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Ӽ(Estate TAX) & (Gift TAX) ΰó ȿȮ & û & Ҽ


[Title]
Ӽ(1996. 12. 30. 5193ȣ DZ ) 4 2 " " κ 3ȣ , 18 3 "" κ  Ǵ (ұ)
Start →


ǽûס
. Ӽ(1996. 12. 30. 5193ȣ DZ ) 4 2 " " κ 3ȣ , 18 3 "" κ  Ǵ (ұ)
. 11 1 " ּҸ С" κ Ǻ Ģ Ǵ (ұ)
. 11 1 " ּҸ С" κ ܱκȣ ǿ Ǵ (ұ)

. Ӽ 4 2 18 3 "" ุ ü ä Ⱑ ƴ ¿ ǻ ε Ե ʴ ؼν, ε꿡 Ͽ ε Ӽ δϰ ϰ Ǹ, , 4 2 3ȣ ̿ ڿ ִ 꿡 Ͽ Ӱ 3 ä ׿ ϵ ν äμ ް ǰ, ̷ Ͽ ε ûε ӱ ټ ѵǴ Ģ ټ δ ȴ ϴ, Ӽ ⿡ ־ Ȯ Ӽ Ż⵵ , ߰ , ɷ μ 37 2 ױ Ģ Ӹ ƴ϶, ̿ ûε Żϰų ǹϰ Ͽ ħѴٰ Ƿ, Ģ ϰų Ǻ Ģ Ǿ ǿ Ѵٰ .
ǰ ö, ǰ ݴǰ
Ӽ 4 2 Ӱ 3 ̳ "" ε( Ѿ Ų. .) ׿ ϵ δϰ ȸϷ ⵵ Ϸ μ ʿ伺 , 强 οޱ Ͽ Ӽ 18 3 ϴ ٿ "" 꿡 ⼼ Ӽ׿ Ͽ ִ ġ ʿϴ.
׷, "" ε( ־ Ӱ Ⱑ Ѿ ε Ų. .) ӵǴ ε ƴϹǷ ̿ Ӽ ű Ģ ߳. ̷ ֱ Ͽ "" ε ޳ Ǹ "" ε꿡 װ ϴ 18 3װ ־߸ ϳ, 18 3 "" ε꿡 װ "" ε꿡 װ ϰ Ƿ 4 2 κ Ģ ߳ ̰, ٸ, κа κ ϹǷ ü 弱 Ͽ ̴.
. ǻ Ȱٰ ܱμ ּҸ ƴ Ǵ , ǻ ܱ ִ 꿡 Ͽ Ӽ ΰ ־ Ӽ ڰ, ڳ ް ̹Ƿ, Ϻ ִ 꿡 Ͽ 츮 Ӽ Ӽ ΰԿ ־ ٽ 꿡 ڰ ϰ Ǹ ϰ Ǵ Ǿ ּҸ ΰ ִ ڿ ߳ ȴ.
, 11 1 ּҸ õ 쿡 ϵ ո ٰſ ϰ ġ ƴ϶, ̷ Թ Ӽ ⺻ ̳信 ߾ ּҸ ƴ ǻ ε ûε鿡 迡 ϰ ħϴ ̶ .
. 2 2׿ ܱ ȣǹ Ͽ ܱ ŷ ִ ް Ǵ ȣ, Ÿ Ϲ ε Կ ŷ ɿ Ͽ ִ о߿ 츦 ޵ ŷ 迡 ϴ ܱ ȣ ο Ͽ ġ Ư ν Ͽ Ǫ ․ȭ․ Ÿ ݿ ϴ ̹Ƿ, 11 1 κп 迡 ̷ ȣ ״ ȴٰ , ڿ Ͽ Ӽ Ͽ ϴ ܱ ȣ ǹ .
, Ͽ ּҸ ǻΰ ƴ ǻ ̿ ޸ Ϳ ո ٰŰ ٿ Ƿ, ǿ ʴ´.


Ӽ(1996. 12. 30. 5193ȣ DZ ) 2
Ǵ
Ӽ(1996. 12. 30. 5193ȣ DZ ) 4 2 " " κ 3ȣ , 11 1 " ּҸ С" κа 18 3 "" κ


Ƿʵ
. 1990.  9. 3. 89尡95, Ƿ 2, 245, 253
1992.  2. 25. 90尡69, Ƿ 4, 114, 120-121
1995.  7. 21. 9227
1995. 11. 30. 911, Ƿ 7-2, 562, 584
1997.  3. 27. 94帶196, Ƿ 9-1, 375, 383
1997.  3. 27. 95尡17, Ƿ 9-1, 219, 234
1997.  4. 24. 93帶83, Ƿ 9-1, 459, 466-467
1997. 10. 30. 9614, Ƿ 9-2, 454, 464
1997. 11. 27. 9538, Ƿ 9-2, 591, 600-601
1997. 11. 27. 9612, Ƿ 9-2, 607, 624
1997. 12. 24. 96尡19, Ƿ 9-2, 762, 773
1998.  8. 27. 96尡22, Ƿ 10-2, 339, 356
1999.  5. 27. 9766, Ƿ 11-1, 589, 601
1999.  6. 24. 9868, Ƿ 11-1, 753, 761-762
. 1993. 12. 23. 89帶189, Ƿ 5-2, 622, 646


==========================================  


ڡ
û    5
ûε 븮 ȣ  赿
ػ   20006420 Ӽΰó
ֹ
Ӽ(1996. 12. 30. 5193ȣ DZ ) 4 2 " " κ 3ȣ , 11 1 " ּҸ С" κа 18 3 "" κ ݵ ƴѴ.

