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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →ǽûס ҵ漼 29 1(1990.12.31. 4281ȣ 1993.12.31. 4661ȣ DZ ) . Թ , ε Ǵ ε Ǹ 뿩ϰ Ǵ 쿡 ݿ ε 밡 Ǵ Ư μ Ǵ ̹Ƿ ε Ӵϴ ϸ ̿ Ͽ ϴ Ÿϰ, Ǽ Ǵ Ӵ װ Ǵ Ͽ Ƿ ̸ ٸ ϱ ƴٰ ϴ ּ ⿹ Ͽ ⿹ھ ִٴ , ٸ ε ε ٺ Ǵ ϰ ڱ Ϸ å عٴڿ ִ. . ε Ӵϰ 밡μ ̳ 쿡 ݿ ¸ ҹϰ ϴ ҵ Ͽٰ Ϲ ȸ信 ߾ ϰ ҵ ũ⸦ ü ϴ ִٰ ƾ ϸ, ̸ " ҵ" Ǵ "̽ҵ"̶ų Ǵ ̶ "ȸ" ľ ̶ Ƿ ҵ漼 Ѵٰ . . (1) ƿ ε Ӵϴ Ӵ װ Ǵ Ͽ ִ ּ ҵ μ dz Ģ Ѵٰ . (2) ε⸦ ϰ ڱ 帣 Ϸ ݱ ϰ åμ å ո ̶ ̻ ̷ å Ģ Ͽ Ӵ뺸 Ƽ ϰų ȸäֽ Ͽ ŭ Ӵ Ͽ ְ, ε ǹڻ꿡 쿡 ƴ ױ Ģ ȴٰ ƴ. ǰ , ǰ ݴǰ . εҵ ѼԱݾ , Ͽ ɷ ϴ Ͽ ݾ( ̶ Ѵ) ʰϴ 쿡 糪 翡 Ͽ ѼԱݾ ϰ ѼԱݾ ӿ ̴ϴ 쿡 ӿ Ͽ ѼԱݾ ϵ 糪 Ǿ Ͽ ѼԱݾ ϴ 1990.12.30. װ , ε å ٴ 籹 Ǹ ϰ ̳ ⺻Ǻ ܽ ̶ . . ҵ漼 ⺻ '־ ҵ' 簡 ƴ϶ ' ҵ' ι, ϸ ҵ 쿡 ҵ漼 ΰν ҵ漼 ϴ ϰ ǰ, ν ϰ ִٰ ϴ ǿ Ѵٰ . ٸ ڱݿ Ͽ ҵ ִ 쳪 ڼҵ 뵵 쿡 ҵ濡 εҵ濡 ߺǾ ߰ 輺 . . εҵ Ư εӴҵ濡 Ͽ θ ʰ ݾ ҵݾ Ͽ ٸ ҵ濡 ƴ ջϰ һӸ ƴ϶ ƴ ä ҵ ų Ӻ ҵ ־ Ǵ ѼԱݾ ϰ ν εӴҵ濡 ־ ǹڸ Ǽҵ濡 Ͽ ǹ ٸ ǹڿ Ͽ ո ϰ ־ Ģ ȴٰ . Ư Ÿǹڿʹ ۿ Ͽ Ǽҵ濡 Ͽ ִ ִ ǿ Ѵٰ ̴. 11 1 37 2 38 59 ҵ漼 19 31 118 1 ҵ漼 58 ⺻ 16 1 Ƿʵ 1989.7.21. , 89帶38 1992.2.25. , 90尡69, 91尡5, 903 1992.12.24. , 9021 1994.6.30. , 939 1996.3.28. , 9442 ========================================== 1996.12.26. 