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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →1. Ź 1961 50⸸ 2011 ó 鰳 ̷. Ź Ư ü Ȱ ִ Ź ̴. װ ٷ Ź ڿӽŹ̴. 츮 ũ Ӱ 뺰ȴ. ߿ ǻ ǻ簡 ݿǴ ̴. ǻ ڽ ϴ 忡 . ؼ ִٴ ̴. ̷ ϰ ڰ װ ܼ () Ұ Ģ ƹ ȿµ ʴ´. ڽ Ŀ ڽ ڽ óеǰ ȰDZ⸦ ϴ ļ衯 ǻ 屸 ؼҽְ Ȯϱ Ե ٷ Ź ڿӽŹ̴. Ư Ź Ź ǵϴ ٸ ϱⰡ ʴ. Ӹ ƴ϶ а 迡 Ͽ ƹ ΰ ʾƼ ؼ ǰ ִ. 2. Ź ǹ̿ ʿ伺 . Ź Ź Ź Ͽ ϰ ִ(59). ȣ ϳ شϴ Ź 쿡 Źڰ ڸ Ǹ ´. ٸ Ź 쿡 . 1. ڰ ڷ ڰ Ź ÿ ͱ ϴ Ź 2. ڰ Ź Ŀ Ź꿡 θ Ź 1 2ȣ ڴ Źڰ ڷμ Ǹ Ѵ. ٸ, Ź 쿡 . Ϻ ŽŹ 90(Ź ÿ ͱ ִ Ź Ưʡ) ״ ̴. ǹϴ ٰ ˱Ⱑ ʴ. . Ź 켱 Ź Ź ٸ и ʴ. Ź ԵDZ Ź ־µ(Ź 3 1 2ȣ), ̰ Ź̴. Ź Ź Ź ñ ־ ̰ ִ. Ź Źڰ Ź Ź ϴ μ Ź ̹ Ź ȿ ϴ ̰(, Źؼ, 2012, 487p), Ź Ź Ź Ǵ μ Ź Ŀ Ź ǰ ȿ ϴ ̴. Ź ĽŹ̶, Ź Ź(living trust)̴. Ź ̷ Ϲݹ ״ , Ź ƴϱ ʿ䵵 ѵ ʴ´. Ź (Ǵ Ź) ϰ 뼺 ִ ִ. δ Ź Ź ٸ Ź̶ ϰ Ÿ ʴ. . Ź ڰ Ǵ Ź(1ȣ) 1ȣ Ź . δ ڰ ڷ ڰ Ź ÿ ͱ ϴ Ź̶ Ǿ ִ. Ź ÿ ڰ ƴ϶ ڰ ڷ ڡ Ұϴ. Ź ڰ ְ( Ź ̴), ڰ ڷ ڡ Ź á μ ڰ Ǿ ͱ ϴ ̴(̷ ̸ ļڡ θ ̴). ڴ 1ȣ Ѵ. Źڰ Ź ÿ ڰ ڸ Ź. ̷ ϸ ̰ Ź̶ , ڿ ļڰ Ѵٴ и ִ. . Ź ä ϴ Ź(2ȣ) 2ȣ Ź . δ ڰ Ź Ŀ Ź꿡 θ Ź̶ Ǿ ִ. ̴ Ź ڰ Ź꿡 θ ִ Ź, Ź̶ 1ȣ ̳, 2ȣ ڴ Ź ú ̹ ̸ ڰ ڷ ڡ ƴϴ. ٸ Ź꿡 ü û(ü ͱ) Ź Ǵ ִ. ̷ ä ü Ź Ѵ. 2ȣ Ź 쿡 1ȣ Ź Ź ٸ ڰ ʴ´. 2ȣ ڴ Źڰ ϱ ̹ Ƿ ڷμ Ǹ ִ Ģ, Ź Źڰ ڷμ Ǹ ϴ ϰ ִ(592). ں ִ Ź Ǹ ǻ縦 ϱ ̴. 1ȣ Ź 쿡 ڰ ڷ ڡ Ź ñ ڰ ƴϾ ͱ ϹǷ ̷ ִ ʴ´. 2ȣ Ź ڰ 1ȣ Ź ļڿ ̰ Ǵ , 2ȣ Ź ä Ź ̴. , Ź() ڽ ڸ ڷ ϸ鼭 ڽ 3 ȥ 쿡 μ Ź ֵ Ź ϴ ̴. ڴ Źڰ ڷμ (ͱ) , 3 Ź꿡 θ û . ڴ 2ȣ Ѵ. Źڰ ڸ ϵ ڷ Ͽ Źڰ Ŀ Ź꿡 θ ϴ Ź. ̷ ϸ ̰ Ź̶ , ڿ ļڰ ʴ´ٴ и ִ. 3. а Ź δ ȿ ŰǷ а 浹ɼ ȴ. Ź Ͽ ħϰ ִ. а ڰ Ź ִ ȴ. ̰ ϴٸ ڴ Ư οԸ, Ǵ ƴ Ѱ ְ Ǵ ̴. ڳ ʴ ̱ Ǹ(̱ Ǹ ϴ ϴĿ ָ ٸ) ħ ʴ ڰ Ź ڽ ó ִ(, ̱ӹ, âǻ, 2012, 76p 94p). 츮 Թڰ ϱ ̻, ǻ ȿ Ź Żϴ Ǵܵȴ. ħϴ ѵ Ź ȿ ٰ ƾ ̴. ó ħϴ Ź ʴ´ٰ , йȯû Źڷ ؾ ڷ ؾ ̴. ι ڡ йȯ ̶ ϰ ִµ(1115 2), Ź 쿡 (Ź) () иDZ ̴. ȯ Ͽ ȯ Ģ̴. ٸ бڴ Ź ü ȯ Ƿ Ź Źڸ ȯû ϴ Ÿϴٰ . Ź ε 쿡 бڿ Ź 谡 ̴. Źڰ ̹ Ź ڸ ϴ ȯ Ұ 쿡 ڸ ȯ ؾ ȴ. ̷ Źڿ å ٰŰ ̴. ȯû (1116) Ͽ Ź ƾ ̴. Ź Ź̶ ̸ ƾ ȴ. ȯ Ŀ Źκ ȯ û ִٰ ؾ ̴. 4. Ź 迡 ϰ ߱Ѵ. Ź 쿡 Ӽ ΰ ִ, ΰѴٸ Źڿ ΰؾ ϴ, ڰ Ź ÿ ä (2ȣ) ӼνñⰡ , ؽ , Լ(income) (principal) ñⰡ ٸ 쿡 ִ. Ҿ ̷ 鿡 Ͽ Թ ذ ̷ ̴. ϱ ̽ Ʈ īī ÷ URL ← 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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