1.
Ͽ ϸ ȴ.
. Ϻ ÿ ּҸ ϱμ 1996. 1. 27. ۼ, 1996. 1. 4. 20. ڽ ȭ Ӿ 4,264 ̵ 1 ð հ 2,417,082,436 ε 20 13( " ε"̶ Ѵ) ۡ۰Ǽ ֽȸ, ֽȸ , , ۱, աȣ  ϱ ϴ üϿ, ε꿡 ۼ 1996. 2. 8. 3. 13. ̿ ε ûε鿡 Ͽ κ ̷.
. ûε 1996. 10. 21. 忡 꿡 ε ϴ Ͽ Ӽ ǥ Ű Ӽ 1,662,804,430 Ͽµ, Ƿʿ ε Ӽ(1996. 12. 30. 5193ȣ DZ ) 4 2 " "̳ 18 3 "" ƴ , , Ϻ ּҸ 11 ƴϴ Ͽ, ε 15,718,739,886 5,223,522,041 μ 3,560,717,610 1997. 12. 2. ûε鿡 ΰ, Ͽٰ ɻû ܰ迡 1,170,838,108 óϿ.
. ׷, ûε 991532ȣ Ӽΰó ҿ 2000. 5. 12. ûε Ϻν¼ ǰ , ǰ 뿡 ûε鿡 Ӽ հ 3,952,000,520 óϿ, ٽ ûε ǰῡ Ͽ Ӽ 2,852,683,930̶ ϸ鼭 ׼ϴ , 2000. 11. 15. Ӽ(1996. 12. 30. 5193ȣ DZ ) 4 2 3ȣ, 18 3 23 Ǻ Ģ, 59 , 37 2 ױ Ģ ݵȴٰ ϸ鼭 ûû ̾, 12. 5.濡 Ӽ 11 1 " ּҸ " κ 2 2 ܱκȣ, 11 1 ǰ Ǻ Ģ ױ Ģ ݵȴٰ ϸ鼭 ûû Ͽ.
. 2001. 3. 23. ȿ Ͽ 20006420ȣ ǰ ûε ׼Ҹ Ⱒϸ鼭 200150, 51ȣ ûû ⰢϿ, ûε 2001. 4. 6. ûⰢ ۴޹ 19. ҿ ûϿ( ûε 20013150ȣ ̴).
2.
. Ǵ Ư
û Ǵ Ӽ(1994. 12. 22. 4805ȣ ǰ 1996. 12. 30. 5193ȣ DZ ) 4 2 "ο ס ݾ׿" κ 3ȣ ü 18 3 " 꿡 ѡ" κ, ׸ 11 1 " ּҸ С" κ̴.
׷, 4 2 1990. 12. 31. 4283ȣ , 18 3 1974. 12. 21. 2691ȣ 1996. 12. 30. 5193ȣ DZ , ǿ ڴ ƴ Ǽ ֽȸ, ̿ ̸, 4 2 3ȣ 18 3 ûε ̶ ϴ ε " " "" ش ʴ´ٰ ؼϴ Ͱ Ӽ ־ ä ̹Ƿ, Ӽ(1996. 12. 30. 5193ȣ DZ ) 4 2 " "( ""̶ ǥѴ) κ 3ȣ , 18 3 "" κ, ׸ 11 1 " ּҸ С" κ ݵǴ ζ ̴.
ٸ, Ӽ ǥԿ ־ ܼ " Ӽ"̶ ϱ Ѵ.
. Ǵ
(1) Ǵ
Ӽ 4(Ӽ )
2 2 شϴ 쿡 Ӽ ΰ ׿ Ӱ 5 ̳ ǻ ִ 꿡 Ͽ ο װ Ӱ 3 ̳ ǻ ִ 꿡 Ͽ ̿ ڿ ݾ׿ ȣ ݾ ݾ Ӽ Ѵ.
1.2.
3. 꿡 Ͽ Ӱ 3 ä. ٸ, ο ä 쿡 Ӱ 5 ä
4.

11(Ӽ ) ּҸ Ͽ õ 쿡 Ӱ ǻο ȣ شϴ ڰ ִ 쿡 п ݾ ׿ Ѵ. 2ȣ شϴ ڰ 3ȣ شϴ Ǵ 5ȣ شϴ ڰ 1ȣ 4ȣ شϴ 쿡 ݾ ջϿ Ѵ.
1.5.

18(Ӽ ǹ)
4 Ͽ 꿡 꿡 ( 꿡 ⼼ Ѵ) Ӽ ⼼׿ Ѵ. ٸ, ڰ 1׿ Ǵ 쿡 ڰ Ӽ׿ Ѵ.