94尡10 ҵ漼291û û ûû ̽ 븮 ȣ ̴뺹 1 ؼҼۻ 9326146 ռҵ漼ΰó ] ҵ漼 29 1(1990.12.31. 4281ȣ 1993. 12. 31. 4661ȣ DZ ) ݵ ƴѴ. 1. . ûû 9326146ȣ ռҵ漼ΰóûҼ ϰ Ҽ Ǵ ҵ漼 29 1(1990.12.31. 4281ȣ 1993.12.31. 4661ȣ DZ ) ݵȴٴ ûû Ͽµ(94508), 1994.11.11. û Ƶ鿩 û Ͽ. . ҵ漼 29 1(1990.12.31. 4281ȣ 1993.12.31. 4661ȣ DZ ; " "̶ Ѵ)̴. װ ̿ õ . ҵ漼 29[ѼԱݾװ Ư] ڰ ε(ɷ ϴ Ѵ) Ǵ ε Ǹ 뿩ϰ . Ǵ ̿ ݾ(Ӵ õ Ա ȯ ݾ Ѵ) Աݾ Ͽ ɷ ϴ Ͽ ݾ ̴ϴ ɷ ϴ ٿ Ͽ ݾ εҵݾ 꿡 ־ ѼԱݾ Ѵ. ҵ漼 58(1992.12.31. ɷ 13802ȣ DZ )[ѼԱݾװ Ư] 29 1 "ɷ ϴ "̶ ðǼ Ӵ( ÿ μǴ μ ǹ 15 9 Ͽ ̳ Ѵ) Ѵ. 29 1 "ɷ ϴ "̶ Ⱓ Ⱓ 1 ⿹(Ưÿ Ѵ. ) Ѵ. 29 1 Ͽ ѼԱݾ ݾ Ŀ Ͽ Ѵ. ſ Ӵ뺸 ܾ ϼ Ͽ ִ. ( Ⱓ Ӵ뺸 - Ӵ Աݻȯ ذⰣ ) Ⱓ 1 ⿹ 1/365 ذⰣ Ӵ ڿ η . . μó ó հ 3 "Ӵ Աݻȯ"̶ Ӵڻ 濡 ҿ Ա Ӵ뺸 ȯ ݾ Ѵ. Ӵ뺸 ԱݰҾ ִ ̸ Ӵ뺸 ȯ , Ա ȯ ٽ Ա 쿡 ϴ ݾ ̸ ȯ ƴ . 29 1 쿡 Ǵ 븦 ϴ εҵ ѼԱݾ ȣ Ѵ. 1. κ ѼԱݾ Ǵ ޱ Ͽ Ǵ ݰ ϰų ϱ ε꿡 ü Ͽ 1 4 Ͽ ݾװ Ӵ հ Ͽ ݾ Ѵ. 2. ο ε Ϻθ 쿡 κ ε꿡 ϴ 1ȣ հ Ͽ ݾ Ͽ ݾ Ѵ. ȣ 1 شϴ 쿡 м Աݾ ҵ濡 ѼԱݾ Ѵ. 1. м Ǵ δڰ ϴ м Ͽ мϴ ݾ ̿ܿ Ⱓ Ͽ 밡 ϴ ݾ 2. м ڰ Ǹ 5⳻ 긲 ä Ǵ 絵 () 2. ûû ذ . ûû (1) ҵ Ͽ θ ƴϰ ̶ ȸ ľϰ ־ ҵ ϴ ҵ漼 Ѵ. (2) Թ, ε Ӵ뿪ڰ Ӵ뺸 ε⸦ ϴ ٶ ϴ 찡 ־ ̸ ϱ ִ δ. ٰ Ͽ 踦 ҹ ҵ ε Ӵ뿪ڰ ε ϴ 찡 Ϲ̶ ִ 쿡 ε, ȸ信 ߾ ٰ . Ӵ뿪ڰ Ÿκ Ա ǹ ϰ ǹκ Ա ȯϴ ʰ Ӵ뺸 ̸ ǹ ƴ° ϴ ̿ Ұ δ ƹ ̰ µ ϸ ȴ. Ģ ȴ. (3) ǿ شϴ 츦 ϰ ٸ Աݻȯ 