[TAX & LAW] ȣ(KO, USA, IL)
I P

[ѱȣ, ̱ȣ, ϸ ȣ, ]
Since 1997 [ 繫 츦 ϰ Ἥ񽺴 ü ʽϴ.]
Ἥ񽺳 FEE, ޴ ȳ(Click) Ͻʽÿ.
ȣ ̳ , з  ȣ Ұ Ǵ ȣ ޴ ϼ


ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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[Category]
絵ҵ漼 ΰó ȿȮ & û & Ҽ
  • Ҽ(ΰó) Ϲ, ,
  • (⺻)
  • Ű븮
  • Ư 븮,Һ
  • ҵ漼(Income TAX) ΰó ȿȮ & û & Ҽ
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  • μ(Corporate TAX) ΰó ȿȮ & û & Ҽ
  • ΰġ(VAT) ΰó ȿȮ & û & Ҽ
  • 絵ҵ漼 ΰó ȿȮ & û & Ҽ
  • 漼ΰó ȿȮ & û & Ҽ
  • պε꼼, 꼼() ΰó ȿȮ & û & Ҽ
  • , , , ձݻ, ձݺ
  • 񿵸(, ȸ, , , б, ڼü) ó ȿȮ & û & Ҽ
  • Ưѹ & óаźó ûҼ
  • ó & , ȣ
  • ¡, ¡ ,,ȿȮ
  • δ,¡,ȯ
  • ñǥؾ,ǥ
  • û
  • ɻû
  • ε (, , ó, 絵) & ݺΰó Һ
  • ֽ (, , ó, 絵, ȯ) & ݺΰó Һ
  • Ģ, ü , ŷ (ε & ֽ ǽŹ & 絵ҵ漼 ΰóû & Ҽ)
  • 絵 & ΰġ ΰó ȿȮ & û & Ҽ
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  • U.S.A. Federal Income Tax for NON-RESIDENTS (̱ ,ֱ ҵ漼)
  • U.S.A. Foreign Account Tax Compliance Act [FATCA ̱ 繫 ؿ ڻŰ(ǹ) (ؿܱ) ]-5̻
  • U.S.A. Federal TAX - Basics (̱ )
  • U.S.A. Federal Gift Tax, Estate Tax (̱ ,Ӽ)
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  • U.S.A. Federal & State Tax News
  • U.S.A. Federal Capital Gain Tax (̱ 絵ҵ漼)
  • U.S.A. Federal Income Tax (̱ ҵ漼)
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  • U.S.A. State Property TAx
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[Category]
絵ҵ漼 ΰó ȿȮ & û & Ҽ


[Title]
絵ҵ漼 ⺻
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 ֽĵȲ 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









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

       εDZǸڸǵ⿡ѹ 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



[Title]
絵ҵ漼 ⺻



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  • Ҽ(ΰó) Ϲ, ,
  • (⺻)
  • Ű븮
  • Ư 븮,Һ
  • ҵ漼(Income TAX) ΰó ȿȮ & û & Ҽ
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  • ΰġ(VAT) ΰó ȿȮ & û & Ҽ
  • 絵ҵ漼 ΰó ȿȮ & û & Ҽ
  • 漼ΰó ȿȮ & û & Ҽ
  • պε꼼, 꼼() ΰó ȿȮ & û & Ҽ
  • , , , ձݻ, ձݺ
  • 񿵸(, ȸ, , , б, ڼü) ó ȿȮ & û & Ҽ
  • Ưѹ & óаźó ûҼ
  • ó & , ȣ
  • ¡, ¡ ,,ȿȮ
  • δ,¡,ȯ
  • ñǥؾ,ǥ
  • û
  • ɻû
  • ε (, , ó, 絵) & ݺΰó Һ
  • ֽ (, , ó, 絵, ȯ) & ݺΰó Һ
  • Ģ, ü , ŷ (ε & ֽ ǽŹ & 絵ҵ漼 ΰóû & Ҽ)
  • 絵 & ΰġ ΰó ȿȮ & û & Ҽ
  • ߰߱ Ӱ
  • ݰ Inflation
  • BEPS, TRANSFER PRICING(ȸ,Ż,)
  • U.S.A. Federal Gift Tax, Estate Tax for NON-RESIDENTS (̱ ,ֱ Ӽ,)
  • U.S.A. Federal Capital Gain Tax for NON-RESIDENTS (̱ ,ֱ 絵ҵ漼)
  • U.S.A. Federal Income Tax for NON-RESIDENTS (̱ ,ֱ ҵ漼)
  • U.S.A. Foreign Account Tax Compliance Act [FATCA ̱ 繫 ؿ ڻŰ(ǹ) (ؿܱ) ]-5̻
  • U.S.A. Federal TAX - Basics (̱ )
  • U.S.A. Federal Gift Tax, Estate Tax (̱ ,Ӽ)
  • U.S.A. IRS Foreign Bank Account Report [FBAR. ̱ û ؿܱ½Ű(ǹ) ]-1̻
  • U.S.A. Federal & State Tax News
  • U.S.A. Federal Capital Gain Tax (̱ 絵ҵ漼)
  • U.S.A. Federal Income Tax (̱ ҵ漼)
  • U.S.A. STATE Income Tax(̱ ֺ State ҵ漼)
  • U.S.A. State Property TAx
  • U.S.A. State Estate & Inheritance, Gift Tax

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