(2)
2(Ӽ ) ǻ ּҸ (ǻ ǻ Ͽ ȿ ߻ϴ Ѵ. ) ο Ͽ Ӽ ΰѴ.
ǻ ּҸ ƴ ִ 꿡 Ͽ Ӽ ΰѴ.
3. ûε ûû Ⱒ ǰ
.
4. û
ûε , ̳ û 4 2 18 3 ϴ "" ǻ ุ ü ä ⸦ ƴ 찡 Ե ʴ´ٰ ؼϴ ħϰų ױ Ģ ȴٴ κ ϴ ̶ ִµ, ̷ ҿ Ǵ̶ܻ ִ ؼ․ μ Ģ Ǽ ٴ ǹ , 强 ǴԿ ־ ؼ 쿡 Ǵ° Ȯϴ Ǿ ϹǷ, ѵ Ǽҷμ ؼ 뿡 Ǵ ̰, "" ⸦ ε Ե ʴ´ٰ ݵȴٸ ᱹ ؼ Ͽ üȭ 强 ϰ ִ ȴ.
, "" Ⱑ ̷ ε ԽŰ ʴ ݵǴ δ Ǵ ο μ Ǽ Ǵܴ Ǵ ̴( 1995. 5. 25. 9120, Ƿ 7-1, 615, 626 ; 1998. 7. 16. 9723, Ƿ 10-2, 243, 251-252 ).
5.   
.
Ӽ 2 Ӽ ǻ ּҸ ( "" Ѵ) ο Ͽ Ӽ ΰϴ ǹ(1) ּҸ ƴ ( "" Ѵ) ִ 꿡 Ͽ Ӽ ΰϴ ǹ(2) Ͽ , 11 Ͽ õ 쿡 ϵ ν ǰ 쿡 ƴϰ, 4 ׿ ϰ ä ϴ Ӽ Ͽ ϸ, 18 3׿ 꿡 ߰ Ϸ ǵϿ 4 Ͽ 꿡 ⼼ Ӽ ⼼׿ ϵ ϰ ִ.
׷ Ͽ ǻ ǿ ƴϿ, ุ ü ä Ⱑ ƴ ε 4 18 3 꿡 ش ƴϰ Ǿ ûεμ ־ ӹ ƴ ε꿡 Ͽ Ӽ δϰ 18 3׿ ϴ 4 äμ ϰ Ǿ.
, û , Ӽ 4 2 18 3 ϴ "" ǻ ุ ü ä ⸦ ƴ ¿ ε ʴ ؼν, ε꿡 Ͽ ε Ӽ δϰ ǰ ϸ, , 4 2 3ȣ ̿ ڿ ִ 꿡 Ͽ Ӱ 3 ä ׿ ϵ ν äμ ް Ģ ݵǴ , ǻ ʵ ϰ ִ Ӽ 11 1 κ Ǻ Ģ ܱκȣ, ׸ ǿ Ǵ ζ ̴.
. 4 2 18 3 "" κа 4 2 3ȣ Ͽ
(1) ε
, ε ε õ ϱ Ѵ.
() ""
ι "" Ϲ 濡 ϴ ǻǥø ϰ ̸ ³ν ȿ ()․()․()․ҿ() ι(ι 554), Ӽ "" 信 Ͽ Ǿ ǹ̴ ι ܾ ε( 1997. 10. 30. 9614, Ƿ 9-2, 454, 464 ; 1999. 5. 27. 9766, Ƿ 11-1, 589, 601), ٸ, ι ش ʴ´ ϴ ܰ ̰ ȸ ִ ȿ Ͽ ̶ () Ǵ Ͽ ϴ 찡 ִ( Ӽ 32 346 ).
() ε꿡 Ӽ ΰ
1) ǹ ñ
̿ Ͽ " Ͽ ϴ " ϰ ִ ⺻ 21 1 3ȣ , ε깰Ǻ Ͽ Ǹ ϰ ִ 츮 ߾ ι 187 츦 ̿ ƴ Ϲ ε ־ ε ⸦ ( )̹Ƿ ÿ ϼǴ ̶ ǴϿ ( 1986. 7. 8. 8625 ǰ ; 1991. 6. 11. 911493 ǰ ; 1992. 11. 27. 924529 ǰ ; 1994. 12. 9. 9323985 ǰ ; 1999. 2. 5. 9720663 ǰ ), Ӽ ⺻Ģ 8229-2 1ȣ " ñ" ϷΡ Ͽ ϴ ․ ϴ ñ ․̰, ٸ ι 187 ⸦ ƴϴ ε 濡 Ͽ ε ϰ ־.
ñ⿡ Ͽ ι ޸ ̸ ľѴ ϴ,  󵵳 鿡 Ǵ ε 쿡 巯 ø ϼǴ ôⰣ ϼ(⺻ 26 2 1 4ȣ) Ͽ ñ⸦ Ȯϰ ְ("ε" ε꿡 ־ ù ҿϴ) ׿ ִٴ Ÿϴٰ ̴.
, ҵ漼 絵 Ģ ð ƴ û÷ , 絵 쿡 ٴ 絵 ϰ ִ.
2) ε 꿡 ԵǴ
Ӱý ε ǻ ․絵 Ͽ ó ߿ ε 꿡 ԵǴ Ͽ, Ÿ 絵 ûǰ ⸸ ̷ ʰ ִٸ ε 꿡 ܵȴٰ µ( 1990. 10. 23. 903393 ǰ ; 1991. 6. 25. 907838 ǰ ), 絵 쿡 ǻ ε 3ڿ ϰ ε ƴ ϴ ñ ⸦ ʾҴٸ(̴ ǻ ӵ⸦ Ǵ ǻ Ƿκ ⸦ ģ 쿡 ̴), ǹ ñ ̹Ƿ ǻ ǹ ε 꿡 ϰ Ǿ ε ̿ Ӽ δϿ Ѵ.
ٸ, ε Ӽ 4 2 3ȣ Ⱓ ̷ Ⱑ Ӽ , ε ׿ ұ ä Ͽ () ۿ Ӽ δ ʰ ǰ, ٸ, Ŀ ⸦ ġ δϰ ȴ.
