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Ҽ(ΰó) Ϲ, ,


[Title]
ܵ ˾ƾ ѡ̡ ݻ
Start →


. ѱ 絵ҵ漼

1.

絵ҵ漼 ҵ漼 ŵ ڻ 絵 쿡 ȴ. ̶ ڻ 絵 ڻ ⡤Ͽ ҵ漼 ŵ ڻ(13 ) ŵȯο ǻ Ǵ Ѵ.

ε ȯ, , , Ǵ 쿡 ڻ 絵 شϹǷ 絵ҵ漼 ȴ. ڰ ( ޴ ) ڻ ϸ鼭 ڻ꿡 δ ä ڰ μϴ , ä ϴ κ ǻ ̹Ƿ ڴ κп 絵ҵ漼 ǹ ִ.

絵ҵ漼 ڻ , ǹ, ε ִ Ǹ(Ʈо, տֱ), , , ε , ֽ Ǵ , Ưֽ , εٺ ֽ , ڻ Բ 絵ϴ , Ưü ̿ ֽ ̴. ֽ , ֽ(ǽ, ڽڽ忡 ŷǴ ֽ ) 쿡 (ǽ壺3% ̻ ϰų ðѾ 100 ̻, ڽڽ壺5% ̻ ϰų ðѾ 50 ̻) 絵ϰų ǽ ۿ 絵(ܾ絵, Ҿ 絵 )ϴ 쿡 絵ҵ漼 ȴ.

2. ǹ

絵ҵ漼 ǹڴ ҵ漼 94 1182 ŵ ڻ 絵ν ߻ϴ ҵ ִ μ, 絵 ڴ ڻ ο Ͽ, ڴ ڻ꿡 Ͽ ǹ ִ.

3. 絵 ñ

絵 Ǵ ñ Ģ ڻ ŸŴ û , û ⡤ϡǰ 쿡 ⡤Ϻ Ǵ  (ǰ) 絵 Ǵ ñⰡ ȴ. û Һи 쿡 絵 Ǵ ñⰡ ȴ.

ҺǺ Ÿ(Ϻ ûϱ ݾ 2ȸ ̻ ϰ ϡεϡϷκ ûϱ Ⱓ 1 ̻ ) 쿡 ϡεϡ 絵 Ǵ ñ . Ӱ(), ڻ 쿡 () ñ .

4. ǥ

. а

絵ҵݾ(, ) 絵ڻ 'ڻ' 'ڻ' ϰ, ̸ ٽ 'ֽ' 'ֽĿ ڻ' Ͽ 4 ڻ꺰 Ͽ Ѵ.

. 絵

絵 絵׿ 氡װ Ÿ ʿ Ͽ Ѵ. 絵Ͱ 絵 ŷ 氡׵ ŷ Ͽ ؾ ϰ, 絵 ؽð 氡׵ ؽð Ͽ ؾ Ѵ.

2007 1 1 絵 кʹ ŷ 絵 ؾ Ѵ. 絵 ݵ ŷ ؾ ϸ, 氡׵ Ģδ ŷ ؾ ϳ ŷ Ȯ 쿡 ŸŻʰססȯ氡 Ѵ. ⼭ ŸŻʰ̶ 絵 Ǵ 3 ̳ ڻ ϼ Ǵ 缺 ִ ڻ ŸŻʰ ִ Ѵ.

ε ε꿡 Ǹ 2006 12 31ϱ 絵ϴ 쿡 , ̵絵ڻ ҵ漼 96 2׿ Ǿ ִ (9 ) ϰ 絵 ؽð 絵 ϸ 氡׵ ؽð Ͽ Ѵ.

絵 絵׿ ϴ 氡װ Ÿʿ 氡  ϴ° ٸ.



氡 ʿ

ؽð

ؽð ؽð (3%, 0.3%, 1%, 7%) Ͽ

ŷ

ŷף̹ ʿ 󰢺ں ף絵

ŸŻʰ, , ȯ氡

(ŸŻʰ, , ȯ갡) ؽð (3%) Ͽ

. 絵ҵݾ

絵Ϳ ⺸Ư ϸ 絵ҵݾ ȴ. ⺸Ư 絵Ϳ 絵ڻ Ⱓ (ְ 30% Ǵ 80%) Ͽ ϸ, Ģ 3 ̻ ε꿡 Ͽ Ѵ.

3 ̸ ε, ̵絵 ε, 1 3ÿ شϴ , 1 2ÿ شϴ , ε ⺸Ư ʴ´.

⺸Ư(Ʒ ǥ ) Ϲݺε꿡 Ͱ, 1 1ÿ 2 Ѵ. ٸ, 쿡 1밡 1 쿡 1 1ÿ (ְ 80%) ʰ, Ϲݺε꿡 (ְ 30%) Ѵ.



絵ڻ

Ϲڻ

1 1

3 ̻ 4 ̸

100 10

100 24

4 ̻ 5 ̸

100 12

100 32

5 ̻ 6 ̸

100 15

100 40

6 ̻ 7 ̸

100 18

100 48

7 ̻ 8 ̸

100 21

100 56

8 ̻ 9 ̸

100 24

100 64

9 ̻ 10 ̸

100 27

100 72

10 ̻

100 30

100 80

. ǥ

絵ҵ漼 ǥ 絵ҵݾ׿ 絵ҵ⺻ Ͽ Ѵ.

絵ҵ⺻ ں 絵ҵ 'ڻ' 'ڻ' ϰ, ̸ ٽ 'ֽ' 'ֽĿ ڻ' Ͽ 250 ϹǷ ְ 1,000(ڴ ְ 500) ϴ.

絵ҵ漼 ⼼ 絵ҵ漼 ǥؿ Ͽ Ѵ. ǹ, ε꿡 Ǹ ϴ 絵ҵ漼 Ϲݼ(ʰ) .

絵ñ

2010~2011

2012

ǥ









1,200

6%

-

6%

-

4,600

15%

108

15%

108

8,800

24%

522

24%

522

8,800 ʰ

35%

1,490

33%

1,314

ٸ, 1 2 , 1밡 ð տֱ 1 絵, 1 3 ̻ , 1밡 ð տֱ 3̻ 絵, , ̵ 絵ڻ, ܱ絵 ڻ(1 ̸, 2 ̸ ε) Ϲ ʰ (絵ڻ 40%, 50%, 60%, 70%) Ͽ ߰ϳ, 2009. 3. 16 ĺ 2010. 12. 31 ϰų 絵ϴ 1 3 ̻1밡 ð տֱ 3 ̻ 絵, Ͽ ʰ Ϲݼ(6%~35%, ٸ, ʱı Ϲ 10%P Ѵ) Ѵ.

