|
|
ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
∗ [LANGUAGE Translation] You can use Google Translate application to see in your own language the pages in this website. For your convenience, click the "Google Translate(Select Language)" |
FEE Ұ |
| |
λ |
| |
TAX |
| |
뵿 |
| |
|
| |
Ư PAT ǥ |
| |
Ѽ |
| |
ART |
| |
|
| |
|
| |
USA ̹ VISA |
| |
ȥ |
| |
Foreign Clients |
| | | |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Start →17 ε õ 1. 2. ۼƼ 3. Ⱥй 4. - ݸ 1 (Role of Math in Real Estate Business) ε ó ſ ߿ Ѵ. εŷ ־ ༭ ۼϴ ҵǾ ŷ () ε ŷ о߿ õǾ ִ. ĶϾ ε ڰݽ迡 () ԵǾ ִ. 忡 ε ⺻ ϰ Ѵ. (1) ⺻ ô(Basic Measurements) (LINEAR) 1 ġ(INCH : IN. 2.54cm. հ ù° ) 1Ʈ(FOOT : FT ߹ٴϳ . 뷫 30cm ̷ ϴ ) = 12ġ(INCHES : IN. ) 1ߵ(YARD : YD) = 3Ʈ(FEET : FT ߺ ϳ . 3FT 1Yard̰, 뷫 1m ϴ ) 1ε(ROD) = 16.5Ʈ(FT) = 55ߵ(YD) 1(MILE) = 5,280Ʈ(FT) = 1,760ߵ(YD) = 320ε(ROD) ( : SQUARE) 1Ʈ(SQ.FT 1 = 43.57 SQF. 30 뷫 1,300SQ.FT ̹Ƿ, ѱ ñԸ 30 Ʈ 1000SQFT ϰ ϸ ϴ. ) = 144ġ(SQ.IN.) 1ߵ(SQ.YD) = 9Ʈ(SQ.FT) 1Ŀ(ACRE) = 43,560Ʈ(SQ.FT) = 4,840ߵ(SQ.YD) = 160ε(SQ.RODS) = 1000 (CUBIC) 1ԹƮ(CU.FT) = 1,728Թġ(CU.IN) 1Թߵ(CU.YD) = 27ԹƮ(CU.FT) ǥ(LAND DESCRIPTION) 1ũ(LINK) = 7.92ġ(INCHES) 1Lot = 25ũ(LINKS) 1ü(CHAIN) = 100ũ(LINKS) = 66Ʈ(FT) = 4ε(RODS) 1(MILE) = 80ü(CHAINS) 1Ŀ(ACRE) = 43,560Ʈ(SQ.FT) = 1,000 1Ÿ(TOWNSHIP) = 36(SECTIONS) = 36渶(SQ.MILES) = 23,040Ŀ(ACRES) 1(SECTION) = 1渶(SQ. MILES) = 640Ŀ(ACRES) = Ÿ 1/36 1Ŭ(CIRCLE) = 360(DEGREES = ) 1(DEGREE) = 60̴(MINUTES = ) 1̴(MINUTE) = 60(SECONDS = ) (2) (Area Measurement) ̶ Square Feet(Ʈ) Lot ȿ ִ ǥ ũ⸦ Ѵ. 簢 Lot(rectangular Lot) (Opposite Sides) ̰ 2 ̷ 4 ̴. κ Lot 簢 ϰ ִ. 