3) Ӱ ǹ
, ǻ Ⱑ Ǿ ڰ δϴ ο Ͽ, ڰ ƴϸ ̿ 3 Ͽ ̰ ִ.
켱, ڰ , Ӽ ⺻Ģ 369 "Ӱ ǻ Ǵ ŸŸ ϴ ⸦ 쿡 Ӽ ׿ Ѵ. ƴѴ." ϰ ־ Ƿ 嵵 ϹǷ( 1994. 12. 9. 9323985 ǰ), ڰ δ ʴ´ٴ Ͽ ̷ .
׷, ڰ 3 쿡, Ģ ߾ Ӽ δ ̻ 3ڰ δ ʴ´ٰ Ÿϴٴ ذ ִ ݸ, Ӽ δϴ ε 꿡 ϰ Ǿ 翬 ̰ 3 εκ Ϳ ٸ ƴϹǷ δϿ Ѵٴ ذ ְ ̿ ι, ̸ ٷ Ƿʴ δ.
(2)  Ǵ
() ǿ
38 59 ٰŸ Ǵ ǿ Բ ⺻Ģμ, 鿡 ٽ ȮǶ ε, Ǵ Ȯ ϴ ͸δ ʰ 鿡 ̳ ⺻ ̳ ̸ ޹ħϴ Ģ ġ 䱸Ѵ( 1992. 2. 25. 90尡69, Ƿ 4, 114, 120-121 ; 1995. 7. 21. 9227 ; 1995. 11. 30. 911, Ƿ 7-2, 562, 584 ; 1997. 11. 27. 9538, Ƿ 9-2, 591, 600-601 ; 1999. 5. 27. 9766, Ƿ 11-1, 589, 611).
, " ȴ. Ѱ Ѵ." 23 1 Ǻ Ģ õ ι, Ģ ΰ․¡ ǹ ϴ μ ħذ , ׿ ǿ ݵǰ ̷ óб 翡 Ͽ ǹ 꿡 ̿․․óб ߴ ް Ǵ 쿡 ħذ ִٰ ( 1997. 12. 24. 96尡19, Ƿ 9-2, 762, 773 ).
׷, 츮 ǿ ٸ ⺻ ޸ Ѱ谡 ü Ǵ ⺻ ¸ ־, ϴ Ѱ ȸ Ǵ ǹ Ͽ Ͽ ǰ üȭϰ ǹǷ, ü Ѱ踦 ϴ Ͽ ȴٰ .
, ӱǵ ̶ ,  ΰ, ä Ͽ  ľ ΰ ӱ õ Թ Թ緮 å Ǵܿ ð ְ, ̿ ؼ 籹 ش ó θ ɻϴ ð ִٰ , Թ̳ ؼ ⺻̳ ⺻ Ģ, ⺻ Թ Ѱ, ׸ Թ  ߾ ̰ų ƴ ո ̶ ̸ ̶ ̴( 1998. 8. 27. 96尡22, Ƿ 10-2, 339, 356 ).
, 37 2 " Ǹ ․ Ǵ Ͽ ʿ 쿡 Ͽ ν , ϴ 쿡 Ǹ ħ " ϰ Ƿ, 23 1 37 2 ü Ǯ , Ģ Ǿ ϰ Ͽ Ͽ ѵ ħصǰų Ģ ױ Ģ Ǵ Թ ٴ ̴( 1990. 9. 3. 89尡95, Ƿ 2, 245, 253 ; 1997. 3. 27. 94帶196, Ƿ 9-1, 375, 383 ; 1997. 3. 27. 95尡17, Ƿ 9-1, 219, 234 ; 1997. 11. 27. 9612, Ƿ 9-2, 607, 624 ; 1999. 6. 24. 9868, Ƿ 11-1, 753, 761-762 ).
() ü
1)
켱, 4 2 3ȣ 18 3 ׿ Ǵ ä Ȯ ϰ ƴ϶ "" ؼ ־ Ƿʿ м Ͽ ü ǹ̿ Ȯ Ǿ Ƿ 鿡 ٰ .
ٸ, ûε, ǻ ε길 Ӽ 4 2 18 3 ϴ "" شѴٰ ؼν Ӱ ̹ üǾ Ӱ Ⱑ ̷ ƴϿٴ ջ ε ϴ Ӽ ǹ 3ڰ δ ʰ ǻ ̸ ӹ ϴ ε ǹ δϰ Ǵ , ׸ 4 2 3ȣ Ͽ ä ϰ Ǵ ûε ӱ ħϴ Ǿ ǿ ϰ, ̷ Ͽ Ǻ Ģ Ѵٴ Ѵ.
2) 4 2 18 3
Թ 캸, ǻ Ǵ 4 1 4 2 쿡 ׿ ϵ ϰ ִ , ǻ Ӽ ׿ ԽŴν δ㿡 ־ Ӽ ԰ ƿ﷯ ǻ ִ ܰ迡 Ӽ ΰ ̸ · Ͽ л, н Ӽ ȸν Ӽ δ δϰ ҽŰ Ϸ ְ, 18 3 4 ѵ Ǵ ⼼ Ӽ ⼼׿ ϵ Թ, ׿ ȴٰ Ͽ ٲ ƴ Ӽ ׿ Ͽ ȿ ϴ ߰ ϰ Կ ִ.
, ̿ Թ ޼ϱ Ͽ "" ε ƴϸ θ ϴ ؼǴ¹, Ͽ 캸 Ѵ.
, ü  꿡 شϰ Ǵ δ Ģ Ӱ Ȳ Ͽ ǴϿ ⺻ 14 뿡 ߾ ϴ.
, ε ․ ø ϴ 쿡 ǻ Ƿ ⳪ Ǿ ƴϴ ǽŹ ε ǻο ͼӵǴ ̸ ǰ, Ӱ ǻ ̸ ó Ģ̴.
