
<META name="Author" content="이재욱, 세법, 세무, 세금, 조세, 소송, 조세소송, 세무소송, 변호사, 변호사 이재욱, 변호사이재욱,  법률, 법무, 변호, 형사소송, 형사, 민사, 민사소송, 국세청, 국세, 지방세, 특허, 특허청, 변리사, 변리, 특허심판, 특허무효, 이의, 법 률문제, 소송,의료, 의료소송, 법무법인, 전문가, 민형사, 대리, 의사, 무료변론, 법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트,  입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 의료사고, 수술, 병원, 이혼, 이혼소송, 위자료, 재산분할, 상속세, 증여세, 소득세, 양도소득, 양도소득 세, 상속, 증여, 여자변호사, 여자, 가사, 가사소송, 전문, 법원, 싸이, 싸이 변호사, 병역, 병역거부, 서울, 서초구, 교대역, 교대, 서울  변호사, tax, taxlalw, taxlawyer, korea taxlaw, korea, 교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 하자보증소송, 분양보증소송, 지적재산권, 지적재산권변호사, 재산권, 특허 포탈, 특허법률사무소, 특허 변호사, 특허출원, 출원, 법률사무소, lawfirm, law firm, 법, 자격증, 특허 변호사, 특허출원, 출원, 법률사 무소, lawfirm, law firm, 법, 자격증,  부동산소송, 부동산, 소송, 변호사, 서초동연예,연애,연인,연예인,연애인,변호사,연애인변호사,연예인변호사,연인변호사,가수,가요인,가수변호사,탤런트,탈렌트,변호사탈렌트,탈렌트변호사,탤런트변호사,여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,싸이,싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,병역변호사, 병역거부변호사,">
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미국 이민, 한국 이민, 

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연예, 연애, 연인, 연예인, 연애인, 연예 전문 변호사,연애인변호사, 연예인변호사, 연인변호사, 가수, 가요인, 가수 변호사, 탤런트, 탈렌트 변호사,,탈렌트 전문 변호사, 여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,
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출원, 법률사 무소, 지적재산권, 지적재산권변호사, 재산권, 특허 포탈, 특허법률사무소,  특허포탈, 특허법률사무소, 특허 변호사, 특허출원, 출원, 법률사무소, 
다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 이혼, 다문화 추방, 다문화 가족, 난민소송, 난민, 추방, removal, deportation, inadmissiblity, INA, USCIS, refugee, refuge, asylum, asylee, immigration, immigrant, visa, 
미국 이민, 한국 이민, 

외국인 전문 변호사, 외국인 이혼, 추방금지, 난민입국, 외국인 난민, 여권 연장, 외국인 전문 변호사, 외국인 추방 변호사, 추방 전문 변호사, 난민 변호사, 난민 전문 변호사, 난민, 난민소송, 난민 전문 소송, 난민 전문, 난민전문 변호사, 외국인 추방, 추방소송, 취소소송, 행정소송, 

이혼, 이혼소송, 국제 이혼, international divorce in korea, 국제 이혼 전문 변호사, 제소전화해, 제소전 화해 변호사, 화해, 제소,제소전 화해, 변호사, 이혼, 이혼절차, 세금 변호사, 세무, 이혼 변호사, 세무변호사, 세금, 이혼절차, 법률상이혼절차, 합의이혼, 
이혼서류, 이혼구비서류, 합의이혼서류, 합의이혼구비서류, 황혼 이혼, 이혼 전문 변호사, 이혼소송, 합의이혼, 합의이혼절차, 이혼절차, 이혼소송절차, 이혼소송 변호사, 이혼 변호사,여자변호사,  

 병역 변호사, 병역전문 변호사, 병역 전문 변호사,   법원, 싸이, 싸이 변호사, 병역, 병역거부,  병역 변호사, 병역전문 변호사, 병역 전문 변호사, 국외여행허가, 국외여행허가 신청, 국외여행허가기간 연장, 연장신청, 연장, 여권, 
여권발급, 여권 재발급, 여권 연장, 여권 거부처분, 병역비리, 병무비리, 병역법위반, 병역법 형사처벌, 병역법위반 소송, 형사고발,병역의무, 병무 상담, 병역의무, 법무부, 싸이, 싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,
병무 변호사, 병무 전문 변호사, 병무청, 현역병, 입영, 거부처분, 입영연기, 병역 소송 변호사,병무, 병역문제, 국적, 국적법, 국적취소, 국적포기, 국적상실, 국적 포기 신고, 국적 포기 신청, 국적회복, 국적상실신고, 국적 상실 신청, 국적소송, 
병역변호사, 병역거부변호사, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 

 
 민형사, 대리, 의사, 무료변론, 민사소송, 민사 소송, 민사 전문 변호사, 제소전화해, 제소전화해 변호사, 화해, 제소, 제소전 화해 변호사, 제소전 화해, 제소전화해,
부동산변호사, 부동산 변호사, 부동산 전문 소송, 부동산 전문 변호사, 부동산소송, 하자보증소송, 분양보증소송, 하자보증소송, 분양보증소송,  건축, 건축법, 건축법위반, 민법, 변호사 자격증,   아파트 하자 소송, 아파트 소송, 입주자대표, 
입주자대표위원회, 관리사무소, 재건축, 재개발, 재건축 소송, 재개발 소송,  법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트 , 입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법,
 
