[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
∗ [FOR AlienS - ENGLISH LANGUAGE LEGAL SERVICES in Counseling, Application and LITIGATION & TRIAL IN COURTS and TRIBUNALS in KOREA]
INTERNATIONAL DIVORCE, CIVIL, REAL ESTATE, PERSONAL INJURY, DAMAGES, TRAFFIC ACCIDENT, FRAUD, PENAL LAW, CRIMINAL TRIAL, FELONY, GUILTY PLEA, LEASE, RENTAL LAW, IMMIGRATION, INVESTMENT, TAX, INCORPORATION, TRADE, CONTRACT, DISPUTE IN CORPORATION, GOVERNMENT TREATMENT, REFUGEE, REMOVAL, VISA, PERMANENT RESIDENCE, CITIZENSHIP]
For more information for the services Attorney LEE provide for the Aliens who want for legal services in Korea, Please do not hesitate to click the below MENU link for "SERVICES FOR AlienS".

∗ [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
| |
[Category]
ûҼ
  • λҼ
  • λҼ ȳ(Ȧ Ҽ)
  • ,ǻǥ,ǻ,
  • ༭ ۼ
  • (,,,Ź)ŷ
  • ɻ, λ,
  • ߰,ε߰
  • εҼ
  • λ ǽû,Ǽ
  • ,
  • Ʈ,հǹ,ں,
  • ,ûҼ
  • Ź εҼ
  • , 㰡 üҼ
  • ε ,,
  • ûҼ
  • ,,簳
  • ûҼ
  • ,,ð,󰡰
  • Ҽ M & A
  • Ļ,ȸ
  • Ļ,ȸ û븮
  • U.S.A. California Real Estate Transaction LAW (̱ ĶϾ εŷǹ)
  • U.S.A. California Civil Procedure Code (̱ ĶϾ λҼ۹)
  • U.S.A. Illinois Civil Procedure ACT (̱ ϸ λҼ۹)
  • U.S.A. Trust Law and Principles ̱Ź ؼ
  • U.S.A. Federal Rules of Civil Procedure (FRCP. ̱ λҼ۱)
  • U.S.A. Uniform Prudent Investor Act (UPIA. ̱ ǥ ڹ)
  • U.S.A. Uniform Trust Code (̱ ǥ Ź 𵨾)
  • U.S.A. Uniform Principal and Income Act (UPAIA. ̱ ǥ й 𵨾)
  • U.S.A. California Trust Code (̱ ĶϾ Ź)
  • U.S.A. California Civil Code (̱ ĶϾ ι)
  • ȸ,,
  • Ӵ
  • Ӵ
  • ༭ ۼ, , ı, ı, , ع
  • , ǥ, ðǥؾ
[Category]
ûҼ


[Title]
սɻ
Start →

ŷǾ: б ŷ ڷ
ŷǾ  

     սɻ  


ŷȸ 1999 - 2 ȣ
  װŷѹ( ""̶ Ѵ) 75 Ͽ սɻ Ѵ.
                           1999 4 15
ŷȸ
.
   71 ŷо߿ ϴ ,
Ÿ Ұ شϴ , ȿ ȿ ߻ϴ , ȸ Ұ
ȸ տ شǴ ο ɻ Ѵ.< 99.4.15>
.
ɻؿ ϴ Ǵ .
1. "̽ɻ "̶ 1 شϴ Ѵ.
(1) ڰ װŷѹ (""̶ Ѵ) 11 Ư(
1ȣ 2ȣ ڿ ϸ, "Ư"̶ Ѵ) شϴ
(2) ȸ( -4 -5 ȸ ȸ縦 Ѵ. ɻؿ
) 谡 ƴϴ
(3) 122 Ըȸ(Ư Ѵ) ƴ ڰ ȥ ϴ
2. "Ϲݽɻ "̶ ̽ɻ ̿ Ѵ.
3. "ȸ"̶ ȸ ȸ 11 ȣ 迡 ִ ( 3ȣ Ư
ϸ, "Ưε"̶ Ѵ) Ѵ.
4. "ȸ" ֽ桤 쿡 ֽ 桤ϴ ȸ, ӿ 쿡 ڱ ӿ Ǵ
( ""̶ Ѵ) Ͽ ȸ ӿ ϰ ϴ Ըȸ, ο ȸ缳
( 715ȣ شϴ ȸ缳 Ѵ. ) 쿡 ȸ,
쿡 պ ϴ ȸ, 쿡 ȸ縦 Ѵ. ٸ, ȸ Ưμ ȸ簡
ڰ ֽ 桤ϰų ȸ缳 ϴ 쿡 ȸ縦 Ѵ.
5. "ȸ" ֽ桤 쿡 ֽ ȸ, ӿ 쿡 Ըȸ
ӿ ȸ, ο ȸ缳 쿡 Ǵ ȸ, պ 쿡 պ Ҹ
ȸ, 쿡 絵ȸ縦 Ѵ.
6. " ϴ " Ǵ " "̶ տ ŷо߿
Ͽ Ư Ǵ ǰ ݡǰ Ÿ ŷ
ġų ĥ ִ ¸ ʷϰų ׷ ¸ ȭϴ ϰ, "Ѽ"
Ǵ " Ѵ" ׷ ¸ ʷϰų ׷ ¸ ȭ Ѵ.
7. " "̶ 迡 ִ ȸ簣 Ѵ.
8. " "̶ 꿡 ǰ(뿪 Ѵ. ) Ǹſ ̸
־ ϴ ܰ迡 ִ ȸ( " 迡 ִ ȸ" Ѵ) Ѵ.
9. "ȥ "̶ Ǵ ̿ Ѵ.
10. ""̶ ŷо߿ ޵ ǰ ѱݾ ߿ ȸ簡 ǰ ݾ ϴ
Ѵ. ⵵ 1Ⱓ Ǹž(⵵ ķμ
ž ˱ 쿡 ⵵ 1Ⱓ Ǹž Ѵ) Ͽ Ѵ. ٸ,
ݾױ ϱ ϰų 쿡 Ǵ ɷ± ִ.
                 ȸ ػǰ Ǹž(Ǹž )
= --------------------------------------------------
                     ػǰ Ǹž(Ǹž )