⿡ " ó " ǹ̿ Ͽ ó Ư Ͽ ؼ پϰ Ǵ¹, ó Ÿ 絵( 쵵 ̴) 쿡 û ҵ漼 絵ñ⸦ ϰ dz, 絵 쿡 ñⰡ ö Ͽ 꿡 ش ø ǴϿ Ѵٴ ̴.
׷, ε ־ ǻ Ƿ Ⱑ ִ ϴ ڰ ̹ ε Ͽٰ Ǵ , ̸ ε޾ , ͱ ϰ ִ 쿡 ⸦ ġ ʾҴٴ ̸ 꿡 ԽŰ ش Ģ Ÿ ʴٰ ִ.
, ǿ ־ ûε ε ϱ Ͽ ǻ ڵ ⸦ Ͽ ־ ƹ ̵ (ٸ, ûε ȸ ְ ִ 쿡 Ͽ ַμ ֽ ġ ̶ ٰ ) ̿ Ӽ δϰ ̹Ƿ, ٷ ⺻ 14 Ģ ϰ, ̷ν ǿ ϰ Ǵ ƴѰ ϴ ǹ ִ ̴.
׷, ε꿡 ־ 꿡 ش θ ø Ǵϴ ؼ, ϰ ִ ؼ Ÿ缺 ְ Ģ ƴѴ ̴.
ù°, ε Ǻ ι Ģ̴.
ε Ǻ̰, ̿ Ͽ Ǹ ϰ ִ ι Ģ ״ Ǿ Ѵٰ ؼ Ÿϴ.
׷ٸ, ǹ ñ⸦ ⺻ 21 1 3ȣ ǹڿ Ӽ(1994. 12. 22. 4805ȣ ) 292 1 "" ̸ ؼϿ ϴ ܼ ․ͱǸ ܰ迡 ̸ μ Ͽٰ , ุ ü ε ϴ.
°, ñ Ȯ õ Ǽ ̴.
ø Ѵٴ ϸ( Ӽ 294 1), û μ (ݭ) Ͽ Ȯϰ ν ִ ε ̶ ̴.
ü̳ ε εδ ε ùμ ҿϿ ûμ ΰ ľϱ 翡 иϰ, Ӽ ־ ǿ ֱ ̴.
, ǻ ε ε꿡 ڸ ұ ༭ ۼϰ, θ Ȯ û ̸ Ӽ 4 2 Ͽ 18 3 ǰ, Ӽ ⼼׿ ϴ , ̶ ϴ ڰ Ⱓ , ä Ⱓ ƴ شϴ ڿ ༭ ۼϿ ä ޴ , ų ༭ ۼϿ Ͽ ξٰ 򰡿 ־ ڽſ (Ҵ) ༭ û Ͽ 򰡿 ־ ϴ ִ.
̷ ȴٸ, Թ Ӽ Թ ޼ ̴.
, Ǵ ε Ⱓ ⸦ ν ΰ ôⰣ(1994. 12. 22. 4810ȣ ⺻ 26 2 1 4ȣ) ǿϴ 쿡 óϱ ƴٴ ȸǼ ǿ , ̷ Ͽ ũ Ѽյ ִ.
, û 絵ñ ľϴ 絵ҵ漼 쿡 ߻ , 絵 쿡 ذ谡 ݵǾ û Ŀ ⸦ Ⱓ ġϴ ʰ ̷ ݸ, Ư ̿ ̷ 쿡 ؼϸ ȸǸ Ͽ Ƿ ⸦ üϴ 찡 .
, ε ü ǻ ڱ ϴ 츦 ϰ Ⱑ ٷ ǰų ּ Ӱ ñ Ⱑ Ǵ Ϲ̰, ̿ Ӱ ñ Ⱑ ̷ 18 3׿ Ͽ Ӽ ⼼׿ ε꿡 ν ذ ִٴ , ׸ Űǹ ࿡ 꼼 ΰ Ȯϰ ν ִ ε ǹڿ ϴٰ ִ 鵵 ִ .
°, ü ӷ° õ Ȯ ̴.
Ư Ͽ ι 鿡 ƴ ڴ ̸ ְ(ι 555) ڴ ִ (ι 556 1, 557) ӷ ȭϰ Ƿ, ǻ ݵ Ƿ Ⱑ ȴٰ ٴ ݵ ΰ ȴٰ ϱ ƴ϶ ӵǾ ε , Ȯ ä δϰ ȴٰ .
ᱹ, ε ǹ , Ⱑ ̷ ƴ ¿ ε ľϿ ΰѴٴ Ȯ Ģ ϸ ȥ ʷ ִ.
°, Ӽ 4 ؼ ̴.
4 2 3ȣ 뿡 , Ӽ ־ Ϸ , ä Ͽ ޸ϰ ѹ, ؼ, ̰ų ࿡ ε ¶ ϴ ⸦ ġ ε ä ̹Ƿ, ̴ 4 2 ƴ 3ȣ ä Ұϴٰ 翬ϴ.
̿ ޸ Ⱑ ε ٸ, ε 꿡 شǰ ä(ǹ ʾǷ ǹ ä ִ ̴) شǴ 콺ν ؼ ̴.
ټ°, "" ؼ ƴ äμ ζ ٸ Ǵ ̴.
޸ Ͽ, ûε δ ⺻ 4 2 3ȣ Ͽ ߻ϴ ̹Ƿ η ذǾ ̴.
, ε ޵Ǵ ä 4 2 3ȣ ִ Ӱ 3 ̾, ä Ӽ ׿ ν ε 꿡 ϴ Ǿ Ģ ϰ Ǿ ̳, 쿡 ä ӰϿ ӹϿ ̾ û δ , ̴ ä θ ϴ 4 2 3ȣ Թ ƾ 4 2 18 3 "" κ ؼ ƴϴ.
ᱹ, ε Ǻ Ͽ Ǹ ϰ ִ 츮 Ͽ ε ûε ε ä 鿡 ϰ ǰ, ٸ, 4 2 3ȣ Ͽ Ӱ 3 ̳ ä ƴϾ ä ܵ ̸, 3 Ⱓ ڿ Ǵ ٿ ݵ ƴϹǷ, ̷ Ͽ ߻Ѵ ϴ Ģ ϴ ̶ .
׷, ǰ ƴϾ ִ 쵵 ƴϰ ׷ٰ ä ִ 쵵 ƴ , , ǻ 3 ̳ ̿ ڿ ̿ üϿ ä δϰ Ǿ ñ ⸦ ʿ, ʳ Ǹ,  ̷ ε鿡 Ͽ ְų(Ӽ ̳ε ) ȯϿ ִ(Ӽ ⳳε ) дٰų, Ӽ δ ȸϱ Ǵ ƴ϶ Ǵ ̸ ä Ͽ Ӽ ־ ϵ ϴ ξ Ģ ϵ ʿ䰡 ְ, ׷ ̿ ƴ ִ.
