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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →2001 絵ҵ漼 ȮŰ μ : - ۼ : 2001-05-10 ȸ :10041sns ϱ 1. 絵ҵ漼 Ű ȮŰ 2. 絵ҵ漼 ȮŰ 3. 絵ҵ漼 ڻ 4. 絵ҵ漼 ȮŰ 5. 絵ҵ漼 ȮŰ 6. ̹ 絵ҵ漼 ȮŰ Ӱ ϴ 7. 絵ҵ漼 ҼǽŰڿ ڷ 絵ҵ漼 ü 絵ҵ漼 絵ҵ漼 ֽľ絵 絵ҵ漼 絵ҵ漼 絵氡 Ģ 1. 絵ҵ漼 Ű ȮŰ Ű o 絵ҵ漼 ǥ Ű εꡤֽ 絵ҵ漼 ڻ 絵 ڰ ڻ 絵 ϴ Ϻ 2 ̳ ּ Ҽ Űϴ o Ű ѳ ϸ 10% ϴ ݾ ް (Ű μװ) * ε絵Ű ε ⸦ ûϴ ε ŷ ε絵Ű ÷Ͽ ּ Ҽ Ű 쿡 ̸ 絵ҵ漼 Ű 絵 ϴ Ϻ 2 ̳ ϸ 15% ϴ ݾ ް ȮŰ o 絵ҵ漼 ǥ ȮŰ εꡤֽ 絵ҵ漼 ڻ 絵 ڰ 絵 ϴ 5. 15. 31 ּ Ҽ Űϴ ȮŰ ѳ Ͽ ٸ, 絵ҵ漼 ǥ Ű ڴ 絵ҵ濡 絵ҵ漼 ǥ ȮŰ ʾƵ o 絵ҵ漼 ǥ ȮŰ ƴϸ ŰҼǰ꼼 10% ߰ ΰǰ 絵ҵ漼 5. 31 ƴϸ κҼǰ꼼 1 1 5 ߰ ΰ o ̷ 絵ҵ漼 ǥ Ű ȮŰ 絵 ų 絵 쿡 Ű ؾ 絵ҵ漼 ȮŰ ߿伺 o 2000. 1. 112. 31 絵ҵ漼 ڻ 絵 ڰ 絵ҵ漼 ǥ ȮŰθ 2001. 5. 31 - ()Ű 꼼 () 꼼 ߰ δϿ ϸ o κΰ̴ 絵ҵ漼 2000. 1. 1 絵кʹ Ű ȯǰ ־ - 絵ҵ漼 ǹڰ ϰ Űϸ ǹ ǰ ʰ 2001 絵ҵ漼 ȮŰ 2. 絵ҵ漼 ȮŰ o 2000. 1. 112. 31 ̿ ε, ֽ, Ưü̿ 絵ҵ漼 ڻ 絵 o ٸ, 쿡 ̹ ȮŰ ʾƵ - ε絵Ű - Ű - Ҽκ 絵ڻ꿡 Ͽ 絵ҵ漼 Ǵ Ͽ ̹ 2001 絵ҵ漼 ȮŰ 3. 絵ҵ漼 ڻ ε ε꿡 Ǹ o ǹ o ǡǡ ε o ε ִ Ǹ (Ʈ о ) o ֽġڽ ֽ - ְ 絵 츸 * ֶ ֽ 3% ̻̰ų ֽ ðѾ 100 ̻ o ֽ - ֽ 絵ô Ģ - ٸ, شϴ ְ ƴڰ űԷ ǰŷҿ ϰų ڽڿ ϱ Ͽ Ŀ Ͽ 絵ϴ ְ ƴ ڰ ڽڽ Ͽ 絵ϴ Ÿڻ o Ưü̿ - ȸ, コũȸ, Űȸ o - ǹ ε꿡 Ǹ Բ 絵ϴ o Ưֽ - ε ڻѾ 50% ̻ ְ 50% ̻ ֽ 絵ϴ o εٺֽ - , Ű, ̴ܵϾ, ü ϴ ڻѾ ε ϴ 80% ̻ ֽ 1ֶ 絵ϴ 2001 絵ҵ漼 ȮŰ 4. 絵ҵ漼 ȮŰ 絵ҵ漼 ȮŰ ȳ ּ - ȮŰ ۺ ڻ꺰 ȳ ȮŰ 絵ҵ漼ֹμ μ ȸſ 絵ҵ漼 ȮŰ ۼ , 븮 - ȮŰ ڱ ۼ - 븮 Ƿ ۼ - 絵ҵ漼 â ̿ ȳ ȭȣ ȳ - ʿ ͳݿ ٿ û Ȩ www.nts.go.kr 絵ҵ漼 ȮŰ Ű - ȮŰ ȸſ ־ ּ Ҽ ۺ ŰⰣ : 5. 15. 31 - Ű â ϰ 絵ҵ漼ֹμҵ漼ҳ , ü, - 帰 μ(絵ҵ漼, ֹμ 絵ҵ漼) 5 31ϱ 2001 絵ҵ漼 ȮŰ 5. 絵ҵ漼 ȮŰ o 絵ҵ漼 ǥؽŰ ΰ꼭 - ǥ ε 絵 쿡 絵ҵݾ , ֽ 絵 쿡 ֽľ絵ҵݾ ÷ o ÷ (* شǴ 쿡 ÷) - 絵ڻ ε 1 - 1 - 1 - ŷ Ű 쿡 ڻ 絵 ༭ 纻 ں 絵 ʿ ϴ * ŷ Ģ ֽ, ȸ, Ʈ о, 絵 쿡 ʿ伭 Ͽ - (ֱǻ ) شϴ 쿡 ֽİŷ - 1 Ÿַμ 翡 100 3 ̴Ͽ ֽ ν 100 3 ̻ ϰ Ǵ 쿡 Ű - ҵ ִ 쿡 絵ҵ漼 װŰ 2001 絵ҵ漼 ȮŰ 6. ̹ 絵ҵ漼 ȮŰ Ӱ ϴ 絵ҵ漼 ڻ꺰 ȮŰڸ TIS (սý) Ͽ 꼱 o Ư, ε 絵ڷ 쿡 ε ȭý (AROS) û սý (TIS) 輭 ġϿ 2000. 8 εڷḦ ۹ް ־ ε Ȯϰ ľϰ D/B Ȱν - 絵ҵ漼 ȮŰ Űθ Ͽ Ű , ߸Ű ڸ Ȯϰ ϰ o , ֽ 쿡 μ ǥ Űÿ ֽĵȲ óϿ 絵ҵ漼 ȮŰ ڸ Ͽ o 絵ҵ漼 ȮŰ â (5. 105. 31) - 99 ġ ̿ ȭȣ ȮŰ ȳ - 絵ҵ漼 ǹ dz ġ û ̹ ȹ ð 絵ҵ漼, ֽİ 絵ҵ漼 ؼ ġ - 絵ҵ漼 Űο ȭ ڿ åӻ ʿ ó 絵ҵ漼 ȮŰο ִ Ű o ϰ Ű ֵ Ű İ ȳ, ȸſ 絵ҵǥؽŰ ΰ꼭 ε 絵ҵݾ ֽľ絵ҵݾ ֽİŷ Ű 絵ҵ漼 μ * ¹ȣ, ڵ, ȸ迬, û, , , α Ͽ ۺ ֹμ ҵ漼 μ 絵ҵ漼 ȮŰ ȳ þ絵 絵ҵ漼 Ű ȳ 絵 絵ҵ漼 Ű ȳ ֽľ絵 絵ҵ漼 Ű ȳ Ÿ 絵ҵ漼 ȮŰ ʿ ͳ û Ȩ (www.nts.go.kr) ٿ Ἴ ڷḦ ó 絵ҵ漼 Ȯ ε 絵 쿡 絵ҵ漼 װ곻 Բ ȳϿ ȮŰ ϵ ֽ Ӥ ڱȸ ֽ 絵ڿ 絵ҵ漼 ȮŰ ȳ o ֱǻΰ ȸϹ ְ ֽ 絵 ΰ ֽ 絵ڰ ִ ο Ͽ - 2000 ͼӺ ֽ 絵ҵ漼 ȮŰ o ڱȸ ֵ ֽ 絵 絵ҵ漼 ȮŰǹ ϰ Ͽ ʵ ֽ ӡ ȳ㡤 ִ ο ù 絵ҵ漼 Ű ȯ o ڰ ǥذ Ͽ Űν ǹ Ȯǰ û Ű뿡 Ż簡 ִ Ű 쿡 * 1999 ͼӺ κΰ ֽĿ ȭ o ֽ 絵 Ȯ - ְ ֽ 3Ⱓ 1% ̻ 絵ÿ 絵ҵ漼 Ͽ 2000ʹ 1ָ 絵Ͽ o ֽ ܱ絵п - ְ ֽ 1 ̸ ϰ 絵ϴ 쿡 ʼ (20%) Ͽ 2000ʹ (2040%) o Ȯ - 1 Ư 5% ̻ ֿ شǾ - 2000ʹ 1 Ư 3% ̻̰ų ֽ ðѾ 100 ̻ 쿡 ֿ ش ȸ 絵 絵ҵ漼 ŷ ȯ o ȸǿ 絵ҵ漼 ΰ û ϴ ؽð Ͽ 2000ʹ ŷ Ģ ŷ 絵ҵ漼 Ű ȮŰ ѳ o ǥذ ϱ ŷ ε꿡 絵ҵ漼 Ű ־ o 2000ʹ Ⱓ ȮŰ (ڻ 絵 ϴ 5. 