교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사,손해배상청구소송, 의료소송, 병원 소송, 의료사고, 수술, 병원,  의료사고, 수술, 병원, 향후치료비, 수술비, 기왕치료비, 교통사고, 고통사고 손해배상, 보험회사, 교통사고 전문, 교통사고 전문 변호사, 교통 전문 변호사, 산재보험, 산업재해보상보험, 산재소송, 산재소송 전문
산업재해 보험 전문 변호사, 산업재해 소송, 산재전문변호사, 
 

서울, 서초구, 서초동, 교대역, 교대, 교대역 변호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 추방, 다문화 가족, 난민소송, 
학폭,학교폭력, 학생폭력, 학생 소년, 소년범, 소년사건, 가정법원 소년부, 성희롱, 성폭력, 직장 성희롱, 성범죄, 성범죄 전문 변호사, 성희롱 전문, 성폭력 전문 변호사, 성희롱 고발, 성폭력 고발, 성희롱 고발, 재심, 재산권, 

연예, 연애, 연인, 연예인, 연애인, 연예 전문 변호사,연애인변호사, 연예인변호사, 연인변호사, 가수, 가요인, 가수 변호사, 탤런트, 탈렌트 변호사,,탈렌트 전문 변호사, 여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,
연인변호사, 가요인,가수 변호사, 변호사탈렌트, 연예계약, 연예인 출연 계약, 전속계약, 전속계약 소송, 전속계약위반, 연예인 전속계약, 전속계약 파기, 전속 계약, 손해배상,피해
 

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다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 이혼, 다문화 추방, 다문화 가족, 난민소송, 난민, 추방, removal, deportation, inadmissiblity, INA, USCIS, refugee, refuge, asylum, asylee, immigration, immigrant, visa, 
미국 이민, 한국 이민, 

외국인 전문 변호사, 외국인 이혼, 추방금지, 난민입국, 외국인 난민, 여권 연장, 외국인 전문 변호사, 외국인 추방 변호사, 추방 전문 변호사, 난민 변호사, 난민 전문 변호사, 난민, 난민소송, 난민 전문 소송, 난민 전문, 난민전문 변호사, 외국인 추방, 추방소송, 취소소송, 행정소송, 

이혼, 이혼소송, 국제 이혼, international divorce in korea, 국제 이혼 전문 변호사, 제소전화해, 제소전 화해 변호사, 화해, 제소,제소전 화해, 변호사, 이혼, 이혼절차, 세금 변호사, 세무, 이혼 변호사, 세무변호사, 세금, 이혼절차, 법률상이혼절차, 합의이혼, 
이혼서류, 이혼구비서류, 합의이혼서류, 합의이혼구비서류, 황혼 이혼, 이혼 전문 변호사, 이혼소송, 합의이혼, 합의이혼절차, 이혼절차, 이혼소송절차, 이혼소송 변호사, 이혼 변호사,여자변호사,  

 병역 변호사, 병역전문 변호사, 병역 전문 변호사,   법원, 싸이, 싸이 변호사, 병역, 병역거부,  병역 변호사, 병역전문 변호사, 병역 전문 변호사, 국외여행허가, 국외여행허가 신청, 국외여행허가기간 연장, 연장신청, 연장, 여권, 
여권발급, 여권 재발급, 여권 연장, 여권 거부처분, 병역비리, 병무비리, 병역법위반, 병역법 형사처벌, 병역법위반 소송, 형사고발,병역의무, 병무 상담, 병역의무, 법무부, 싸이, 싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,
병무 변호사, 병무 전문 변호사, 병무청, 현역병, 입영, 거부처분, 입영연기, 병역 소송 변호사,병무, 병역문제, 국적, 국적법, 국적취소, 국적포기, 국적상실, 국적 포기 신고, 국적 포기 신청, 국적회복, 국적상실신고, 국적 상실 신청, 국적소송, 
병역변호사, 병역거부변호사, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 

 
 민형사, 대리, 의사, 무료변론, 민사소송, 민사 소송, 민사 전문 변호사, 제소전화해, 제소전화해 변호사, 화해, 제소, 제소전 화해 변호사, 제소전 화해, 제소전화해,
부동산변호사, 부동산 변호사, 부동산 전문 소송, 부동산 전문 변호사, 부동산소송, 하자보증소송, 분양보증소송, 하자보증소송, 분양보증소송,  건축, 건축법, 건축법위반, 민법, 변호사 자격증,   아파트 하자 소송, 아파트 소송, 입주자대표, 
입주자대표위원회, 관리사무소, 재건축, 재개발, 재건축 소송, 재개발 소송,  법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트 , 입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법,
 
교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사,손해배상청구소송, 의료소송, 병원 소송, 의료사고, 수술, 병원,  의료사고, 수술, 병원, 향후치료비, 수술비, 기왕치료비, 교통사고, 고통사고 손해배상, 보험회사, 교통사고 전문, 교통사고 전문 변호사, 교통 전문 변호사, 산재보험, 산업재해보상보험, 산재소송, 산재소송 전문
산업재해 보험 전문 변호사, 산업재해 소송, 산재전문변호사, 
 

서울, 서초구, 서초동, 교대역, 교대, 교대역 변호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 다문화가족, 다문화 이혼, 다문화변호사, 다문화 변호사, 다문화법률사무소, 다문화 법률사무소, 다문화 추방, 다문화 가족, 난민소송, 
학폭,학교폭력, 학생폭력, 학생 소년, 소년범, 소년사건, 가정법원 소년부, 성희롱, 성폭력, 직장 성희롱, 성범죄, 성범죄 전문 변호사, 성희롱 전문, 성폭력 전문 변호사, 성희롱 고발, 성폭력 고발, 성희롱 고발, 재심, 재산권, 

