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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →ûҳ⺸ȣ () :1997.3. 7 5297ȣ :2000.2. 3 6261ȣ(ûҳǼȣѹ) < > 1 ûҳ ü ûҳ Ǵ Ͱ ûҳ ҿ ϴ ϰ, ûҳ ûҳ¡д ûҳ ȯκ ȣν ûҳ ΰü ֵ Ѵ. < 99.2.5> < DZ > 2ǡ ϴ Ǵ . < 99.2.5, 99.3.31, 2000.1.12> 1. "ûҳ" 19̸ ڸ Ѵ. 3. "ûҳظü"̶ 1 شϴ Ѵ. . 8 12 Ͽ ûҳ⺸ȣȸ ûҳ ϰų ȮϿ ü . 81 ܼ DZ ûҳ ǰ Ǵ ( ""̶ Ѵ)Ͽ ûҳ⺸ȣȸ ϰų 12 Ͽ ûҳ ȮϿ ûҳ⺸ȣȸ ü 4. "ûҳؾ"̶ ûҳ Ǵ 1 شϴ ( "ûҳؾ"̶ Ѵ) ûҳ Ǵ 1 شϴ ( "ûҳع"̶ Ѵ) Ѵ. . ûҳؾ (1) (2) (3) ѹ (4) <2000.1.12> (5) <2000.1.12> (6) ȭй ȯ (7) Ÿ ߽Ű濡 ۿϿ , ߵ, Ͽ ü ۿ ĥ ִ ûҳ ƴϸ ûҳ ɽ ɰϰ Ѽ ִ μ ɷ ϴ ؿ ûҳ⺸ȣȸ Ͽ . ûҳع (1) ûҳ ϴ ⱸ ûҳ ƴϸ ûҳ ɽ ɰϰ Ѽ ִ μ ɷ ϴ ؿ ûҳ⺸ȣȸ Ͽ (2) ûҳ Ǽμ༺ ϴ ϱ ûҳ ƴϸ ûҳ ɽ ɰϰ Ѽ ִ μ ɷ ϴ ؿ ûҳ⺸ȣȸ Ͽ 5. "ûҳؾ" ûҳ ûҳ Ǵ 1 شϴ ( "ûҳԡ" Ѵ) ûҳ ϳ Ǵ 1 شϴ ( "ûҳ" Ѵ) Ѵ. Ұ Կ ־ ٸ ɿ Ͽ 䱸Ǵ 㰡ΰϡŰ ο ұϰ ̷ ִ Ѵ. . ûҳԡ (1) ǰ ǰ ɷ ϴ (2) ݡװӹѹ Ǿ 뷡 ɷ ϴ (3) üüǼġ̿뿡ѹ п, (4) óƯʹ (5) Žü ߰ ȭȭ ֵ ϰ ϰų Űϴ (6) 23ȣ 4ȣ ûҳظü, ûҳؾ ۡꡤϴ ûҳ ûҳ ϴٰ Ǵ μ ɷ ϴ ؿ ûҳ⺸ȣȸ Ͽ . ûҳ (1) ǰ ǰ ɷ ϴ (2) ھ, ̿, ɷ ϴ (3) ݡװӹѹ Ǹž, Ǹž, 뿩 ɷ ϴ (4) Ҹž (5) ȭй Ǹž (6) ȸ ްų ȭ 뿩ϴ ȭ뿩 (7) 23ȣ 4ȣ ûҳظü, ûҳؾ ۡꡤϴ ûҳ ûҳ ϴٰ Ǵ μ ɷ ϴ ؿ ûҳ⺸ȣȸ Ͽ () : 2000.3.13 ɷ 16751ȣ(۹) ()22ûҳع ء 24ȣ(1) "ûҳ ƴϸ ûҳ ɽ ɰϰ Ѽ ִ μ ɷ ϴ " ȣ 1 . 1. ûҳ ü Ѽ ü ۿ ʷ ִ 2. ûҳ Ͽ ΰݺϡ η ǽ ִ 3. ûҳ Ͽ ̳ ȣ ְų ġ ڱؿ Žϰ ִ 24ȣ(2) "ûҳ ƴϸ ûҳ ɽ ɰϰ Ѽ ִ μ ɷ ϴ " ȣ 1 . 1. ûҳ ƴϸ ûҳ ü꿡 ظ ĥ ִ 2. ûҳ Ǽ Ǵ 浿 ų ְų ûҳ 屸 ڱϴ ̰ų μ ûҳ ɽŹߴ ָ ִ [ż 99.6.30] ()3ûҳؾ 25ȣ(1) "ǰ ɷ ϴ "̶ ܶ Ѵ. 25ȣ(2) "뷡 ɷ ϴ "̶ 뷡 Ѵ. ٸ, ûҳ Ǵ ü 뷡ҿ ûҳ ϵ, ȴ. 25ȣ(6) "ûҳ ûҳ ϴٰ Ǵ μ ɷ ϴ " ȣ 1 . 