31 ) - ȮŰ ŷ Ű κҼǰ꼼 o 絵ҵ漼 ȮŰѳ ƴϿ ƴ Ͽ Ϸ 10% κҼǰ꼼 ΰϿ o 2000ʹ ȮŰ ĺ ƴ Ͽ 1 10,000 5 ̳ Ⱓ (ϼ) Ͽ κҼǰ꼼 ΰ( : ̳Ⱓ 1̸ 18.25%, ѵ) ȿáȥ ȭ o θ Ͽ Ǵ ȥ հϿ 1 2 쿡 1 հ κ 2 ( 1) ̳ 絵ϰ, 絵 絵ϴ ø 3 ̻ ( 2 3 ̻ Ͽ )Ͽ ֹμ 絵ҵ漼 Բ Ű o ݳ 5. 1 ʹ 絵ҵ漼 ֹμŰ 絵ҵ漼 Ű Ŀ Բ Ű ϵ 漼 Ǿ ù° ϰ - ٸ, ֹμ ֹμ ҵ漼 μ Ŀ Ͽ o (絵)ҵ漼 10% ΰϿ Ǵ ֹμ ҵ漼ҿ Ͽ 絵ҵ漼 Űʹ 絵ҵ漼 Űα 30 ̳ 塤û忡 ڰ ٽ Űϵ Ǿ ־ - ֹμ Űǹ ϴ ְ Űڿ 꼼 ΰ ο Ҵ δ ̷ ؼ [絵ҵ漼 ֹμ ҵ漼 Ű ü] 絵Ű (ֹμ) Ű뺸 () ü ڷ 絵μ ֹμμ ü ֹμü (ڷ) üݰ ѱ 2001 絵ҵ漼 ȮŰ 7. 絵ҵ漼 ҼǽŰڿ 絵ҵ漼 Űθ ϰ o ü Ŵ Ͽ 絵ҵ漼 İ ǽ o ߰ - 絵ҵ漼 Ű ڷμ Ű - δ 絵 氡 Ǯų 絵 ̴ Ҽϰ Ű - 絵ҵ漼 Ű Ͽ ȮŰѳ () - ǿ ƴԿ Ű ȸ - ǿ ش ƴԿ û û̳ - ŷ Űÿ ༭ ۼϿ ŷ ٸ Ű o - Űǵ м α ȰϿ ڸ - Ҽ 汹û дϿ 2001 絵ҵ漼 ȮŰ ڷ 1 絵ҵ漼 ü - - ,ں,絵 - ⺸Ư 3̻ 5̻ 10̻ 絵 10% 15% 30% * ⺸Ư 絵ҵ⺻ ̵絵ڻ꿡 Ұ * ⺸Ư ε 쿡 絵ҵݾ - 絵ҵ ⺻ 250 絵ҵ ǥ Ⱓ 2 ̻ 20~40% Ⱓ 2 ̸ 40% ֽ 20%(ұ 10%) ֽ() 20%(ұ 20%) ܱ絵 20~40% - װ + 鼼 Űμװ (10%) * ε絵Ű : 15% + ŰҼ (10%), κҼ (1 1 5) * ȮŰ δ Ѱ - ⳳμ Ű 2001 絵ҵ漼 ȮŰ ڷ 2 絵ҵ漼 1 1Ǿ絵 ȯ Ǵ Ļ꼱 ó Ͽ ϴ 絵ҵ o 絵 1밡 1 3 ̻ ϰ 絵ϴ - '99 쿡 1̻ o ٸ, , ̵ 絵 o ڽ Ÿ ȯϰų, Ϻθ Ÿο ְ Ÿ Ϻθ o ڰ ۻ ʿ信 Ͽ ڱ 絵ϰ, ϴ ٸ ϴ o Ļ 187 192 Ͽ Ļܿ ϴ Űóν ϴ ҵ 2001 絵ҵ漼 ȮŰ ڷ 3 絵ҵ漼 2 ̻ - ε (, ǹ) - ε꿡 Ǹ ֽ 1̳ 絵 Ÿڻ (Ⱓ ) ǥ 3õ 20% 6õ 30% 6õ ʰ 40% 2 ̸ - ε (, ǹ) - ε꿡 Ǹ 40% ֽ - ֽ 1̳ 絵 20% ֽ - Ϲݱ - ұ 20% 10% ̵ 絵ڻ 65% 2001 絵ҵ漼 ȮŰ ڷ 4 ֽľ絵 絵ҵ漼 . ֽ o ֱǻ ְ ֽ 絵ϴ 쿡 1ָ 絵Ͽ 