쿡 ܸ ΰ ־ Թ ʴ 쿡 ִ ʰ Ƿ ⺻ ϰ ִ. (4) 뿡 ٸ ҵ õ ְ ٸ ҵ õ Ǵ ҵõ ҵ漼 Ǵ ̹Ƿ ҵ Ͽ ϴ ߰ ִ. (5) Ӵ ӿ ұϰ, ־ ΰ ʾ õ ũ ִ. . û û û (1), (2), (3) . . ǰ (1) ε Ӵϰ 쿡 ·ε ϰ ҵ ´ٰ Ÿϰ ȸ信 Ѵ. ̿Ͽ ҵ ũ⸦ ϴ Ǽݸ ҵ漼 忡 ⿹ ҵ ũ⸦ ϴ ̴. (2) ε Ӵ ݸ ް Ӵϴ ӴḦ 2 ִ¹, 츦 ϰ 츦 ʴ´ٸ ϹǷ Ӵ뺸ݿ Ͽ ϴ Ģ ġȴ. Ͽ ҵ ұϰ ̸ ʴ´ٸ ̰ Ģ ݵȴ. Թ ε Ӹ ƴ϶ ̴. (3) ҵ漼 58 3 "ذⰣ Ӵ ڿ η . . μó ó հ" ϵ ν Ӵ뺸 Աݻȯ ϴ Ͽ ڸ ų ֽ ڻ꿡 Ͽ ͵ ϵ ϴ ΰ ִ¹, ε⸦ ϰ ڱ ϴ å Ģ Ͽ Ӵ뺸 Ƽ ġϰų ȸä . ֽ Ͽ ŭ Ӵ ְ, ε ǹڻ꿡 쿡 ִ ѱ Ģ ȴٰ ư, ߰ 赵 . (4) ҵ漼 ų 1 1Ϻ 12 31ϱ Ⱓ Ͽ Ⱓ ߿ ϴ ҵ濡 Ͽ Ǵ ̹Ƿ, Ӵ üϰ Ӵ뺸 Ҵ ϴ Ӵ뺸 ȯ ʰ ް ִٸ Ⱓ Ͽ ҵ Ͽ ְ Ÿϴ. 3. . ҵ漼(1990.12.31. 4281ȣ ǰ 1993.12.31. 4661ȣ DZ , " ҵ漼"̶ Ѵ) ϸ, ؿ "ε Ǵ ε Ǹ 뿩 Ͽ ϴ ҵ" εҵ濡 شϰ(1911ȣ) εҵݾ ؿ ѼԱݾ ̿ ҿ ʿ ݾ ϸ( 2) "뿩" ǡǡ Ÿ Ǹ ϰ 밡 Ͱ Ӵ Ÿ Ͽ Ǵ Ǹ Ǵ ϰ ϰ 밡 ϰ( 3) εҵݾ 꿡 ־ ʿ ݾ ؿ ѼԱݾ ϴ հ Ѵ(311) Ǿ ִ. ϸ ڰ ε(ɷ ϴ Ѵ) Ǵ ε Ǹ 뿩ϰ ݡ Ǵ ̿ ݾ(Ӵ õ Ա ȯ ݾ Ѵ) Աݾ Ͽ ɷ ϴ Ͽ ݾ ̴ϴ ɷ ϴ ٿ Ͽ ݾ εҵݾ 꿡 ־ ѼԱݾ Ѵٰ Ǿ ְ, ҵ漼(1992.12.31. ɷ 13802ȣ DZ , " ҵ漼"̶ Ѵ) 58 ϸ ϴ "ɷ ϴ "̶ Ӵ Ǵ ðǼ Ӵ ϸ(1) "ɷ ϴ "̶ Ⱓ Ⱓ 1 ⿹ (Ưÿ ) ϰ(2) 3 ѼԱݾ ݾ Ǿ ִ(3). װ ҵ漼 58 Ͽ , Թ , ε Ǵ ε Ǹ 뿩ϰ Ǵ 쿡 ݿ ε 밡 Ǵ Ư μ Ǵ ̹Ƿ ε Ӵϴ ϸ ̿ Ͽ ϴ Ÿϰ Ǽ Ǵ Ӵ װ Ǵ Ͽ ִ¹ ̸ ٸ ϱ ƴٰ ϴ ּ ⿹ Ͽ ⿹ھ ִٴ ְ, ٸ Ǵ Ӵ õ Ա ȯ ϴ 쿡 Ӵ ƴϰ ҵ漼 583 " Ⱓ Ӵ ڿ ηᡤݡμó ó հ" ѼԱݾ ϵ ν, Ӵ뺸 Ա ȯ ϴ Ͽ ڸ ų ֽ ڻ꿡 Ͽ ͵ ϵ ϴ ΰ ִ , ε ε ٺ Ǵ ϰ ڱ 帣 Ϸ å عٴڿ ִ. ̷ ϸ鼭 û ϴ ٿ Ұ ִ 캸 Ѵ. . ҵ漼 ϴ ٿ , ҵ漼 ϸ ε Ǵ ε Ǹ 뿩 Ͽ ҵ εҵ濡 شϰ εҵݾ ؿ ѼԱݾ ̿ ҿ ʿ(εҵݾ 꿡 ־ ʿ ݾ ؿ ѼԱݾ ϴ հ Ѵ) ݾ Ѵٰ Ǿ Ƿ( ҵ漼 1911ȣ, 2 31ȣ1), ε Ӵϰ 밡μ ̳ 쿡 ݿ ¸ ҹϰ ϴ ҵ Ͽٰ Ϲ ȸ信 ߾ ϰ ҵ ũ⸦ ü ϴ ִٰ ƾ ϸ, ̸ " ҵ" Ǵ "̽ҵ"̶ų Ǵ ̶ "ȸ" ľ ̶ . Ʒ ٿ ε Ӵϰ ӴḦ Ǵ ̳ Ŀ ٴ Ƶ ϴ. ҵ漼 Ѵٰ . . Ģ Ǵ (1) ٿ ε ε ٺ Ǵ ϰ ڱ 帣 Ϸ å ̿ ƿ ε Ӵϴ Ӵ װ Ǵ Ͽ ִ ּ ҵ ̴. , Ӵ뺸 Ͽ ѼԱݾ ֱ ΰ , εӴ ´ ӴḦ θ , θ Ϻδ Ϻδ , ݰ ȣ ü迡 ִ ̾ ݰ Բ Ǵ ̹Ƿ Ӵῡ Ͽ ̸ Աݾ ϸ鼭 Ӵῡ Ͽ ʴ´ٸ ̰ ϰ Ǵ ̰, ٿ ε Ӵϰ 밡 ̳ 쿡 ҵ ־ٰ ϰ ҵ ũ⸦ ü ϴ ִٰ ƾ ε ( ̴) ̿Ͽ ҵ ũ⸦ ϴ Ǽݸ ϴ ҵ漼 忡 ϸ Ʋ ִ ⿹ ν ҵ ũ⸦ ϵ ̴. û εӴڴ װ ε ϴ 찡 Ϲ̶ ٰ ϴ, Ǹδ dz Ģ Ѵٰ . (2) εӴ뺸ݿ Ͽ ҵ漼 ΰԿ ־ Ӵ õ Ա ȯ ϵ , ȯ Աݿ ϴ ڰ ҵݾ ÿ ʿ Ǵ ι, ǹä Աݰ ڰ ʴ μ Ӵ ҵ ƹ Ƿ ̸ ּҵ꿡 ־ Ӵ뺸ݿ ʴ ̴. Ϲ "Ա"ä ܺηκ ν ϴ äμ ǹ ϴ ä̳, ǹä Ϲ ŷ ϴ äμ ǹ ʴ ä شǴ μ ڴ ȴ. û ǹ Ӵ뺸ݿ Ͽ Ѵٸ, Ӵ뺸 ƴ ڱڱ ǹ 쿡 ̸ Ͽ ϴ ȴ. ̷лδ ڱ ڱ ǹ ϰų Ǵ ()Ӵ뺸 쿡 ܺηκ Ա ƴν Աݿ ŭ 鿡 ̰ ְ dz, ̷ л ̸ "ͼ"μ ƴ ̷л ̸ ̸ ҵ ʿ ϴ ü ܱ 쿡 ãƺ . ̿ Ӵ뺸 Ӵ õ Ա ȯ ϴ Ӵ õ ϴ ٸ ǹǷ, ٸ 쿡 ־ ϴ ǿ Ǵ ̶ . . ױ Ģ Ǵ "-ɷ ϴ ٿ Ͽ ݾ εҵݾ 꿡 ־ ѼԱݾ Ѵ" ϰ ְ ɷ ҵ漼 583 " Ⱓ Ӵκп ڿ ηᡤݡμó ó հ" ѼԱݾ ν, Ӵ뺸 ̸ Ա ȯ Ͽ ڸ ų ֽ ڻ꿡 Ͽ ͵ ϵ ϴ ΰ ִ. ̷ ε⸦ ϰ ڱ 帣 Ϸ ݱ ϰ åμ å ո ̶ ̻ ̷ å Ģ Ͽ Ӵ뺸 Ƽ ϰų ȸäֽ Ͽ ŭ Ӵ Ͽ ְ, ε ǹڻ꿡 쿡 ƴ ױ Ģ ȴٰ ƴ. 4. ٸ û ϴ ٿ Ұ ִٰ ݵȴٰ Ƿ ̿ ֹ Ѵ. , ǰ , ǰ Ʒ ݴǰ ִ ܿ, ǰ ǰġ ̴. 