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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →Ұ Ұ ȿ Ұ ȿǰ̳ ŷȸ ȿɰ ش ó ȿ Ȯϴ ǹ̸ ϴ. Ϻιȿ ƯĢ ٸ, ȿ κиδ Ұϰų ȿ κ ڿ δϰ Ҹ ȿ մϴ( 16 ܼ). ϹݿĢ Ǽ Ģ Ͽ ȿԴϴ( 61). (ȹ ؼ ϴ ) , ؼ ذ ٸ ؼ ϸ, ڰ Ҽ Ű Ѵ. Ǵ , ؼ ذ ٸ ؼ ϸ κ , õ Ǵ ҸȮ Ͽ Ǽ Ģ ϰ ؼǾ ϰ, ǹ̴ ؼǾ ϴ ( 5), ؼ ־ Ǽ Ģ ؼ Ģ ϰ ǽ ǿ ؼ 켱ϰ ν ǽ öų ִ μ Ǽ Ģ Ͽ شǾ 61 شȴ. < ŷȸ ǰ 2002-055ȣ > ϳ شϴ ϰ ִ ˴ϴ( 62). δϰ Ҹ ŷ ݻ ߾ ϱ Ǹ ϴ Ӱ (Ⱓ ) üϷκ ȿ , 1 Ϸκ ( ) Ѵ. ٸ, Ⱓ (ȹ ) ̻ ߸ؾ ϸ, Ⱓ 6 ؾ Ѵ. Ⱓ 6 ڵ ȴ. Ǵ ù ° Ϸ , ݱȹ 濵 ȭ Ǵ ո Ῡ Ǵܿ Ͽ ù ° ð Ⱓ ȴٸ, ð Ǵ Ҿ ¿ ̰ Ӹ ƴ϶, ù ° Ͽ ǹǷ ġ ִ. ù ° ¿ ù ° Ϸκ Ⱓ Ŀ Ǵ Ͽ üϴ ġ ݱȹ μ 缺 ̰, δϰ ҸϹǷ 621ȣ شǴ Ұ ̴. < ŷȸ ǰ 2006-145ȣ > ( Ȱ ħ) ּҸ ϴ , ο ּҸ 뺸ؾ Ѵ. ڽ ġ Ͽ 뺸ؾ ϸ, ϵ ؾ Ѵ. Ǵ Ͽ ڽ ġ ǽο 뺸ϵ ϴ Ư Ѵ ϴ Ȱ ϰ ϴ , ̴ Ͽ δϰ Ҹ μ 621ȣ شѴ ̴. < ŷȸ ǰ 2004-033ȣ > (ڿ Ϲ 絵 οϴ ) Ⱓ Ǵ Ư Ͽ ϱ Ȱ Ȱ Ͽ ܹ ѱȸ ٸ ȸ翡 ڷμ 絵 ̸ ³Ѵ. Ǵ ڷμ °踦 ϴ 絵ΰ ܷ ǰ ־ Ѵ. ݱȹڿ Ϲ 絵 οϿ δϰ ҸϹǷ 621ȣ شǴ Ұ ̴. < ŷȸ ǰ 2006-145ȣ > (ȫȰ ) û ִ , ְϰų ϴ 翡 ؾ Ѵ. Ǵ 迭 ȫ ü̺Ʈ, ȫȰ ȴ. Ǵ ǽ ŴƮ Ϲ ְ ְ, ÿ Ȱ Ͻ ġ ־ ǽ û źϱ ƴٴ , ǽ Ǵ ǽ 迭 ȫ ü ̺Ʈ ȫȰ ġ ̾ ǽ û ̷ ִٴ , ȫ̺Ʈ ϴ ǽ Ϲ û ̺Ʈ ̳ ȸ ǹ ϴ , Ͽ δϰ Ҹ μ 621ȣ شѴ ̴. < ŷȸ ǰ 2004-033ȣ > ( д ) û û ڰ (50:50) δѴ. Ǵ û û ݺ ڰ , å δϴ 翬ϴ ̳, å Ϲڵ 50% δϰ Ǵ δ ʷȴ. ᱹ, Ǽ Ģ Ͽ μ 61 ش˴ϴ. < ŷȸ ǰ 2002-055ȣ> å åӿ Ͽ ϰ ִ ϳ شϴ ϰ ִ ȿ մϴ( 7). ȹ, ຸ Ǵ ǿ Ǵ ߴ Ƿ å ϴ ȹ ع ϰų ȹ簡 δؾ ѱ ع Ͽ δϰ ر ع ǹ δŰ ȿ մϴ( 8). Ͽ ϰ ִ ϳ شǴ ϰ ִ ȿ մϴ( 9). Ǵ ϰų 縦 ϴ (ȯҺҰ) Ƶ ȣڿ ȸ簡 Ͽ Ʈ̴ Ű, Ƶ ȸ翡 ݾ ڵǹǷ ȣ Ϲ ı Ǹ ȯ ȴ. Ǵ ǽ ұû(û) п ϵ ̹Ƿп ܱ ݵ ʾƾ Ѵ. ǽ Ӱ༭ 뿡 ڳ Ʈ̴ ȸ簡 ϴ μ ȸ翡 Ƶ ݾ ϹǷ Ϲ ı ȯ ȴٰ ϰ ִ , ̴ п ܱ 182( ȯ ) п ܱ ɡ 182 3( ¡ ȯ ) ϰ ִ нڰ ǻ Ǵ н ̹ , Ŀ ȯ ϴ ޱ ݾ ȯֵ ɿ Ǵ ̴. Ǵ ϰų 縦 ϰ ȸǹ ϰ δŰ 91ȣ 4ȣ شȴ. < ŷȸ ǰ 2007-009ȣ > ȹ翡 ϰ ǡ οϿ δϰ ִ ( ְ ϴ ) ϳ شϴ ְ Ͽ , ִ. 1) ༭ Ͽ ǹ 2) ¸ ༭ ǹ ɷ̳ ǻ簡 ٰ ǴܵǴ Ǵ () ؿ ߴ ġ ̹Ƿ ִ ǹϰ ƴϸ Ⱓ Ͽ ְϰ, Ⱓ μ Ģ(ι 544)̸, Ưϴ 쿡 ü ŵǰ Ÿؾ Ѵ. ( ְ ) 迡 ߿伺 ְ ϰ ֵ ϰ , 1ȣ 2ȣ ̰ Һиϰ Ͽ ڰ ֵ ϰų, ӿ μ 츦 ؾ ϰ Ƿ, ̴ ڿ ϰ ǡ οϰų ǡ ȭϿ δϰ ִ 92ȣ شȴ. < ŷȸ ǰ 2002-056ȣ > ȹ Ǵ ȭϿ δϰ ִ Ǵ ȸǹ ϰ δŰų ȸû δϰ ϵ ϴ Ǵ ȹ ȸǹ عǹ δϰ 氨ϴ Ӱ ӱⰣ δϰ ܱ Ǵ ϰų Ⱓ Ǵ ϵ Ͽ δϰ ִ ä ä Ͽ ϰ ִ ϳ شϴ ϰ ִ ȿ մϴ( 10). ȹ簡 Ϲ ϰų ֵ οϴ ȹ簡 ؾ θ Ϲ ְ ϰų 3ڿ ְ ϴ ͺȣ Ϳ Ͽ ϰ ִ ϳ شϴ ϰ ִ ̸ ȿ մϴ( 11). (ܪ), (ͪ) Ǹ ϰų ϴ ־ Żϴ 3ڿ üϴ δϰ ϴ ȹ簡 ˰ ϴ ϴ ǻǥ ǻǥÿ Ͽ ϰ ִ ϳ شϴ ϰ ִ ȿ մϴ( 12). () Ǵ () ǻǥð ǥǰų ǥ ٸ, ǻǥø ǻǥð ǥǰų ǥ ٴ Ȯϰ ̰ų ε 쿡 ʽϴ. ǻǥ ̳ ǿ Ͽ δϰ δ Ϳ ߴ ġ ȹ ǻǥð Ϳ ߴ ġ ȹ ǻǥ δϰ ϰų Ȯϰ ϴ 븮 åӰ 븮ο Ͽ ü ǹ 쿡 븮ο ǹ Ǵ Ϻθ å ȿ մϴ( 13). Ҽ Ҽ õ ϳ شϴ ȿ մϴ( 14). δϰ Ҹ Ҽ Ǵ ǰ å δŰ ← End |
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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. |
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Ư PAT ǥ |
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ART |
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USA ̹ VISA |
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Foreign Clients |
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