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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →Ͱ༭ ۼ / Ѹ ȣ 1. Ͱ༭ ۼ . Ͱ༭ ʿ伺 ͻŷ ־ ͺο Ǹ․ǹ ͻ ü ⺻ Ͱ༭ Ǵµ, ͻŷ ȭ ( ͻ̶ Ѵ) ɿ Ͱ༭ ǹ, ʿ , ǹ, ǹݿ Ǿ ִ. , ŷȸ ǽ 2006 100 ͺο 2005 ͻŷ 硹 ϸ, κ ͺο Ͱ༭ ̱, Ͱ༭ α ؼ, Ͱ༭ ǹ ߵǾ ̿ ǰ ִ. ̿ Ͱ༭ ͻŷ ϴ ⺻ ġԹ ƴ϶, ͻ Ͱ༭ õ ȣ ̹Ƿ Ư ͺ 忡 Ͱ༭ ۼ ǹ ؼ ͻ ʼ Ҷ ִ. ͻ ŵ 2007. 7. 3. ȸ ȸǿ ǰν յΰ ִµ, ȣ ȭ Ƿ ȿ ִ Ͱ༭ ؿ ݿϴ Ͱ༭ ۼ ñ εǾ. . Ͱ༭ (1) Ģ () ü, , , Ż - ͻŷ ġ Ģ Ǵ ŷ ԵǹǷ Ģ ̴. () Ģ - ʿ伺 Ģ Ϻ ִ. ŷ Ȯ, ȣ ŷ ϳ ִ. (2) () - ̶ Ī̳ Ǵ ҹϰ Ϲڰ ټ üϱ Ͽ Ŀ Ͽ ̸ Ǵ ǹѴ. - ͺΰ ̸ Ͱ༭, Ǽ, ³ ̿ شȴ. Ͱ༭ μ ް ȴ. () 1) ․ǹ 2) ۼ Ģ 3) Ұ () Ұ ȿ 1) ȿ 2) ŷȸ ġ 3) Ұ 4) 2 ¡ Ǵ 1 5) · (3) ͻŷ ȭ () Ͱ༭ ǹ ( 11 1 ) - ͱ Ͱ ü Ǵ ͱ (ڰ ʷ ͱ ġϱ ͺο , ͱ ʷ ġ ) ̸ ڿ Ͽ Ѵ. () ʿ ( 11 2 ) 1) ǥ ο 2) Ȱ ǿ 3) ڿ ․Ʒ, 濵 4) ͱ 뿡 5) 6) Ⱓ 7) 絵 8) 9) ͱ ġ 10) ڰ Ͽ ȣ Ǵ Ͱŷ ڹ ̿ 11) ۿ ͻ Ǹ․ǹ μ ɷ ϴ ͱ ȯǿ , ․ ġ ․ δ㿡 , Ͱ ῡ ġ ( 12) Ÿ ǹ ߿ : ȫ , ӿ , ؼǹ , ǹ , () ͺ Ͱ༭ ǹ( 11 3) - ͻ ŷ 3Ⱓ () ȿ 1) Ͱ ȿ( ȿμ ȿ) 2) ŷȸ ġ, ǰ 3) ¡ ΰ 4) · ΰ 5) 3 ¡ Ǵ 1 6) Ͱ . ȿ (1) Ͱ ſ䱸 - ǹӴȣ 10 ſ䱸ǰ - : ͺ Ż ϰ ϰ ִ. ڿ ͰⰣ ڿ (ڵ ) ϴ ƴ ǹ̴(Ӵȣ ̷ Ǿ ). - ͻ 13 1 ٸ ڿ Ǵ ̳, ħ ڰ ƴ ܿ족, Ǹϴ ǰ̳ 뿪 ǰ ϱ Ͽ ʿ Ǵ ؼ ס, ۿ ڰ ͻ ϱ Ͽ ʿϴٰ Ǵ μ ɷ ϴ ס Ͱ༭ ü Ͽ ſ䱸 ܻ ϰ ʿ伺 ִ. (2) ͱ ġ - Ǵ ڰ üϷκ 2 ̳ ͺο ϴ ͱ 3 ġϵ , Ǵ ڰ ϰų ͰüϺ 2 Ŀ ġ ͱ ͺο ϴ (, ͺΰ غ, üϿ غ 쿡 ġǹ ) - ͺΰ ͰüϷκ 2 ̳ ġ ޱ ؼ ڰ 족 Ͽ ϳ, ؼ ѷΰ ͺ, ġ ̿ ̰ ִ. Ͱ༭ ̸ ڰ 족 ü Ư ʿ䰡 ִ. - ٸ, ͱ ġ ؼ Ϸκ 6 ϴ ִ. (3) ȣ - ͻ 5 6ȣ ͰⰣ ȿ ڱ ġϰų ڿ ġϴ ͺ ؼ Ǿ ־, 12 Ұŷ Ͱ Ͽ ͰⰣ ȿ ڿ ڱ Ǵ 迭ȸ ̳ ġϴ żϿ ͺΰ ̸ ݽ ֵ Ͽ. - Ǵ δ ͻ Ư Ϸ ǴϱⰡ ư, ̰ Ǵܿ Ͽ ǴܵǾ ϳ, ͺ 忡 ̿ Ͱ༭ (Ȱ μ) ν ħ £ ʿ䰡 ִ. (4) ȭ - ͻ 14 1 ͺδ Ͱ༭ Ͱ Ͽ Ͱ ϰ ϴ 쿡 ش ڿ ϴ 2 ̻ Ⱓ ΰ 3ȸ ̻ μ 䱸Ͽ Ѵ١ Ͽ, ǽǹ ؼ 䱸 Ͱ ϰ ϴ κ 2 ̻ Ⱓ ΰ 3ȸ ̶̻ ǹ̰ ƴ, Ͱ ( ȿ )κ 巡 Ͽ 2 ̻ Ⱓ ΰ 3ȸ ̶̻ ǹ̷ Ǵϴ Ͽ. Ͱ༭ Ͱ ִ 쿡 ̸ ڿ 䱸Ͽ ȸ οϴµ ִٴ յǵ 14 1 ͺδ Ͱ Ϸ 쿡 ڿ 2 ̻ Ⱓ ΰ ü ̸ ƴϸ Ѵٴ 2ȸ ̻ Ͽ Ѵ١ Ͽ ؼ ϰ, Ͱ ټ ȭϿ. - Ͱ༭ ̷ ϵ Ǿ Ѵ. 2. ͺ . Ž̰ (1) : ͺ Ȯ ͻŷ Ȯ, ȣ => δ ͺ ŷڼ Ѽ ִ. (2) - ͻ Ϸ ͺοԴ ο 庮μ ۿ ִ. - Ȱ ѿ => ͺδ ̸ Ͽ Ұŷ ú ϴ Ȱ ϴ. - ŷȸ źϰų ־ ͺο ΰ ɼ ִ. (3) ͻ £ - 3 1 1ȣ : ŷȸ ͺο ̿ ڸ ϰ ִ. - 29 1 : Ǵ ſ뺸 ް ϴ ڴ ͻ Ȳ Ǵ ȹ ɷ ϴ ٿ 忡 ŰϿ ϳ, ŷȸ ͺο ̿ ڿ ؼ Ű Ͽ ְ ִ. (4) ͺ 忡 ͺο μ ƴ϶ ͺ Ѽ ü ſ ̰, Ȱ Ÿ缺 ü Ͽ 巡 ִ Ұŷ ú ϴ ̿ ִ. . (1) Ÿ缺 - ȿ ͺο ŷȸ ǹ ΰϸ鼭, ŷȸԴ Ǹ οϿ ͺ ΰ ɼ ִ. - ŷȸ ɻ ʰ ó Ҹ Ѵٸ ȿ . ᱹ ͺ ŷڼ ϱ ؼ ͺΰ ․ǰ ǹ, ǹ 쿡 ̸ ϴ ϱ ̴. (2) ñ - ñ(14 Ǵ 7) Ȯϱ Ͽ ǵ ͱ ް Ͱ ü ִ. - ͱ ñ Ͱ ü ̸ ȮǾ ñ⸦ ٴ ȴ. - ͺο κ 14 Ǵ 7(ڰ Ͽ ȣ Ǵ Ͱŷ ڹ ) ̳ ͱ Ǵ Ͱ ü ϰ Ǵ ʷϰ ȴ. (3) ͺ ӿ ΰݱ, Ȱ ħ - 8 2ȣ : ͺ ӿ ݻǿ ϵ ӿ Һиϰ, ܼ ͺ ӿ̶ ̵鿡 , Ⱦ, Ϲ ˿ õ λҼ м Ȯǰ, ȭ, ϵ Ÿ缺 Ȱ ȣ Ǹ(̹ñ) ħϴ . (1) ŷȸ ϴ ͺδ ŷȸ ǰ ٸ κ û ִ. (2) ͺδ ŷȸκ ߺι´. (3) ͺδ ̹ ϵ ߿ ̸ ϰ Ż ÿ ̸ Ͽ Ͽ Ѵ. , ɿ ϴ 濡 ؼ ŰϿ Ѵ. (4) ź, ʵ ͺδ ͻ , ǥؾĿ ÿ ʼ öϰ ľϰ ̿ ۼ ߿ϴ. (5) ŷȸκ δ ź, 䱸, ͺδ 켱 ҸڷḦ Ͽ ó δ缺 , ŷȸ ó ʴ 쿡 Ҽ Ͽ ó Ҹ ִ. (6) ͻ δ㿡 , Ȱ ѿ ϸ鼭 ͻ ϼ â ʿ伺 δ 缺 ü ʿ䰡 ִ. 3. . Ͱ༭ ͺΰ ͻ Կ ־ ʼ ̹Ƿ ͺδ ͻ ϱ ռ 켱 ڽ Ư ´ Ͱ༭ Ͽ ͻ ŷ ϵ ۼϿ ڿ ϰ, ŷȸκ óп Ͽ ̴. . ͺ 忡 Ͱ༭ õ ǹ μ ۿϴ , δ ͺ ſ ̴ ̴ ͺ Ȯ ̾ Ƿ ͺΰ ϴ ͻ â ϼ ϴ ȰϷ ڼ ʿϴ. ← End |
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Copyright 1997-2024
TAX & LAW (ݰ )
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