1. , ȸ ü , ü ̿ ̷ ִ 2. ³ ַ 뷡 ̷ 3. ַ ο ü ϴ 4. ûҳظüûҳؾ ۡꡤϴ ûҳ ԡ ûҳ ɽŹߴ ָ ִ 25ȣ(1) "ǰ ɷ ϴ "̶ ȣ 1 Ѵ. 1. ްμ ַ ٷ Ǹϴ ٹ ٷ ޡǸϰ ϸ鼭 ҿð 밡 ϰ ϰų ̸ Ǵ ϴ · Ǵ 2. Ϲ ķ Ǹźٴ ַ ַ ǸŸ ϴ ֹ桤ȣī · Ǵ 25ȣ(2) "ھ, ̿, ɷ ϴ "̶ ȣ 1 Ѵ. 1. ھ 2. ̿. ٸ, ٸ ɿ Ͽ ƴ ûҳ 쿡 ƴϴ. 3. ȸ ġϿ ϰų Ǵ Ƿ ȹϿ ϴ 25ȣ(3) " ɷ ϴ "̶ ݡװӹѹ 21 հ Ѵ. 25ȣ(7) "ûҳ ûҳ ϴٰ Ǵ μ ɷ ϴ " ȣ 1 . 1. ûҳظü Ǵ ûҳؾ ۡꡤϴ μ ûҳ Ǿ ٷ 쿡 ûҳظü Ǵ ûҳؾ ˵Ǿ ûҳ ɽŹߴ ָ ִ 2. ܰ Ρûҳ θ δ ̷ν ûҳ ٷ 䱸 Ǵ [ 99.6.30] < ûҳظü > 10ûҳظü DZءûҳ⺸ȣȸ DZ 8 Ǹ Կ ־ ü ȣ 1 شϴ 쿡 ûҳ⺸ȣü Ͽ Ѵ. 1. ûҳ 屸 ڱϴ ̰ų 2. ûҳ Ǽ̳ 浿 ų ִ 3, ڱϰų ȭϴ 4. ûҳ ΰݰ ùǽ ϴ ݻȸ 5. Ÿ ûҳ ü ǰ ظ ĥ ִ 1 ü Կ ־ ȸ Ϲ 信 ü ִ ü Ư ÿ Ͽ Ѵ. ûҳؿο ü DZذ 뿡 Ͽ ʿ ɷ Ѵ. () : 2000.3.13 ɷ 16751ȣ(۹) ()7ûҳظü DZء 103 ûҳظü DZ ǥ 1 . [ǥ 1] ûҳظü DZ ûҳظü DZ(7) ----------------------------- 2. DZ . ¸ ġ . Ͽ ġ . ϰų ȥ, ģ, , См ¼, Ÿ ȸ ƴ 踦 ϴ . ûҳ ϴ ϰų θ ϴ ְŰ . ӿ ءࡤε Ѽ ִ . Ρࡤ ڱ ϰų ϴ . ¡ڻ졤 Ÿ ü д븦 ȭϰų ϴ . ˸ ȭϰų ˹ Ͽ ˸ ϴ . ְϰų ȸ ⺻ü Ѽ ִ . 縦 ġ ϴ ī. ڰ Ȱµ ִ Ÿ. ûҳؾ ȿ ü Ͽ ϴ . ûҳؾҿ ûҳ ûҳ ϴ 14ǥǹûҳظü ؼ ûҳ ü Ÿ ǥ( "ûҳǥ" Ѵ) Ͽ Ѵ. 1 ûҳǥø Ͽ ǹ, ûҳǥ ñ⡤ Ÿ ʿ ɷ Ѵ. 17Ǹűûҳظü ̸ ûҳ Ǹ, 뿩, ϰų û̿뿡 Ͽ ƴϵȴ. 14 Ͽ ûҳǥø Ͽ ü ûҳǥð ƴ ¿ ü Ǹ Ǵ 뿩 Ͽ Ǵ Ͽ ƴϵȴ. 15 Ͽ Ͽ ü ƴ ¿ ü Ǹ Ǵ 뿩 Ͽ Ǵ Ͽ ƴϵȴ. ûҳظü Ǹű Ͽ Ÿ ʿ ɷ Ѵ. 232ܱü Ưʡ ܱ ۡ üμ ûҳ , Ǽ Ǵ μ ְų Ÿ ûҳ Ͽ 浿 ų ְ ϴ ü ûҳ (, , , ڸ Ű 츦 Ѵ)Űų ̿ Ͽ ƴϵȴ. [ż 99.2.5] < ûҳؾ ûҳؾ > 24ûҳ ѵûҳؾ ִ ûҳ Ͽ ƴϵȴ. < 99.2.5> ûҳԡ ڴ ȮϿ ûҳ ҿ ϰų ̿ ϰ Ͽ Ѵ. < 99.2.5> 2 ұϰ ûҳ ģ ɷ ϴ ٿ ϰ ִ. ûҳؾ ڴ ҿ ɷ ϴ ٿ ûҳ ԡ̿ ϴ ǥø Ͽ Ѵ.