5. Ű

. Ű

ε, ε꿡 Ǹ, Ÿڻ 絵 쿡 絵(2010. 4. 20) ϴ Ϻ 2 ̳(2010. 6. 30) Ű Ͽ ϸ, ֽ Ǵ 絵 쿡 絵(2010. 8. 20) ϴ б (2010. 9. 30) 2 ̳(2010. 11. 30) Ű Ͽ Ѵ.

2 ̻ ε, 2 ̻ ε꿡 Ǹ, Ÿڻ 2010⿡ 絵 μ Ű ϰ ϴ 쿡 291õ ѵ Ͽ 5% ݾ Űμװ Ͽ ⼼׿ .

絵 ų 絵 ߻ 쿡 Ű ؾ Ѵ. Ű θ 쿡 ŰҼǰ꼼 Ǵ κҼǰ꼼 ΰȴ.

. ȮŰ

絵ҵ漼 ǹڴ Ⱓ( ų 1. 1 12. 31) 絵ҵ ǥذ 絵 5 1Ϻ 31ϱ 忡 ȮŰϰ ؾ Ѵ.

Ű 쿡 1Ⱓ 2ȸ ̻ 絵ҵ漼 ڻ 絵 ݵ ȮŰ ؾ Ѵ. ڴ ּ 忡, ڴ 忡, 쿡 絵ڻ (õҵ߻ ) 忡 ŰѴ.

6. ε õҵ濡 õ¡

.   

ڰ ε 絵ϴ μ ڰ Ǵ ܱ 絵ҵ漼 õ¡ϰ ȴ. õ¡ Ǵ ε õҵ̶ ִ , ǹ, ε꿡 Ǹ, Ÿڻ 絵Ͽ ߻ ҵ Ѵ. ⼭ Ÿڻ꿡 شϴ ֽ 絵 ϴ ڻѾ ε ε꿡 Ǹ հ 50% ̻ ֽ Ǵ ǹѴ.

. õ¡

õ¡ǹڴ ڿ 絵 ϴ Ǵ ܱ(ŸŴ )̴. ٸ, 絵ñ 絵ҵǥ Űθ Ͽٴ Ҽ Ȯμ ްų, ε 絵ҵ ̴޿ شϰų, š 絵ϴ 쿡 õ¡ǹ ȴ.

õ¡ǹڴ 絵(޾) 10% 絵 20% ݾ õ¡Ͽ 10ϱ Ҽ忡 Űϰ ؾ Ѵ. ڰ õ¡ Ⱓ ƴϰų ̴Ͽ ̳μ Ǵ ̴޼ 10% 꼼 Ͽ Ҽ õ¡ǹ() ΰ¡Ѵ.

. 絵ҵ漼 Ű

絵() ڿ 絵ҵ漼 (Ȯ)ŰϿ ϸ, ڿ õ¡ ִ 쿡 (Ȯ)Ű ⳳμ Ͽ (Ȯ)Ű Ѵ.

<絵ҵ漼 帧>





ŷ











ŷ(Ȯε ʴ ŸŻʰ )







Ÿ



ں Ǵ 絵 ,



















⺸Ư



3 ̻ 4 ̸10%(1 1 24%)

4 ̻󣺺3%(1 1 8%),

ٸ, 10 ̻ 30%(1 1 80%) ѵ











'ڻ', 'ڻ', 'ֽ''ֽĿ ڻ'







絵ҵ⺻



1Ⱓ 1 4 ڻ꺰 250

(ְ 1,000, ڴ 500)







絵ҵǥ















ᴩ2010~2011 {(ǥء(6~35%)}()

2012 {(ǥء(6~33%)}()

ᰡ꼼2009. 3. 16~2010. 12. 31 絵

(1 3 ̻ or տֱ 1 3 ̻ or ) +10%

ϼ10%, 20%, 30%, 40%, 45%, 50%, 60%, 70%







絵ҵ⼼









ΌŰμװ2010 絵 Ϻ ڻ꿡 5% , 2011













+









ŰҼǰ꼼, κҼǰ꼼, Ҽǰ꼼()











ΌŰ⼼, , úΰ

ڿõ¡











ҵ ֹμ(漼) ߰ δ ( 絵ҵ漼 10%)

. ѱ Ӽ

1.

Ǵ õ 쿡 ־ ǻ() 쿡 ܿ ִ , 쿡 Ӱ ִ ȴ.

2. ǹ

Ǵ ( ) ΰ Ӽ Ͽ ڰ ޾Ұų Ӽ ǹ ִ. ٸ Ӽ Ǵ ڴ ӹ ڻ갡( - ݡä) Ӽ ݾ Ͽ ǹ ִ.

.

ǻ Ǹ ǹ °ϴ Ӽ ǹڰ Ǹ, ڰ ޾Ұų (Ӱ 10 ) Ӽ ǹ .

ι Ӽ ǻ Ӱ , Ӱ , ڸ, 4 ̳ ̴. Ƶ Ƶ ̰, Ƶ Ѵ. ǻ ڴ Ӱ, Ӱ , 12 ӡ ܵ ȴ. Ӻ ٸ 1.5谡 ȴ. ̳ ڸŰ Ӱ ϰų ڰ ̳ ڰ Ͽ ȴ().

.

ǻ ̳ Ͽ ϰų ڰ Ͽ Ӱ ڵ ڷμ Ӽ ǹ 볳ǹ .

3. ǥ

Ӽ ǥ ǻ() 갡 հ ݾ׿ , һ, , ʺ, ä ϰ ջ 갡 , Ӱװ 򰡼Ḧ Ͽ Ѵ. ջ 갡 ǻ ο Ӱ 10( ڴ 5) ̳ װ Ӱ óϰų δ ä 1 ̳ 2(2 ̳ 5) ̻ μ 뵵 Һи ݾ Ѵ.