5. ǰ , ǰ ݴǰ 츮 ݵ ƴѴٴ ټǰ߿ Ͽ ݴѴ. . (1) 38 " ϴ ٿ Ͽ ǹ ." ϰ, 59 " Ѵ." Ͽµ ־ ġ, Ǹ ϴ ̴. Ǵ ǿ Բ ⺻Ģμ ٰ ̴ ΰ . ¡ θ 䱸 ʴ´ٴ Ģ̴. Ǵ ¡κ ȣϰ Ȱ Ϸ ִ μ, ǹǿ ǸȮǸ ٽ ϴ , ó ġǴ Ǹ ǹ ν ؾ Ѵٴ ġǿ ġ ƴ϶ ⺻ ̳信 Ͽ Ѵٴ ġǸ ǹϸ 38 59 ϴ ǵ ̷ ġǸ ϴ ̹Ƿ Ȯ װ ƴϰ ̳ ⺻ ̳ ̸ ħϴ Ģ ġ ƴϸ ƴϵȴ(Ǽ 1989.7.21. , 89帶38 ; 1992.2.25. , 90尡69, 91尡5, 903() ; 1992.12.24. , 9021 ; 1994.8.31. , 91尡1 ; 1995.2.23. , 9324, 42, 9416, 30() ). (2) ټǰ ε Ӵϰ ݡ ٸ ε ϰ ε ٽ Ӵϰ 3 ٸ ε ϴ ̸ ε ε ٺ Ǵ ϰ ڱ Ϸ å ǵ ִٰ Ѵ. Թ , ټǰ ϴ ٿ , ݡ 쿡 ݿ ε 밡 Ư μ Ǵ ̹Ƿ ε Ӵϴ ϸ ̸ ϴ Ÿϰ, Ӵ Ͽ ̵ ִµ Ӵ ̸ ٸ ϱ ƴٰ ϴ ּ ɷ ϴ ҵ ִٴ Ǿ ִ. (3) εҵ ѼԱݾ , Ͽ ɷ ϴ Ͽ ݾ( ̶ Ѵ) ʰϴ 쿡 糪 翡 Ͽ ѼԱݾ ϰ ѼԱݾ ӿ ̴ϴ 쿡 ӿ Ͽ ѼԱݾ ϴ 糪 Ǿ Ͽ ѼԱݾ ϴ 1990.12.30. װ , ε å ٴ Ӵ Ⱓ Ͻ ̿ ִ ִ Ͽ ݾ ҵ Ͽ Ѵٴ 籹 Ǹ ϰ ̳ ⺻Ǻ ܽ ̶ . (4) 츮 μ ڰ Ǽڿ ϰ Ⱓ Ǽ ϰ, Ǽڴ ſ Ⱓ Ͻ ̿ ִ Ǹ ϰ ÿ ڿ ȯϴ ϴ ̴ֹ. Ӵ Ӵ ϰ ȯä δ ſ ݾ ҵϴ ӿ Ͽ ̸ Ͻ ̿ ȯä δϸ ̸ ̿Ͽ ִ ҵ浵 ƴϴ. ̷ Ӱ ̴. ϸ鼭 ſ ϴ Ӵ 쿡 ü ϰ ݾ ־ ִ. , ̸ ε꿡 ϴ 쵵 ְ 찡 Ϲ ̶ , ǹ ϴ 찡 , ⿹Ͽ ⿹ ҵ ų ٸ ֽ Ǵ Ͽ 쵵 ְ 1 ̸ ñ Ͽ ⿹ ƴ ¿ ϰų 翡 ʿ ϰų ä Ͽ ϰų ֽ̳ Ͽ غų δ ̸ ̿ ϰ ִٰ ȯϴ Ÿ پϹǷ, κ ҵ ٰ ų ӿ ξ ̴ϴ ҵ游 ִ. پ 츦 ƴϰ ҵ ִ Ӹ ƴ϶ ҵ ų ҵ ӿ ξ ġ , Ӱ ſ ̻ Ͽ ̸ ѼԱݾ Ͽ ҵ漼 ΰϰ ִ ̴. ҵ漼 ⺻ '־ ҵ' 簡 ƴ϶ ' ҵ' ι, ϸ ҵ 쿡 ҵ漼 