[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
  • Ӽ(Estate TAX) & (Gift TAX) ΰó ȿȮ & û & Ҽ
  • 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
  • ߰߱ 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
[Category]
絵ҵ漼 ΰó ȿȮ & û & Ҽ


[Title]
* 絵ҵ漼 ߰ Ǵ .
Start →

* 絵ҵ漼 ߰ Ǵ .


1. 3(ֱ ) ̻ ߰ Ǵ á
3 ߰ Ǵ
(1) Ӵ(ҷ 16732)
(2) Ư 97, 972, 98 Ӵ(ҷ 16733)
(3) 10 ̻ ϴ (ҷ 16734)
(4) Ư 99, 993 (ҷ 16735)
(5) ȭ纸ȣ 2, 42 ȭ(ҷ 16736)
(6) 1)(ҷ 155)μ ӰϺ 5 ƴ (ҷ 16737)
(7) Ͽ ϰų äǺ Ͽ μ Ϻ
3 ƴ (ҷ 16738)
(8) ƺ 13 Ⱑ 5̻ ϰ 
ƴ 6 (ҷ 167382)
(9) (1)(8)ȣ ܿ 1 ø ϰ ִ ش 絵ϴ
(ҷ 167310)
(10) Ģ 82 (ҷ 16739)
1) 2010.2.18. 絵п ؼ 60̻ θ źϱ Ͽ 1 1 ڰ հ​


*****
Ư
97 Ӵÿ 絵ҵ漼 顽
ɷ ϴ ڰ ȣ ϳ شϴ (̿ ش ǹ 2 ̳ Ѵ) 2000 12 31 Ӵ븦 Ͽ 5 ̻ Ӵ 絵ϴ 쿡 ( "Ӵ"̶ Ѵ) 絵ν ߻ϴ ҵ濡 絵ҵ漼 100 50 ϴ Ѵ. ٸ, ΰӴÿ Ư Ǵ Ư ǼӴ 5 ̻ Ӵ Ӵð Ӵ 1995 1 1 Ӵ븦 Ͽ 5 ̻ Ӵ Ӵ( ֵ ø شѴ) 10 ̻ Ӵ Ӵ 쿡 絵ҵ漼 Ѵ. < 2015.8.28>
1. 1986 1 1Ϻ 2000 12 31ϱ Ⱓ
2. 1985 12 31 μ 1986 1 1 ֵ
ҵ漼 8913ȣ Ӵ ƴѴ.
1׿ 絵ҵ漼 ڴ ɷ ϴ ٿ Ӵ뿡 Űϰ û Ͽ Ѵ.
1׿ Ӵÿ ӴⰣ ۿ ʿ ɷ Ѵ.
972 Ӵÿ 絵ҵ漼 Ưʡ
ɷ ϴ ڰ ȣ ϳ شϴ (̿ ش ǹ 2 ̳ Ѵ) 5 ̻ Ӵ 絵ϴ 쿡 ( "Ӵ"̶ Ѵ) 絵ν ߻ϴ ҵ濡 絵ҵ漼 Ѵ. < 2015.8.28>
1. ϳ شϴ ΰӴÿ Ư Ǵ Ư ǼӴ
. 1999 8 20Ϻ 2001 12 31ϱ Ⱓ ߿
. 1999 8 19 μ 1999 8 20 ֵ
2. ϳ شϴ ΰӴÿ Ư Ǵ Ư Ӵ 1999 8 20 (1999 8 20Ϻ 2001 12 31ϱ Ⱓ ߿ ŸŰ üϰ 츸 شѴ) Ӵ븦 Ӵ( ֵ ø شѴ)
. 1999 8 20
. 1ȣ شϴ
Ӵÿ Ͽ 972׺ 4ױ ؿѴ.
98 ̺оÿ Ưʡ
ڰ ɷ ϴ ̺о ( "̺о"̶ Ѵ) 1995 11 1Ϻ 1997 12 31ϱ Ⱓ ߿ (1997 12 31ϱ ŸŰ üϰ 츦 Ѵ)Ͽ 5 ̻ Ӵ Ŀ 絵ϴ 絵ν ߻ϴ ҵ濡 ؼ ȣ ϳ Ͽ ִ.
1. ҵ漼 92 93 絵ҵ ǥذ Ͽ 絵ҵ漼 ϴ . 絵ҵ漼 1041׿ ұϰ 100 20 Ѵ.
2. ҵ漼 14 15 ռҵ ǥذ Ͽ ռҵ漼 ϴ . ش 絵ν ߻ϴ ҵݾ 꿡 Ͽ ҵ漼 192 ؿѴ.
1 ҵ漼 8913ȣ ϳ شϴ , Ư û ̺оÿ Ưʿ Ͽ ʿ ɷ Ѵ. < 2014.1.1>
ڰ ɷ ϴ ̺о 1998 3 1Ϻ 1998 12 31ϱ Ⱓ ߿ (1998 12 31ϱ ŸŰ üϰ 츦 Ѵ)Ͽ 5 ̻ Ӵ Ŀ 絵ϴ 絵ν ߻ϴ ҵ濡 ؼ 1 ؿѴ.


99 ڿ 絵ҵ漼 顽
(ðǼڴ Ѵ) ȣ ϳ شϴ (̿ ش ǹ 2 ̳ Ѵ. ) Ͽ 5 ̳ 絵ϴ 쿡 絵ϱ ߻ 絵ҵݾ 絵ҵ漼 ҵݾ׿ , ش 5 Ŀ 絵ϴ 쿡 5Ⱓ ߻ 絵ҵݾ 絵ҵ漼 ҵݾ׿ . ٸ, ҵ漼 8913ȣ 絵ҵ漼 󿡼 ܵǴ ÿ شϴ 쿡 ׷ ƴϴ. < 2015.12.15>
1. ڱⰡ Ǽ (ù Ǵ ְȯ Ͽ տ ϴ Ѵ)μ 1998 5 22Ϻ 1999 6 30ϱ Ⱓ( 쿡 1998 5 22Ϻ 1999 12 31ϱ Ѵ. "Ⱓ"̶ Ѵ) ̿ Ǵ ˻(ӽ Ѵ)
2. ðǼڷκ ϴ μ Ⱓ ðǼڿ ʷ ŸŰ üϰ ڰ ϴ (ù Ǵ ְȯ Ͽ ϴ μ ɷ ϴ Ѵ). ٸ, ŸŰ ٸ ڰ ְų Ⱓ ɷ ϴ شϴ ִ Ѵ.
ҵ漼 8913ȣ 1 ޴ ð ڰ 2007 12 31ϱ 絵ϴ 쿡 ƴѴ.
1 ڴ ɷ ϴ ٿ û Ͽ Ѵ.
1׿ 絵ҵ漼 ҵݾ׿ 絵ҵݾ ۿ ʿ ɷ Ѵ. < 2015.12.15>
993 ڿ 絵ҵ漼 Ưʡ
(ðǼڴ Ѵ) Һڹ· øŸŰݻ· Ͽ ε ޵ϰų ޵ ִ μ ɷ ϴ ִ ȣ ϳ شϴ ( ÿ μ ش ǹ 2 ̳ Ѵ. ) Ͽ Ϻ 5 ̳ 絵ϴ 쿡 絵ϱ ߻ 絵ҵݾ 絵ҵ漼 ҵݾ׿ , ش 5 Ŀ 絵ϴ 쿡 5Ⱓ ߻ 絵ҵݾ 絵ҵ漼 ҵݾ׿ . ٸ, ش ҵ漼 8913ȣ 絵ҵ漼 󿡼 ܵǴ ÿ شϴ 쿡 ׷ ƴϴ. < 2015.12.15>
1. ðǼڷκ : 2001 5 23Ϻ 2003 6 30ϱ Ⱓ( "Ⱓ"̶ Ѵ) ߿ ðǼڿ ʷ ŸŰ üϰ ڰ (ù Ǵ ְȯ Ͽ ϴ μ ɷ ϴ Ѵ). ٸ, ŸŰ ְų Ⱓ ɷ ϴ شϴ ִ Ѵ.
2. ڱⰡ Ǽ (ù Ǵ ְȯ Ͽ ɷ ϴ տ ϴ Ѵ) : Ⱓ Ǵ ˻(ӽ Ѵ)
ҵ漼 8913ȣ 1 ޴ ð ڰ 2007 12 31ϱ 絵ϴ 쿡 ƴѴ.
1 ڴ ɷ ϴ ٿ û Ͽ Ѵ.
1׿ 絵ҵ漼 ҵݾ׿ 絵ҵݾ ۿ ʿ ɷ Ѵ. < 2015.12.15>