연예, 연애, 연인, 연예인, 연애인, 연예 전문 변호사,연애인변호사, 연예인변호사, 연인변호사, 가수, 가요인, 가수 변호사, 탤런트, 탈렌트 변호사,,탈렌트 전문 변호사, 여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,
연인변호사, 가요인,가수 변호사, 변호사탈렌트, 연예계약, 연예인 출연 계약, 전속계약, 전속계약 소송, 전속계약위반, 연예인 전속계약, 전속계약 파기, 전속 계약, 손해배상,
 
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}
 
/* Style the active link (or home/logo) */
.headnav a:active {
  background-color: red;
  color:white;
 
} 


</style>

 
<!-- 상단 햄버거 전체 메뉴 끝 -->
<!-- 햄버거용 Top Navigation Menu  끝  -->


<!-- 상단 2단 드롭다운 접히는메뉴 Style 시작 -->


<link rel="stylesheet" href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/4.7.0/css/font-awesome.min.css">
<style>
.btn {
  background-color: #2196F3;
  color: white;
  padding: 2 4 6 8px;
  font-size: 12px;
  border: none;
  outline: none;
}

.dropdown {
  position: absolute;
  display: inline-block;
}

.dropdown-content {
  display: none;
  position: absolute;
  background-color: #f1f1f1;
  min-width: 100px;
  z-index: 1;
}

.dropdown-content a {
  color: black;
  padding: 2 4 6 8px;
  text-decoration: none;
  display: block;
}

.dropdown-content a:hover {background-color: #ddd}

.dropdown:hover .dropdown-content {
  display: block;
}

.btn:hover, .dropdown:hover .btn {
  background-color: #0b7dda;
}
</style>

<!-- 상단 2단 드롭다운 접히는메뉴 Style 끝 -->


 <!-- 섭메뉴 시작 -->


<!-- 최상단 2단 숨김 네비 메뉴  How TO - Slide Down a Bar on Scroll 시작  -->


<style>
body {
  margin: 0;
  background-color: #f1f1f1;
  font-family: Tahoma;
}

#Topnavbar {
  background-color: #333;
  position: fixed;
  top: -50px;
left:  ;
right: ;
  width:100%;
  display: block;
  transition: top 0.3s;
}

#Topnavbar a {
  float: left;
  display: block;
  color: #a2f2f2;
  text-align: center;
  padding: 5px;
  text-decoration: none;
  font-size: 12px;
}

#Topnavbar a:hover {
  background-color: #ddd;
  color: black;
}


#Topnavbar a.active {
  background-color: #4CAF50;
  color: black;
}

#Topnavbar a.nonactive {
  background-color: #ff0000;
  color: black;
}
#Topnavbar a.nonactive2 {
  background-color: #000000;
  color: white;
}

</style>


<!-- 최상단 숨김 네비 메뉴  How TO - Slide Down a Bar on Scroll 끝  -->


<!-- 자작 예약 메뉴 플로팅 메뉴 floating menu 시작 -->

 <style>

  .floating-menu {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:430;
   overflow:auto;

  }

  .floating-menu0 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:410;
   overflow:auto;

  }


  .floating-menu1 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:390;
   overflow:auto;

  }

  .floating-menu2 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:370;
   overflow:auto;

  }

  .floating-menu3 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:350;
   overflow:auto;

  }

  .floating-menu4 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:330;
   overflow:auto;

  }

  .floating-menu5 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:310;
   overflow:auto;

  }

  .floating-menu6 {
 

    cursor: pointer;
    font-family: tahoma;
    font-weight:bold;
    background-color: transparent;
    padding: 0; 
    border:outset;
    width: 90px;
   border-radius: 0px;
    z-index: 99;
    position: fixed;
   right:0;
   bottom:300;
   overflow:auto;

  }


  .floating-menu a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: red;

  }


  .floating-menu0 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: darkblue;

  }


  .floating-menu1 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: darkblue;

  }

  .floating-menu2 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: red;

  }


  .floating-menu3 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: blue;

  }

  .floating-menu4 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: purple;

  }


  .floating-menu5 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: blue;

  }

  .floating-menu6 a, 

  .floating-menu h3 {
    font-size: 1.1em;
	font-weight;bold;
    display: block;
    margin: 1 0.1em;
    color: darkblue;
 
  }

.floating-menu:hover {
  background-color: yellow;
}

.floating-menu0:hover {
  background-color: red;
}
.floating-menu1:hover {
  background-color: red;
}
.floating-menu2:hover {
  background-color: skyblue;
}
.floating-menu3:hover {
  background-color: yellow;
}
.floating-menu4:hover {
  background-color: yellow;
}
.floating-menu5:hover {
  background-color: yellow;
}
.floating-menu6:hover {
  background-color: yellow;
}
</style>

 
<!-- 자작 예약 메뉴 플로팅 메뉴 floating menu 끝 -->


<!-- 상단 접히는 메뉴 스타일 시작 -->

<style>
        body { font-family:Arial, Helvetica, Sans-Serif; font-size:12px; margin:2px 5px;}