Ӽ ⼼ Ӽ ǥؿ (10%~50%) Ͽ Ѵ. ǻ ڳడ ƴ , ܼ ӹ 쿡 븦 dzʶ ӿ 30% Ѵ. ٸ, ڳడ ϰų ݻ ־ Ǵ ܼڰ μ θ Ǵ θ ӹ 쿡 ʴ´. ǻ ϱ Ӽ ׿ Ͽ Ӽ 쿡 δ ⳳ Ѵ.

Ӽ ǥذ ü ϳ, ִ.

ۻӰ ڰ ϴ 꿡 Ͽ Ӽ ΰϸ, 꿡 ϴ 굵 길 ̴.

۱꿡 꼼, պε꼼 ϸ, 꿡  Ͽ ȮεǴ ä ִ ο ȮεǴ ä , ʺ ʴ´.

ۻӰ 2 ʰ 򰡼ᰡ , , Ÿ , Ӱ ʴ´.


4.   

ڿ Ӽ ϴ.

ǥ

  



1

10%

-

1 ʰ 5

20%



5 ʰ 10

30%



10 ʰ 30

40%

1 6õ

30 ʰ

50%

4 6õ


5. Ű

Ӱ ϴ Ϸκ 6 ̳(ǻ ̸ 9 ̳) ǻ ּ 忡 Ӽ Ű ϰ Ͽ Ѵ. Ͻÿ ϴ Ģ, г, ο ̿ϸ Ͻ ž ؾ ϴ δ ȭų ִ.

Ӽ 1õ ʰ 2 ̳ г ϸ Ӽ 2õ ʰ 㺸 ϰ 5(꿡 Ӽ 7 Ǵ 15) ̳ ο ϴ. , ο׿ ؼ 1 10 11.8(Ҵ 4.3%) شϴ (ڻ) δؾ Ѵ. ׸ ε 50% ʰϰ Ӽ 1õ ʰϴ 쿡 ӹ ε ִ.

ڿ Ӽ ̡

  

ڰ

ڰ

Ű

Ӱ ϴ Ϸκ 6 ̳

Ӱ ϴ Ϸκ 9 ̳







ݾ







̳



ʺ

  

ȵ

ä  

ä (ä)

꿡 㺸 ä(ä )

ǥ





ʰ(2)

  

  

Ÿ

  

ȵ

ϰ(5)

  

ȵ

ڻӰ

  

ȵ

Ӱ

  

ȵ

ؼսǰ

  

ȵ

ûӰ

  

ȵ

򰡼

  

  

<Ӽ 帧>















ѻ갡



ẻ ( )

ᰣֻ (, Ź, )

( 1⳻ 2, 2⳻ 5 ̻ 뵵Һи óꡤäδ)













































()





(ݾӾߡȭ )

һ (͹ ⿩ )

























































()



ʺ

ä





















































()





ο 10⳻ , Ÿ ڿ 5⳻



















































ǥ





()





(ʰŸ) ϰ(5) ū ݾ

ᰡ()Ӱ

ڰ

Ӱ

ؼսǰ

ᵿ Ӱ(ðס40%, 5 ѵ)

* , հ ѵ ݾ׸



()

򰡼

















































Ӽ ǥ











































































()

  





1 10%~30 ʰ 50% (5ܰ ʰ )

















































Ӽ ⼼

()

Ἴ (30%)





















































()



װ

ܱ

װ

ܱ

װ

ȭ

¡

Ű

װ











































Ӽ













































































()

ŰκҼǰ꼼





























































Ѱ

(-)



οгŰ





()

. ѱ

1.

Ÿ( )κ μ ( ) 쿡 ܿ ϴ ( ), ڰ 쿡 ϴ ( ) ȴ.

Ӽ Ǵ ŷ Īġ  ұϰ ġ ִ Ÿο Ǵ Ͽ ( 밡 ϴ )ϴ Ǵ Ÿ ⿩ Ͽ ġ ϴ ǹϸ, Ǵ зѴ.

1. ι

2. ι ƴϳ ϴ

ҿ ΰ

ȯ

3. Ӽ ÷

Ź, (Ӽ 33, 34)

絵 (Ӽ 35)

ä, ε 뿡 (Ӽ 36, 37)

պ, , ڿ (Ӽ 38, 39, 39 2)

ڿ (Ӽ 393)

ȯä ֽȯ  (Ӽ 40)

Ưΰ ŷ, ֽ  (Ӽ 41, 41 3)

, պ (Ӽ 414,5)

4.

 絵 (Ӽ 44)

ڱ (Ӽ 45)

ǽŹ (Ӽ 452)


2. ǹ

ڰ ǹ δ, ڰ ɷ ٰ Ǵ μ üó Ͽ ä Ȯ , żҰ ҺиϿ ä Ȯ , ڰ , ǽŹ꿡 Ͽ ϴ 쿡 ڰ ڿ Ͽ ǹ .

, ڰ ڿ ϴ 쿡 21 ǰϿ ڿ ǹ ִ. ٸ, ܱ ɿ Ͽ ΰǴ ( ޴ 츦 ) ѱ ʴ´.

3. ǥ

. ǥ

ǥ 갡׿ , һ (͸ ⿬, ͽŹ, ڰ ), ڰ μ ä ϰ, κ 10 ̳ 1õ ̻ 갡 , ⿡ Ͽ Ѵ.

äδ

㺸ϴ ä ڰ μ ȮεǴ 쿡 ä Ͽ Ѵ. , ä ڰ ڿ 絵(빰) Ϳ شϹǷ ڴ ä׿ 絵ҵ漼 ǹ ִ.

10 ̳ ջ

10 ̳ (ڰ ڸ )κ հ 1õ ̻ 쿡 ջϿ Ѵ. ջϴ 갡 ׿ Ͽ Ѵ.



ڰ μ , (2010. 1. 1 Ρ), Ǵ ƴ ģκ 쿡 10Ⱓ ջϿ Ʒ ׿ Ѵ. , ڰ 쿡 ʴ´.

ñ

  

'03. 1. 1 ~ '07. 12. 31

'08. 1. 1





3õ (̼ڴ 1,500)

¿

    

3

6

Ÿ ģ

5鸸

¿

Ÿ

  

  

* 2010. 1. 1 ĺ θ ̿ ϴ 쵵 3õ(̼ 1,500)

.

ǥؿ (Ӽ ) Ͽ ⼼ Ѵ. ڰ ڳడ ƴ , ܼ 쿡 ⼼ 30% ϴ ݾ Ѵ. ٸ, θ ¿ ڡܼڰ θ𡤿θκ 쿡 ʴ´. κ 10 ̳ ޾ ⳳμ Ѵ.

