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I P

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Since 1997 [ 繫 츦 ϰ Ἥ񽺴 ü ʽϴ.]
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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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[Category]
μ(Corporate TAX) 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]
μ(Corporate TAX) ΰó ȿȮ & û & Ҽ


[Title]
2014 μ Ű
Start →

- 2013 ֿ -
1 μ(55), Ѽ(Ư132)
2010 μ ϴ.(2012 ߰ ż)
ǥ2010.1.12011.12.31 Ⱓ ߿ ϴ 2012.1.1 ϴ 200 ʰ22%22%2200 20%2 10%10%
* Ư 72 չ 2014.12.31 9%
߼ұ Ѽ λ δ ȭϱ Ѽ ܰ λ˴ϴ.
аǥ200920102011~20122013߼ұⰣ 4 8%7%7%7%ϹݱⰣ 13--8%8%Ⱓ 45--9%9%100 11%10%10%10%1õ 11%11%12%1õ ʰ14%14%14%16%**
* ȸ Ϲݱ شϴ 쿡 7% Ѽ
** 2014.1.1. ϴ к ǥ 1õ ʰ 17%
2 ȭ
1. ݹ ҹ ֽó ҽż ڻ óп ̿ ż(ι 47, ι 472)
պݺϴ ְ̿ ִ պ(44), (46), (47, ) ϰ ϱ ҽż պϰų ݺϴ ɷ ϴ ε ִ
* 2013.1.1. ҹ ֽĵ óϰų ҽż ڻ óϴ к
2. ݹ ε üȭ(ɡ84)
ۺε üȭ
(i)ҷ ż ҽż ҹκ ҷ ż ҽżΰ ʷ պϴ (պ밡 ֽĵ 츸 ش)
(ii)ҷ ż ҽż ʷ (պ )ϴ
*ҷ ż ҽż 2ȸ ̻ شϴ 쿡 1ȸ
ҹ ҽż ֽ ó
-պϴ (ε ())ҸǴ ҽż ֽĵ ܾ պ ֽ
- ϴ (ε ()) ܾ׿ ݺҵǴ ο شϴ °ڻ óڻ 絵 (「μ 」 842ȣ) ݾ ݺҿ ֽ
ݿ
- 「μ 」 84 ؿϿ ݾ ͱ
()ҹ պ Ǵ 밡 ֽ ó
()ҽż °ڻ ż* ش °ڻ óϴ
* ε պ պ(պ, żպ ) Ǵ ҽż
عҷ ֽ ֽİ ڻ óк* ͱݻ(「μ」 47 2, 「μ 」 84 3)
* =ֽóк(A) + ڻ 絵ͺ(B) - AB
*ֽó (A)⿡ ó ֽĵ ΰ / ⸻ ֽĵ ΰ
*ڻ 絵 (B)⿡ ó ڻ ҽ 絵 / ⸻ ڻ ҽ 絵
ۻİ
- ߻ ܾ θ ҹ ͱݿ
()ż ҹκ ° ҵ ϴ Ϻ 2 ̳ ϴ
()ҹ żκ ֽĵ 100 50 ̻ óϴ
* 2013.2.15. ҽżΰ պ Ǵ ҽż ϴ к
3. ڴܱä õ¡ (ɡ111)
۱ ڴܱä Ȱȭ ȸ翡 ޵Ǵ ڴܱä 뿡 Ǵ 1 ̳ ڴܱä ߻ϴ ڼҵ濡 õ¡ Ͽϴ.
* 2013.2.15. ϴ ڴܱä
3 ȭ
1. ո (25, 40)
ѵ
-Ưΰ ŷ ߻ Աݾ׿ ϴ 20% 10% Ͽϴ.
ۼԱݾ
- Աݾ ϴ 6 ϿȭϿϴ.
* 2013.1.1. ϴ к
2. ȸ (ɡ61)
۱ȸ 2% 1% Ͽϴ.
* 2013.1.1. ϴ к
3. ǥڰ Ű ǹ ż(ɡ97)
۹μ Ű Ǽ åӼ Ȯ Ͽ ܰ μŰ ڽŰʹ ǥڰ Ű ϵ ǹ żϿϴ.
* 2013.2. Űϴ к
4. ӿ Ȯ(ɡ20)
ۻ åȸ Եʿ åȸ縦 ǥϰ ϴ ڸ ӿ ߰Ͽϴ.
* 2013.1.1. ϴ к
5. 迭ȸ簣 Խ ټӱⰣ ִ ӿ Ȯȭ(ɡ44)
ֿ Ư迡 ִ ӿ Թ Ͽ ӿ 󿡼 ܵ Ȯ Ͽϴ.
* 2013.1.1. ϴ к
6. 깰 ߵ․嵵ο 꼭̱ 꼼 Ưʿ (ɷ 15970ȣ Ģ14, ɷ 18706ȣ Ģ14)
۰꼭 ȿ ϱ 꼭հǥ ϵ ϴ , ߵ․嵵 꼭 Ͽ ǹκ ǹκ 3(2016) Ͽϴ.
* 2013.1.1. ϴ к
7. պ ̿ձ а渮 Ȯ(113)
պ а渮 պϴ պΡ պϴ Ρ, ݺպ պ Ͽϴ.
() պ ̿ձ պκ ° ϴ
* 2013.1.1. պϰų պϴ к
8. Թ ͱݺһ Ȯȭ(ɡ12019, Ģ604)
ۿ Թ ͱݺһ ϵ Ȯ ϱ ϴ ڻ ΰ 뿩, ä, ̼ äǰ ֽ Ȯȭ Ͽϴ.
Թ ͱݺһԾ(「μ」 182)
(Թݾ - ڡȸ ֽĵ ΰ) ͱݺһڻѾ- ΰ ŷڻ
* 2013.1.1. ϴ к
4 δ ȭ
1. ̼밡꼼 꼭 Ҽǰ꼼 ߺ (ι 76)
̼밡꼼 꼭Ҽǰ꼼 ߺ ̼ 꼼(2%) ΰϵ Ͽ 꼼 δ ȭϿϴ.
* 2013.1.1. ǥ Űϰų ․ϴ к
2. ᳳ ․ұ (ι 768 )
ᳳ ․ұڸ û忡 汹û Ͽϴ.
* 2013.1.1. ․․ϰų ڹ Űϴ к
3. Ļ Ȯ(ɡ45)
ٷ Ļ Ȱȭ ȸĺ, İ߹ ٷڿ Ļ Ļ Խ׽ϴ.
* 2013.2.15. Űϴ к
4. ǹ ż(ɡ158)
ݿ, ſī ǥ, ڼݰ꼭, ڰ꼭 쿡 ƴ ֽϴ.
* 2013.2.15. ϴ к
5. ᳳ û․ Ⱓ (ɡ12013)
Ǹ ϱ ᳳ û Ͽ Ͽϴ.
- (û)
- () Ϻ 3 ̳
* 2013.1.1. ᳳ

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



[Title]
2014 μ Ű



  39 →   ܱο ϴ ҵ濡  
  38 →   Թݾ ߰  
  37 →   3 ȸ  
  36 →   μ Űα  
  35 →    
  34 →   Ÿ ǹ  
  33 →    
  32 →   ֿ Űǹ  
  31 →   μ Ű  
  29 →   ڽ 1ȸ翡 ģ 50  
  27 →   ȸ  
  26 →   ޱ ȸó  
  25 →   ޱ ȸó  
  24 →    
  23 →   ȸ()  
  22 →   1 ȸ  

1 [2][3]   Next →
     
       

[Category]


  • 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

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