. ̽ɻ
   ̽ɻ Ѽ ϸ Ģ Ű ǿθ ɻϿ Ű
15 ̳ ɻ Űο 뺸Ѵ.
. Ϲݽɻ
   7( )1׿ شϱ ؼ ȸ簣 ɻؿ 谡 Ǿ
ϸ, Ϲݽɻ ɻؿ Ѽ Ǵܱ  Ͽ ɻѴ.
. Ǵܱ
   պ Ǵ 쿡 谡 dz, ֽ, ӿ Ǵ ȸż 쿡 ȸ
ȸ翡 ؼ 1 3 ϴ ȸ簣 谡 ȴ.
1. ֽ Ǵ ( "ֽļ" Ѵ)
  . ȸ ֽļ 50/100 ̻
  . ȸ ֽļ 50/100 ̸̴ ȣ 1 شϴ
    (1) ֽļ 1 شϰ ֽĺл굵 ֱ翡 ȸ谡
    (2) ȸ簡 ֿ κ ȸκ ޹޵, ȸ ֿ 꿡 ־
ִ
2. ӿ
  . ȸ ӡμ ȸ ӿ ϰ ִ ( "" Ѵ) ȸ
ӿѼ 3 1 ̻ μ ȸ ȸ 濵ݿ ִ
  . ڰ ȸ ǥ̻ ȸ 濵ݿ ִ ϴ
3. ο ȸ缳
   ȸ簣 δ ֽļ Ǵܱ ؿѴ.
. ŷо Ǵܱ
   ŷоߴ 谡 ִ ŷо߸ ϸ, ŷ, ŷ, ŷܰ, ŷ 
е ִ.
1. ŷ(ǰ)
  . ŷоߴ ŷǴ Ư ǰ(뿪 Ѵ. ) Ⱓ ǹִ
λ ǰ ǥ ڰ ̿ Ͽ Ÿ ȯ ִ ǰ Ѵ.
  . Ư ǰ ŷо߿ ϴ δ Ͽ ǴѴ.
    (1) ǰ ȿ 缺
    (2) ǰ 缺
    (3) ڵ üɼ ν ׿
    (4) Ǹڵ üɼ ν ׿ 濵ǻ
    (5) 17(ڷ з)1 Ͽ û ϴ ѱǥػз
2. ŷ()
  . ŷоߴ ٸ ǰ ϳ Ư Ⱓ ǹִ
λ ̷ ǥ ڰ ̿ Ͽ Ÿ ȯ ִ ü Ѵ.
  . Ư ŷо߿ ϴ δ Ͽ ǴѴ.
    (1) ǰ Ư(ǰ м, , ļռ) Ǹ ɷ(ɷ, ǸŸ )
    (2) ȯɼ ν ׿ ڵ ȯ
    (3) Ǹ ȯɼ ν ׿ 濵ǻ
    (4) ð, , 鿡 ȯ ̼
3. ŷܰ
   ŷоߴ , , Ҹ ŷܰ躰 ȹ ִ.
4. ŷ
   Ư Ǵ ǰ Ư Ͽ ǰ, Ǵ ŷܰ躰 Ư ڱ ϴ 쿡 ̷
ڱ ŷо߰ ȹ ִ.
. Ѽ Ǵܱ
   Ѽ ȸ ȸ簣 踦 Ͽ , , ȥ
Ͽ ǴѴ.
1.
   ϴ ο ؼ ߻Ȳ, ؿܰ Լ
Ȳ, ű ɼ, ڰ ɼ, ǰ 翩
Ͽ ɻѴ.
  . ߻Ȳ
    (1) ߵ
      () ȸ ȸ հ谡 1 شǴ 쿡
ִ.
         50/100̻
         3 ̳ Եǰ 3 հ谡 70/100 ̻ . ٸ 1 شϴ 쿡
ƴ ִ.
   ) 2 Ǵ : 30/100 ̸̰ 1 ִ
   ) 3 Ǵ : 1, 2 Ǵ 2, 3 ִ
   ) 1, 2 2, 3 ʰ 3
4 ִ
      () ()-迡 " " ȸ 100 75
̸ 츦 Ѵ.
      () () شϴ ټ 쿡 ִ. ټ
5/100 ̸ 츦 Ѵ.
      () () شϴ ŷо߿ 뷮Żڰ ϴ (뷮Żڰ  ȸ   
ܿ ϰų ȸ Ըȸ̰ 뷮Żڰ ׷ ƴ 츦 Ѵ)
ִ. () "뷮Ż" ȸ(Ư
Ѵ) ž ŷо߿ ޵ ѱݾ(ػǰ Ǹž Ǹž Ѵ)
ϴ () ǿ شǴ ڸ Ѵ.
    (2) ߵ ȭ
      ߵ Կ ־ ֱ Ⱓ ߵ ȭ߼ Ѵ. ֱ Ⱓ ߵ
ϴ ִ 쿡 ڰ ϴ ɼ
ִ. ű, Ư 迡 ȭ ʷ ִ θ Ѵ.
  . ؿܰ Լ Ȳ
    (1) ϰų ŷо߿ ǰ ϴ ϴ ߼ ִ 쿡 տ
ɼ ִ. ؿܰ ԰ɼ Կ ־
Ѵ.
      () ǰ ޻Ȳ
      () 츮 尳 ܱ Ȳ
      () 翩
      () ϰȹ
      () Ÿ 庮
    (2) ȸ ǰ 忡 쿡
տ ɼ ִ.
  . ű ɼ
    (1) 忡 ű ϳ ϰ ̷ ִ 쿡 ҵǴ
ٽ Ƿ ɼ ִ.
    (2) ű ɼ Կ ־ Ѵ.
      () 庮
      () ʿּ ڱݱԸ
      () Ư Ÿ
      ()
      ()
      () 迭ȭ ǸŸ
      () ǰȭ
    (3) 1 شϴ ȸ簡 ִ 쿡 ű ִ.
      () 忡 ǻ ڰȹ ǥ ȸ
      () ü ߿ ƴϴ 忡 ִ 忡 Ⱓ
ǹִ λ ̷ ߴ Ժ̳ δ ϳ
忡 ǴܵǴ ȸ
  . ڰ ɼ
      տ Ͽ ڰ ݡŷǿ   
̷Ⱑ 쿡 ɼ ִ. ڰ
δ Ͽ ǴѴ.
    (1) ֱ Ⱓ ŷо߿ ŷǴ ǰ ŷо߿ ʴ ǰ հݿ
Ҵ
    (2) ŷо߿ ŷǴ ǰ μ 迡 ִ ڰ Ⱓ
ϰ ִ
    (3) 迡 ִ ڰ ϴ ǰ , 迡 ִ ڰ Ǹ

    (4) 迡 ִ Ȱ Լ
    (5) δ ̷ ־
  . ǰ
    (1) ȿ鿡 ϳ Ǵ Ÿ ϰ ִٰ 쿡
ߴްɼ, ǸŰ 缺 ǰ 忡 ġ Ѵ.
    (2) ŷ   ϰ ִٰ   쿡 尣 , ۼ ۱
ɼ, 忡 ִ Ը α ؽ忡 ġ Ѵ.
2.
     ϴ δ Ͽ ɻϵ, ȿ
Ѵ.
  . ȿ
    (1) ȸ簡 ǿ شϴ 쿡 迡 ִ ż Ǵ Ǹż ν
ִ.
      () ȸ(ȸ Ưε Ѵ) 1--(1)-() ǿ ش
Ǵ
      () ȸ(ȸ Ưε Ѵ) ž ؽ Ѱ޾׿ ϴ
1--(1)-() ǿ شǴ
    (2) ȿ ǴԿ ־ ȸ ̿ܿ Ѵ.
      ()
      () Ͽ ڰ ü  ޼Ǹż Ȯ ɼ
      () 迭ȭ
      () ȸ ȹ
      () ڰ ɼ
      () տ õ ǰ 迡 ִ ǰ Ǵ ⹰ Ȳ 忡 ġ