ҵ漼
155 11 Ưʡ      
1 1밡 ( ׿ " "̶ Ѵ) 絵ϱ ٸ (ڱⰡ ǼϿ 츦 Ѵ)ν Ͻ 2 1 ̻ ٸ ϰ ٸ 3 ̳ 絵ϴ (3 ̳ 絵 ϴ μ ȹη ϴ شϴ 츦 Ѵ) ̸ 11 1541 Ѵ. 15411ȣ, 2ȣ 3ȣ ϳ شϴ 쿡 1 ̻ ٸ ϴ ƴϸ, μ Ϻΰ 15412ȣ Ǹżǰų Ǵ μ ϴ μ 絵 Ǵ Ϻ 3 ̳ 絵ϴ ϴ μ 絵 μ 絵 Ǵ 뿡 ԵǴ . < 2002.3.30, 2002.12.30, 2008.2.29, 2008.11.28, 2012.6.29, 2013.2.15>
ӹ (տֱ ӹ޾ Ϸ ϸ, ǻ Ӱ 2 ̻ 쿡 ȣ 1 Ѵ) (Ӱ Ǵ Ӱ տֱǿ Ͽ Ϸ ø شѴ. ׿ "Ϲ"̶ Ѵ) 1 ϰ ִ 1밡 Ϲ 絵ϴ 쿡 1 ϰ ִ 1541 Ѵ. ٸ, ΰ ǻ Ӱ 1 쿡 1 ϰ 1븦 ϴ ڰ ( ϸ, 븦 ģ Ǵ ΰ 60 ̻μ 1 ϰ ִ 츸 شѴ) źϱ Ͽ 븦 ħ 2 ϰ Ǵ μ ġ ϰ ־ ø ӹ ( 3, 71ȣ 156271ȣ ). < 1997.12.31, 2002.10.1, 2002.12.30, 2008.2.22, 2010.2.18, 2012.2.2, 2013.2.15, 2014.2.21>
1. ǻ Ⱓ 1
2. ǻ Ⱓ 2̻ 쿡 ǻ Ⱓ 1
3. ǻ Ⱓ Ⱓ 2̻ 쿡 ǻ Ӱô 1
4. ǻ μ Ⱓ 2̻ 쿡 ؽð 1(ؽð 쿡 ϴ 1)
1541 Կ ־ ( ϴ 1 Ѵ) ٸ 絵ϴ ƴѴ. ٸ, ū ׷ ƴϸ ū 2̻ 2̻ ȣ ȣ شϴ ڰ . < 1995.12.30>
1. ÿ ϴ
2. <2008.2.22>
3. ֿ
1 ϰ 1븦 ϴ ڰ 1 ϰ ִ 60 ̻ ( ϸ, 60 ̸ 츦 Ѵ. ) źϱ Ͽ 븦 ħν 1밡 2 ϰ Ǵ ģ 5 ̳ 絵ϴ ̸ 11 1541 Ѵ. < 1996.12.31, 1999.12.31, 2002.10.1, 2009.2.4, 2012.2.2>
1 ϴ ڰ 1 ϴ ڿ ȥν 1밡 2 ϰ Ǵ Ǵ 1 ϰ ִ 60 ̻ źϴ ڰ 1 ϴ ڿ ȥν 1밡 2 ϰ Ǵ ȥ 5 ̳ 絵ϴ ̸ 11 1541 Ѵ. < 1996.12.31, 1999.12.31, 2000.12.29, 2002.10.1, 2009.2.4, 2012.2.2>
ȣ ϳ شϴ ð ׹ ( ׿ "Ϲ"̶ Ѵ) 1 ϰ ִ 1밡 Ϲ 絵ϴ 쿡 1 ϰ ִ 1541 Ѵ. < 2002.12.30, 2005.2.19, 2007.8.17, 2010.2.18, 2010.12.29>
1. ȭ纸ȣ 22׿ ȭ 531׿ Ϲȭ
2. <1999.2.8>
3. <1999.2.8>
ȣ ϳ شϴ μ ȹ 21ȣ ( ""̶ Ѵ) ( Ѵ) Ǵ ϴ ( ""̶ Ѵ) ( 11׺ 13ױ "Ϲ"̶ Ѵ) 1 ϰ ִ 1밡 Ϲ 絵ϴ 쿡 1 ϰ ִ 1541 Ѵ. < 2003.12.30, 2005.2.19, 2008.11.28>
1. ӹ (ǻ 5̻ ִ 쿡 Ѵ)
2. ̳( ڸ Ѵ. ) 5̻ ִ ̳
3. Ǵ ͳ
ȹη ϴ , ٹ , , ۿ ε ( ׿ "ε " Ѵ) ۿ ϴ ð ( ׿ "Ϲ"̶ Ѵ) 1 ϰ ִ 1밡 ε ؼҵ 3 ̳ Ϲ 絵ϴ 쿡 1 ϰ ִ 1541 Ѵ. <ż 2008.11.28, 2012.2.2>
72ȣ "̳"̶ Ǵ  ϴ ڰ Ͽ ٸ (Ưġ ġ Ư 152׿ ġ ø Ѵ)(Ư Ѵ) ν ڿ 踦 ϴ Ǵ Ϻΰ ϰ Ǵ μ ̳ ϰ ִ Ѵ. < 1995.12.30, 2013.2.15>
73ȣ "ͳ"̶ Ǵ  ϰ ϴ ڰ (ͳ Ѵ)Ͽ ϰ ִ μ ȣ Ѵ. < 1998.4.1, 2002.12.30, 2007.2.28, 2008.2.29, 2009.2.4, 2014.2.21>
1. ȹη ϴ
2. 156 ÿ ش ƴ
3. 660̳
4. Ǵ ϴ μ ϳ ش
. 1,000̻ ϴ ڰ (1533 Ѵ) ִ ϴ
. ȹη ϴ ϴ
5. ̻(ȹη ϴ , ٹ , , ε Ϻΰ ̻ ϴ 츦 Ѵ)Ͽ
ͳ Ͽ ̻ϴ 쿡 ͳ ʷ 絵ϴ 1 Ϲÿ Ͽ 7 Ѵ.
7 ͳ ڰ ͳ(ͳÿ ֹε Ͽ ָ Ѵ) Ͽ 3̻ Ǵ  ƴϰų Ⱓ ش ÿ ƴ 絵 Ϲ 11 ƴϸ, ش ͳ ڴ 3 ̻ Ǵ  ƴϰų Ⱓ ش ÿ ƴϴ ߻ ϴ Ϻ 2 ̳ Ŀ ݾ 絵ҵ漼 ŰϿ Ѵ. 3 Ⱓ Կ ־ Ⱓ ߿ õ ǻ Ǵ Ⱓ Ǵ Ⱓ Ѵ. < 2013.2.15>