4. ǥ

ڰ ܵ 쿡 ǥ ׿ 򰡰 򰡼Ḹ Ѵ( ؼսǰ ʴ´). , ǥ 50 ̴ϴ ΰ ʴ´.

5. Ű

ڿ ǹ ִ (Ģ ) ϴ Ϸκ 3 ̳ ּ (ڰ 쿡 ּ, ΰ 쿡 ) Űϰ Ͽ Ѵ.

1õ ʰϴ 2 ̳ г ִ. 2õ ʰϴ 쿡 㺸 ϰ 5 ̳ ο , ο׿ ؼ 1 10 11.8(Ҵ 4.3%) شϴ (ڻ) δؾ Ѵ. ε ǰ 50% ʰϰ 1õ ʰϴ 쿡 ε (ֽ ) ִ.

< 帧>



ڰ ̰ Ϲ







ᱹܿ ϴ 꿡 Ͽ ð .

, ð 򰡹













ȸ Ǵ Ǻξ Ȱ,

һ꣺͹  ⿬







ä



꿡 㺸 äμ ( Ӵ뺸 )



















10





κ 10 ̳ հ 1õ ̻

* Σڰ











ؼսǰ







(Ρ)

Ÿģ

Ÿ



ѵ

6

3õ(̼ 15鸸)

5鸸





* ѵ 10Ⱓ ѵ

Ű ̳ 糭 ǡѼյ սǰ







򰡼



ε 򰡹 5鸸 ѵ







ǥ



Ϲݣ-(ؼսǰ)-򰡼

ǽŹŹ - 򰡼

ջ - 3õ - 򰡼











ǥ

1

5

10

30

30 ʰ





10%

20%

30%

40%

50%











1 6õ

4 6õ











( ǥء)











ڰ ڳడ ƴ ̸ . , ֱģ ӿ ϴ 쿡







װ鼼



Űװ(10%)

ܱμװ



ⳳ װ

ڳ















ڰ ̰ Ϲ







ᱹ ϴ 꿡 Ͽ ð .

, ð 򰡹













ȸ Ǵ Ǻξ Ȱ,

һ꣺͹  ⿬







ä



꿡 㺸 äμ ( Ӵ뺸 )



















10





κ 10 ̳ հ 1õ ̻

* Σڰ









ؼսǰ





Ű ̳ 糭 ǡѼյ սǰ







򰡼



ε 򰡹 5鸸 ѵ







ǥ



ݣ-ؼսǰ-򰡼

ǽŹŹ-򰡼

ջ-3õ-򰡼











ǥ

1

5

10

30

30 ʰ





10%

20%

30%

40%

50%











1 6õ

4 6õ











( ǥء)-











ڰ ڳడ ƴ ̸ . , ֱģ ӿ ϴ 쿡







װ鼼



Űװ(10%) ⳳμװ













ϴ 꿡 Ͽ



Ư Ư (Ư 71, 305, 306)

ܱμװ

. ̱ 絵ҵ漼

1.

ڸ̵ ƴϵ ϰ ִ ڻ Capital Assets شϸ, ̸ 絵Ͽ ߻ϴ ҵ(Capital Gains) 絵ҵ漼 ̴. ̷ ڻ꿡 ε, , , ͱݼ, ǰ, ڻ ڻ Եȴ.

2. ǹ

絵ڰ ̱ 쿡 迡 ߻ 絵ҵ濡 Ͽ ̱ ǹ , 絵ڰ ̱ 쿡 ̱ ε Ǵ ε꿡 Ǹ 絵ҵ濡 Ͽ ǹ ִ. 絵ҵ ߻ϸ 4 15ϱ ҵ漼 Ű ÿ Բ ŰϿ Ѵ.

3. ǥ

絵ҵ漼 Ϸ 켱 ڻ Ⱓ ؾ Ѵ. Ⱓ 1 ڻ óϿ ߻ ҵ ܱ 絵ҵ(Short-term Capital Gains, STCG) зϰ, Ⱓ 1 Ѵ ڻ óϿ ߻ ҵ 絵ҵ(Long-term Capital Gains, LTCG) зѴ.

STCG Ϲ ҵ Ϲ (2009 ͼӿ 10%~35%) Ͽ Ѵ. LTCG Ǵ ְ 15%. ٽ ҵ Ϲݼҵ濡 Ǵ 35% LTCG Ǵ 15% ̴. Ϲ ҵ ʾ Ϲݼҵ濡 Ǵ 10%~15% ڴ LTCG Ͽ 10% Ͽ Ѵ.

, 2008 2010 ѽ ҵ(Ϲ ҵ漼 10%~15% ) Ͽ LTCG 鼼 Ư ־. , Ϲ ҵ漼 15% ڴ Ⱓ LTCG ҵ漼 ʰ ȴ. ٸ, LTCG ҵ Ϲݼҵ Ͽ 15% Ѵ LTCG ؼ ٸ ҵ  15% ؾ Ѵ.

, κ 2009 LTCG $55,000̾ ٸ ҵ ٸ 15% ϹǷ $55,000 LTCG ׿ 鼼 ް ȴ. ׷ κ LTCG ҵ $80,000̾ٸ $67,900 鼼̳, $67,900 ʰϴ $12,100($80,000-$67,900) ؼ 15% $1,815 ؾ Ѵ. (2009 κ ջ꺸 ҵ $67,900 25% Ѵ.)

4. 絵ս

絵 ߻ ս ٸ 絵ҵ 켱 Ѵ. ׷ 絵ս(Net Capital Losses) ߻ϸ Ϲ ռҵ濡 ִ. , ѵ $3,000̴. ؿ 絵ս ķ ̿Ǿ 絵ҵ ִ 絵ҵ ϰ, ׷ 絵ս ų $3,000 ѵ Ϲ ռҵ濡 ̿ ִ.

κ 2009 Ϲ ռҵ $50,000̶ ϰ, κΰ 2006⿡ $20,000 ֽ 2009⿡ $10,000 絵Ͽ $10,000 ս ߻Ͽٸ, $3,000 Ϲ ռҵ $50,000 Ͽ ҵ漼 ǥ($47,000) Ѵ. 絵ս $7,000 ̿Ͽ 2010 ٸ Ҽҵ(Capital Gains) 켱 ϰ(ѵ ), ׷ 絵ս $3,000 ѵ Ϲ ռҵ濡 ִ.

