ȿ ȴ. ġο ȸ ȯ ġü, ȸü ڸ Ͽ ĺα ȸ Կ ϰ ȸ Ͽ ó ؿ ִ. ƿ ĺα ȸ ؼ غ ù ʿϹǷ ġü α, , Ը, , ü ɵ Ͽ õÿ ù ϰ ù Ͽ ĺαȸ α ߿뿪 ֵ ϱ 70%(17 5õ ) Ͽ. ̵ ù ù ռ 3 õÿ ϱ 뿪 üϰ 6 縦 ġ 뿪 ü ִ. . ȹ ġü ȸ ο ĺα 248 ġü Ǵ ϰ ִ. ̷ Ͽ õ, ϰ ִ ĺα ȸ α ߿뿪 ǰ ù ƴ϶ ġο ͼϵ Ͽ ġü ֵ غϰ ִ. Ư ġü ȸ , å , , , ⺻ ݿ شǹǷ Ͱ ɷ, 꼺 θ ذ Ư Ǿ ִ. 뿪ܰ迡- ߾Ӱó, , ȸ, ȭ ñ ĺα ȸȸ ǹ Ͽ ȣ ¿ ǰ 䡤Ͽ ּȭ 鼭 δ ù , ȸ , ȸǿ ȹ̴. ٸ, ߿ ĺα ȸ ƴϰ, Ǿ ϸ, ̸ ؼ ö ûǰ ִ ϰ ִ. 3. 1999 20⸦ ϴ ̸鼭 ο 2000 غϴ ̴. ̷ ṉ̀ ؿ ġü ȸ ϴ ĺα ϴ ſ ٰ ϰڴ. ĺα Կ 밡 Ǿٰ 츮 ǰ յǴ ĺα ܰ ȹ̴. , ƹ õǾ Ͽ ̸ ϴ η ϰ ϰ ϴ ʴ´ٸ ұ ŵ ȴ. ġü ȸ ʰ Ǵ ĺα Կ ϴ ȥ Ƿ ũٰ ۿ . ̷ Ͽ Ȯǰ ġ ߵϱ ĺα Ծ Ϻ ֵ ȹ̴. * ڴԿ ؼ Խù ̵Ǿϴ (2004-03-01 18:41) * jae wook LEEԿ ؼ Խù ̵Ǿϴ (2017-05-07 15:26) * jae wook LEEԿ ؼ Խù ̵Ǿϴ (2017-05-07 17:38) ← 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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