  . Ÿ
       ̷ų ӵ ܰ迡 ϰ ̷ ʿּڱݱ
ϴ ٸ ڰ 忡 ϴ 庮 ϴ 쿡
ɼ ִ.
3. ȥ
     ȥ ϴ δ Ͽ ɻϵ,
ؿο Ͽ Ѵ.
  .
   ȥ ǿ شϴ 쿡 ν ŷо߿
ִ.
    (1) ȸ簡 Ըȸ
    (2) ȸ簡 1 شϴ .
      () , , Ű   ǰ ϴ ƴϾ ȿ
ٸ ŷо߿ Ͽ Ǵܵ
      () ŷо߿ ɼ ִ ȸ Ͽ ŷо ڵ   
ʰ ִٰ Ǵܵ
    (3) ȸ 1--(1)-() ǿ ش
    (4) ȸ ȸ ټ ڰ Ը, ڱݷ 鿡
  . Ÿ
    (1) ȸ ڱݷ, ޴ɷ, , Ǹŷµ ɷ Ǿ ػ
ǰ ݰ ǰ ڸ Ǵ 쿡
ɼ ִ.
    (2) ʿּڱݱԸ ϴ ٸ ڰ 忡
ϴ 庮 ϴ 쿡 ɼ ִ.
. ȿ ȿ ȸ Ұ ȸ Ǵܱ
1. ȿ ȿ Ǵܱ
  . 721ȣ ȿ ȿ ꡤǸš  ȿ ȿ
Ǵ ΰü ȿ ȿ ϸ ̷ ȿ ȿ ߻δ Ͽ
ǴѴ. ȿ ȿ ϳ ߻ Ͽ Ѵ.
    (1) ꡤǸš  ȿ ȿ Ͽ ǴѴ.
      () Ը 꼳 ա ոȭ ִ
      () Ǹ ϰų ȰϿ Ǹź ߰ų Ǹ Ǵ Ȯ ִ
      () Ȱ Ǹ Ǵ Ȯ ִ
      () ۡü ν ִ
      () ȣ Ǵ η¡ڱ Ȱ Ǵ ȿ ̿  Ͽ ɷ
Ű
      () Ÿ ִ
    (2) ΰü ȿ ȿ Ͽ ǴѴ.
      () 뿡 ⿩ϴ
      () ⿩ϴ
      () Ĺ濬 ⿩ϴ
      () ΰȰ ⿩ϴ
      () ȯ ⿩ϴ
  . ȿ ȿ տ δ ޼ϱ ̾ ϸ Ǵ ؿ Ѵ.
    (1) Ȯ, ü ƴ ٸ δ ȿ 븦 Ű
    (2) 귮 , ƴ
  . ܸ ϱ ؼ "" ϴ ȿ ȿ տ غ Ŀ
Ѵ.
2. ȸ Ұ ȸ Ǵܱ
  . 722ȣ ȸ Ұ ȸ ȸ 繫 ȭǾ ޺Ҵ ¿ ó
ų ϳ ޺Ҵ ¿ ̸ Ǵ ȸ縦 ϸ ̴ Ͽ ǴѴ.
    (1) Ⱓ ǥ ںѾ ںݺ ¿ ִ ȸ
    (2) Ⱓ ͺ ڰ μ Ⱓ ڸ ϰ ִ ȸ
    (3) Ļ 1221 Ǵ 1231 Ļ û ȸ
    (4) ȭǹ 13 ȭǰ û ȸ
    (5) ȸ 30 û ȸ ,
    (6) ȸ翡 Ͽ ä νä ϱ Ͽ ȸ 濵 Ӱ üϿ
ϴ ȸ
  . ܸ ޱ Ͽ ȸ  Ұ ȸ ǴܵǴ 쿡 ǿ شǾ Ѵ.
    (1) ƴϴ ȸ 꼳 忡 ȰDZ
    (2) պ Ѽ ٸ ̷
. Ұ Ǵܱ
   73 Ͽ Ǵ Ÿ Ұ Ǵ ٸ
ݵǰų δ Ѵ. Ǵ ÿ شϴ 쿡
Ұ .
  . ٸ ĥ ִ ڱ ŷ ̿ϰų ̷ ִ Ÿ ̿Ͽ
ٸ Ÿ ְų Ÿ ˸ ̿ Ͽ ϴ
  . ٸ δ ϰų Ÿ δ ſ Ѽս ٸ
Ÿ ְ ̿ Ͽ ϴ
  . ǰŷ ǹ ϰų Ÿ Ǹ Ͽ ϴ
  . ٸ ȸ ָ , , Ǵ δϿ ϴ
  . ȸ ӿ , Ͽ ϴ
  . ȸڷ ۼϿ δϰ ϴ

                     Ģ
ô Ϸκ Ѵ.
Ϻ ŷȸ ħ "սɻ"(1981.9.2) Ѵ.