5. ְſ ÿ

ְſ (Principal Residence) ó κΰ ڴ 絵ҵ $500,000, ̿ ڴ $250,000 鼼 ־. ݵ 5 2 ̻ ְſ ؾ Ѵ. 2 ƾ Ѵٴ ƴϰ, 5 ƹ 24 ̻ ְſ ϸ ȴ.

κΰ 2006 12 1 $300,000 ְſ 2009 11 30 $750,000 ó߰, 2006 2009 3 ְſ ߴٸ 2 ̻ ϿǷ 絵ҵ $450,000 ׿ 鼼 ־.

. ̱ Ӽ

1.

ǻ() ̱ 쿡 Ӽ ̸, Ǵ 6 ð(Fair Market Value) Ӽ ѵ ʰ Ӽ ΰȴ.

Ӽ ѵ 'Economic Growth and Tax Relief Reconciliation Act of 2001' ο ԹDZ 2009 $3,500,000, 2010 Ӽ , ׸ 2011 ĺ $1,000,000̴.

ǻ ̱ 쿡 ̱ ϴ (ε, , ֽ, ä, ) $60,000 ʰϴ Ӽ ΰȴ.

2.

Ӽ Ǵ 꿡 ǻ , Ű , ҰɽŹ , ɾ, ŵ , ǻ , ǻ ڸ ִ Ǹ(Power of Appointment) Ź Եȴ. ǻ ʰϿ ݾ ׿ ȴ. , Ұ Ź(Irrevocable Trust) 꿡 ܵȴ.

3. ǹ

Ӽ 븮(Personal Representative) ϸ, 븮 ִ 忡 (Executor), ϴ (Administrator), ̳ ǻ ӹ޴ Ǵ ȴ.

븮 ǻ 꿡 ȣ(EIN) ûϰ, ǻ 꿡 Ӽ θ ϸ, ä й踦 Ѵ.

4. ǥ

Ӽ ǥ ǻ ѻ갡 , ʺ, , ä ϰ, ٽ (Marital Deduction), αݰ(Charitable Deduction), Ӽ (State Death Tax Deduction) 갡 , ǻ 1976 ջѴ. ⿡ Ӽ(2009 ְ 45%, 2010 Ӽ , 2011 ְ 55%) Ͽ Ӽ Ѵ.

Ӽ׿ ռװ(Unified Tax Credit) Ÿ װ(ⳳ ) ϸ Ӽ μ ȴ. ռװ 2009 $1,455,800, 2010 $0(Ӽ ), 2011 ĺ $345,800 ȴ.

꿡 Ͽ ܱ Ӽ ߰ ϱ Ͽ Ÿ Ǵ 갡׿ ϴ ̱ Ӽ ݾ ѵ Ͽ ܱμװ ȴ.

(Marital Deduction) ڰ ̱ ùα ڰ ӹ޴ (, ùα ڿ ϴ 꿡 Ӽ ΰ ʴ )̰, ڰ ֱڳ ݽŹ(Qualified Domestic Trust) ϰ ڰ . ǻ() ̱ μ ̱ ϴ ־ Ӽ ΰǴ 쿡 ռװ ǰ, $13,000 װ ް ȴ.

5. Ű

Ӽ ǹڴ Ӱ()κ 9 ̳ Ӽ Ű(Form 706) ϰ, Ͽ Ѵ. Ӽ Ͻÿ ϴ Ģ̴. ǻ ü 35% ̻ 쿡 Ӽ ϴ , ɿ ϴ Ͽ Ѵ(IRC 6166).

ڰ μ ̱ ϴ ־ Ӽ ΰǴ 쿡 ӰϷκ 9 ̳ Ӽ Ű(Form 706-NA) ϰ, Ͽ Ѵ.

Ӽ Ű ǻ Ȯ , ִ 纻, Ӽ Ȯ , , ̴.

6. Ӽ

̱ (State) δ 2001 漼 Ӽ ΰϴ żϿ Ӽ 䱸Ѵ. ο Ӽ ΰϴ ִ .

District of Columbia, Illinois, Maine, Maryland, Massachusetts, Minnesota, Nebraska, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Vermont, Virginia, Washington.

. ̱

1. ǹ

̱ ࿡ Ͽ Ǵ ϴ (Donor) ǹ̴.

ڰ ̱ 쿡 꿡 Ͽ ǹ ְ, ڰ ̱ 쿡 ̱ ϴ ڻ 쿡 ǹ ִ.

2.

(Annual Gift Tax Exclusion) (Donor) 1δ (Donee) Ͽ $13,000̴. , ڰ Ѹ Ǵ $13,000 ϸ ϴ ǹ ȴ. ʾƵ ʴ´.

ƹ 3 ڳ࿡ $13,000 ϴ ( $39,000) ǰ, ʿ䰡 .

ʰϿ ϴ ռװ(Unified Tax Credit) ȰϿ ѹ Ǵ 1δ 갡 $1,000,000 ʰ ִ. ռװ Ȱϴ Ӽ ִ ռװ پ ȴ.

($13,000) ʰϿ ϴ ݺ ݵ ؾ Ѵ.

3.

Ǵ ϴ κΰ , ڼü , ġü , ΰ () ϱ , Ƿ Ƿ ϱ ƴϴ. , ޴ ڰ ̱ ùα(U.S. Citizen) ƴ 2009 $133,000, 2010 $134,000 ȴ.

4. ǥ

ǥ Ѿ׿ , ڰ, ڼü ΰ Ͽ ϰ, (Lifetime Taxable Gifts) Ѵ. ⿡ Ͽ ׿ ׿ Ͽ Ѵ.

׿ ռװ(ִ ռװ ռװ) ϸ ؾ ȴ.

ְ 2009 ǥرݾ $1,500,000 ʰϴ 45%̴. "Economic Growth and Tax Relief Reconciliation Act of 2001" 2010⿡ 35% ϵǾٰ, 2011 55% ͵ ̴.

5.   

ڰ ̱ Ư ڿ ($13,000) ϴ 4 15ϱ Ű(Form 709) Ͽ Ѵ.

׺ κΰ Բ (SplitGifts) Ű Ͽ Ѵ.