ɼ
絵ҵ漼 = Ϲ 絵 7 ƴϿ 쿡
Ͽ - Ϲ 絵 7 ޾
7 ڴ ȹη ϴ 11 ƯŰ 105 Ǵ 110 絵ҵ漼 ǥؽŰ ȹη ϴ Բ Ͽ Ѵ. Ҽ ι 361׿ ̿ Ͽ ȣ ȮϿ ϸ, 1ȣ Ű Ȯο ƴϴ 쿡 ̸ ϵ Ͽ Ѵ. < 2006.6.12, 2008.2.29, 2008.12.31, 2010.5.4, 2012.2.2>
1. ֹεǥ ʺ
2. Ϲ ๰ ǹ 
3. ๰ ǹ 
4. 
7 13 Կ ־  Ͽ ʿ ȹη Ѵ. < 1998.4.1, 2008.2.29>
1541 ɡ ǥ 1 1ȣٸ شϴ ٰ Ͽ ֵ ȹ κ ϳ . ٸ, ش ٰ ȹ κк 絵 ƴϰ ϳ ŸŴ Ͽ 絵ϴ 쿡 ü ϳ . < 2012.2.2, 2015.2.3>
<16>1 ǿ Ǵ Ư 29ȣ ϴ μ ӿ ڰ ϴ 1밡 ϴ ٸ ش Ǵ (Ưġá Ưġ ġ Ư 152׿ ġ ø Ѵ. ׿ ) Ǵ ̿ á ϴ 쿡 1 "3" "5" . ش 1뿡 ؼ 1 ̻ ٸ ϴ ƴѴ. < 2012.6.29, 2013.2.15, 2014.3.11>
<17> 892 տֱ( "տֱ"̶ Ѵ) 1 1{ ְȯ 48 óаȹ ΰ(ΰ öŵǴ ö) 1541׿ شϴ ϴ 뿡 Ѵ} տֱ 絵ϴ ȣ ϳ شϴ 쿡 9412ȣ񿡵 ұϰ 1541׿ 11 . < 2012.6.29>
1. 絵 ٸ
2. 絵 1տֱ ܿ 1 μ ش 1 3 ̳ ش տֱ 絵ϴ (3 ̳ 絵 ϴ μ ȹη ϴ شϴ 츦 Ѵ)
<18> 2 3 絵 ι 1013 ǺϿ ƴ 쿡 1009 1010 Ӻп ش ϴ . ٸ, 絵 ⺻ 262 ΰ ôⰣ ǺϿ μ 2 3׿ 1541 ޾Ҵٰ Ͽ 絵ҵ漼 ߰ Ͽ ڴ ϴ Ϻ 2 ̳ Ŀ ݾ 絵ҵ漼 ŰϿ Ѵ. < 2013.2.15>
ɼ
絵ҵ漼 = Ϲ 絵 2 Ǵ 3 ƴϿ 쿡
Ͽ - Ϲ 絵 2 Ǵ 3 ޾
<19> 167312ȣ ( "Ӵ"̶ Ѵ) 1 ϰ ִ 1밡 ȣ ϰ ش 1( ""̶ Ѵ) 絵ϴ 쿡 1 ϰ ִ 1541 Ѵ. ش Ӵù 6 Ӵ ְ Ⱓ ߿ 絵 ٸ (絵 ٸ ̻ 쿡 ߿ 絵 Ѵ. ""̶ Ѵ) ִ ( ׿ "ú"̶ Ѵ) 쿡 絵 Ⱓп ؼ 1 ϰ ִ 1541 Ѵ. <ż 2011.10.14, 2012.2.2, 2013.2.15, 2015.2.3>
1. : ֱⰣ(ú 쿡 168 ڵ Ӵù 6 Ӵû ֱⰣ Ѵ) 2 ̻
2. Ӵ: 絵 168 ڵ ϰ, Ӵ Ӵù 6 Ӵ Ͽ Ӵϰ
<20> 1밡 Ӵ ӴⰣ( "ӴⰣ"̶ Ѵ) ϱ 絵ϴ 쿡 ش Ӵ Ӵ 19 Ѵ. <ż 2011.10.14>
<21> 1밡 20 Ŀ ӴⰣ ϰ (Ӵ Ӵǹȣ Ӵ ƴ Ⱓ 6 츦 Ѵ) ߻ ϴ Ϻ 2 ̳ 1ȣ Ŀ ݾ 絵ҵ漼 ŰϿ Ѵ. 2ȣ ӴⰣ Ưʿ شϴ 쿡 ش . < 2012.2.2, 2013.2.15>
1. 絵ҵ漼
絵 ش Ӵ Ӵ ƴ 쿡 Ͽ - 絵 19 ޾
2. ӴⰣ Ư
. ͻ ȹη ϴ ε ش ӴⰣ ϰ ǰų Ӵǹȣ Ӵ ƴϰ ش Ӵ Ӵϴ .
. ְȯ ( ""̶ Ѵ) Ǵ 簳߻( "簳߻"̶ Ѵ) ִ 쿡 Ӵǹȣ Ӵ ƴ Ⱓ ش óаȹ ΰ 6 ذ 6 Ⱓ ƴѴ.
<22> 19 ڴ 絵ϴ ϴ ǥؽŰ ȹη ϴ Ű ȣ ÷Ͽ 忡 Ͽ Ѵ. <ż 2011.10.14, 2012.2.2>
1. Ӵù ɡ 82׿ Ӵ
2. Ӵ Ӵ༭ 纻
3. ֹεǥ  Ǵ 纻
4. ۿ ȹη ϴ
<23> 22׿ Ű ι 361׿ ̿ Ͽ ȣ ȮϿ ϸ, û 1ȣ Ȯο ƴϴ 쿡 ̸ ϵ Ͽ Ѵ. <ż 2011.10.14, 2012.2.2>
1. ֹεǥ ʺ
2. ๰ ǹ 
3. Ӵ ε Ǵ ๰ 