ΰν ҵ漼 ϴ ϰ ǰ, ν ϰ ִٰ ϴ ǿ Ѵٰ . { ҵ Ư ⿹ݿ ̵ ̻ Ѵ´ٰ ƴٴ 츮 Ģ յǴ ε( 1969.12.23. , 6729 ǰ; 1972.11.14. , 70109 ǰ ), Ⱓ 1 ⿹ ༺ ̹Ƿ Ѽ ϴ ϰ Ѽ Ѵٸ Ǽҵ ȴ. ٰ 58 2װ 3 ִ ִ ҵ ⿹ Ѽ ѼԱݾ ϴ ǹǷ ؿ ٰϰ 븸 Թ̶ .} ǻ Ȯ ݵ ٰſ Ͽ Ͽ ϰ ٰŰ ų ߸ Ͽ ǻ Ͽ ƴϵȴٴ ̸ ٰŰ Ģ(⺻ 16 1, ҵ漼 118 1 ) Ѵ. (5) ٸ ڱݿ Ͽ ҵ ִ 쳪 ڼҵ 뵵 ϰ 쿡 ҵ濡 εҵ濡 ߺǾ ߰ 輺 . (6) ݰ ̳ ̰ Ͽ ҵ漼 ΰϴ Ͱ ߱ Ͽ Ѵ Ͽ ҵ̳ Ǽҵ溸 ξ ּҵ ҵ Ͽ ν ҵ Ģ ϴ ǿ Ѵٰ ̴. (7) ε⸦ ϴ Ϲ ͵ ƴ ε⸦ ϴ ϴ ҵ̳ Ǵ ּҵ溸 ξ ҵ濡 Ͽ ּҵ Ͽ ⺻ ħϰ ǿ ϴ ƴϴ ( 絵, ʰδ, ߰ ߰ )ε ̴. ε ҵڿ ڿ Żҵݾ ִٰ ϴ û Żҵݾ Ͽ ϴ ϰ ʴ ݾ ȹ ǥؿ Ͽ ҵ漼 ϴ ҵ漼 Ǵ ҵ Ģ Ǵ ̴. . ǿ (1) 츮 11 1 տ ϰ ո ̴ Ȱ ־ ƴѴٴ Ģ ν 迡 ־ ո 츦 ϰ ִ. (2) ̷ Ǵ, εҵ Ư εӴҵ濡 Ͽ θ ʰ ݾ ҵݾ Ͽ ٸ ҵ濡 ƴ ջϰ Ӹ ƴ϶ ƴ ä ҵ ų Ӻ ҵ ־ Ǵ ѼԱݾ ϰ ν εӴҵ濡 ־ ǹڸ Ǽҵ濡 Ͽ ǹ ٸ ǹڿ Ͽ ո ϰ ־ ǿ ȴٰ . Ư Ÿǹڿʹ ۿ Ͽ Ǽҵ濡 Ͽ ִ ִ ǿ Ѵٰ ̴. (3) ټǰ εӴ õ Ա ȯ ϴ ȯ Աݿ ϴ ڰ ҵݾ ÿ ʿ Ǵ ̰ ǹ ݾ ڰ ʾ Ӵ ҵ ƹ Ƿ ̸ ּҵ 꿡 ־ ʴ ̹Ƿ ո ̶ Ѵ. ε Ӵ õ Ա̶ Ͽ ݵ ڰ ϰ ǹ̶ Ͽ ǹ ݵ ʴ ƴϹǷ ո ̶ (ڱڱ ϴ ̿谡 ƴϹǷ ). . ٸ , ǿ ݵǹǷ ݵȴٰ Ѵ. 1996.12.26. ǰ () 蹮 Ȳ ȭ â * Կ ؼ Խù ̵Ǿϴ (2003-11-07 08:48) * jae wook LEEԿ ؼ Խù ̵Ǿϴ (2017-05-07 15:35) ← End |
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Copyright 1997-2024
TAX & LAW (ݰ )
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