6. Ǵ 絵 絵

絵 絵 꿡 ־ (Tax Basis) (Carry-over Basis) ڰ Ⱓ ߻ ں̵濡 絵ҵ漼 Ѵ.

ӹ 絵 絵 꿡 ־ (Tax Basis) ӹ (Stepped-up Basis) DZ ǻ() ߻ ں̵濡 絵ҵ漼 ʴ ȴ.

7. ؿܰڷκ

̱ ڰ ̱ ڷκ $100,000 ʰϿ , Ǵ $14,139 ʰϿ ܱ Ǵ ܱ Partnershipκ 4 15ϱ ҵ漼 Ű ÿ Form 3520(Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts) Ͽ Ѵ.

Form 3520 쿡 ſ ޹ ݾ 5%(ְ 25%) ϴ Penalty ΰѴ.

. ̱ ǹ

1. ؿ ǹ(Reports of Foreign Bank and Financial Accounts)

̱ ùα, ֱ, ֽȸ, ոȸ, Ź ų 6 ⵵(Calendar Year) ̵ ؿ ¸ Ͽ $10,000 ʰϿ ־ ü TD F 90-22.1(FBAR) Ŀ Ͽ 繫ο Ͽ Ѵ.

$10,000 ʰ δ ؿ Ѿ ϸ, ´ , ڰ, ߾ ݵ, ݰ, ǰ ̴.

FBAR ʹ ̱ ùα, ֱ, ֽȸ, ոȸ, Ź ų ҵ漼 Ű ÿ Ͽ ϸ, 쿡 ܱ ִ ܱμװ ް ȴ.

ų 4 15, 3 15ϱ ϴ ҵ漼 Ű ؿ ° ִ θ (1040 Schedule B Part ), ¿ ߻ϴ ڳ ҵ ݰ꿡 ԽѾ Ѵ.

ؿ ¿ Ͽ ҵ漼 Ű FBAR Ͽ Կ ұϰ ̸ λ Ǵ Ģ .

2. ݰŷ (Currency Transaction Report, CTR)

̱ 1 $10,000 ̻ ݰŷ ϴ γ Bank Secrecy Act E-filing System Ͽ Ͽ Ѵ.

1 ǹ̴ ̷ 1 ϸ, ̳ ָ ̷ ŷ ٷ Ͽ ̷ Ѵ. $10,000 ̻ δ ̱ ջϿ Ǵϰ, Ϸ翡 ŷ ׳ ŷ ջϿ ǴѴ. ݰŷ , , ȯ, , ü  ־ ϴ Ѵ.

3. ǽɽ ŷ (Suspicious Activity Report, SAR)

̱ , , , ݵ, ī, īŬ ڱ õ ҹ ̰ų, ų, ڱݰŷ ҹ ִٰ ǽ SAR(Suspicious Activity Report) (FinCEN 111A) FinCEN Ͽ Ѵ.

ǽ θ Ǵϴ ش 緮 ޷ , SAR Ͽ ϴ ε ʾҴٰ Ǹ Ģ ް ǹǷ SAR ƴ϶ Ȯ ʴ ؾ ϴ SAR Ư¡̴.

Customer Identification Program ڼϰ ߾ Ͽ ϸ, ÷ ο Ͽ Ѵ. , ź ϴ , , , źа ֵ ü Ǿ ־ Ѵ. ü , ֱ ü , , Ը ִ ü ߾ ϰ, Ҹ 湮Ͽ Ȯϰ Ͽ Ѵ.

ݰŷ װ ࿡ Ա , ǥ ŷ Ը, ۱ ϴ ׼  ޾ ϰ ɻϿ Ѵ. ǹ ϴ ǽ Ѻƾ Ѵ. δ Ͽ зϰ δ ؼ 󵵸 Ѵ.

Ͽ ǽɽ ŷ ϴ SAR Ͽ Ѵ.

. ̱ ⼼(Expatriation Tax)

1.

2008. 6. 17. ̱ ùα Ǵ ֱڰ ùα Ǵ ֱ ϰ ִ 絵 Ͽ ⼼(Expatriation Tax) Ͽ Ѵ.

̱ ùα Ǵ 15 ּ 8 ̻ ̱ ڿ شϿ ֱڷμ Ʒ ؿ شϴ ҵ Ǵ 갡̴. ٸ, ߱ Ǵ ̼ 10 ̱ 30 ̻ ü ǻ ܱ Ѵ.

⼭ ҵڴ 5Ⱓ ҵ漼 ξ ݾ(2009, 2010 ⱹ $145,000) ʰϴ ڸ ǹϸ, 갡 ڻ갡(Net Worth) $2,000,000 ̻ ڸ ǹѴ.

ҵ漼 ξ ų ܱμ ҵ漼 ξ ϰ, ڻ갡 尡ġ(Fair Market Value) , , , ε, ڻ 迡 ϴ (̱ ִ Ӹ ƴ϶ ѱ ܱ ִ Ѵ) ׿ ä Ͽ Ѵ.

2.

迡 ϴ 絵 Ͽ Capital Gain , Capital Gain ҵ漼 Ͽ Ѵ. ٸ, 2009 Capital Gain $626,000, 2010 Capital Gain $627,000 ǥؿ Ѵ.

Ⱓ 1 Ϲ ҵ漼(10%~35%), Ⱓ 1 ʰ 뼼(ְ 15%) Ͽ ϸ, Ϲ ҵ Բ 4 15ϱ ҵ漼 Ű Ͽ Ѵ. 꺰 Ǵ 絵ϱ , 㺸(Security) Ͽ ϰ, ϱ ڸ δϿ Ѵ.

3. ǹ

ϴ 4 15ϱ ҵ漼 Ű(Form 1040) Form 8854(Expatriation Information Statement) Ͽ Ѵ.

, ϴ غ 10 ų Form 8854 Ͽ Ѵ. ҵ Ǵ ڻ갡 ؿ شϴ ⼼ μ 쿡 ǹ ִ.

4. ǻ

ҵ漼 ξ $145,000 ʰ, ڻ갡 $2,000,000 ̻ ϳ شǸ ⼼ ȴ. , ҵ ($2,000,000 ̻) ⼼ ȴ.