        /* dropmenu */
       #dropmenu{ margin:0px; padding:0px; list-style:none; color:#000000; line-height:auto; display:auto; float:center; z-index:1000;position: relative; }
       #dropmenu a { color:dddddd; text-decoration:none; }
       #dropmenu > li {background:#000000 none repeat scroll 0 0; cursor:pointer; float:left; position:relative;padding:5px 5px; position:relative;}
       #dropmenu > li a:hover {color:#ff0000;}
       #dropmenu .logo {background:"#000000" none repeat scroll 0% 0%; padding:0px; background-color:#4CAF50;}
 	
        /* sub-menus*/
       #dropmenu ul { padding:0px; margin:0px; display:block; display:block;}
       #dropmenu li ul { position:absolute; left:-0px; top:0px; margin-top:20px; width:180px; line-height:auto; background-color:#000000; color:#fffff; /* for IE */ display:none; }
       #dropmenu li:hover ul { display:block;}

       #dropmenu li ul li{ display:block; margin:5px 20px; padding: 5px 0px;  border-top: dotted 1px white; list-style-type:none; }
       #dropmenu li ul li:first-child { border-top: none; }
       #dropmenu li ul li a { display:block; color:#ffffff; }
       #dropmenu li ul li a:hover { color:#ff0000; }

        /* main submenu */
       #dropmenu, main { left:0px; top:-20px; padding-top:0px; background-color:#000000; color:#ffffffe; z-index:999;}

</style>


<!-- 상단 접히는 메뉴 스타일 끝 -->


<!-- 하단 top 버튼 메뉴 전체 시작 -->

<!-- 하단 우측 구석 Top 버튼 메뉴 시작 -->

<style>
body {
  font-family: tahoma;
  font-size: 20px;
}

#myBtn {
  display: none;
  position: fixed;
  bottom: 90px;
  right: 0px;
  z-index: 99;
  font-size: 15px;
  border: none;
  outline: none;
  background-color: red;
  color: white;
  cursor: pointer;
  padding: 15px;
  border-radius: 4px;
}

#myBtn:hover {
  background-color: #555;
}
</style>

<!-- 하단 우측 구석 Top 버튼 메뉴 끝 -->


<!-- 하단 top 버튼 메뉴 시작-->


<style>
button.myBtn {
  padding:0.6em 2em;
  border-radius: 8px;
  color:#fff;
  background-color:#1976d2;
  font-size:1.1em;
  border:10;
  cursor:pointer;
  margin:1em;
}

button.myBtn.green
{
    background-color:#2e7d32;
}

button.myBtn.red
{
    background-color:#c62828;
}
</style>

<!-- 하단 top 버튼 메뉴 끝 -->


<!-- 하단 top 버튼 메뉴 전체 끝 -->


<!-- 상단 한국인 외국인 선택 보드 메뉴 시작 -->

<style>
* {box-sizing: border-box}

/* Set height of body and the document to 100% */

body, html {
  height: auto;
  margin: 0;
  font-family: Arial;
   float: left;
 
  border: 1px solid #ccc;
}


.disabled {
  background-color: #777
  color: white;
  cursor: none;
}


/* Clear floats after the tab */
.clearfix::after {
  content: "";
  clear: both;
  display: table;
}

/* Change background color of buttons on hover */
.tab button:hover {
  background-color: #ddd;
}

/* Create an active/current "tab button" class */
.tab button.active {
  background-color: #ccc;
}


/* Style tab links */

.tablink {
  background-color: #555;
  color: #ffffff;
  font-weight:bold;
  float: center;
  border: solid;
  outline: none;
  cursor: hand;
  padding: 2px 2px;
  font-size: 12px;
  width: 24%;
}

.tablink:hover {
  background-color: #999;
}

/* Create an active/current tablink class */
.tablink.active {
  background-color: #ccc;
}

/* Style the tab content */
.tabcontent {
  color: #000000;
  display: solid;
  padding: 5px 5px;
  text-align: left;
    border: 1px solid #ccc;
  border-top: none;
   float: left;
}


@media screen and (max-width: 600px) {
  .topnav a, .topnav input[type=text] {
    float: none;
    display: block;
    text-align: left;
    width: 100%;
    margin: 0;
    padding: 14px;
  }
  
    .topnav input[type=text] {
    border: 1px solid #ccc;  
  }
}


#Translation {background-color:whitesmoke;} 
#Koreans {background-color:whitesmoke;}
#Aliens {background-color:whitesmoke;}
#Blogs {background-color:whitesmoke;} 
#Koreansindex {background-color:whitesmoke;}
#Aliensindex {background-color:whitesmoke;}

</style>


<!-- 상단 한국인 외국인 선택 보드 메뉴 끝 -->


<!--멀티택 시작 -->
<script language=javascript>

var oCurtab ="1";	//활성화 되어 있을 탭번호

function photoTab(nCurtab){

if( oCurtab != nCurtab){        //다른 탭을 클릭
 
document.getElementById('pTab'+oCurtab).style.display = 'none';                                        //none은 비활성화
document.getElementById('pTab'+nCurtab).style.display = '';			
	oCurtab = nCurtab;
		}			
	}
</script>


<!--멀티택 끝 -->


<!-- Sticky element scroll down 시작 -->
<style>
div.sticky {
  position: -webkit-sticky;
  position: sticky;
  top: 0;
  background-color: white;
  padding: 10px;
  font-size: 12px;
}
</style>

<!-- Sticky element scroll down 끝 -->


<!-- index 전체 메뉴 다단(multi column) 시작 -->


    <style>
      .column{
        text-align: center;
        column-count: 4;
   column-width: 0.1%; 
        column-gap: 0.1%;
        column-rule-style: dotted;
        column-rule-width: 0.1%;
        column-rule-color: whitesmoke;
      }
      h1{
        column-span: all;
      }
    </style>


