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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →ΰġ ǹڴ ⺻ ̴(ΰġ 111ȣ 15). ڿ Ǵ ΰġ 2 ִ¹, 21 ڴ ̳ ϴ ̴. ڰ ϴ Ǵ ϸ Ǵ ̶ ϴ ϸ, ̿ ȹϰ ϴ ǵ ų Ǵ ü ü ϴ Ѵ. ڿ Ǵ Ͽ Ư Ͽ, ÿ ǹ 쳪 ǰ ü , 鿡 ȸ Ե ִ (̸ᳳ衯 Ѵ) Ǵ ƴѴ(ΰġ 22). ̶ ᳳ ȿ ϴ κ ΰ ѵȴ. ᳳ ȸ簡 ؿܿ ϴ ߿ κ ڷ . Ȱ Ȱ Ͽ ִ(ΰġ 23). ΰġ ǹڰ ⺻ ̳ ŷ ¿ ܴ ִ. ΰġ 13a1 2 Ϲ 쿡 ȭ ϰų 뿪 ϴ ڰ ǹ ΰġ 115ȣ ϴ Ͽ EU ڰ, ΰ ġ 6a4 ϴ EU ٸ Ͽ Ͽ ڰ, ΰġ 25b2 ϴ ﰢŷ 쿡 ڰ ǹڰ ȴ. Ժΰġ 쿡 212 Ͽ ؿǸ ε ڿ Բ ǹڰ ִ. ΰġ 19 ұԸڿ ΰġ ٷ ִ. ⼼ Ͽ 17,500θ ʰ ƴϰų 5θ ʰ ƴ Ǵ 쿡 ΰġ ΰ ƴϴ Ҿ¡ ִ(ΰġ 191). Ѹ ڻ ݾ ϰ ִ. Ҿ¡ شϸ , 鼼 , 꼭 ǥ, ΰġȮιȣ Լװ ƴѴ. ڴ Ҿ¡ 뿡 ǻ縦 Ű ִ(ΰġ 192). ǻ ǥô 1 ְ 5Ⱓ ڸ . 2. ŷ() ΰġ 11 ŷ Ͽ ϰ ִ. 켱 ڰ ڽ 밡 ް ϴ ް Ÿ 뿪 ù °̸ ° EU ܷκ , EU ̴. 1999 4 1Ϻ Ǵ ΰġ Ͽ Ǵ ŷ . 1. ȭ 뿪 2. ȭ 뿪 3. 3( EU )κ 4. EU κ ŷ ڰ ϱ , , ϰ ִ ο ϰų 밡 Ͽ θ ϰ Ѵ(ΰġ 12). ߿ EU Ͽ ŷ ȭ 뿪 ϴ Ϳ Ͽ EU ŷ Ͽ Ѵٴ ̴. 11a ü 絵ϴ ŷ Ͽ ΰġ ΰ ƴϴ . ΰġ 뿪 ŷ ִ Ÿο ĪѴ. 뿪 ǸŰ ü (Verpflichtungsgeschaefte) ؼ ƴ϶, ŷ (Erfuellungsgeschaefte) ؼ ӷ . ΰġ ̶ óб (Verfuegungsmacht) οϴ ǹѴ. ̷ óб ο Ģ dz 絵 Ǿ ̷. ̷ Ư¡ Ű ŷ (nicht steuerbar) ȴ. ŷ ǹ(steuerpflichtig) δϰų, 鼼(steuerfrei) ִ. ŷ 鼼 ΰġ δ , 鼼 ƴ϶ ŷ Ͽ ǹ Ѵ. . ȭ 뿪 ȭ ̳ 뿪 Ͽ μ ι 241 (Leistung) Ѵ. θ ȭ ڸ (Abnehmer) ϸ 뿪 ڸ (Auftraggeber) θ. 1) ȭ ΰġ 31 Ǵ Ź 3ڰ ڳ Ǵ Ź 3ڿ Ͽ ش ȭ ڱ Ƿ ó ִ οϴ Ѵ. ΰġ 31 ȭ ȭó ŷ Ÿ (, , ) ȴ. Ư 絵 Ǹ ȭ ش ʰ Ÿ 뿪 شȴ. 1 ΰġ 31b 츦 Ѵ. 1. ڰ ȭ ̿ ϴ 2. ȭ 鿡 ϴ 3. ȭ 3ڿ ϴ ( Ҿ ǰ ߺ ) 383 ϴ ŹŸ(Kommissionsgeschaeft) 쿡 Źڿ Ź ִ . ŵŹ 쿡 Ź żŹ 쿡 Źڸ (ΰġ 3 3). ڰ ȭ þƼ ϰ ڽ 縦 ϴ 簡 ܼ μӹ̰ų Ÿ θ ʴ δ ( ġ 34). ȭ ڿ Ͽ ڳ Ȥ ڰ Ź 3ڿ ۵Ǹ ȭ ̵ ۵Ǵ Ҹ ҷ (ΰġ 36). ȭ ۵ ȭ Ǵ ȭ ϴ Ҹ ҷ (ΰġ 37). ȭ 3 ۵ EU ڳ Źڰ Ժΰġ ǹڶ, Ҵ ִ (ΰġ 38). 2) Ÿ 뿪 Ÿ 뿪̶ ش ƴϴ 뿪 Ѵ(ΰġ 39). 뿪 Ǵ ൿ̳ 쿡 Ѵ. ȸ糪 ۱ǿ Ȱ Ÿ 뿪 . Ḧ Һ 忡 ϴ Ÿ 뿪 . ΰġ 39a 츦 Ÿ 뿪 Ѵ. 1. ڰ Լװ ڰ κζ ִ ȭ ̿ ̳ 뵵 Ͽ ϴ 2. ڰ ٸ Ÿ 뿪 ̿ ̳ 뵵 Ͽ ϴ ڰ ڱ ̸ ϴ Ÿ ̸ 꼭 θ ϴ ̿ Ÿ 뿪 ϴ ؿѴ(ΰġ 311). 밡 ϴ ȯŷ Ѵ(ΰġ 312). . EU ȭ Ǹ鼭 EU ȸ ٸ ȸ ̵Ǵ EU Ű Ѵ(ΰ ġ 1a1). ȭ EU ȸ ٸ ȸ ڿ ̵ Ǵ EU Ű Ѵ(ΰġ 1a1). 2 ← End |
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Copyright 1997-2024
TAX & LAW (ݰ )
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