ҵ漼 Ģ 82
167319ȣ 167433ȣ "ȹη ϴ Ը "̶ ( ɡ ǥ 1 10ȣ ǽ Ѵ. ) Ѵ. ٸ, ְȯ 񱸿( ðǼ Ͽ ΰ Ѵ) õ ϴ Ѵ. < 2005.3.19, 2005.12.31, 2008.4.29>
1. 2003 12 31
2. 120 ̰, ( 1543 Ͽ κа ְ Ǵ ϽǺκ ϰ, 쿡 Ѵ) 60
3. 絵 99 ؽð 4õ
<2014.3.14>
<2012.2.28>
16735 ȣ κ ܼ "ȹη ϴ ε " ͻ  Ͽ (Ǹż Ѵ)ǰų Ͽ ӵǴ 츦 Ѵ. < 2005.3.19, 2005.12.31, 2008.4.29>


2. 2 ߰ Ǵ á
2 ߰ Ǵ
(1) Ӵ(ҷ 16732)
(2) Ư 97, 972, 98 Ӵ(ҷ 16732)
(3) 10 ̻ ϴ (ҷ 16732)
(4) Ư 99, 993 (ҷ 16752)
(5) ȭ纸ȣ 2, 42 ȭ(ҷ 16752)
(6) 1)(ҷ 155)μ ӰϺ 5 ƴ (ҷ 16732)
(7) Ͽ ϰų äǺ Ͽ μ Ϻ 3
ƴ (ҷ 16732)
(8) ƺ 13 Ⱑ 5̻ ϰ  ƴ
6 (ҷ 16732)
(9) ․ٹ ٸ ․ ְŸ ϱ Ͽ 1
ν 12 ش (ҷ 16753)
(10) ․ٹ ε ۿ ϴ (ҷ 167532)
(11) 1ڰ ȥ Ǵ θ 2 ȥ Ǵ հϺ 5
ƴ (ҷ 16755)
(12) ǿ Ҽ ̰ų ش Ҽ۰ (ҷ 16756)
(13) (1)(12)ȣ ܿ 1 ø ϰ ִ ش 絵ϴ
(ҷ 16759)
(14) 1ڰ 絵ϱ ٸ Ͽ Ͻ 2 (ҷ 16757)
(15) Ģ 82 (ҷ 16758)