<!-- index 전체 메뉴 다단(multi column) 끝 -->


<!-- 버튼 메뉴바 장식 2단 시작 -->


  <style>
  
  .form input:focus {
  background: #FFFFAD;
  outline: none;
}

.buttons {
  text-align: left;
}

.buttons input {
  font-size: 2.5em;
  font-weight: bold;
  font-family: "Arial", serif;
  padding: 8px 40px;
  background: #4470B6;
  border: 0px;
  margin-left: 0px;
  margin-right: 50px;
  margin-top: 50px;
  -moz-border-radius: 50px;
  -webkit-border-radius: 50px;
  border-radius: 50px;
  -webkit-box-shadow: 0 0 4px rgba(0, 0, 0, .75);
  -moz-box-shadow: 0 0 4px rgba(0, 0, 0, .75);
  box-shadow: 0 0 4px rgba(0, 0, 0, .75);
  color: #FFFAFA;
}

.buttons input:hover
{
  background-color: #50627E;
  outline: none;
  -webkit-box-shadow: 0 0 1px rgba(0, 0, 0, .75);
  -moz-box-shadow: 0 0 1px rgba(0, 0, 0, .75);
  box-shadow: 0 0 1px rgba(0, 0, 0, .75);
}

.buttons input:focus {
  outline: none;
}

  </style>
  
  
<!-- 메뉴바 장식 2단 끝-->


<!-- 에디터 게시판 summernote 오픈소스 include libraries(jQuery, bootstrap) 시작 -->


<link href="http://netdna.bootstrapcdn.com/bootstrap/3.3.5/css/bootstrap.css" rel="stylesheet">
<script src="http://cdnjs.cloudflare.com/ajax/libs/jquery/3.2.1/jquery.js"></script> 
<script src="http://netdna.bootstrapcdn.com/bootstrap/3.3.5/js/bootstrap.js"></script> 


<!-- include summernote css/js 시작-->
<link href="http://cdnjs.cloudflare.com/ajax/libs/summernote/0.8.8/summernote.css" rel="stylesheet">


<script src="http://cdnjs.cloudflare.com/ajax/libs/summernote/0.8.8/summernote.js"></script>

<script src="lang/summernote-ko-KR.js"></script>
<!-- include summernote-ko-KR 끝 --> 

 
<!-- 에디터 게시판 summernote 오픈소스 include libraries(jQuery, bootstrap) 끝 -->

 
 <!-- Google Tag Manager -->
 
 
<script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=
'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
})(window,document,'script','dataLayer','GTM-XXXX');</script>

<script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=
'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
})(window,document,'script','dataLayer','GTM-YYYY');</script>
 

<script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=
'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
})(window,document,'script','dataLayer','GTM-XXXX');

import flash.display.*;
import flash.events.*;
import flash.external.*;
mybutton_btn.addEventListener(MouseEvent.MOUSE_UP, onButtonClick);
function onButtonClick( Event:MouseEvent ):void {
  var name:String= "FLASH_EVENT";
  if (ExternalInterface.available) {
    ExternalInterface.call('dataLayer.push',{'event': name});
  }
}

</script>


<!-- End Google Tag Manager -->
 
 
<!-- rss 시작 -->

<link rel="alternate" type="application/rss+xml" title="TAX & LAW (세금과 법률)" href="http://taxnlaw.co.kr/rss.xml">
<!-- rss 끝 -->


<script data-ad-client="ca-pub-1311512923167512" async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script>
 

<!-- 공지사항 팝업창 시작 -->

<script language="Javascript"> 
<!-- 
function setCookie( name, value, expiredays ) { 
    var todayDate = new Date(); 
        todayDate.setDate( todayDate.getDate() + expiredays ); 
        document.cookie = name + "=" + escape( value ) + "; path=/; expires=" + todayDate.toGMTString() + ";" 
    }
function closeWin() { 
    if ( document.notice_form.chkbox.checked ){ 
        setCookie( "maindiv", "done" , 1 ); 
    } 
    document.all['divpop'].style.visibility = "hidden"; 
} 
//-->  
</script> 

<!-- 공지사항 팝업창 끝 -->


<script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-1311512923167512"
     crossorigin="anonymous"></script>


</head>


<body  oncontextmenu="return true"  oncopy="return true" oncut="return true" onpaste="return true">  


<!-- 공지사항 팝업창 시작 -->

<!-- POPUP --> 
<div id="divpop" style="position:absolute;left:auto;top:10%;z-index:200;visibility:hidden;"> 
<table width=auto height=auto cellpadding=2 cellspacing=2> 

<tr>
<td style="border:5px red solid" height=auto align=center bgcolor=red> 
<font color=white>
<b>
공지사항(Notice)
</b>
</font>
</td>
</tr>
<tr> 
        <form name="notice_form"> 


    <td style="border:5px red solid" height=auto align=center bgcolor=skyblue> 
 
        <input type="checkbox" name="chkbox" value="checkbox">
<font color=blue>

[체크: 오늘 하루 이 창을 열지 않음]

</font>
 
 
 <a href="javascript:closeWin();">
<B>
<font color=red>
[닫기(Close)]
</font>
</B>
</a> 

 
<br>
(Check the Box: No more popup for today)
    </td> 
</tr> 


<tr> 
    <td style="border:5px red solid" height=auto align=center bgcolor=ffffff2> 
<a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=kretainerfee&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=47#gsc.tab=0">
  