̱ ִ Ӹ ƴ϶ ܱ ִ 굵 ⼼ ȴ. , ̹ ϰ ִ ѱ ִ 굵 ڻ갡 $2,000,000 ̻ θ Ǵ Եǰ, 尡ġ 絵 Ͽ ⼼ Ͽ Ѵ.

̱ ִ μ ⼼ ߿ 絵Ͽ ⼼ 尡ġ 氡 Ѵ. ̱ ִ 2001⿡ $500,000 Ͽµ, 2010⿡ 尡ġ $1,000,000 Capital Gain $500,000($1,000,000 - $500,000) Ͽ ⼼ Ͽ Ѵ. 2015⿡ $1,700,000 絵Ͽٰ 氡 $1,000,000 Ͽ Capital Gain $700,000($1,700,000 - $1,000,000) Ͽ 絵ҵ漼 ϰ ȴ.
. Ϻ 絵ҵ漼

1. 絵ҵ

. 絵ҵ

絵ҵ̶ ڻ 絵(ǹ Ǵ ๰ Ȥ ) ں̵ ǹѴ. 絵ҵ Ǵ ڻ ڻ, ϴ Ÿ ڻ, 긲 ä ڻ Եȴ.

絵 Ÿ, ȯ, 빰, , , , ڻ Ǵ 츦 Ѵ.

. ܱ絵ҵ 絵ҵ

絵ҵ Ⱓ ϸ鼭 ߻ ڻ ڻ 絵 Ͻÿ ǹǷ 뿡 ־ ̸ ȭ ʿ䰡 ־ ҵ漼 絵ҵ ܱ絵ҵ 絵ҵ Ѵ.(ҵ漼 33 3)

[ܱ絵ҵ 絵ҵ ]

ܱ絵ҵ

ڻ 5 ̳ 絵ϴ ߻ϴ ҵ

絵ҵڻ

ڻ 5 ʰϿ ڻ 絵 ߻ϴ ҵ


2. ǹ

Ϻ ּҸ ְų, Ǵ ؼ 1 ̻ żҸ () ߿ ̿ ڴ ҵ ߻ Ұ Ϻ θ ҹϰ, ҵ濡 Ͽ ǹ δѴ.

ǹ

  



̿  

ּҸ ų ؼ 1 ̻ żҸ ̿



2006. 3. 31.   

ǻ簡 ؼ 5 Ⱓ ּ Ǵ żҸ

2006. 4. 1.   

Ϻ ʰ, 10 ̳ Ⱓ ּ Ǵ żҸ Ⱓ հ谡 5



̿



3. 絵ҵ漼 Ű

絵ҵ ߻ 2 16Ϻ 3 15ϱ ּ Ҽ Ű ϰ, μ Ͽ Ѵ.

4.

絵ҵ Ģ հ , , ǹ, Ϻ 絵 ؼ Ưġμ ٸ ҵ иؼ ϰ ִ. 絵ҵ Ϲ Ⱓ 絵 Ͻÿ ǹǷ, δ ϱ Ͽ 絵ҵ հ 1/2 ׸ Ÿҵ ջϸ, ܱ絵ҵ 쿡 Ÿҵ ջϿ Ѵ.

հ и ߻ ٸ ҵ () Ѱ ο հ, и ȴ.

絵ڻ ڻ .

絵ڻ



( ) ǹ

и(ǹ )

ֽ

ܱ 絵 ֵǴ

и(ǹ )

Golf ȸ 絵

հ

̿ ֽ  絵

и(ֽ )

Ÿڻ

հ


ǹ ֽ 絵Ϳ Ư (и)

Ⱓ 1. 1. Ⱓ 5 ʰ Ȥ Ǹ( ' ') Ȥ ǹ ๰( 'ǹ ') 絵 , Ÿҵ иϿ 絵ҵ 15%, ܱ絵ҵ 30% иѴ. ƿ﷯ Ϻ ױ ü ڰ 2004. 1. 1. ֽ(Golfȸ ) 絵 ֽ 絵(ŷ ) 絵ҵ Ÿҵ Ͽ 15% (漼 5%) Ѵ. , 2005. 1. 1. 2011. 12. 31. ֽ 絵ҵ濡 ؼ 7%(漼 3%)

5. 絵ҵݾ

絵ҵݾף[(ܱ絵 ѼԱݾ- 絵)+(絵 ѼԱݾ- 絵)]-Ư( 50)


ܱ 絵 ѼԱݾ׿ ڻ 絵 ܾ հ '絵'̶ Ѵ. 絵κ ϴ Ư ܱ絵ҵ Ϳ Ѵ. 絵ҵ Ư .

絵 50 ̸ 죺 絵

絵 50 ̻ 죺50



6.   

հǴ , Ϲݼҵ Ͽ 5%~40% Ͽ Ѵ. ǹ иǴ , 絵ҵ 15%(漼 5%) ǰ, ܱ絵ҵ 30%(漼 9%) ȴ.

ռҵ ܱ絵ҵݾ, 絵ҵݾ ֽ 絵ҵݾ Ÿ ҵ ջϿ Ѽҵݾ׿ ҵ Ѽҵݾ׿ ȴ.

ҵݾ





1,000 ~ 1,949,000

5%

0

1,950,000 ~ 3,299,000

10%

97.500

3,300,000 ~ 6,949,000

20%

427,500

6,950,000 ~ 8,999,000

23%

636,000

9,000,000 ~ 17,999,000

33%

1,536,000

18,000,000 ̻

40%

2,796,000



7.

վ絵ҵ ս ߻ϴ ٸ ҵ ϳ, и Ǵ ǹ 絵 õ 絵ҵݾ ܱ絵ҵݾ ƴѴ. ׷, ֿ 絵սDZݾ Ǵ Ưֿ 絵սDZݾ ϴ.

8. ֿ 絵 絵ҵ Ư

ֿ μ ⺸ڻ꿡 شǸ ǿ ش 쿡 ٸ ǹ 絵ҵ Ͽ 絵ҵݾ׿ Ư(絵ҵ 100) ݾ׿ 氨 ȴ. (Ưġ 31 1)

Ϲ 絵ҵ





Ϸ 15%(漼 5%)

6,000 ʰ 15%(5%)

6,000 10%(4%)


. Ϻ Ӽ

1. ǹ

Ӽ ǹڴ Ǵ ( ϸ, ) Ͽ ̴. ó Ϻ Ӽ 갡 ϴ ⺻ ϰ ִ. ( ϸ Ϻ ⺻ ϸ鼭 ǻ ϴ ϰ ִ.) ι , 1 ǻ ڳ, 2 ǻ , 3 ǻ ڸŰ ȴ. ӱ ̿ ΰ μ ε Ӻ յϳ, ڿ Ӻ ٸ, ڿ ǻ ڳ 1/2 ǰ, ڿ 2/3, 1/3 Ǹ, ڿ ڸ 3/4, 1/4 ȴ.

