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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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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 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. Ⱓ 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% 1õ 5 ʰ 10 30% 6õ 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 () 갡 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%) () ⳳ 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 갡 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% 1õ 6õ 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 갡 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% 1õ 6õ 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 氨 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 |
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