****
ҵ漼
1673 1 3 ̻ شϴ
10441ȣ "ɷ ϴ 1 3 ̻ شϴ "̶ 3 ̻(1ȣ شϴ ƴѴ) ϰ ִ 1밡 ϴ μ ȣ ϳ ش ƴϴ Ѵ. < 2005.2.19, 2005.5.31, 2005.12.31, 2006.2.9, 2008.2.29, 2008.7.24, 2008.10.7, 2009.2.4, 2010.2.18, 2010.9.20, 2011.3.31, 2011.10.14, 2011.12.8, 2012.2.2, 2013.2.15, 2014.2.21>
1. ȹ 21ȣ ( ""̶ Ѵ) ( 1 شϴ Ѵ) ϴ μ ̿ μǴ ؽð հ Ǵ 絵 3 ʰ ƴϴ
. ÿ Ҽӵ ġ 33ס4
. ú޷ð Ͽ ȹη ϴ
2. 168 ڵϰ Ӵù 6 Ӵ ( "ڵϵ"̶ Ѵ) ڰ Ӵ Ͽ Ӵϴ ϳ شϴ ( "Ӵ"̶ Ѵ). ٸ, 2003 10 29( "ڱ"̶ Ѵ) Ӵù 6 Ӵڵ Ͽ 168 ڵ ƴ ڰ 2004 6 30ϱ ڵ Ӵù 6 ӴڵϿ 168 ڵ .
. Ӵù 23ȣ Ӵ 1ȣ ̻ Ӵϰ ִ ڰ 5 ̻ Ӵ μ ش ̿ μǴ ؽð հ ش Ӵ밳 6( 쿡 3) ʰ ƴϴ
. ڱ ڵϵ ϰ ù 23ȣ ñԸ شϴ Ӵù 23ȣ Ӵ 2ȣ ̻ Ӵϰ ִ ڰ 5 ̻ Ӵ (ڱ Ӵ Ͽ Ӵϴ Ϳ Ѵ)μ ̿ μǴ ؽð հ ش 3 ʰ ƴϴ
. Ӵù Ͽ 298 ̰ (1543 Ͽ κа ְ Ǵ ϽǺκ ϰ, 쿡 Ѵ) 149 ǼӴ 2ȣ ̻ Ӵϴ ڰ 5 ̻ Ӵϰų оȯ( Ͽ Ӵڿ Űϴ 츦 Ѵ)ϴ . ̿ μǴ ؽð հ(ε ݰ 򰡿 ð ִ 쿡 Ѵ) ش Ӵ밳 6 ʰ ƴϴ Ѵ.
. Ӵù 23ȣ Ӵ[̺о(ù 38 ü ϴ μ ڸ ô 2008 6 10ϱ о ü ƴϿ ϴ Ѵ)μ 2008 6 11Ϻ 2009 6 30ϱ ʷ о üϰ ÿ Ѵ]μ . ش 絵ϴ ڴ ش 絵ϴ ϴ ǥȮŰ Ǵ ǥؿŰ Բ 塤 Ǵ û ̺о Ȯμ 纻 ̺о ŸŰ༭ 纻 Ҽ忡 Ͽ Ѵ.
1) 298 ̰ (1543 κа ְ Ǵ ϽǺκ ϰ, 쿡 Ѵ) 149
2) 5 ̻ Ӵϴ
3) ش ̿ μǴ ؽð հ 3
4)
5) 1) 4) Ӵ( "̺оӴ"̶ Ѵ) á 5ȣ ̻ { Ӵ 5ȣ ̻̰ų Ӵ 2ȣ ̻ 쿡 Ǵ Ӵð ̺оӴ ջϿ 5ȣ ̻ ( Ӵð ջϴ 쿡 ̺оӴ á ִ 쿡 Ѵ)}
3. Ưѹ 97972 98 Ͽ 絵ҵ漼 Ǵ Ӵμ 5 ̻ Ӵ ( "Ӵ"̶ Ѵ)
4. ( ⺻ ɡ 121׿ Ư Ѵ) ϴ μ Ⱓ 10 ̻( "ǹⰣ"̶ Ѵ) ( ""̶ Ѵ)
5. Ưѹ 99 993 Ͽ 絵ҵ漼 Ǵ