׷, Ⱑ ̷ 𸣹Ƿ 谡 Ⱓ Ȯ ƴ · ӵ ִٴ , ε ڴ ģ Ư迡 ־ , ̷ Ͽ ǻ ༭ ۼϿ ģ ̿ ȯ õ ɼ ִ , ̷ ۿ ϱ Ͽ ε Ͽ Ӱ 縦 Űϰ ϰų, ڵ Ӱ ܱ ⸦ 쿡 ȯ Ͽ شٴ ٽ ξ ʿ䰡 ְ Ǵµ, ׷ Ǹ ̿ ε̳ Ͽ ݵ ʴ° ϴ ٽ ߻ϰ Ǵ  ߾, ̴ Թ 鿡 ִ ϳ õ ̷ ܱ ݵ ʿϴٰų ʿ伺 "" ؼ ̶ ̴.
, ᱹ 4 2 3ȣ ܸ ڴ Ͱȴٰ ִµ, ڿ Ǵ ٿ ̶ ؼϴ ̻ ̿ ʿ伺 Ӹ ƴ϶, ̷ ܸ ϰ Ǹ Ӽ ǹ δϴ ڵ κ ϸ鼭 Ҽ ̰, ٿ Ư ̷ ߾ 籹 ϴ ʰ ̹Ƿ, װ Ҽ ־ ū ȥ Ͼ ̶ , ̿ ܱ ʿ伺 Ǿ Ѵٰ .
׷ٸ, ε θ ϴ 4 2 18 3 Թ ƴ϶ üμ 缺 Ǹ, 鿡 ־ ϰ ̸, å ͱ 鿡 ⸦ ʾ ߻ϴ Ӽ ߰ δ '' Ͽ Ϸ ' ' Ӽ ⺻ ̳信 ߾ ϴٰ  ߾ ּҼ Ģ Ѵ ̰, ̿ ؼ Ͽ ε ׿ Ӽ ׼ δ ǹ ǻ ε鿡 ϴ ̸ ε ûε ӱ ħϴ ̶ .
3) 4 2 3ȣ
, ϱ Ͽ, ڿ Ͽ Ǵ 4 1 3ȣ 4 2 3ȣ ִ 꿡 Ͽ Ӱ 5 ǻ ο ä Ӱ 3 ǻ ̿ ڿ ä Ӽ ׿ ϰ Ⱓ ̳ ä ä ϰ ִµ, ̴ ׿ ä Ӱ ä ν Ż ǿ , Ӱ Ⱓ ä £ ݸ û ѵ η° ȮѴٴ , 'ä' Ӽ ־ ߿ ׸ ϳ̹Ƿ 뿡 ־ ڿ ߻ ٴ μ ϴ ̰, ư ̷ Թ ޼ϱ Ͽ Ⱓ Ͽ Ⱓ ̳ ä Ϸ 󿡼 ϴ Ӹ ƴ϶, Ӽ ⺻ ̳ Ӽ ͼ ߾ ̷ Ұ ʿ, ּ ġ ̴.
ٸ, Ⱓ ȴ ε, ̿ Թ 캸, Ӽ ־ ä Ǻ, 4 1 2 3ȣ Ⱓ Ͽ 1990. 12. 31. 4283ȣ Ӽ "3, 1" ϰ ־ Ͽ μ "5, 3" Ǿ¹, ̴ Ӽ ΰ ôⰣ Ű Ű 5⿡ 10 (1990. 12. 31. 4277ȣ ⺻ 26 2) ߴ 꿡 Ӽ ȸ ִ ġ Ѵٴ ո ٰſ μ, 1998. 12. 28. 5582ȣ 'Ӽ' Ͽ "10, 5" Ⱓ Ȯ ͵ Ӽ δ 氨 Ϸ ԵǾ.
׷Ƿ, տ ٿ Ӽ ⺻ ̳ Ӽ ͼ, Ⱓ Թ , ȸ ǹ ä ․Ȯϴ Ұɿ ̸ ϴ ſ , ׸, Ӽ ȸ Ѵٴ ո ٰſ Ͽ ä  ε Ⱓ ʿ䰡 ִµ, ü Ѱ輺 ִ ̾ ̸ Ϸ Ͽ θ ʿ䰡 ִ , ⺻ ΰ ôⰣ ٸ , Ը ȭ 󿡼 ܵǴ Ⱓ Ȯ ʿ䰡 ִ , , Ⱓ ϴ Ӽ ⺻ ̳ ȣ ո ȭϴ Ȯϰ Ͽ ε, Ⱓ ΰ ü Ģ Թ 緮 å Ǵܿ ϴ μ, ä ξ ʿ䰡 ְ ̿ 4 2 3ȣ Ⱓ Ͽٸ, Ⱓ ̰ų ؿ Ͽ Ͽ ո Ῡ ̶ ̻ Ⱓ ո åǴܿ ι, Թ , ̳  ߾ Ⱓ ̰ų ո ̶ Ư ϸ, 4 2 3ȣ 3̶ Ⱓ Թ ո 緮 ŻϿٰ ε ϰ ħصǾٰ ̴( 1997. 4. 24. 93帶83, Ƿ 9-1, 459, 466-467 ).
(3) ûε Ÿ 忡 Ǵ
׹ۿ ûε, 4 2 18 3 "" üǾ Ӱ Ⱑ ̷ ƴ ε굵 ԵǾ Ѵٴ ٰŷ, ä࿡ ־ ⸦ ϴ ε ׷ ٸ ޸ ϰ Ǿ Ұϴٰ ϳ( 踦 ƴϴ), ε ȸ ƴ϶ Ϲ ġ ũ 󵵵 , Ư ־ ſ ߿ ̶ ٸ ޸ ۿ ( 1998. 12. 24. 89帶214, Ƿ 10-2, 927, 948 ), װ 츮 ε Ǻ Ͽ Ǹ ϰ ִ Ͱ ġѴ ̴.
(4) Ұ
, 4 2 18 3 "" κа 4 2 3ȣ Ͽ ε 꿡 ش ƴν ϴ ä ش ƴϿ ε ûε ӱ ټ ѵǴ Ģ ټ δ ȴ ϴ, Ӽ ⿡ ־ Ȯ Ӽ Ż⵵ , ߰ , ɷ μ 37 2 ױ Ģ Ӹ ƴ϶, ̿ ûε Żϰų ǹϰ Ͽ ħѴٰ Ƿ, Ģ ϰų Ǻ Ģ Ǿ ǿ Ѵٰ .
. 11 1 " ּҸ С" κп Ͽ
(1) ڿ