1. ԸҸ ־ ƯҰŷ
ŷȸ 1998-5ȣ
װŷѹ 23(Ұŷ ) 2 36(Ұŷ
)1, 2 Ͽ ԸҸ ־ ƯҰŷױ
.Ѵ.
                     1998 5 12
                      ŷȸ
ԸҸ־ƯҰŷ ױ
1[] ô װŷѹ 23(Ұŷ )14ȣ
ŷ شǾ Ǵ Ұŷױ Ѵ.
2[ ] ÿ ϴ Ǵ .
"ԸҸ"̶ Ͽ ȭ, μŸ, Ǵ 㰡
ϹݼҺڿ ǰ Ҹϴ ϸ, Ͽ żŸ
޾Ҵ ϴ ҸŸ ϴ 쿡 "ԸҸ" Ѵ.
"ԸҸ" ԸҸ ϴ ڸ Ѵ.
"ǰ" ϵ, , Ư ŷ¿Ͽ ұϰ, ԸҸڰ Ǹ ǰ
ԸҸڿ ǰϴ ڸ Ѵ.
""̶ ԸҸ Ϻθ ԸҸڷκ Ͽ ǰ Ǵ 뿪
Ǹſ ϴ (̷ ϴ 'Ӵ'̶ Ѵ) ǰڷ
ڱⰡ ǰ ԸҸ 忡 Ǹϰ( 븮, Ư ü
ǰ Ǹϴ 츦 Ѵ) Ǹž ԸҸڿ ϴ
(̷ ϴ ''̶ Ѵ) Ѵ.
"ϵްŷ" ԸҸڰ ǰڿ ̸ Ư ԰.. Ͽ ǰ ǰ
ϵ ϴ Ź ԸҸڰ 䱸ϴ ǥ ϴ ǰ ǰڷκ
Ͽ Ǹϴ ŷ¸ Ѵ.
"԰ŷ" ԸҸڰ ǰڷκ ǰ ǥ ǰ Ͽ
Ǹϴ μ ǰǸ, ǰ å, ݼɱǵ ԸҸڿ ִ ŷ¸
Ѵ.
"Ư԰ŷ" ԸҸڰ ǰڷκ ǰ޾ ڱ åϿ Ǹ ǰ
Ͽ ǰϴ ŷϴ ŷ¸ Ѵ.
"˻"̶ ǰڷκ İߵǾ ԸҸ 忡 Ǹ ϴ ڸ
Ѵ.
3[δǰ] ԸҸڴ ϵްŷ Ǵ ԰ŷ ־ ǰڷκ ǰ
Ǵ Ϻθ ǰڿ ǰ(԰ Ź üϰų ǰ ǰ ٸ ǰ ٲٴ
ǰ Ǵ 츦 )ϴ Ͽ ƴϵȴ.
ٸ, ȣ 1 شϴ 쿡 ܷ Ѵ.
1. ǰ ǰ ǰ å , Ѽ, ִ 쿡 ǰ κ
ŷ Ⱓ ǰڿ ǰϴ
2. ǰ ǰ ֹ ǰ ٸ 쿡 ǰϷκ ŷ Ⱓ ǰڿ
ǰϴ
3. ǰ ǰ ǰν ս ԸҸڰ δϰ ǰ Ǹ ޾
ػǰ ǰڿ ǰϴ
4. ǰڰ Ըڷκ ڱⰡ ǰ ǰ ǰ޾ ڱⰡ ǰ óϴ
ϱ ǰڰ ǰ ûϴ 쿡 ǰ ǰڿ ǰϴ ,
ԸҸڰ ǰڿ ǰ û Ͽ ƴϵȴ.( '98. 5.12)
4[δ簨] ԸҸڴ ǰڷκ ǰ Ŀ ǰ ϴ
Ͽ ƴϵȴ. ٸ, ȣ 1 شϴ ܷ Ѵ.
1. ǰ ǰ ǰ å , Ѽ, ִ 쿡 ǰ κ ŷ
Ⱓ ݾ ǰ ϴ
2. ǰ ǰ ֹ ǰ ٸ 쿡 ǰ κ ŷ Ⱓ
ݾ ǰ ϴ
5[ǸŴ δ ] ԸҸڴ ȣ 1 شϴ ǸŴ δ
Ͽ ƴϵȴ.
1. ԸҸڰ ǰڷκ ǰ ŹϿ Ǹ ǰ ǸŴ
ϴ
2. ԸҸڰ ǰǸŴ ϴ ǸŴ
ϴ
6[δ ] ԸҸڴ ڱ ŷ迡 ִ ǰ Ǵ ο ȣ
1 شϴ Ͽ ƴϵȴ.
1. ԸҸڰ ǰ ǸŸ ϱ Ͽ ǰ Ǵ ο ǰ ϴ
2. ԸҸڰ Ư, Ǹ ƯǸ縦 ϱ Ͽ ǰڿ ǰݺ
ǰϵ ϴ
3. ԸҸڰ ϴ ǰǸ, Ư ƯǸ翡 ǰ Ǵ
ϴ
4. ԸҸڰ ǰ Ǵ ο ǰ̳ ǰ ϴ
7[δ ɰź] ԸҸڴ ǰڿ ̸ Ư ԰, , Ͽ ǰ
ǰϴ ü سǰڿ å ұϰ ǰ Ǵ Ϻ
ϰų źϴ Ͽ ƴϵȴ.
8[˻ İ ] ԸҸڴ ǰڿ ˻ İ Ͽ ڱ Ǹž
Űų Ǵ ڱⰡ ϴ Ǹ ΰǺ ǰڿ δŰ Ͽ
ϵȴ.
9[ δ ] ԸҸڴ ǰ Ǵ ο ǻ翡 Ͽ ,
ǰ, ˺̳ dz, ⱸ  ҿǴ δϰ ¡ Ǵ
ϴ Ͽ ƴϵȴ
10[Ȱ] ԸҸڴ ü ǰü ŷ踦 ڻ ϰų
Ÿ ŷ踦 ν ü ǰü Ǵ Ͽ ٸ ڿ ŷ踦
δϰ ϴ Ͽ ƴϵȴ.
11[üǹ δ ຯ] ԸҸڴ ǰ Ǵ ΰ ŷ
ϸ鼭 ȣ 1 شϴ Ͽ ƴϵȴ.
1. ԸҸڰ ǰ Ǵ ΰ ༭ ξ ŷϰų ϴ
2. ༭ ν ŷ, ŷǰ , ŷⰣ, ޹, ݰⰣ, ˻,
д (Ư Ӵ ġ, )ŷ ִ
ƴϴ
ԸҸڴ ǰ Ǵ ΰ ȣ׿ Ͽ ǰ籸 ټ
ġ ÿ ϴ ִ 츦 ϰ Ⱓ߿ Ϲ
Ͽ ƴϵȴ.
  Ģ('98. 5.12.)
1[] ô Ѵ.
2[] ÿ ȭ־ƯҰŷױ (ŷ
ȸ 97-14ȣ) ̸ Ѵ.
3[ġ] ̷ ؼ ȭ־ƯҰŷױ
(ŷȸ 97-14ȣ) Ѵ.


2. ǰѺҰŷױ
ŷȸ 2000 - 3ȣ
װŷѹ 23(Ұŷ )2 36(Ұŷ
)1 2 Ͽ ǰѺҰŷױ(ŷȸ
1998-11ȣ) Ͽ մϴ.
2000 4 25
ŷȸ
ǰѺҰŷױ
1   Ģ
1 ô װŷѹ 23(Ұŷ )13ȣ ܿ
ϴ "δϰ ڱ ŷϵ ϴ " شǾ Ǵ Ұŷ
Ѵ.
2ǰ ǡ ÿ ǰ ڰ ڱ Ǵ ڱ ŷ迡 ִ ٸ
ǰ̳ 뿪 ŷ μϿ ϹݼҺڿ ϴ Ѵ.
3ǰ ÿ ϴ ǰ ȣ .
1. Һڰǰ(ڰ ǰ̳ 뿪 ŷ μϿ ϹݼҺڿ ϴ ǰ Ѵ.
)
2. Һǰ(ڰ ǰ̳ 뿪 ŷ μϿ ϹݼҺڿ ϴ
ǰ Ѵ.   )
3.
4 ͡2(ǰ ) ̶ ȣ 1 شϴ Ѵ.
1. ǰ, , α, ǰ Ÿ
2. , ȭ,  Ǵ  ʴ
3. ͵ 뿪
4. Ÿ ϴ Ǵ
1 Ϳ ڰ Ư ƴϰ ִ ǰ̳ ǵǰ
ƴϴ ǰ̶ ϹݼҺڰ 밡 ƴϰ ̶ Ǵ
츦 Ѵ.
ȣ 1 شϴ 쿡 1 2 Ϳ Ѵ.
1. ȸ Ǵ 밡 , Ǵ 밡 Ϻ ȯ
2. ȸ Ǵ ͼ
3. ȸ Ǵ ŷ
4. ǰ Ǹ Ǵ ̳ 뿪 μ ʿ ǰ Ǵ 뿪 ϴ μ ȸ
Ǵ
5. 2̻ ǰ Բ Ǹϴ Ǿ ֱ ϳ ޾Ҵٰ ν
ƴϴ
6. 2̻ ǰ ǸŰ ǥõǾ ְ ŷ ϸ ϳ ִ
7. Ÿ ǰ̳ 뿪 Ǵ  ߾ ȸ Ǵ
5ŷ ÿ ǰ̳ 뿪 ŷ ǰ̳ 뿪 Ǿ ڿ ̸
ܰ迡 ŷ ϸ ̿ ǸšӴ롤ȯ 롤ſ ſī
̿ Եȴ.
6 ǡ ÿ ̶ ÷ Ÿ 쿬 ̿ϴ Ǵ Ư 쿭
ϴ ǰ ̳ ϴ ǰ ϴ Ѵ.
1׿ ÷ Ÿ 쿬 ̿ϴ ̶ ȣ 1 شϴ 츦 Ѵ.
1. ÷ ϴ
2. , ǰ ⡤ ̿Ͽ ÷ ϴ
3. ǰ Ϻο ǰ Ǵ ÷ ڰ ǰ ǰ Ǵ ÷ ִ  
  ϰ ϴ
4. ǰ ǰ Ǵ ÷ ֵ ǰ Ǵ ÷ǰ׿ ְ ڰ ǰ Ǵ
÷ ϴ
5. ڿ Ÿ ̷ ߻ ϰ, ̷ 쿡
ǰ ŷ Ǵ Ϻο ϴ
1׿ Ư 쿭̳ ϴ ̶ ȣ 1 شϴ 츦 Ѵ.
1. ÿ Ͻ ƴ ׿ Ͽ ȸ 쿭 Ǵ ϴ