6. 15561ȣ شϴ ȭ
7. 1552 شϴ ӹ (ӹ 5 ƴ 쿡 Ѵ)
8. Ͽ ϰų äǺ Ͽ μ Ϻ 3 ƴ
82. 1 ƺ 13 塤 Ǵ û(ġ û Ѵ) ΰ ް 168 ڵ 5 ̻( "ǹⰣ"̶ Ѵ)  ϰ,  ƴϰ 6 ƴ ( "Ⱑ"̶ Ѵ)
9. Ͽ ȹη ϴ Ը
10. 1밡 1ȣ 8ȣ 8ȣ2 شϴ ϰ 1 ø ϰ ִ ( "Ϲ"̶ Ѵ)
1 ü ȣ Ѵ. < 2012.2.2, 2014.2.21>
1. ٰ : 15515 ؿϿ ü Ѵ. 15515 ܼ ڰ ϴ 쿡 Ͽ ϵ, 19ȣ 167433ȣ 쿡 ڰ ƴϴ 쿡 ü ϳ .
2. : ū Ͽ ü ϵ, ū ڰ 2 ̻ 쿡 1553 ȣ ڰ .
3. εŸžڰ ϴ ڻ : ü 꿡 ־ ̸ Ѵ.
12ȣ Ӵ ӴⰣ Ưѹ ɡ 97 ؿѴ. ڵϵ ϰ Ӵ Ͽ Ӵϴ Ӵ븦 . < 2005.2.19>
1밡 12ȣ 4ȣ Ǵ 8ȣ2 ӴáӴá Ǵ Ⱑ( "Ӵõ"̶ Ѵ) ǹӴⰣǹⰣ Ǵ ǹⰣ( "ǹӴⰣ"̶ Ѵ) ϱ 110ȣ Ϲ 絵ϴ 쿡 Ӵá Ǵ ( "Ӵõ"̶ Ѵ) 1 Ӵõ 110ȣ Ѵ. < 2005.12.31, 2011.12.8>
4 1밡 Ӵõ ǹӴⰣ ϰ Ǵ (12ȣ 3ȣ Ӵǹȣ Ӵ ƴ Ⱓ 6 츦 Ѵ) ߻ ߻ ϴ Ϻ 2 ̳ 1ȣ Ŀ ݾ 絵ҵ漼 ŰϿ Ѵ. 2ȣ ǹӴⰣ Ưʿ شϴ 쿡 ش . < 2012.2.2, 2013.2.15>
1. 絵ҵ漼
Ϲ 絵 ش Ӵ 12ȣ 4ȣ 8ȣ2 Ӵõ ƴ 쿡 104 Ͽ - Ϲ 絵 4 ޾ 104
2. ǹӴⰣ Ư
. ͻ ȹη ϴ ε ش ǹӴⰣ ϰ ǰų Ӵǹȣ Ӵ ƴϰ ش Ӵ Ӵ롤ϰų ϴ .
. Ǵ 簳߻ ִ 쿡 Ӵǹȣ Ӵ ƴ Ⱓ ش óаȹ ΰ 6 ذ 6 Ⱓ ƴѴ.
1 5 Կ ־ 2 ̻ 絵ϴ Ͽ 1549 ؿѴ.
12ȣ3ȣ8ȣ2 4 ް ϴ ڴ Ӵõ Ǵ Ϲ 絵ϴ ϴ ǥؽŰ ȹη ϴ û ȣ ÷Ͽ Ҽ忡 Ͽ Ѵ. < 2005.2.19, 2005.12.31, 2008.2.29, 2011.12.8>
1. Ӵù 6 Ӵڵ Ǵ ƺ 13  ΰ ΰ
2. Ӵ༭ 纻
3. ֹεϵ Ǵ ֹε纻
4. <2006.6.12>
5. ȹη ϴ
7׿ û 쿡 Ҽ ι 361׿ ̿ Ͽ Ӵõ  Ǵ ๰  ȮϿ Ѵ. <ż 2006.6.12, 2008.12.31, 2010.5.4>
1׿ ұϰ 1 ̻ ϴ ڰ 1 ̻ ϴ ڿ ȥν ȥ 1׿ 13 ̻ شϴ ϰ μ ȥ 5 ̳ ش 絵ϴ 쿡 絵 絵 ڰ (1׿ Ѵ) Ͽ ش 1밡 Ѵ. ٸ, ȥ 5 ̳ ο ش 絵ϴ ÿ ؼ ̸ ƴѴ. <ż 2012.2.2>

