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[Title]
[Ҽۻǹȣ] [ɻǹȣ] [ ] Ӱ ó꿡 óҺи å [ ] Ӱ 1 ̳ ε絵 ó Һи Ӽ׿ ԽŰ ӵǾ ƴϴ
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[Ҽۻǹȣ]        
[ɻǹȣ]        
[ ]
Ӱ ó꿡 óҺи å
[ ]
Ӱ 1 ̳ ε絵 ó Һи Ӽ׿ ԽŰ ӵǾ ƴϴ " " . å ΰû ִٴ
[ ]
Ӱ ϴ.


1. ǰ 1995. 4. 20.ڷ 鿡 Ͽ Ӽ ׶ (1995. 7. 20.ڷ װ ݾ) Ӽ ΰó ׶ ݾ ʰϴ κ Ѵ. 2. û ⰢѴ. 3. Ҽۺ ̸ 20Ͽ  19 , ǰ δ Ѵ.

1. ó
̿ ų, 1ȣ 1, 2, 3, 2, 6, 7, 11, 12ȣ, 35ȣ 2( 18ȣ ), 1 17ȣ, 19ȣ 1, 2, 21ȣ 1, 2, 22ȣ 1, 2, 3, 29 33ȣ, 34ȣ 1, 2, 35ȣ 1, 2, 3 翡 Ͽ ̸ ִ.
. Ӱ
ҿ 褷 1990. 6. 14. Ͽµ 褷 峲μ ȣֻ̰, 褷 , 褷 Ⱑ , 褷 3̴.
. 絵ҵ漼 ΰó
ǰ ҿ 褷 1987. 10. 5. û ϴ Ư 2l 420.4, 80.46( ε̶ Ѵ) Ͽٰ 1989. 8. 1. ̸ 絵Ͽٰ Ͽ, ҵ漼(1994. 12. 22. 4803ȣ DZ , ) 60, ҵ漼(1990. 5. 1. ɷ 12994ȣ DZ , ) 115 1 1ȣ Ͽ ؽð Ͽ ǥؾ ϰ, ε꿡 絵ҵ漼 185,712,230 37,142,440 ΰ , ⺻ 24 1, 2׿ Ӻ ҿ 褷 絵ҵ漼 ǹ °Ͽٰ Ͽ, 1995. 4. 17. 鿡 絵ҵ漼 ΰ׶ 絵ҵ漼 ΰ( 絵ҵ漼 ΰó̶ Ѵ) Ͽ.
. Ӽ ΰó
(1) ó
ǰ 1995. 4. 20. ҿ 褷 ϱ 1 ̳ ó ε 絵 뵵 ƴϿ Ӽ(1990. 12. 30. 4283ȣ DZ , ) 72 1, Ӽ(1990. 5. 1 ɷ 12993ȣ DZ , ) 3 3׿ ̸ Ӽ׿ ϵ Ӽ 9 1, Ӽ 5 1 1ȣ Ͽ 355,343,410( 349,457,500 + ǹ 5,885,910) 갡 Ӽ ΰ Ӽ Ӻп 鿡 ΰϿ.
(2) ó
ǰ 1995. 7. 20. ҿ 褷 бǰкμӺ ԿġḦ 鼭 δ Կ ä 11,104,414 ε꿡 絵ҵ漼  ݿ Ӽ׿ ߰ 鿡 Ͽ Ӽ ׶ Ӽ װϿ.( ׵ Ӽ, ΰó Ӽ ΰó̶ Ѵ)
2. Ӽ ΰó
.
ǰ ٿ ó Ӽ ΰó ϴٰ ϰ, ̿ Ͽ Ӽ ΰó ϴٰ Ѵ.
(1) ε ڱ 135,000,000̰  116,994,813 ҿ 褷 ( 褷 ) ҿ ֤ δϿǷ ε  116,994,813/135,000,000 ҿ 褷 ҿ ֤κ ǽŹ Ϳ Ұ Ӹ ƴ϶, ε 絵 ε δϿ ä , ġ, Ȱ, ǻ óμ ȣϿ ҿ ۤ Ǿ κ ӹ .