ǻ ּҸ ξ ο Ǵ ڿ Ӽ 2 Ǿ ִ¹, ǻ ּҸ ΰ ִ θ Կ ־, Ӽ 1 2(1976. 12. 31. 8341ȣ ż) "ּ "̶ Ϸ ּ 2 ̻ ڿ Ͽ ֹεϹ Ͽ ϵ Ӽ( ""̶ Ѵ) ϴ ּ . ϰ, Ģ 11 "ּ " ϷΡ"" ϴ ּҴ Ȱ ٰŰ Ǵ Ѵ. Ȱ ٰŰ Ǵ δ ǿ ϵ Ģ ֹεϹ ϴ ֹε Ѵ. ϰ , ̷ ؼԿ ־ Ƿʴ 'ּ' Ȱٰ ǹϴ ִ.
Ӽ ǻ ּҸ ξ ο 2 ̿ܿ 鿡 ̸ ޸ ϰ ִµ, Ӽ 꿡 ־ ä ϰ(4), ǥ ⿡ ־ , Ӽ ڿ Ͽ ϸ(11 112 4), Ӽ ǥ ŰⰣ ־ ̰ ִ(20).
(2) Ǻ Ģ Ǵ
Ӽ 12 4 Ӽ ׿ 5 ʰ, 11 , ׸ 112 4 Ͽ ǥ ϵ ϰ , ̿ 11 ǻ Ͽ Ӽ δ ȭ ν Ȱ ϰ ڰ, ڳ, ̼ڰ, ڰ, ڰ ϰ ִ¹, Ư ڰ, ڰ 밣 ƴ ̰, ǻ ⿩ ִٴ Ͽ ѵ ϵ ڴ ִ.
׷, ּҸ ΰ 11 1׿ Ͽ 112 4 ʰ Ƿ, ǻ ϰ ûεμ ħش ̶ ְ ȴ.
׷, ǻ Ȱٰ ܱμ ּҸ ƴ Ǵ , ǻ ܱ ִ 꿡 Ͽ Ӽ ΰ ־ Ӽ ڰ, ڳ ް ̹Ƿ(, ̱ ùα Ǵ ڿ Ͽ ڰ ϰ ְ, Ϻ 쵵 ڿ Ͽ ̼ڰ ڰ ϰ ִ), Ϻ ִ 꿡 Ͽ 츮 Ӽ Ӽ ΰԿ ־ ٽ 꿡 ڰ ϰ Ǹ ϰ Ǵ Ǿ ּҸ ΰ ִ ڿ ߳ Ǵ ̴.
11 1׿ ּҸ õ 쿡 ϵ ٷ ̷ Ե ̹Ƿ, Ͽ ּҸ ǻΰ ƴ ǻ ̿ ޸ Ͽ ϴ ̴ ո ٰſ ϰ ġ ƴ϶, ̷ Թ Ӽ ⺻ ̳信 ߾ ּҸ ƴ ǻ ε ûε鿡 迡 ϰ ħϴ ̶ ̴.
(3) ܱκȣ̳ ǿ ݵǴ
"ܱ"̶ 츮 鼭 ܱ ϰų Ⱓ ܱ üϸ Ȱϴ ϴ¹, 2 2 " ϴ ٿ Ͽ ܱ ȣ ǹ ." Ͽ.
׷, 2 2׿ ܱ ȣǹ Ͽ ܱ ŷ ִ ް Ǵ ȣ, Ÿ Ϲ ε Կ ŷ ɿ Ͽ ִ о߿ 츦 ޵ ŷ 迡 ϴ ܱ ȣ ο Ͽ ġ Ư ν Ͽ Ǫ ․ȭ․ Ÿ ݿ ϴ ̹Ƿ, ּҸ ƴ ǻ 꿡 Ͽ Ӽ ΰԿ ־ ǥ ʵ Ӽ 11 1 κп 迡 ȣ ״ ȴٰ ̰, , ڿ Ͽ Ӽ Ͽ ϴ 2 2׿ ܱ ȣ ǹ ( 1993. 12. 23. 89帶189, Ƿ 5-2, 622, 646 ).
, 11 1׿ ߾ ո ܱ ΰ ϴ ⺻ ħϴ ȴ ̳, Ͽ ּҸ ǻΰ ƴ ǻ ̿ ޸ Ϳ ո ٰŰ տ ٿ Ƿ, ǿ ʴ´ ̴.
, 11 1 " ּҸ С" κ ܱκȣ̳ ǿ ݵ ƴѴ.
6.   
׷ٸ, Ӽ(1996. 12. 30. 5193ȣ DZ ) 4 2 " " κ 3ȣ 18 3 "" κ, ׸ 11 1 " ּҸ С" κ ݵ ƴϹǷ ֹ Ѵ.
ǰ ö, ǰ Ʒ 7. ݴǰ ִ ܿ ǰ ǰ ġǾ.
7. ǰ ö, ǰ ݴǰ
. Ӱ ̹ ǻκ ̿ 3ڿ Ⱑ ε Ӱ ÿ ǻ ƴϰ ƴԿ ұϰ, Ӽ 4 2 ׷ ε Ӱ 3 ̳ "" ( Ѿ Ų. .) ̸ ׿ ϵ δϰ ȸϷ ⵵ Ϸ μ ʿ伺 װ͸δ Ģ ߳Ƿ, Ģ ߳ ʴ´ٴ 强 οޱ Ͽ Ӽ 18 3 ϴ ٿ "" 꿡 ⼼ Ӽ׿ Ͽִ ġ ʿϴ. ׷Ƿ 4 2 强 18 3׿ Ͽ Ǵ ̰ ̰ ٲپ ϸ 18 3װ ġ ٸ 4 2 Ģ ߳ Ǵ ̴.
. ̹ 꿡 Ǵ 翡 "" ε( ־ Ӱ Ⱑ Ѿ ε Ų. .) 꿡 Ǵ ü ִ. ̵ "" ε δ ӵǴ ε ƴ϶ ִ. ӵǴ ƴ Ӽ űٸ ̴ Ģ ߳ DZ ̴. ̷ ֱ Ͽ "" ε ޳ Ǹ ׿ ⼼ Ӽ ȯ Ǵ Ͽ ־߸ ̴. ׷Ƿ () ó "" ε꿡 װ Ͽִ 18 3װ ־߸ ϰ ׷ ٸ κ ̴.
. ׷ 18 3 "" ε꿡 װ "" ε꿡 װ ϰ ʴ. ׷Ƿ 4 2 强 18 3 4 2 Ϻ "" ε꿡 迡 强 ϰ ִ. 4 2 κ Ģ ߳ ̰ ٸ, κа κ ϹǷ ü 弱 Ͽ ̴.
. 籹 "" ε Ȯ Ͽ θ Ȯϴ ʹ ȴ. ٸ Ͽ 츮 籹 ؿ ߾ غϴ ̱ ̴. ߿ Ҹ Ͽ о߿ ŷڸ Ӱ Ȯϴ ̶ ̴.