, ǹڰ ϴ Ϻ ּҰ ִ 쿡 ѳǹڷμ Ǵ Ͽ 꿡 Ͽ Ӽ ǹ ְ, Ϻ ּҰ 쿡 ѳǹڷμ Ǵ Ͽ Ϻ 꿡 ؼ ǹ ִ. ٸ, ǹڰ Ϻ ּҰ Ϻ 鼭 Ǵ ǻ 5 ̳ Ϻ ּҸ ִ 쿡 Ϻ ܿ 꿡 Ͽ Ӽ ǹ ִ(ֹѳǹ).

׸ ӽ ޴ ε Ӽ ǹ̴.

2.

Ӽ Ǵ Ͽ ̴. 꿡 Ǵ Ǹ Եȴ. ꡤε ̸, Ưǡ ü, ǡ Ǹ, 󡤰 ä ġ а Ӽ ȴ.

, δ Ǵ Ͽ ̶ , ǻ Ǵ ߻ϴ ̳ Ǹ( Ѵ)鵵, Ӽ Ǵ , , , ࿡ Ǹ, ݿ Ǹ, Ⱓ ݿ Ǹ, ࿡ ƴ ݿ Ǹ, Ưڿ п, , ä  Ǹ Ǵ Ͽ Ͽ Ӽ ϰ ִ.

3. ǥذ

Ǵ Ǵ ڰ Ǵ Ͽ 갡 հ, 쿡 հ׿ ǻ äݾ ʺ ݾ̴.

Ӽ (갡 ֻ갡) - 갡 - ǻ ʺ - ǻ °ä


Ǹ, ջϰ ջ׿ 꿡 ʰݾ(5,000 1,000 ǻ Ͽ ݾ հ) Ѵ. ܾ ι Ӻп ݾ׿ ǥ(10% 50% 6ܰ ʰ, 3 ̄ ʰϴ ݾ׿ ְ ȴ) Ͽ ݾ հ Ӽ Ѿ ȴ.

ʰ 氡

  



1,000

10%

-

3,000

15%

50

5,000

20%

200

1 ̄

30%

700

3 ̄

40%

1,700

3 ̄ ̻

50%

4,700


Ѿ ڿ ݿ Ⱥ ݾ Ӽ̴.

ٸ, Ǵ ڰ Ǵ ǻ 1 (̵ Ѵ) ̿ ȴ( 20%̴). , Ǵ ڰ 3 ̳ ǻκ Ͽ ִ 쿡 Ͽ Ѵ. ٸ, ȥαⰣ 20 ̻ ڷκ ֿ ε Ǵ 濡 ϱ 2,000 κ 󿡼 ܵȴ.

4. Ű

Ǵ ӽ ڰ μ ִ 쳪 װ氨( ü ϴ Ӻ ̰ų 1 6,000 쿡 ʴ , ̸ ' װ氨'̶ Ѵ) ϴ 쿡 Ģ ð ִٴ ( ǻ ) 10 ̳ ǻ ּ Ҽ忡 Ű ϰ Ӽ ؾ Ѵ.

Ӽ ٸ ޸ ü ϹǷ ΰ 찡 ߻ ִ. Ͽ νñ⸦ Ⱓ ִ ο ϴ õǾ ִ. ο ϱ ؼ Ը 㺸 ʿϸ, ׿ ڸ ߰ δؾ Ѵ.

5. ӽ

뿪ϰ Ͽ ڰ ϴ Ȱϰ ǵ ϱ Ͽ 2003 ӽ żǾ. Ͽ ÿ ÿ ϰ ӽ հ ʷ Ӽ׿ ϴ ̴. Ǵ ڴ 65 ̻ θ̰, ڴ 20 ̻ ( ֿ켱ӱ ) ڳ( Ѵ)̴.

?. Ϻ

1. ǹ

ǹڴ ( ϸ, ) Ͽ ̴. Ϻ ּҰ ִ Ͽ 꿡 Ͽ ǹ ְ(ѳǹ), Ϻ ּҰ 쿡 Ͽ Ϻ 꿡 ؼ ǹ ִ(ѳǹ). ٸ, Ͽ ܿ ִ Ϻ ּҰ Ϻ 鼭 5 ̳ Ϻ ּҸ ִ 쿡 꿡 Ͽ ǹ ִ.

2.

Ͽ ̴. 꿡 Ǵ ü Ǹ Եȴ. ٸ, κ Ͽ , ξǹ ȣ Ȱ񡤱 ϱ Ͽ Ǵ , м Ÿ ϴ ϴ ڰ ϴ ϴ , ĺڰ ſ Ͽ Ÿ μ 󿡼 ܵȴ.

, Ͽ ƴ ϱ δ 鿡 Ź, , , , ä  Ǹ( Ѵ) Ͽ ϴµ, ̸ ̶ Ѵ.

3. ǥذ

ǥ ǹڰ 1 Ͽ հ̴. δ 쿡 ŷ׿ δ ݾ ̴ܾ. ̸ ̶ ϴµ, ݿ ʰ(2001. 1. 1. Ĵ 110) ڰ Ѵ. ڰ ȥαⰣ 20 ̻ ڰ ڷκ ֿ ε Ǵ 濡 ޴ 쿡 Ǵ 2000 ִ.

( ߿ 갡 հ - ڰ - 110)


̷ ܾ׿ Ͽ Ѵ. Ϻ 꿡 Ͽ ܱο Ͽ Ϻ ׿ ȴ.



  

200

200 ~ 300

300 ~ 400

400 ~ 600

600 ~ 1,000

1,000

10%

15%

20%

30%

40%

50%



4. Ű

ڷμ ؾ ִ 쳪 ڰ Ưʸ ϴ 쿡 2 1Ϻ 3 15 ̿ ּ Ҽ忡 Ű ϰ ؾ Ѵ.


← End



[Title]
ܵ ˾ƾ ѡ̡ ݻ



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