(2) ҿ 褷 ҿ ۤ ǻ ȥΰ踦 ϿǷ Ӽ 11 1 1ȣ ڰ Ͽ Կ ǰ ڰ ƴϿ.
. Ǵ
(1) ǰ
6, 10, 11, 12ȣ, 23ȣ 1, 2, 35ȣ 2, 4, 7 17ȣ, 19ȣ 1, 2, 21ȣ 1, 2, 22ȣ 1, 2, 3, 24ȣ ֤, Ǥ ( Ʒ ƴϴ κ ) Ͽ ִ.
() ҿ 褷 1987. 10. 5. ε ҿ ȭκ żϿٰ 1989. 8. 1. ̸ ҿ Ǥ ŵϿ, 1990. 6. 14. Ͽ.
() ε ŵ ΰ ҿ Ǥ ε ŸŴ 232,410,000 Ͽ ε(1991. 12. 14. 4422ȣ DZ ) 40 2׿ ΰ༭ ۼϿµ, Ӽ 5 1 Ĺ, 2 1ȣ ε 򰡾 355,343,410̾, ҿ Ǥ 1997. 2. 19. ε ҿ 褷κ 350,000,000 400,000,000 żϿٴ Ȯμ ۼϿ 汹û Ͽ.
() ҿ 褷 ε 絵 14,755,544 ε 㺸 ä , 11,104,414 Կ Ͽ, ܿ 絵 ŷ ̳ 絵 ٸ Ȯε ƴϿ.
(2)
() Ӽ
72 [Ӽ׻] Ӱ 1 ̳ ǻ ó ݾ 5õ ̻󡦡μ 뵵 ƴ ɷ ϴ 쿡 ̸ 4 ׿ Ѵ.
9 [ 򰡰] Ӱ Ȳ Ѵ.
() Ӽ
3 72 1׿ ɷ ϴ 츦 Ѵ.
1. ǻ óϰų ä δϰ ŷ ŷ Һ Ȯε ƴ
4. ǻ óϰų ä δϰ ٸ Ȯε ƴ
5. ǻ ・・ҵ ƴ
5 9 Ӱ Ȳ Ǵ Ӽΰ ð ϵ ð ϱ 2 5׿ ϴ Ѵ.
( Ѵ) 򰡴 ȣ Ѵ.
1. ・ǹ
. û ϴ Ư ־ Ͽ ׿ Ѵ.
(3) ǰ ɿ ϸ, ε óбݾ  Ӽ 5 2 1ȣ Ͽ ó ε 355,343,410 ȴٰ ̰,  뵵 ä 14,755,544 Կ 11,104,414 329,483,452 뵵 ƴϹǷ ̸ 鿡 Ӽ׿ Ͽ ι, ̿ Ӽ 鿡 Ӽ ϸ Ӽ 16,808,631, 2,801,438 Ǹ, Ӻп Ӽ ׶ Ӽ Ͽ ǹ ִ.
(4) ε 絵 ä, ҿ 褷 ġ Ȱ, Ǿ, ҿ 褷κ ӹ ٴ 忡 Ǵ
() 11, 12ȣ, 17ȣ 1, 2, 18ȣ 1 7, 19ȣ 1 7, 21ȣ 1, 2, 22ȣ, 23ȣ 1 6 翡 ϸ, ε꿡 Ͽ 1988. 1. 18.ڷ ä ҿ ֤, äְ 65,000,000, ҿ ֽȸ Ǽ ä ҿ 褷, äְ 26,000,000, ǼⰡ ǰ, ϰ ݿ ε 㺸 ҿ ȭ κ ä , ǰ 20ȣ, 24 33ȣ 1, 2, 36 44ȣ 縸δ, ҿ ֤ ε ڱ κ Ͽ ̸ żϿ ڱ 116,994,813/135,000,000 ҿ 褷ٿ ǽŹ Ͽٰų, ε 絵 14,755,544 ̿ ҿ ֤ ä Ͽ ε 絵 ݿ ٴ ϱ⿡ ϰ, 忡 ϴ 34ȣ ֤ Ϻ , 36 39ȣ, 23, 24, 25, 28ȣ Ͽ Ǵ , ҿ 褷 1978. 9. 15. 113.4 Ͽٰ 1983. 6. 13. 絵Ͽ, 絵 1984. 4. 20. ȣ Ͽٰ 1989. 2. 23. ҿ ۤ ⸦ ִ ε ܿ ε ִ ݸ, ҿ ֤ 1981 1988 ̿ ǰǸŻ ϸ鼭 1981⵵ 87,100, 1986⵵ 169,700 ΰġ ̿ܿ ٸ , 1995. 8. 7. 3,187 ϱ ε ٵ ǿ ߾ ϱ , ޸ Ű .