簢 Lot ̿ ؼ . =̴̡. ﰢ Lot(Triangular Lot) 3 ̴. ﰢ Lot غ ̸ Ͽ ġ 2 . =غ̡2̴. Lot(irregular Lot) ϳ ܼ Ǿ ̴. Lot Lot 簢̳ ﰢ ɰ , Ŀ Ͽ ġ ν ü ´. ü = S + T (Total Area = Area S + Area T)̴. (3) (Volume of a Structures) Ǵ Ǵ Թ濡 Ͽ ġ ȴ. Ϲ â ǹ Ӵ ȴ. 濡 ġ ٴ ̸ װ Lot Ȱ ؼ Ѵ. Թ濡 ġ (Total Air Space) ̴. (), () ̸ Ͽ ´. = ̴. 2 ۼƼ (Percentage Problems) ε ڰ ڰ ε ó ϰ Ǵ κ ַ ۼƼ ϴ ̴. ۼƼ() μ(the Three Factors) ִ. ұݾ ڱݾ̴(P). ̴(R). ҵݾ ڱݾ ȸϴ ݾ̴(M). μ ڰ ִ. μ(the Missing Factor) ã ִ. ҵ ݾ = ұݾ, M % = P ݾ = ҵݾ, P % = M ҵ ݾ ұݾ = , M P = % ۼƼ ٷ Ģ ̵ ϳ ϰ ִ. ۼƼ ̵ μ ߿ ϰ ִµ ̿ 3 ڸ ִ. Ÿ ҵ(MADE) (PAID) (%) ȸ(RETURN) (INVESTMENT) ȸ (RATE OF RETURN) (PROFIT) (COST) (RATE OF PROFIT) Ŀ̼(COMMISSION) (PRICE) Ŀ̼ (RATE OF COMMISSION) (NET INCOME) ġ(VALUE) ںȭ(RATE OF CAPITALIZATION) (INTEREST) (PRINCIPAL) (RATE OF INTEREST) (1) Ŀ̼(Commission) Ŀ̼(Commission)̶ ε ŷ ߰ϴ ε Ŀ Ḧ Ѵ. Ŀ̼ ŸŰŷ ϼŲ ε 븮 ϴ ݾ̴. Ŀ̼ Ŀ̼ ϱ Ͽ Ǵ ǸŰ (ۼƼ)̴. ε 븮 װ ϰ ִ ŷ Ḧ ް ˰ Ѵ. κ ε ŸŰŷ ־ ŷ ߰ϴ ߰ε Ŀ̼ǿ Ͽ Ḧ ´. ε ڰ ε 븮μ ڽ Ŀ̼ Ѵٴ ſ ̴. Ŀ̼ ߰ ŸŰμ ⺻(ұ, P) Ŀ̼ (%) Ͽ (ҵ, M) 븮 Ŀ̼ ϵ Ǿִ. M=P% ϰ ȴ. 10 ¥ ŸŰ ϼ 쿡 6% Ŀ̼ ̶ 10(P)0.06(%) = 6 õ (M), Ŀ̼ 6 õ ̴. Ŀ̼ Ŀ ۽ Ǵ Ǹ Ŀ Ŀ йϴ 쿡 6 õ Ŀ̼ ݾ Ʒ . (2) Ͱ(Profit and Loss) Ͱ ٷ (value or cost) ؾ Ѵ. value(ġ) cost() ε 꿡 ȣ ȯ ȴ. װ 꿡 Ͽ ݾμ ġ ϱ ̴. Ͱ ߿ (Key Terms) ǸŰ(Selling Price) : () (+)ϰų ս (-) ̴. (Cost) : 氡 Ǵ ҷµ, Ͱ ս DZ ġ̴. 1 + % (Profit) : Ŀ ۼƼ 100% ū ̴. ȯϸ (100%) ϱ(+) ۼƼ̴. ݺ 50% Ǹ 쿡 ǸŰ(100%+50%=150%) 150%(1.50) ȴ. ͱݾ 쿡 ǸŰ(Selling Price) (Cost) Ѵ. 1 - % ս(Loss) : ս Ŀ Ǵ ۼƼ 100% ̴. ϸ (100%) (-) ս ۼƼ̴. ݺ 30% ǸѴٸ ǸŰ(100%-30%=70%) 롿70%(0.70) ȴ. սǾ(30%) ϱ ؼ (Cost)κ ǸŰ(Selling Price) ȴ. ۼƼ ϴ ִ. ٽ ڸ 꿡 ־ ۼƼ 100% ũ ս 꿡 ־ ۼƼ 100% ٴ ̴. (3) ݰ ڰ(Principal and Interest Calculations) ڸ 30 / (డ) Ѵ. 1 = 360( )̴. ε 븮 Ϻημ ʿ ݰ ڸ Ͽ ִٴ 븮μ ɷ ŷڸ ִ ߿ Ұ ̴. ڴ Ÿ Ⱓ Ͽ ϴ ̴. Ʈ 쿡 Ӵο ǹ 뿡 (rent) ϴ Ͱ 쿡 ڿ 뿡 Ḧ ϰ ȴ. ᰡ ̴. ܸ ̺ڱݻ ڸ ǥϴ Ǵ ̴. κ ڹ (paid) ΰǴ (%) õǾ ־ ڸ ϵ 䱸Ѵ. տ M=PR(%) ̿ϰ ȴ. ڰ꿡 ־ Ư Ⱓ(time) ݵ ݵȴ. Ⱓ ΰ Ѵ. 1, 1/12, Ϸ 1/360 . (interest) I Ʒ ȴ. I=PRT, = (paid) (%) Ⱓ(time)̴. ݰ ڰ꿡 ־ (I), (P), (R) Ǵ ˷ ϳ ãƳ ̴. : I=PRT : P= : R= Ⱓ : α T=1/12 Ǵ 0.0833 ݳ α T=1/2 Ǵ 0.5 Annual = 1ȸ Semiannual = 6 2ȸ Biannual = 1 2(ݳ⸶) Semimonthly = 2 Biennial = 2 Bimonthly = 2 Monthly = ſ 1Year = 12 = 52 = 360 1Month = 30 ̶ ΰ ۼƼ̴. (4) īƮ Ʈ(Discount Point) 1 Discount Point = 1% 1 Discount Point 1% 1/8 ´. īƮ Ʈ ø Ͽ ڰ ΰϴ δ̴. : 15 () 1%(1Ʈ) = 1 õ 5 , 4 Ʈ ϸ {15 () 1%(1Ʈ) = 1 õ 5 } 4 = 6 õ ȴ. 3 Ⱥй(Prorations) ε ż ε꿡 ε ŸŰŷ Ϸκ ۵ȴ. Ⱥй̶ ũ(Escrow) ̳ Ͽ ̸ ¥ Ͽ Ÿ ڰ ε ŷ Ͽ Ǵ ̳ йϴ ̴. ̷ Ⱥй Ÿ Ȯ ҴϿ ϴµ ִ. ̷ ͵ Ÿ ڰ ϰų Ǵ ϰ Ⱓ Ͽ еȴ. Ⱥй м ϴ , ΰ ʿ䰡 ̴. Ϲ Ⱥй Ǵ ü δ , , ȭ , Ưΰ(Assessment) Ǵ Եȴ. Ÿ ÿ Ǵ , ũ(Escrow) , ŸƲ , Ƽ īƼ Ʈ Ǵ Ⱥй ʴ´. ڴ , 꼼 6 Ǵ 1 , ȭ , , 5 ϰų ϰ ȴ. ߿ ŸŴ 뺯 ΰ̴. żΰ ŵ 꼭 ĺα 꼭 ۼϱ Ͽ Ǵ ̴. 꼭 ż 꼭 ŵ 꼭 κ ȴ. ̵ (Debt Column) 뺯(Credit Column) . ä ؾ ̴. ŵΰ ż 꼭 ϴ κ ų Ǵ ̵鿡 ΰǴ ݾ Ѵ. Ű ż ϸ, ̳ 꼼 ŵ Ѵ. 뺯 ڻ ̴. ŵΰ ż 꼭 뺯 ϴ ų ݾ Ѵ. Ÿ μ Ÿ żο ȯ ݾ ̹Ƿ ż 꼭 뺯 Ǹ, ŵ 꼼 Ÿ Ǿ ŵο ȯ ̹Ƿ ŵ 꼭 뺯 ȴ. Ÿ Ǿ ̴ ż ݾ̹Ƿ ż 꼭 Ÿ ŵ ̸ ȯ Ǹ Ƿ ŵ 꼭 뺯 Ÿ. Ÿ ŸŴ εκ , ̴ ż ŵκ ƾ ̹Ƿ ż 꼭 뺯, ŵ ̸ żο Ͽ ̹Ƿ ŵ 꼭 ݿȴ. Ÿ 꼭 Ի , Ű ù ǰ żο ų Ǵ żκ ; ϴ ݾװ ŵκ ݾ ȴ. ũ(Escrow) 꼭 뺯 , ǥõȴ. (1) () Ⱥй Կ ־ ũ(Escrow) ȸ簡 30(డ), 1 360( ) Ѵٴ ؾ ̴. ڿ Ǵ Ծ мμ Ÿ ִ. и 30 ǰ ڴ ũ(Escrow) ΰ پϴ. : ̹ ҹ ᰡ 1õ5̸ ũ(Escrow) 11Ͽ ȴٸ Ʒ , ŵ 5 ް ǰ ż 1 õ ȴ. ŵ : 10/30 1,500 = 5 ż : 20/30 1,500 = 1 õ ũ(Escrow) Ϸκ ż ۵ȴٴ ؾ Ѵ. (2) 꼼() 꼼 ȸ ۵Ǵ 7 1 Ǵ ȸ ߰ 1 1Ϻ Ͽ ȺйѴ. ̵ 2ȸ α 6 Ⱓ ϸ, ڿ κ ¥ Ѵ ŵ ε 30 ε ŸŰ 60 ̰, ũ(Escrow)찡 9 30 Ͽ . 