<ż 99.2.5> 25ûҳѱ ġü ûҳ⺸ȣ Ͽ ʿϴٰ ûҳ ô ǰ ĥ ִ ûҳ Ǵ ûҳѱ Ͽ Ѵ. < 99.2.5> ġü ûҳ Ǵ Ż Ư ִ ɷ ϴ ٿ Ưð Ͽ 1 ûҳ ϰų Ǵ ִ. < 99.2.5> 1 2 ûҳѱ ü ذ ܼӹ ʷ Ͽ ϸ, Ұ б ش ֹ ǰ ݿϿ Ѵ. < 99.2.5> ġü Ұ ûҳ 2 Ͽ ûҳѱ ϰ ϴ , ϰ ִ ûҳ Ͽ ش Žų ִ. <ż 99.2.5> 26ûҳؾκ ûҳ⺸ȣ紩 ûҳ Ͽ ûҳؾ(н Ǵ ǸŵǴ μ ɷ ϴ Ѵ) Ǹš뿩(ڵġǸġġ 츦 Ѵ)Ͽ ƴϵȴ. < 99.2.5> <99.2.5> ûҳ⺸ȣȸ ûҳؾǥ ۼϿ ûҳؾ ִ ߾, ûҳ⺸ȣ õ ܼӱ, Ÿ ûҳ⺸ȣ ôü 뺸Ͽ ϸ, ʿ ϴ ΡΡü 뺸 , û ִ ģ ִ 3 ûҳؾǥ ۼ, 뺸ñ, 뺸 Ÿ ʿ Ѹ Ѵ. < 98.2.28> 14 16 ûҳؾ ̸ ؿѴ. < ûҳ > 262ûҳ ȣ 1 شϴ Ͽ ƴϵȴ. < 2000.2.3> 1. ûҳ Ͽ ü Ǵ κ ϰ ϰų ̷ ˼Űϴ 2. ûҳ Ͽ մ Բ ðų 뷡 Ǵ մ ϰ ϰų ̷ ˼Űϴ 3. Ǵ ûҳ ϰ ϴ 4. Ǵ ûҳ ֱ ߿ Ű 5. ûҳ Űų, ûҳ ̿ؼ ϴ 6. ûҳ дϴ 7. ûҳ Ͽ մ Ÿ ϴ ϰ ϴ 8. ûҳ Ͽ ̼ȥ ϰ ϴ dz⸦ ϰ ϴ ϰų Ҹ ϴ 9. <2000.2.3> [ż 99.2.5] < ¡ > 49¡ݡûҳ⺸ȣȸ 50 Ǵ 51 ȣ 1 شϴ Ͽ ڿ Ͽ ɷ ϴ ٿ Ͽ 1õ ¡ ΰ¡ ִ. ٸ, ٸ , Ǵ ¡ݺΰ ó 쿡 ƴϴ. < 99.2.5> 1 ¡ ݾ Ÿ ʿ ɷ Ѵ. 1 ¡ ѳ ƴ ûҳ⺸ȣ ȸ üó ̸ ¡Ѵ. ٸ, 46 Ͽ ûҳ⺸ȣȸ á翡 ӵ 쿡 ش ġü 漼üó ¡Ѵ. < 99.2.5> 3 Ͽ ¡ ¡ ݾ ¡ü ϵ ȣ 뵵 Ͽ Ѵ. < 99.2.5> 1. ûҳȯ ȭ α ߡ 2. ûҳ ü ۡ 3. ΰ ûҳ⼱ȣ ûҳȯ ȭ ùο 4. Ÿ ûҳ ȣ ɷ ϴ 4 , Ÿ ʿ ɷ Ѵ. () : 2000.3.13 ɷ 16751ȣ(۹) ()40¡ ء 492 ¡ ΰϴ ¡ ݾ ǥ 6 . ûҳ⺸ȣȸ 롤Ⱓ, Ͽ Ͽ 1 ¡ ݾ 2 1 ȿ ̸ ִ. <ż 99.6.30> [ǥ 6] ¡ óб ¡ óб(40) ---------------------------------------- +----------------------------------------------------------+-------------- + | | ¡ | +----------------------------------------------------------+-------------- + | 1. 14 ǥǹ | 700 | +----------------------------------------------------------+-------------- + | 3. 171 ظü Ǹ, 뿩, | 1õ| | , û̿ǹ |,þ | | | 700 | +----------------------------------------------------------+-------------- + | 4. 