() ҿ 褷 Ǵ ҿ ֤ ε 絵 40,000,000 ҿ ۤ Ͽٴ ǿ ϴ 33ȣ 1, 2 ֤ Ϻ , 25, 26, 27ȣ 翡 ߾ ϱ ư, ޸ ̸ Ű .
() ε 絵 ҿ 褷 Կ ġ Ȱ Ͽٴ ǿ ϴ 35ȣ 1 ֤ Ϻ Ͻð Ư ƴϰų ü ƴϿ ϱ ư ޸ Ű .
() ׷ٸ ε 絵 ä, ġ, Ȱ Ǵ ҿ ۤ  Ͽ ӹ ٴ .
(5) ҿ ۤ Ͽ ڰ Ͽ Ѵٴ 忡 Ǵ
Ӽ 11 1 1ȣ ϸ Ӱ ǻο ڰ ִ 쿡 40,000,000 ׿ ϵ Ǿ , ⼭ ڶ ڸ ǹѴٰ Ƿ, ư Ǵ ʿ .
3. 絵ҵ漼 ΰó
.
ǰ ռ ٿ ó 絵ҵ漼 ΰó ϴٰ ϰ, ̿ Ͽ 絵ҵ漼 ΰó ϴٰ Ѵ.
(1) 絵ҵ漼 ּ ó Ͽ ϹǷ 褷, 褷 Ͽ ǰ óб .
(2) ε ڱ 135,000,000̰  116,994,813 ҿ ֤ δϿǷ ε  116,994,813/135,000,000 ҿ 褷 ҿ ֤κ ǽŹ Ϳ Ұ Ӹ ƴ϶, ε 絵 ε δϿ ä , ġ, Ȱ, ǻ óμ ȣϿ ҿ ۤ Ǿ κ ӹ , 絵ҵ漼 ǹ 鿡 ° ƴϿ.
(3) ҿ 褷ٰ ҿ ֤ ε 135,000,000 Ͽ 260,000,000 絵ϿǷ, ؽð ʷ ΰ 絵ҵ漼 ŷ׿ 絵 125,000,000 .
. Ǵ
(1) (1) 忡 Ǵ
ҵ漼 9, 11, 14, ⺻ 24 1, 44 Ͽ , ҵ漼 11 1, 4 ҵ漼 Ͽ ڰ 쿡 ǻ, Ǵ ż Ǵ ɷ ϴ ٿ Ͽ μ ο Űϴ Ҹ Ͽ ϴ (Ǵ 汹û) ҵ漼 ǥذ ϰ ̸ ΰ , Ű ǻ ּ Ǵ ż ϴ (Ǵ 汹û) ҵ漼 ǥذ ϰ ̸ ΰ ؼ Ǵ( 1996. 11. 8. 9610133 ǰ).
׷ 4ȣ 翡 Ͽ , ҿ 褷 ε 絵Ͽ ׿ 絵ҵ漼 ǹ ּ ̾, 褷 ҵ漼 11 1 Ű ƴ ְ ¹, ̿ ϸ 褷 ε 絵 絵ҵ漼 ̰, ̸ ϴ ǰ ε 絵 絵ҵ漼 ΰ Ƿ, .