꼼 1 Ǿ 10 ε ֿ Ǵµ, 1 꼼 11 1 Ϻ 12 10 ̿ ϵ ϸ 2 꼼 2 1 4 10 ̿ ϵ Ѵ. Ƿ ŵ 7 9 꼼 ؾ Ѵ. ũ(Escrow)쿡 Ⱥй 꼼 ŵ ϸ ŸŰ ʴ´. 꼼 1 %̹Ƿ 30 1 % 3,000 ̸ ̰ 1 б 1,500Ұ 2 б 1,500ҷ 꼼 ´. ŵ 7 9 꼼 ʾǷ 1 б 1,500 ߿ 750 ؾ ϹǷ ũ(Escrow) Ⱥй ŵοԼ 750 Ƽ żο Ͽ ż 12 10 ϱ ż 10 12 ؾ 750 Ͽ 1,500 꼼 Ͽ Ѵ. ż 10 60 ҿ ε ϹǷ 60 1 % 6,000 꼼 1 б 3,000 , 2 б 3,000 ؾ ϴµ ż 10 12 꼼 1,500 ؾ ϴµ 750 Ҹ ϿǷ 750 ߰ ް ȴ. 2 б 꼼 1,500 ߰ ݰ ߺεȴ. . (2) 꼼() 꼼 ȸ ۵Ǵ 7 1 ̱ ѱ ȸ迬 7 ۵ȴ Ǵ ȸ ߰ 1 1 Ϻ Ͽ 2ȸ Ͽ Ⱥй Ѵ. ̵ 2ȸ α 6 Ⱓ ϸ, ڿ κ ¥ Ѵ ŵ ε 30 ε ŸŰ 60 ̰, ũ(Escrow) 9 30 Ͽ . 꼼 ų 1 Ǿ ݰ 10 ε ڿ Ǵµ, 1 꼼 11 1Ϻ 12 10 ̿ ϵ ϸ, 2 꼼 2 1Ϻ 4 10 ̿ ϵ Ѵ. Ƿ ŵ 7 9 꼼 ؾ Ѵ. ũ(Escrow) Ⱥй 꼼 ŵ ϸ ŸŰ ʴ´. 꼼 1%̹Ƿ 30 1% 3,000̸, ̰ 1б 1,500Ұ 2б 1,500ҷ 2 꼼 ´. ŵ 7 9 꼼 ʾǷ 1б 1,500 ߿ 750 ؾ ϱ , ũ(Escrow) Ⱥй ŵκ ŵ 750 Ѱܹ żο ϸ, ż ŵ Ͽ Ͽ 10 12 ؾ 750Ұ ջϿ 1,500 12 10ϱ 꼼 Ͽ Ѵ. , ż 60 ҿ ż ڽ ε 10 ϹǷ, 60 1 % 6,000 꼼 1б 3,000, 2б 3,000 ؾ Ѵ. żμ 71Ϻ 1231 10 12 ̹Ƿ 1 꼼 ؾ 3000 1,500 ؾ ϴµ, ŵκ κа Բ 750Ҹ ϿǷ 750 ߰ ݰ ް ȴ. 2б 꼼 1,500 ߰ ݰ ߺεȴ. . 4 (Depreciation - for Tax Purpose) ̶ ǹ ٸ ü() ־ ġ Ѵ. Ϲ ҵ漼 ű ȹ 1 ⸶ ϴ, ̸ (straight - line)̾ Ѵ. (Straight - Line Depreciation) ǹ(Ǵ ) Կ ų ݾŭ 谨 ν ں ȸϴ ̴. ̰ ǹ̳ ġ ð Ѵٴ ٰŷ ϴ ̴. ǹ ų ϰ ݾŭ Ѵ. ٷ ʴ´ٴ ؾ Ѵ. (A) = , A = ̴. û Ϲ ְſ ε 27.5, ε 39 Ѵ. ← End |
|
|
|
[Category]
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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. |
FEE Ұ |
| |
λ |
| |
TAX |
| |
뵿 |
| |
|
| |
Ư PAT ǥ |
| |
Ѽ |
| |
ART |
| |
|
| |
|
| |
USA ̹ VISA |
| |
ȥ |
| |
Foreign Clients |
| | | |
|
|