2. Ǵ ǰ Ÿ ̡  ȸ Ͽ ȸ
쿭 Ǵ ϴ
3. ⡤⡤ 쿭 ϴ
ÿ Һ ̶ ȣ ϴ Ѵ.
1. ǰ .  ִ
2. ǰ .忡 ϴ
3. ǰ ν ش ϴ
4. ǰ ڸ Ͽ ⡤ Ư ϴ
2 δ ǰ
(7, 81, 2׿ ؼ ϱϿ Ѵ)
7Һڰǰ δ ڰ ǰ Ǵ 뿪 ŷ 10% ʰϿ Һڰǰ
ϰų ϴ 쿡 δ Һڰǰ شȴ. ٸ, ǰ
3,000 ̸ 쿡 ׷ ƴϴ.
ȣ 1 شϰ ȸ ࿡ ߾ ϴٰ Ǵ ǰ Ͽ
1 ƴѴ.
1. ߺ Ǵ ϴ ǰ Ǵ 뿪
2. ڱ ǰ̳ 뿪 ŷ Ǵ 1ȸ α Ǵ ϴ ǥ
3. â, Ǵ űԻо ⿡ Żǰ߸ÿ ϴ ǰ 뿪
8Һǰ δ ڰ Һǰ ϴ ǰ հ
ǰλǰ Ǵ 뿪 1% ʰϰų Һǰ 100 ʰϴ Һ
ǰ ϰų, ϴ 쿡 δ ǰ شȴ.
1 ұϰ Ⱓ๰Ǿ, Ŀ ۾ ϴ 쿡 ǰλǰ
Ǵ 뿪 5% ̳ Ѵ.
1װ 2 ȣ Ͽ Ѵ. ٸ, 30% ̻
ǰų ⵵ 쿡 ǰⰣ
ؿ ȯϿ ݾ Ѵ.
1. Ŀ ۾ Ÿ
     = ⵵Ѹסǰϼ/365
2. Ŀ ۾
     = ⵵Ѹסǰϼ/Ⱓ뿪ϼ
3. ǰ Ư Һڸ ǰų Ư Ǵ Ư
Һڷκ ߻ϴ Ǵ Ư Ѵ.
4. ڱ ŷ迡 ִ ٸ ŷ μϿ ǰ ϴ ڱ
ٸ ڿ ŷ Ѵ.
ȣ ǰ ü Ե ǥá Ұ .
1. ǰ Ⱓ
2. ǰ ǰ
â, Ǵ űԻо  Żǰ߸ÿ ϴ Һǰ Ͽ
â, Ǵ Żǰ߸Ϸκ 3 1 ƴѴ.
9ǰ ȸ Ⱓ < 1999.1.1>
10ŷ׵ ǰλǰ Ǵ 뿪 ŷ ȣ Ѵ.
1. ǰ Ǹϴ ǰ̳ 뿪 Һڰ ϴ ҿǴ ݾ
.
2. 2̻ ǰ յǾ ŷ ǰų ϻ 2̻ ǰ
ǰ ϴ 쿡 2̻ ǰ հ踦 Ѵ.
3. ǰ ݾ ̻ ǰ ϴ 쿡 ݾ
.
ǰ Ģ Һ 忡 ԵǴ ϸ ȣ
Ѵ.
1. ǰڰ ǰ 쿡 ݿ 25% ݾ, ٸ ڷκ
ǰ ԰ݿ 25% ݾ ǰ Ѵ. ٸ, Ǵ ǰ
쿡 ׸鰡, α εǴ ݾ ǰ Ѵ.
2. 2̻ ǰ ϴ 쿡 ǰ հ Ѵ.
3. ǰ ڰ ǰ 쿡 ǰڿ ǰ
ڸ 1ȣ Ǵ 2ȣ ǰ Ѵ.
11ҺǰⰣ ء< 1999.1.1>
3   Ģ
12 100 ̸ Ǵ 10 ̸ Ÿڰ
ϴ ǰ ؼ ø ƴѴ. ٸ, 13(ǰ )
14(Ư Һǰ ) Ͽ ׷ ƴϴ.
13ǰ ڰ ǰ Կ ־ dz̳ ̼
ְų Ÿ ⸸ Ͽ ǰ Ͽ ƴϵȴ.
14Ư Һǰ 2̻ Ǵ  2ȸ ̻ ǰ̳ 뿪 Ͽ߸ ڡȸȭ
ȣ ī Ư ֵ ϴ Һǰ 8(Һ
ǰ δ ) ұϰ ̸ Ͽ ƴϵȴ.
15Ⱓ ء ÿ Ⱓ Ѵ.
16Ÿ 衽 ڰ Ͽ ǰ ϰ ϴ 쿡 󳻿
ִ ü Ǵ Ͽ ϴ
޴´.
17븮 ǰ Ư ȸ ǰ Ǹϴ 븮 ǰ
ȸ簡 븮 ǰ 翡 ȸ ǰ
.
       Ģ <2000.4.25>
1ϡ ô 2000 9 1Ϻ Ѵ.
2ġ ŷ μϿ Ͽ ǰ ؼ ǰ
ѺҰŷױ (ŷȸ 1998-11ȣ) Ѵ.