172 3 ǥù, | 300 | | áǹ | | +----------------------------------------------------------+-------------- + | 8. 241 ûҳǹ | 800 | | | | +----------------------------------------------------------+-------------- + | 9. 242 ûҳԱǹ | 300 | | | | +----------------------------------------------------------+-------------- + |10. 261 ûҳؾ Ǹ | 600 | | 뿩ǹ | | +----------------------------------------------------------+-------------- + |11. 261 ûҳ Ǹ | Ǹ 200 | | ǹ | , | | | 100 | +----------------------------------------------------------+-------------- + < Ģ > 492Ģ2621ȣ ڴ 1̻ 10 ¡ óѴ. [ż 99.2.5] 493Ģ2622ȣ Ǵ 3ȣ ڴ 10 ¡ óѴ. [ż 99.2.5] 494Ģ2624ȣ 6ȣ ڴ 5 ¡ óѴ. [ż 99.2.5] 50Ģ ȣ 1 شϴ ڴ 3 ¡ Ǵ 2õ ݿ óѴ. < 99.2.5, 2000.2.3> 1. 171, 232 2. 241 Ͽ ûҳ ؾҿ 3. 261 Ͽ ûҳ 24ȣ(6) Ǵ (7) Ǵ Ǹš뿩 4. 2627ȣ 8ȣ 51Ģ ȣ 1 شϴ ڴ 2 ¡ Ǵ 1õ ݿ óѴ. < 99.2.5> 1. 14, 244, 264 Ͽ ûҳظü, ûҳؾ, ûҳؾ ûҳǥø ƴ 3. 172 3 7. 242 Ͽ ûҳ ؾҿ ԽŲ 8. 261 Ͽ ûҳ ̳ 踦 Ǹ 54Ρü ǥ, Ρü Ǵ 븮, Ÿ Ρü Ǵ Ͽ 50 53 ˸ ڸ ϴ ܿ Ρü Ǵ ο Ͽ ش Ѵ. * Կ ؼ Խù ̵Ǿϴ (2003-11-07 09:51) * jae wook LEEԿ ؼ Խù ̵Ǿϴ (2017-05-07 16:04) ← 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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뵿 |
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Ư PAT ǥ |
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USA ̹ VISA |
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Foreign Clients |
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