ǰ  ö() Ѵ ϰö(ֽ) 迵
   ȿ ּȸ


  
3. ûε ûû Ⱒ ǰ
. ûε
(1) 4 2 18 3 "" κа 4 2 3ȣ Ͽ
, ε "" ش ʴ´ٰ ؼν ڵ ̹ ε꿡 Ͽ μ Ͽ 18 3 Ͽ Ǵ ⼼ Ӽ ⼼׿ ƴϿ, ε ð 2,417,082,436 äμ ׿ Ͽ Կ Ӱ 3 ̳ ä 4 2 3ȣ Ͽ ̸ ƴϿ.
, û 1992. 11. 27. 924529 ǰ ؿ "" ؼ ־ Ӱý Ⱑ ƴ ε "" ƴ 꿡 ԵǾ Ѵٴ ϰ , ׿ "" Ϸ ƴ϶ üǾ ƴ , Ⱑ ̷ ƴ ε Ѵٰ ؼϿ ̴.
̿ ؼ ε 3ڿ Ͽ Ӱ Ⱑ ƴϿ ǻ ε ϸ鼭 ̿ Ӽ δϰ Ǿ ħصǰ Ģ Ǹ, ǻ 3 Ǵ 5 üϿ ⸦ ƴ 꿡 Ͽ ׿ Ǿٰ ٽ ä Ǿ Ӽ δ ʰ , Ⱓ ̳ üǾ ⸦ ƴ 꿡 Ͽ ä ƴϿ Ӽ δϰ ǹǷ, μ Ǵ Ӱ ǻ ൿ Ͽ Ӽ δ ΰ Ǿ ոϰ, , ä࿡ ־ ⸦ ϴ ε 츦 ׷ ٸ ޸ ϰ Ǿ Ұϴ.
(2) 11 1 " ּҸ С" κп Ͽ
ڷ ľϿ 11 1׿ ڰ ڳ ƴϿµ, ǻ ۼ ϱμ ַ Ϻ Ͽ ѹα ̹Ƿ ڰ ڳ ڿ ̿ ƹ ̰ ϰ, Ư ڿ ӵǴ κ кҿ Ұϰ ־ ٸ 밣 ƴ 밣 ̶ ׷ϴ.
(3)   
, Ӱý Ⱑ ε ʾ Ӽ ⼼׿ ƴϴ 4 2 18 3 "" κ, ׸ ̳ Ⱓ ä ׿ ƴϴ 4 2 3ȣ 23 Ǻ Ģ, 59 , 37 2 ױ Ģ ϰ, ڶ ڰ ڳ ʵ 11 1 " ּҸ С" κ Ǻ Ģ ױ Ģ, ׸ 2 2 ܱκȣ 11 1 ǿ ȴ.
. ûû Ⱒ
(1) 4 2 18 3 "" κа 4 2 3ȣ Ͽ
ǻ Ͽ 꿡 Ͽ Ӽ ϰ Ǹ, ǻ Ӽ Ӱ ڳ ̿ ڿ Ӱ ٸ · , Ͽ Ӽ δ ȸϷ ̹Ƿ, ̷ δ Ӽ ȸ ϰ δ ϱ Ͽ 4 2 ׿ Ӱ Ⱓ ̳ ǻ Ǵ ̿ ڿ 꿡 Ͽ ȿ Ͽ ׿ Ͽ Ӽ ΰϰ, ٸ ߰ ϱ Ͽ 18 3׿ ׿ ջǴ 꿡 Ӽ ⼼׿ ϵ ϴ , Ӽ ȸ ǿ Ͽ 4 2 3ȣ Ⱓ ̷ ä Ͽ ä ʰ ִ.
׸, Ͽ, ε깰Ǻ Ͽ Ǹ ϰ ִ 츮 Ͽ ι 187 츦 ̿ ƴ Ϲ ε ־ ε ⸦ ̸ ⸦ ġ ƴ ̻ ε Ͽٰ ΰ Ӹ ƴ϶( 1992. 11. 27. 924529 ǰ ), ǻ ݵ Ƿ Ⱑ ȴٰ ݵ ΰ ȴٰ ϱ , ӵǾ ε , Ȯ ä δϰ ȴٰ .
, 4 2 18 3 ϴ "" ǻ ุ ü ä ⸦ ƴ ʴ ؼǴ Ͱ 4 2 3ȣ Ӱ Ⱓ ä ׿ ϵ ħѴٰų ǿ ݵǰų ױ Ģ ȴٰ , 18 3׿ Ͽ Ӽ ⼼׿ ǻ ⸦ ϸ Ǵ ̴.
(2) 11 1 " ּҸ С" κп Ͽ
ǻ ּҸ ƴ Ϻ ִ 꿡 Ͽ Ӽ ΰϰ, ܱ ִ 꿡 Ӽ Ͽ ܱ ν Ϲ ܱ Ͽ Ӽ ΰó ڰ, ڳ ް Ǵµ, ٽ ִ 꿡 ڰ ϰ Ǹ ް Ǿ ּҸ ΰ ִ ڿ ߳ ǹǷ 11 1׿ ּҸ õ 쿡 ϵ ̴, Ͽ ּҸ ڿ ƴ ̿ ޸ Ͽ ϴ ̴ ո ٰſ ̰, ̷ Ͽ ּҸ ƴ ħصȴٰ Ƿ, Ǻ Ģ ױ Ģ, ׸ ܱκȣ,  ƴѴ.
. ǰ
ûû Ⱒ , ׹ۿ, ûε Ӱ ̷ ڰ Ǵ μ 쿡 꿡 ϴ ⳳμ Ӽ ⼼׿ Ͽ Ѵٰ ϳ, Ӽ ǹ ӰϿ ϰ 꿡 ε Ӱ 縦 ñ⸦ Ǵϴ ̸, ε꿡 ־ δ ο Ͽ Ͽ Ǵ ƴϹǷ, Ÿ ʴ.
. û ǰ
ǰ߰ .

* Կ ؼ Խù ̵Ǿϴ (2003-11-07 08:08)
* jae wook LEEԿ ؼ Խù ̵Ǿϴ (2017-05-07 15:20)
← End



[Title]
Ӽ(1996. 12. 30. 5193ȣ DZ ) 4 2 " " κ 3ȣ , 18 3 "" κ  Ǵ (ұ)



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  • Ҽ(ΰó) Ϲ, ,
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  • Ư 븮,Һ
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