3. Կ ־ Ұŷ
                     ŷȸ 1998-18ȣ
װŷѹ 23(Ұŷ )2 36(Ұŷ
)1 2 Ͽ Կ־ǺҰŷ Ѵ.
                           1998 12 31
                           ŷȸ
Կ־ǺҰŷ
1() ô װŷѹ( ""̶ Ѵ) 23(Ұŷ )1
Ұŷ شǾ Ǵ δ ǥ ü
̸ ϴµ ִ.
2( ) "ǰ"̶ ǥ ܱ ϰ ִ Ǹ ִ ڿ Ͽ
Ǿ ǰ Ѵ.
"Ա" ȣ 1 شϴ ڸ Ѵ.
1. ܱǥڿ ǥڰ ̰ų 迭ȸ(ֽ Ǵ 30%̻ ϸ鼭 ִ
)̰ų, Դ븮迡 ִ
2. ܱǥڿ 1ȣ 迡 ִ ڷκ
""̶ Աڿ ܱǰ ԵǴ 3ڰ ٸ θ Ͽ
ǰ Ա ϴ Ѵ.
3() ô û [ǺȣѼ繫óѰ] 1-3 5ȣ
(÷) Ͽ "ǥ ħ ʴ " شǾ Ǵ ǰ
Ͽ Ǹϴ Ծ δϰ ϴ Ա Ǹž Ұŷ
ϸ 5 11 δ شǴ
̸ Ѵ.
4(⺻Ģ) 纴 Աڿ 3ڰ ٸ θ Ͽ ǰ Կ
Ű ȿ ϴ ̹Ƿ ̸ δϰ ϴ 쿡 ݵȴ.
躴ǰ̶ ϴ ǰ ǰ ƴϰ ǰ 쿡 ǥ ħظ Ա
ǸŸ ų ְ, ׿ܿ ǰ̳ ǰ ٸ ǥǰε ұϰ óǥ
ø ϴ ؼ ϹݼҺڿ Աڰ ϴ ǰ ̶ ε ִ
ǥ ſ ϱ Ͽ ʿ ġ ϴ Ģ ƴѴ.
5(ؿηκ ǰ Թ) Աڰ δϰ ȣ 1 شϴ
쿡 װŷѹ ǥ( " ǥ" Ѵ) 7ȣ(Ǻΰŷ)
(ŷ Ǵ ŷ ) شǾ 23(Ұŷ )15ȣ ܿ ݵ
ų ǥ 8ȣ(Ȱ ) (Ÿ Ȱ) شǾ 23(Ұŷ
)15ȣ Ĵܿ ݵȴ.
1. Ծڰ ǰ ϰ ϴ ܱǥ ؿܰŷó Ͽ ܱǥڷ Ͽ
ǰ ϰ ϴ
2. ǰ ǰȣ Ͽ ԰θ ˾Ƴ ǰ ܱǥ ؿܰŷó
Ͽ ܱǥڷ Ͽ ǰ ϰ ϴ
6(Ǹžڿ ǰ ) Աڰ Իǰ ǸԿ ־ δϰ
ǰ ʴ ڱ Ǹžڿ ŷϴ Ǹžڿ Ͽ ǰ
ϴ 쿡 ǥ 7ȣ(Ǻΰŷ) (ŸǺΰŷ) شǾ 23(Ұ
)15ȣ ܿ ݵȴ.
7(ǰ Ǹžڿ ) Աڰ Իǰ ǸԿ ־ ڱ
Ǹž ǰ ϴ Ǹžڿ Ͽ ŸǸžڿ Ͽ ϰ Ҹ ŷ
ϰų, .ǰ ŷ̳ ŷ뿡 Ͽ δϰ ϴ 쿡 ǥ 2
ȣ( ) () (ŷ) شǾ 23(Ұŷ )11
ȣ Ĵܿ ݵȴ.
8(ǰ Ǹžڿ ǰް ߴ) Աڰ Իǰ ǸԿ
ǰ ϴ ڿʹ ŷø ϰų ׵ ŷϿ ڱ Ǹž
ǰ ڿ Ͽ ǰ Ͽٴ δϰ ǰ ߴ
쿡 ǥ 1ȣ(ŷ) (Ÿ ŷ) شǾ 23(Ұŷ
)11ȣ ܿ ݵȴ.
9(ǰ ϴ Ҹžڿ ǰ Ǹ) Աڰ ڱ Ǹž(ž
) Ͽ δϰ ǰ ϴ ҸžڿԴ ǰ Ǹ ϰ ϴ 쿡
ǥ 7ȣ(Ǻΰŷ) (ŷ Ǵ ŷ ) شǾ 23(Ұŷ
)15ȣ ܿ ݵǰų ǥ 6ȣ(ŷ ) (濵) ش
23(Ұŷ )14ȣ ݵȴ.
10(ǰ ǥ.) < 98.12.31>
11(ǰ Ȱ ) < 98.12.31>
    Ģ<98.12.31>
1() ô 1999 1 1Ϻ Ѵ.
2(ġ) ̷ Ͽ [Կ־ǺҰŷ(ŷ
ȸ1997-12ȣ)] Ѵ.
[÷ ]
û "ǺȣѼ繫óѰ"
1-3 5ȣ ܼ
- 忡 ǥǺȣû ǥ ǥ ǰ ػǥ Ǹ ڰ
Ű ǰμ ػǥ ܱ ϰ ִ Ǹ ִ ڿ Ͽ ǰ
ǥڰ 1 شǴ 쿡 ǥ ħ ʴ .
. ܻǥڰ ̰ų 迭ȸ(ֽ 30%̻ ϸ鼭 ִ ), Դ븮
ִ 谡 ִ
. ܱǥڿ ""ȣ 迡 ִ ǥڷκ . ٸ,
ڰ ػǥ ǰ .ǸŸ ϴ 쿡 ڿ ܱ ǥڰ
̰ų ִ 迡 ִ 쿡 Ѵ.

4. ͻ()ǺҰŷDZ
ŷȸ 1998-19ȣ
װŷѹ 23(Ұŷ )2   36(Ұŷ
)1 2 Ͽ ͻǺҰŷDZ Ѵ.
                                                     1998 12 31
                                                     ŷȸ
ͻ()ǺҰŷDZ
1 ô װŷѹ( ""̶ Ѵ) 23(Ұŷ )1
ϰ ִ Ұŷ ͻ 롤Կ ־, ͻ ŷƯ
Ͽ Ұŷ θ Ǵ ִ ν, о ŷ ոȭ ϰ
Ұŷ ϴµ ִ.
2 ǡ ÿ ϴ Ǵ .
1. "ͻ(Franchise)"̶ ͻڰ ټ Ͱڿ ڱ ǥ, ȣ, ǥ,
( "ǥ" Ѵ) Ͽ ڱ ̹ ǰǸ, 뿪 Ȱ ϵ
ϰ ׿ ϸ, Ͱڴ ͻڷκ ο Ǹ
밡 ϴ ŷ踦 Ѵ.
2. "ͻ(Franchisor)" 1ȣ ͻ Ǹ οϴ ڸ Ѵ.
3. ͻڷκ ͻ õ Ǹ 3ڿ ο ִ Ǹ ߰ͻ
(Subfranchisor) ڽ ټ Ͱڸ Ͽ ͻ ϴ Ͱ
ڿ 迡 2ȣ "ͻ" ȴ.
4. "Ͱ(Franchisee)" 1ȣ ͻ Ǹ ο ڸ Ѵ.
5. "(Prospective Franchisee)" 巡 ͻ ͻ Ͱ
Ͽ ü 뿡 ϴ ڸ Ѵ.
6. "ͷ(Franchise Fee)" Ī̳ ¿ ұϰ Ͱڰ ͻڿ ϴ
Ͽ ο Ǹ  밡 Ѵ.
3 ÿ Ұŷ شǴ ͻ Ư Ͽ
ֿ ̹Ƿ, ̿ ش ʴ Ͽ ٰ ̳ áħ
ϴ ƴϴ.
4⺻Ģͻ ŷƯ Ͽ ͻڷ Ͽ ü ڵ Ϳ
ϰ Ǵ ִ ʿڷ ϵ ϴ ݸ, ͻ Ͱڿ
Ȱ ؼ ش ͻ ʿ並 Ͽ Ұŷθ Ǵ
Ѵ.
5 ڷ 簡ͻڰ ڱ Ͱ Ͽ غ Ͽ
ڿ üϴ , ȣ 1 شϴ ϴ 쿡 23(Ұŷ
)14ȣ ϴ "ڱ ŷ δϰ ̿Ͽ ŷϴ "
ȴ.
1. ڰ ͻ ͻ 繫Ȳ, ֱ 5Ⱓ , ͻ Ҽ
׵ ʿ Ͽ 䱸Կ, ̿ ʰ
ü Ǵ üϰ ϴ
2. ڰ ͽ Ǵ δϿ ϴ ͷ, , Ÿ
ʰų, ༭ ڷḦ ʰ ü
üϰ ϴ
3. ڰ ǰ Ǵ 뿪 , ̿ 밡 , ,
. ǵ鿡 ü ༭ δ ذ Ͽ ʿ
Ͽ 䱸Կ, ̿ ʰ ü Ǵ üϰ ϴ
4. ڰ ڱⰡ  α Ȳ ͻڰ ϴ
ü δ ذ Ͽ, ̸ Ͽ
䱸Կ ̿ ʰ ü Ǵ üϰ ϴ
ͻڴ 1 ڷḦ ڰ Ӱ 䱸 ֵ ġϴ
Ͽ Ѵ.
6 ԰ͻڰ ͻ ̹ Ͽ Ǵ Ͱڷ
Ͽ dz ġϰ Կ ־, ڱⰡ 缭 ǰؿ
̹ Ȯ DZ ġ ڱ Ǵ ڱⰡ ڷκ
ϵ ϴ 23(Ұŷ )13ȣ Ĵܿ ϴ "δϰ ŷ
ϴ " Ǵ 23(ҰŷDZ)14ȣ ϴ "ڱ ŷ δ
ϰ ̿Ͽ ŷϴ " شȴ.
7޻ǰ Ȱ ѡͻڰ ͻ ޼ ʿ  Ͱ
ǰ Ǵ 뿪 Ȱ ϴ 23(Ұŷ )14ȣ
ϴ "ڱ ŷ δϰ ̿Ͽ ŷϴ " Ǵ 23(Ұŷ
)15ȣܿ ϴ "ŷ Ȱ δϰ ϴ ŷϴ "
شȴ.
8ǰ ó ѡͻڰ ͻ ޼ ʿ  Ͱ
Żǰ( ) Ǵ 뿪 ڱ Ǵ ڱⰡ ڷκ ޹޵ ϰų ó
ϴ 23(Ұŷ )14ȣ ϴ "ڱ ŷ δϰ
̿Ͽ ŷϴ" Ǵ 23(Ұŷ )15ȣ ϴ "ŷ
Ȱ δϰ ϴ ŷϰų Ȱ ϴ " شȴ.
9 ͻڰ Ͱ å ͻ ŷ踦 ϱ ߴ
߻ϴ , ŷⰣ߿ ǸŻǰ( ) Ǵ 뿪
ߴ Ǵ ϰų ŷϴ ǰ 뿪 ̳ ϴ
23(Ұŷ )11ȣ ܿ ϴ "δϰ ŷ ϴ "
ȴ.
Ģ
1ϡ ô 1999 1 1Ϻ Ѵ.
2 [ġ] ̷ Ͽ ͻ()ǺҰŷDZ
(ŷȸ 1997-19ȣ) Ѵ.