1674 13áֱ ̻󿡼 ܵǴ
10442ȣ "ɷ ϴ 1" 154 1븦 Ѵ. < 2010.2.18, 2014.2.21>
10442ȣ 1밡 (ÿ Ѵ. ) տֱ Կ ־ ȹ 21ȣ ( ""̶ Ѵ) ( ȣ ϳ شϴ Ѵ) ϴ Ǵ տֱμ ش ؽð Ǵ տֱ ( ְȯ 4814ȣ Ѵ) ش Ǵ 絵 3 ʰ ƴϴ տֱ ̸ ƴѴ. < 2008.2.29, 2010.2.18, 2014.2.21>
1. ÿ Ҽӵ ġ 33ס4
2. ú޷ð Ͽ ȹη ϴ
10442ȣ ȣ ϳ شϴ ð տֱ 3 ̻ ش ƴѴ. < 2008.2.29, 2010.2.18, 2014.2.21>
1. 2
2. 167312ȣ 8ȣ 8ȣ2 ϳ شϴ
3. Ͽ ȹη ϴ Ը
4. 1밡 1ȣ 2ȣ شϴ ϰ 1 ø ϰ ִ
2 3 Կ ־ 16732 7 ؿѴ.
1 Ǵ 1տֱ ̻ ϴ ڰ 1 Ǵ 1տֱ ̻ ϴ ڿ ȥν ȥ 10442ȣ տֱ 3 ̻ ȥ 5 ̳ ش 絵ϴ 쿡 絵 ڰ 2׿ տֱ Ͽ ش 1밡 տֱ Ѵ. ٸ, ȥ 5 ̳ ο Ǵ տֱ ش Ǵ տֱ 絵ϴ ÿ ؼ ̸ ƴѴ. <ż 2012.2.2, 2014.2.21>

1675 ܱ⺸ úμ
10412ȣ "ɷ ϴ " 8913ȣ úμ Ѵ.



3. 1ð 1տֱ ߰ Ǵ á
1ð 1տֱ ߰ Ǵ
(1) 2 ߰ Ǵ
(2) 1ڰ 絵ϱ ֱ Ͽ Ͻ 1ð 1ֱ (ֱ
Ϻ 2 ƴ )
(3) տֱ Ϻ 2 Ͽ 絵ϴ μ ߾
絵ϴ
- 1 1
- ϰ Ǵ ϰ 2 ̳ 絵
- ϰ 2 ̳ ̻ϰ 1 ̻ ֿ
(4) 1 1 ֱ ȯǾ Ⱓ ֿ
(ü) 絵ϴ ϴ
- ΰ ü ϰ 1 ̻
- ϰ Ǵ ϰ 2 ̳ ü 絵
- ϰ 2 ̳ ̻ϰ 1 ̻ ֿ ​
← End



[Title]
* 絵ҵ漼 ߰ Ǵ .



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