絵ҵ漼 * ֱǻ Ҿְ ֽ 絵ϴ 쿡 ƴ * 2001 絵ϴ кʹ Ҿֶ ϴ ѱǰŷҸ ƴϰ 絵ϴ 쿡 ڽֽ o ѱǾȸ (ڽ) ְ ֽ 絵ϴ 쿡 1ָ 絵Ͽ 絵ҵ漼 o ѱǾȸ (ڽ) Ҿְ ֽ ڽڽ ƴϰ 絵ϴ 쿡 絵ҵ漼 * ѱǾȸ (ڽ) Ҿְ ֽ ڽڽ Ͽ 絵ϴ 쿡 ƴ ֽ (ڽֽ ) o ֽ 絵ϴ 쿡 ֤Ҿ о 絵ҵ漼 * űԷ ѱǰŷҿ Ǵ ѱǾȸ (ڽ) ϱ Ͽ (ǰŷ 2 4) Ͽ Ҿְ 絵ϴ ֽ ƴ . ֽĿ 絵ҵ漼 1999 ͼ 2000 ͼ 2001 ͼ ֽ 1̸ Ϲݱ ұ ֽ (ȸϹ) 1̸ Ϲݱ ұ 20% 20% 20% - 20% 10% 2040% 20% 20% 2040% 20% 10% 2040% 20% 10% 2040% 20% 10% . 絵ҵ漼Ű ۼ o ֽĿ 絵ҵ漼Ű 絵װ 氡 ʿ ŷ Ͽ ϸ, 絵ҵݾ 1Ⱓ 絵 ֽ ü ջϿ o 絵ҵǥؽŰ ΰ꼭 (ҵ漼Ģ 84ȣ ) ֽľ絵ҵݾװ (ҵ漼 Ģ 84ȣ ǥ2) ۼϿ ּ Ű - 絵 ܿ ߰ ֽİŷ(ҵ漼Ģ 84ȣ 2 ) ÷Ͽ ϸ - 翡 ֽ հ 100 3 ̴Ͽ ֽ ν 100 3 ̻ ϰ Ű ߰ ÷Ͽ * ֶ ? o 絵 ϴ ֽ հ 100 3 ̻ 1 Ÿ (⺻ 20 ģ Ÿ Ư迡 ִ ) - 翡 100 3 ̴Ͽ ֽ ν 100 3 ̻ ϰ Ǵ 1 Ÿ ָ o ֽ 絵 ϴ 1 Ÿְ ϰ ִ ֽ ðѾ 100 ̻ 1 Ÿ ⺻ 20 ģ Ÿ Ư 6 ̳ ΰ 4 ̳ ΰ ó 3 ̳ ΰ ڳ 3 ̳ ڳ ó 2 ̳ ΰ (ǻ ȥΰ迡 ִ ڸ ) Ծ ڿ 簡 ȥ Ÿ 迡 ִ Ǵ åӻ Ÿ 꿡 Ͽ 踦 ϴ ڿ 踦 Բϴ ( ) 2001 絵ҵ漼 ȮŰ ڷ 5 絵ҵ漼 絵氡 Ģ ؽð Ģ - : - ǹ : 漼 ðǥؾ (* 2001 絵 ʹ û ǹؽð) - Ʈ : û ؽð 1) Ǵ ǹ (Ʈ ) 絵 2) ε꿡 Ǹ ǡǡ ε 絵 ŷ Ģ - 絵ڿ ̿ ŷ 1) Ǵ ǹ (Ʈ ) 絵 - 絵 - 1 ̸ ܱ絵 - ̵ڻ 絵 - ༭ ۼ, ֹε ε Ǵ 絵ϴ μ شϴ εDZǸڸǵѹ εŷ ߰ڰ ε߰ Ͽ ε 絵 ̼ Ƿ ε (ӡ )Ͽ 絵 1 ε 1 ̳ 3ȸ ̻ 絵 Ǵ μ ǰŷ հ 3 ̻ ŷ ؽð 絵 1 ̻ - 絵ڰ 絵 ŷ Բ ȮŰѱ Űϴ (ǻŰ) 2) ε꿡 Ǹ ε ִ Ǹ 絵 (: Ʈ о ) 3) ֽ 絵 (ֽİ ֽ ) 4) ȸ 絵 * ȸ 1999 絵б ؽð Ģ̾ 2000 絵 ʹ ŷ Ģ : ҵ漼 Ű ȭ : ΰġ ǥ ← 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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