 <h4 style="text-align:center;">
상담안내</h4>
 

<h6 style="text-align: left;text-color:blue">
상담은 반드시 유료.<br>
내방상담은 반드시 상담료(유료상담안내참조) 선납후,<br>
코로나백신접종완료자를 상대로 제공함.<br>
미접종자는 온라인(이메일,전화)으로만 상담료선납후 제공<br>
무료상담은 제공하지 않음(사건선임완료목적의 경우만 예외)<br>
유료상담비는 유료상담안내 참조


<font color=red>유료상담안내 바로가기</font>
</a>
</h6>

    </td> 
</tr> 
 

<tr> 
    <td style="border:5px red solid" height=auto align=center bgcolor=ffffff8> 
<a href = "http://www.taxnlaw.co.kr/bbs/view.php?id=econsultingfee&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=1#gsc.tab=0">
   
<h4 style="text-align:center;">
For Foreigners: Service Information</h4>
 

<h6 style="text-align:left;">
For Clients who are foreigners, <br>
please visit the following link 
<br>for further service information. <br>
Click -> Foreign Clients Service</a>
</h6>

    </td> 
</tr> 


        </form> 
</table> 
</div> 
<script language="Javascript"> 
cookiedata = document.cookie;    
if ( cookiedata.indexOf("maindiv=done") < 0 ){      
    document.all['divpop'].style.visibility = "visible"; 
    } 
    else { 
        document.all['divpop'].style.visibility = "hidden"; 
} 
</script>


<!-- 공지사항 팝업창 끝 -->


<table bgcolor="white"  align="center" valign="top" cellpadding="0" cellspacing="0" width="100%" height=auto > 				 
 
<tr>		 		
<td style='border-width:0 0 0 0;border-color:yellow;border-style:outset;table-layout:auto'>  
 
</td>
</tr>
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<b>

ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK 

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<br> 

&lowast; [FOR AlienS - ENGLISH LANGUAGE LEGAL SERVICES in Counseling, Application and LITIGATION & TRIAL IN COURTS and TRIBUNALS in KOREA] 

<br>

 INTERNATIONAL DIVORCE, CIVIL, REAL ESTATE, PERSONAL INJURY, DAMAGES, TRAFFIC ACCIDENT, FRAUD, PENAL LAW, CRIMINAL TRIAL, FELONY, GUILTY PLEA, LEASE, RENTAL LAW, IMMIGRATION, INVESTMENT, TAX, INCORPORATION, TRADE, CONTRACT, 
DISPUTE IN CORPORATION,  GOVERNMENT TREATMENT, REFUGEE, REMOVAL, VISA, PERMANENT RESIDENCE, CITIZENSHIP] 

<br>

For more information for the services Attorney LEE provide for the Aliens who want for legal services in Korea, Please do not hesitate to click the below MENU link for <a href="http://www.taxnlaw.co.kr/bbs/view.php?id=econsultingfee&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=1"><font color="red">"SERVICES FOR AlienS"</font></a>. 
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=pasan">개인파산,회생,면책</a>                 </li>
                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=pasancorp">법인파산신청,기업회생신청</a></li>


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	<li><a href="#"> 병역,기타</a>
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=immigration">미국이민</a></li>
 
                   <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=patentlaw">특허,침해소송</a>                    </li>
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=artbusinessbasic">Art Dealing, 미술품거래 분쟁</a>                    </li>
                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=entertainmentlaw">엔터테인먼트 법률사건</a></li>
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                    <li><a href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=mna">기업인수,M&A, 합병,주식분쟁</a>                    </li>
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<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=schoolharass'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
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<font color=#ff0000 face='tahoma' >
 
<font color=blue><b>행정<br>헌법<br>노동</font></b>
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</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=militarycriminaltrial'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<b>병역<br>여권<BR>국적
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=patentlaw'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<font color=blue><b>특허<br>PAT<br>상표</font>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=defamation'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<font color=red>모욕<br>명예<br>훼손</font>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
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<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=entertainmentcontract'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<b><font color=blue>연예<br>ART<br>예술</b>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=generalcriminal'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<b>형사<br>범죄<br>고소</b>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=internationalcontract'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<font color=blue>관세<br>국제<br>통관</font</b>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=ailanews'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<font color=blue><b>USA<br>이민<br>VISA
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=divorce'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<font color=red><b>이혼<br>상속<br>가사<b>
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/view.php?id=eretainerfee&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=1'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
style='border-width:2 2 2 2;border-color:dddddd;border-style:inset;table-layout:auto'>
 

<font color=#ff0000 face='tahoma' >
 
<B><font color=red>Foreign<br>Clients<br></font
 </font>

</td>


<td width=1 align="center">
<font color=#000000 face='tahoma' >
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</font>
</td>


<td  align="center" bgcolor="dddddd" style='cursor:hand;' onclick="location.href='http://www.taxnlaw.co.kr/bbs/zboard.php?id=201702'"  nowrap onmouseover="this.style.backgroundColor='white'" onmouseout="this.style.backgroundColor='#cccccc'"   
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<font color=#ff0000 face='tahoma' >
 

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</td>


<td width=1 align="center">
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																								[Category]
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													  U.S.A. Federal & State Tax News													
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<table bgcolor="transparent"  align="center" valign="top"  width="80%" height="auto"   style='border-width:0 0 0 0;border-color:whitesmoke;border-style:inset;table-layout:auto' > 				 
 	  