Ұŷ
                        ŷȸ 1997-23ȣ
ŷ 32(δ ü)2 Ͽ Ұŷ
ױ Ѵ.
                   1997 4 21
ŷȸ
Ұŷ
1() ô ŷ ( ""̶ Ѵ) 32(δ ü) 2
Ͽ δ , Ұŷ ǸŰ( "Ұŷ "̶ Ѵ)
Ѵ.
2() ô 47( ) ȣ ࿡ Ͽ Ѵ.
1. ǵ԰
   Ư, ǿžȱ, , ǥǰ ǽñ Ǵ ϴ
2. ۱ǵ԰
   , , Ǵ ǻ α׷ ۱ ϴ
3. Ͽ쵵԰
   Ÿ ̿ Ǹ ǽñ Ǵ ϴ
4. ԰
   ͻ · ͺ ǥ Ͽ ǰ.뿪 Ǵ 濵 ͻ ǽ
Ǵ ϴ
5.
6. Դ븮
   ǰ ̳ 뿪 Կ Ͽ ŷ ϴ Դ븮(ǰŵȮ༭ 츦
Ѵ) μ Ⱓ 1 ̻
7. ڰ
ÿ Ư ׿ ؼ 19(δ ), 23(Ұŷ )
29(ǸŰ ) Ѵ.
3(ǵ԰ Ұŷ ) ǵ԰࿡ ־ Ұŷ  شϴ
ȣ 1 . Ұ 쿡 شϴ° δ Ӹ ƴ϶ £ ġ ȿ, Ⱓ, ý
Ȳ Ͽ Ѵ.
1. , ǰ, ( "ǰ "̶ Ѵ) ó ( "" Ѵ)
( ""̶ Ѵ) Ͽ ǵ( "" Ѵ) ϴ ǰ( "ǰ"
Ѵ) ҿǴ ǰ Ǵ ڰ ϴ ڷκ δϰ ϵ ϴ
     < : >
   o ڰ ǰ ǰ̳ ҰϿ ڷ Ͽ ǰ ǰ Ǵ
ڰ ϴ ڷκ ϵ ϴ
   o û Ǵ ڰ ϴ ڰ ǰ ǰ ڿ ϴ
2.
   ڰ ڷ Ͽ Ǵ ް ǰ ϵ ϰų, ڰ
Ǵ 󱹰 ϰų, ڰ ϰų ⷮ Ǵ ݾ
ϴ
     < : >
   o ü ( ) Ͽ ǰ
ѵǴ ڰ ϰų Ǵ ޵ ϴ
   o ڰ ǰ Ͽ ϴ
3. ŷ
   ڰ ڷ Ͽ Ǵ ڰ ϴ ڸ ǰ Ǹϵ ϰų ڰ
(Ǹ) Ǵ ϴ
4. ŷ
   ڰ ǰ .Ǹŷ Ѽ Ͽ ڷ Ͽ ̻ .Ǹ ϵ ϰų ڰ
ǰ ּ .ǸŸǥ Ǵ ݾ Ͽ ڰ ̸ ޼ ڰ Ϲ
ϴ
     < : >
   o ڰ ǰ ּ .ǸŸǥ Ǵ ݾ Ͽ ƴϴ
   o μ ڰ ǰ ּ .ǸŸǥ Ǵ ݾ ϰ ڰ ̸ ޼
ڰ ȯϴ
5. ŷ Ǹ(Ǹ)
   ڰ ŷ ϰų ǰ ǸŰ Ǵ ǸŰ ϴ
6. (ǰ, )( "ǰ"̶ Ѵ) Ǵ ( ""̶ Ѵ)
   ڰ ڷ Ͽ Ⱓ Ǵ (ǰ, ) ϰų ü ǰ
ϵ ϰų Ǵ ް Ⱓ ǰ ϵ ϴ
     < : >
   o ڰ ڷ Ͽ Ⱓ ǰ ڿ ϵ ϴ
7.
   ܱ ǥڿ (ǥ) ̰ų ǥǵ԰ ü ܱ(ǥ)
ڰ 迭ȸ(ֽ Ǵ 30% ̻ ϸ鼭 ִ ) ִ
̿ ٸ ڰ ܱ ̿ ڷκ ǰ ϴ ϰų ܱ(ǥ)
ǥ Կ ü ڰ ǰ ǸŸ ϸ鼭
̿ ٸ ڰ ܱ ̿ ڷκ ǰ ϴ ϴ
8. Ư ǸҸ
   (ǰ) Ư Ǹ Ҹ Ǵ å ƴϰ
ڰ Ư ϴµ Ͽ ڰ ڷ Ͽ Ḧ ϰų
ϵ ϴ
9. ǰ ̿ ǰ ΰ ϰ
   ǰ ؼ ڰ ڷ Ͽ Ḧ ϵ ϰų ڰ ڷ
ǽø ʿ ϵ ϴ
10.
   ڰ ڷ Ͽ (ǰ) ϵ ϰų ڰ ڷ Ͽ
Ǵ ް (ǰ) ϵ ϴ Ǵ ڰ ڷ Ͽ
ܵ Ǵ 3ڿ (ǰ) .Ȱ ϵ ϴ
     < : >
   o ڰ ڷ Ͽ (ǰ) ڿ ϵ ϴ
11.
   ڰ ڷ Ͽ (ǰ) Ͽ ڰ ̷ (ǰ) ڿ 밡
Ǵ () ǽñ ֵ ϰų ڰ ڷ Ͽ (ǰ) Ͽ ڰ ̷
(ǰ) ڿ Ϲ Ǵ ϵ ϴ
     < : >
   o (ǰ) Ͽ ڰ ̷ (ǰ) ҿ ߺ
ް ڿ Ǵ ()ǽñ ִ
   o (ǰ) Ͽ ڰ ̷ (ǰ) 濡 Ǵ ϰų
ȣ () ǽñ ִ
   o ڰ ڷ Ͽ ڰ (ǰ) Ͽ ̷ (ǰ) ǰ̳
ҰϿ ڰ ϰų ǽϱ ڿ Ǵ ϵ ϴ