(2) (2) 忡 Ǵ
() Ӽ 72 1 ǻ 1 ̳ óϰų ä δϴ ó ̳ ο Ǵ Ǿ Ӽ δϰ 氨 Ƿ ̸ ϱ Ͽ 뵵 ƴ ݾ׿ Ͽ Ͽ ̸ Ͽ Ӽ ׿ ԽŰ μ, Ͽ Ӽ ׿ ԵǴ ݾ̶ װ ӵǾ ƴϴ ع 24 1 11 1 Ͽ ̶ , ׿ óд ӵǾ Ͽ ԵǾٴ å Ģ ΰû ִ.( 1992. 10. 23. 921230 ǰ)
() ε ŵ ó ͼ
6, 11, 12ȣ, 35ȣ 2, 19ȣ 1, 2, 24ȣ ֤ Ϻ Ͽ , ҿ 褷 ε 絵 ̹ ȸϱ ȯ ε 絵÷κ 10 Ŀ Ͽ, ε 絵ϱ 6 ռ ٿ ÿ Ͽ ȥ 迡 ִ ҿ ۤ ⸦ , ҿ 褷ٿԴ ε ܿ ٸ ε ְ, , ε 絵 Ӽ 5 1 Ĺ, 2 1ȣ ε 򰡾 355,343,410̾, ҿ Ǥ 1997. 2. 19. ε ҿ 褷κ 350,000,000 400,000,000 żϿٴ Ȯμ ۼϿ 汹û , ε ŵ  14,755,544 ε Խ δϿ ä, 11,104,414 ҿ 褷 Կġ ռ ٿ .
ǿ ϸ ε ó ҿ 褷 Ӱÿ Ͽ ̷ μ, ŵ  Ӽ 5 1 Ĺ, 2 1ȣ 򰡾 355,343,410 Ǵ , ε ŵ  ä 14,755,544 Կ 11,104,414 329,483,452 鿡 ӵ ߴ ( ε ŵ ҿ ֤ ä, ҿ 褷 ġ Ȱ, ҿ ۤ  Ǿٴ ռ ٿ ), ӵ ݿ ռ ٿ ε 絵 絵ҵ漼 հ 222,854,680 ϹǷ, (2) .
(3) (3) 忡 Ǵ
ε 氡 135,000,000 絵 260,000,000̾ 絵 125,000,000̶ 忡 ϴ 10ȣ ֤, Ǥ 19ȣ 2 ռ ٿ ε 絵 ҵ漼 115 1 1ȣ ؽð 355,343,410 ǿ ߾ ϱ ư, 14ȣ 縸δ ϱ⿡ ϸ, ޸ ̸ Ű Ƿ, .
(4) 絵ҵ漼
ҿ 褷 ε 絵 絵 Ű ȮŰ ƴ ϰ , 1, 2, 3ȣ, 21ȣ 1, 2, 22ȣ 1, 2, 3 翡 Ͽ , ҿ 褷 ε ҵ漼 115 1 1ȣ ε ؽð 93,858,930, ε 絵 ؽð 355,343,410 ְ, ̿ ε 絵 絵ҵ漼 ϸ 絵ҵ漼 絵ҵ漼 185,712,240, 37,142,448 ȴ.
, ռ ҿ 褷ٰ 迡 ϸ, ҿ 褷 褷, 褷, 褷, 褷 6 : 4 : 1 : 4 Ͽ, ̿ ° 絵ҵ漼 ϸ 絵ҵ漼 ΰ׶ Ƿ, 絵ҵ漼 ΰó ϴ.
4.
׷ٸ û  Ӽ ΰó Ӽ ׶ ݾ ʰϴ κ Ҹ ϴ κ Ƿ ̸ οϰ, û Ƿ ̸ Ⱒϱ Ͽ ֹ ǰѴ.

* ڴԿ ؼ Խù ̵Ǿϴ (2016-05-16 12:03)
← End



[Title]
[Ҽۻǹȣ] [ɻǹȣ] [ ] Ӱ ó꿡 óҺи å [ ] Ӱ 1 ̳ ε絵 ó Һи Ӽ׿ ԽŰ ӵǾ ƴϴ



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  • ó & , ȣ
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  • δ,¡,ȯ
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  • ɻû
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  • ݰ Inflation
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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)
  • U.S.A. IRS Foreign Bank Account Report [FBAR. ̱ û ؿܱ½Ű(ǹ) ]-1̻
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