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=tax"  
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<ul>
<li>
세무소송(조세부과처분) 일반, 개요, 절차</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=taxeducation"  
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세법강의 (국세기본법)</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=taxreturn"  
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세무신고대리</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=taxinvestigation"  
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특별세무조사 조사대리,조사불복</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=incometax"  
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<font color=#000000 face='tahoma' >

<ul>
<li>
소득세(Income TAX) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=gifttax"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
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<font color=#000000 face='tahoma' >

<ul>
<li>
상속세(Estate TAX) & 증여세(Gift TAX)  부과처분 무효확인 & 취소청구 심판 & 소송</li>
</ul>
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</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=corporatetax"  
onmouseover="this.style.backgroundColor='ECECEC'" 
onmouseout="this.style.backgroundColor=''" 
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<font color=#000000 face='tahoma' >

<ul>
<li>
법인세(Corporate TAX) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
</ul>
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</tr>


<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=vat"  
onmouseover="this.style.backgroundColor='ECECEC'" 
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<font color=#000000 face='tahoma' >

<ul>
<li>
부가가치세(VAT) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
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<tr>


<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=transfertax"  
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<li>
양도소득세 부과처분 무효확인 & 취소청구 심판 & 소송</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=localtax"  
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<li>
지방세부과처분 무효확인 & 취소 심판청구 & 소송</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=totalrealpropertytax"  
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<li>
종합부동산세, 재산세(보유세) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=costrecognition"  
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<ul>
<li>
세무조정, 비용인정, 비용부인, 손금산입, 손금부인</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=nonprofit"  
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비영리법인(종교법인, 교회, 성당, 절, 학교법인, 자선단체) 과세처분 무효확인 & 취소청구 심판 & 소송</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=taxspecial"  
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조세특례제한법 & 세금 우대 조항의 적용과 경정처분거부처분 취소청구소송</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=taxcrime"  
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조세범처벌법 위반죄 & 형사사건 조사, 변호 업무 서비스</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=koreataxassessment"  
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국세징수법, 징수절차 이의,취소,무효확인</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=assessmentextortion"  
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부담금,과징금,환수금</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=certifiedtaxbase"  
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과세시기표준액,과세표준</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=ntxappeal"  
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국세삼사청구</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=auditappeal"  
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감사원 심사청구</li>
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<td height=25 align=left  onclick=location.href="http://www.taxnlaw.co.kr/bbs/zboard.php?id=realestatetax"  
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		Issue Number:    RP-2017-24  Inside This Issue  Revenue Procedure 2017-24 provides relief from discharge of indebtedness income for taxpayers whose Federal student loans, taken out to attend a school		</font>
	 
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  Issue Number:&nbsp;&nbsp;&nbsp;&nbsp;RP-2017-24<br />
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Inside This Issue<br />
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Revenue Procedure 2017-24 provides relief from discharge of indebtedness income for taxpayers whose Federal student loans, taken out to attend a school owned by the American Career Institutes, Inc., are discharged by the Department of Education under the "Closed School" or "Defense to Repayment" discharge process.&nbsp;&nbsp;The revenue procedure also provides that the IRS will not assert that the entity discharging these loans has an information reporting requirement.&nbsp;&nbsp;This revenue procedure modifies Rev. Proc. 2015-57, 2015-51 I.R.B. 863, to provide similar reporting relief for creditors under that revenue procedure.<br />
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Revenue Procedure 2017-24 will be IRB 2017-07, dated 2/13/17.<br />
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<a href="zboard.php?id=ustaxnews&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=11"  ><font class=list_han><font class=list_han><font class=list_han>What is EITC, Earned Income Tax Credit?</a><font class=list_han><font class=list_han><font class=list_han></font>


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&nbsp;<font class=list_eng style='font-size:8pt;'></font>


</div>


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<tr width=10% align=center class=list0>


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&nbsp;


<b>

<font color="red">
10</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=ustaxnews&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=10"  ><font class=list_han><font class=list_han><font class=list_han>Many People in Rural America Qualify for Earned Income Tax Credit</a><font class=list_han><font class=list_han><font class=list_han></font>


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&nbsp;<font class=list_eng style='font-size:8pt;'></font>


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&nbsp;


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<font color="red">
9</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=ustaxnews&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=9"  ><font class=list_han><font class=list_han><font class=list_han>Use IRS Free File to File Taxes for Free</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


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<tr width=10% align=center class=list0>


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&nbsp;


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<img src=skin/nzeo_ver4_bbs/arrow.gif border=0 align=absmiddle></font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=ustaxnews&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=8"  ><font class=list_han><font class=list_han><font class=list_han>Issue Number:    RP-2017-24  Inside This Issue  Revenue Procedure 2017-24 provides relief from discharge of indebtedness income for taxpayers whose Federal student loans, taken out to attend a school</a><font class=list_han><font class=list_han><font class=list_han></font>


</b>


&nbsp;<font class=list_eng style='font-size:8pt;'></font>


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&nbsp;


<b>

<font color="red">
7</font>


<font color="#0000ff">
&rarr; &nbsp; 
<a href="zboard.php?id=ustaxnews&page=1&sn1=&divpage=1&sn=off&ss=on&sc=on&select_arrange=headnum&desc=asc&no=7"  ><font class=list_han><font class=list_han><font class=list_han>Issue Number:    N-2017-16  Inside This Issue  Notice 2017-16 provides that under the authority granted to the Secretary by § 35(g)(11)(B), an HCTC election for a month in 2016 may be made at any time</a><font class=list_han><font class=list_han><font class=list_han></font>