12. . ΰ
   ڰ ǰ . Ǹ Ը ϰ Ͽ ڷ Ͽ ϵ ϴ
13. ּұ ΰ
   ༭ õ ʰ ڰ Ϲ ϴ
     < : >
   o ڰ ڿ ּұḦ ΰϴ
14. Ǵ
   £ Ģ, , Ϲ濡 Ҹϰ ǰų ޺Ҵ
̿ ڰ Ⱓ ο ʰ Ϲ ִ
15. ǹ ΰ
   3ڰ ȿ Ǵ θ ڰ ִ
4(۱ǵ԰ Ұŷ ) ۱ǵ԰࿡ ־ Ұŷ  شϴ ׿ Ͽ 3
ؿѴ.
5(Ͽ쵵԰ Ұŷ ) Ͽ쵵԰࿡ ־ Ұŷ  شϴ ׿ ؼ
3 ؿѴ. ٸ 8ȣ .
8.
   å ƴϰ Ͽ찡 ڰ ̸ ϴµ Ͽ Ḧ
ϰų ش ϵ ϴ
6(԰ Ұŷ ) ϴ Ǵ ŷȸ "ͻ(
) ־ Ұŷ " . ͺζ ͻ Ǵ ߰ͻڸ Ѵ.
Ұŷ  شϴ ȣ 1 . Ұ 쿡 شϴ° δ
Ӹ ƴ϶ £ ġ ȿ, Ⱓ, ý Ȳ Ͽ ϸ, Ư ͻ
Ͱڿ Ȱ ؼ ʿ伺 Ͽ ǴѴ.
1. ŷ
   ͻڰ ޻ǰ ְǸŷ Ͽ Ͱڷ Ͽ ̻ Ǹ ϰ ϰų ּǸŸǥ
ݾ Ͽ Ͱڰ ̸ ޼ ϴ Ϲ ִ
     < : >
   o ͻڰ ޻ǰ ּǸŸǥ Ǵ ݾ Ͽ ƴϴ
2. ԰
   ͻڰ ϵ ̹ Ȯ ʿ ġ ϰų ͻڰ
ŷ ϵ ̹ Ȯ ʿ ͻ Ǵ ͻڰ
ϴ ڷκ ϴ
3. ޻ǰ Ȱ
   ͻڰ ͻ ޼ ʿ  Ͱ ޻ǰ Ǵ 뿪 Ȱ ϴ

     < : >
   o ͻ ϼ ϱ ո κ ϵ ϴ
   o ͻڰ ش ǰ̳ 뿪 ͻ ʿ信 Ͽ Ư ǸŰ Ͱڿ

4. ǰ ó Ǵ
   ͻڰ ͻ ޼ ʿ  Ͱ ǸŻǰ, Ǵ 뿪 ͻ
Ǵ ͻڰ ϴ ڷκ ޹޵ ϴ
     < : >
   o ߰ͻڰ 3ڿ ͻ üϴ ϴ
   o ͻ Ǿ Ͱڰ ϵ ϴ
5.
   Ͱ å ͻڰ ŷⰣ ߿ ǸŻǰ̳ , Ǵ 뿪
ߴ Ǵ ϰų, ŷⰣ߿ ŷϴ ǰ 뿪 ̳ ϴ
     < : >
   o ͻڰ Ʒð Ͱڳ Ǵ Ͱ ո ϵ ǹ ΰ
ϴ
6. Ϲ ǹ ΰ
   ͻڰ Ͱ Ǿ Ͱڿ Ҹϵ . ִ
     < : >
   o Ͽ Ͱڿ 㿩 3ڰ ħϴ Ͱڰ
* jae wook LEEԿ ؼ Խù ̵Ǿϴ (2017-05-07 17:14)
← End



[Title]
սɻ



  Important   34 →   ûҼ۴븮    
  33 →   ֿ׸  
  →   սɻ  
  31 →   ذ  
  30 →   DZѹؼ  
  29 →   DZѹ ֿǷ  
  28 →   ŷ--ǿ°߽  
  27 →   ŷ--ǿ°߽  
  26 →   ϵF00128.hwp  
  25 →   ϵF00100.hwp  
  24 →   ϵF00099.hwp  
  23 →   ϵF00098.hwp  
  22 →   ϵF00097.hwp  
  21 →   ϵF00096.hwp  
  20 →   ϵF00085.hwp  
  19 →   ϵF00084.hwp  
  18 →   ϵF00083.hwp  
  17 →   ŷǾ  
  15 →   5 1׿ ' ġ Ǵ ' ǹ Ǵ  
  13 →   ϵ޹ ϵ޴ ǹ  
  12 →   ް , ׿ ü ߻ ñ  
  11 →    
  10 →   ޱ ȯû  
  8 →   ȯå⺻ Դ¹ , ߾  
  5 →   Ӿݵ,  
  4 →   (ǰ, ں, üû)  
  2 →   ޸ 絵 Ҽ۽Ź ش ȿ Ƿ  

1
     
       

[Category]


  • λҼ
  • λҼ ȳ(Ȧ Ҽ)
  • ,ǻǥ,ǻ,
  • ༭ ۼ
  • (,,,Ź)ŷ
  • ɻ, λ,
  • ߰,ε߰
  • εҼ
  • λ ǽû,Ǽ
  • ,
  • Ʈ,հǹ,ں,
  • ,ûҼ
  • Ź εҼ
  • , 㰡 üҼ
  • ε ,,
  • ûҼ
  • ,,簳
  • ûҼ
  • ,,ð,󰡰
  • Ҽ M & A
  • Ļ,ȸ
  • Ļ,ȸ û븮
  • U.S.A. California Real Estate Transaction LAW (̱ ĶϾ εŷǹ)
  • U.S.A. California Civil Procedure Code (̱ ĶϾ λҼ۹)
  • U.S.A. Illinois Civil Procedure ACT (̱ ϸ λҼ۹)
  • U.S.A. Trust Law and Principles ̱Ź ؼ
  • U.S.A. Federal Rules of Civil Procedure (FRCP. ̱ λҼ۱)
  • U.S.A. Uniform Prudent Investor Act (UPIA. ̱ ǥ ڹ)
  • U.S.A. Uniform Trust Code (̱ ǥ Ź 𵨾)
  • U.S.A. Uniform Principal and Income Act (UPAIA. ̱ ǥ й 𵨾)
  • U.S.A. California Trust Code (̱ ĶϾ Ź)
  • U.S.A. California Civil Code (̱ ĶϾ ι)
  • ȸ,,
  • Ӵ
  • Ӵ
  • ༭ ۼ, , ı, ı, , ع
  • , ǥ, ðǥؾ

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
| |