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소득세(Income TAX) 부과처분 무효확인 & 취소청구 심판 & 소송</li>
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상속세(Estate TAX) & 증여세(Gift TAX)  부과처분 무효확인 & 취소청구 심판 & 소송</li>
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양도소득세 부과처분 무효확인 & 취소청구 심판 & 소송</li>
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지방세부과처분 무효확인 & 취소 심판청구 & 소송</li>
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감사원 심사청구</li>
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U.S.A. Federal Gift Tax, Estate Tax for NON-RESIDENTS (미국 연방 비거주자,영주권자의 상속세,증여세)</li>
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U.S.A. Federal Capital Gain Tax for NON-RESIDENTS (미국 연방 비거주자,영주권자의 양도소득세)</li>
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U.S.A. Foreign Account Tax Compliance Act [FATCA 미국 연방 재무부 해외 금융자산신고(납세의무자) 및 계좌정보통지(해외금융기관) 제도]-5만불이상</li>
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U.S.A. Federal Gift Tax, Estate Tax (미국 연방 증여세,상속세)</li>
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U.S.A. IRS Foreign Bank Account Report [FBAR. 미국 연방 국세청 해외금융계좌신고(납세의무자) 제도]-1만불이상</li>
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<b><font color=red>상담<br>FEE<br>소개</font></b>
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<META name="Author" content="이재욱, 세법, 세무, 세금, 조세, 소송, 조세소송, 세무소송, 변호사, 변호사 이재욱, 변호사이재욱,  법률, 법무, 변호, 형사소송, 형사, 민사, 민사소송, 국세청, 국세, 지방세, 특허, 특허청, 변리사, 변리, 특허심판, 특허무효, 이의, 법 률문제, 소송,의료, 의료소송, 법무법인, 전문가, 민형사, 대리, 의사, 무료변론, 법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트,  입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 의료사고, 수술, 병원, 이혼, 이혼소송, 위자료, 재산분할, 상속세, 증여세, 소득세, 양도소득, 양도소득 세, 상속, 증여, 여자변호사, 여자, 가사, 가사소송, 전문, 법원, 싸이, 싸이 변호사, 병역, 병역거부, 서울, 서초구, 교대역, 교대, 서울  변호사, tax, taxlalw, taxlawyer, korea taxlaw, korea, 교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 하자보증소송, 분양보증소송, 지적재산권, 지적재산권변호사, 재산권, 특허 포탈, 특허법률사무소, 특허 변호사, 특허출원, 출원, 법률사무소, lawfirm, law firm, 법, 자격증, 특허 변호사, 특허출원, 출원, 법률사 무소, lawfirm, law firm, 법, 자격증,  부동산소송, 부동산, 소송, 변호사, 서초동연예,연애,연인,연예인,연애인,변호사,연애인변호사,연예인변호사,연인변호사,가수,가요인,가수변호사,탤런트,탈렌트,변호사탈렌트,탈렌트변호사,탤런트변호사,여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,싸이,싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,병역변호사, 병역거부변호사,">
<META name="Keywords" content="이재욱, 세법, 세무, 세금, 조세, 소송, 조세소송, 세무소송, 변호사, 변호사 이재욱, 변호사이재 욱, 법률, 법무, 변호, 형사소송, 형사, 민사, 민사소송, 국세청, 국세, 지방세, 특허, 특허청, 변리사, 변리, 특허심판, 특허무효, 이의,  법률문제, 소송,의료, 의료소송, 법무법인, 전문가, 민형사, 대리, 의사, 무료변론, 법적분쟁, 법률분쟁, 건축, 재건축, 재개발, 아파트 , 입주자대표회의, 입주자, 입주자소송, 하자, 하자보증, 분양보증, 건축소송, 건축법, 병무비리, 병역문제, 국적, 국적소송, 이민, 병 역, 병무, 병역의무, 법무부, 의료사고, 수술, 병원, 이혼, 이혼소송, 위자료, 재산분할, 상속세, 증여세, 소득세, 양도소득, 양도소득 세, 상속, 증여, 여자변호사, 여자, 가사, 가사소송, 전문, 법원, 싸이, 싸이 변호사, 병역, 병역거부, 서울, 서초구, 교대역, 교대, 서울  변호사, tax, taxlalw, taxlawyer, korea taxlaw, korea, 교통사고, 보험, 교통사고보험, 보험소송, 보험회사, 보험변호사, 교통사고변 호사, 부동산, 부동산전문, 부동산변호사, 부동산소송, 하자보증소송, 분양보증소송, 지적재산권, 지적재산권변호사, 재산권, 특허 포탈, 특허법률사무소, 특허 변호사, 특허출원, 출원, 법률사무소, lawfirm, law firm, 법, 자격증, 특허 변호사, 특허출원, 출원, 법률사 무소, lawfirm, law firm, 법, 자격증,  부동산소송, 부동산, 소송, 변호사, 서초동,연예,연애,연인,연예인,연애인,변호사,연애인변호사,연예인변호사,연인변호사,가수,가요인,가수변호사,탤런트,탈렌트,변호사탈렌트,탈렌트변호사,탤런트변호사,여배우,여배우변호사,배우,배우변호사,영화배우,영화배우변호사,싸이,싸이변호사,병역특례,병역,특례,병역특례,변호사,병역거부,병역거부자,병역변호사, 병역거부변호사">
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