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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →1 ŷ (1) ΰġ ŷ Ѵ. 1. ڰ ڽ 밡 ް ϴ ް Ÿ 뿪. ŷ Ǵ ɿ ٰϿ ǽõǾų, Ǵ ŷ Ǿٰ ֵǴ 쿡 ǹ Ѵ. 2. () 3. () 4. ȭ , Ʈ Jungholz Mittelberg (Ժΰġ) 5. EU κ 밡 (1a) ڽ ٸ ڿ 絵ϴ ŷ Ͽ ΰġ ΰ ƴѴ. 絵 Ǵ Ϻη и 濵Ǵ θ ̳ ϰų ٸ ϴ Ѵ. ̸ ڴ óб Ѵ. 2 (1) ڴ Ǵ ϴ ڸ Ѵ. ڰ ϴ Ǵ Ѵ. Ǵ ̶ ȹ ϴ ϸ, ̿ ȹ ϴ ǵ ų Ǵ ü ü 297 ϴ Ѵ. (2) ȣ 쿡 Ǵ ƴѴ. 1. ټ ڿ Ǵ Ͽ Ư Ͽ, ǹ 2. ǰ ü ڱ, 鿡 ϱ ȸ翡 Ե ִ (̸ϱ̶ Ѵ). ϱ ȿ ϴ ȸ簣 ΰ ѵȴ. ȸ . ȸ 濵߽ڰ ؿܿ ִ ߿ ȸ縦 ڷ . 4 ް Ÿ 뿪 鼼 1 1 1ȣ شϴ ŷ ŷ 鼼 Ѵ. 1. a) (6) Ӱ(7) b) EU (6a) 2. ػ װ(8) 3. Ÿ 뿪. ȣ 8ȣ, 10ȣ 11ȣ ϴ ŷ 3 10 ۹뿪 õ Ǵ ƴѴ. 鼼 ڰ Ͽ Ѵ. 繫 Ǹ Ͽ Ѵ. a) ȭ۰ŷ, öȭ۰ŷ Ÿ 뿪 aa) ǰ ְų Ź ﱹ ۵Ǵ Ե ǰ ִ 뿪 298 3 Һ bb) EUȸ Ե ǰ ְ, ǥؿ Ե 뿪. 1 3 4ȣa ŵ κ ۵Ǿ 鼼 ܵȴ. b) ġ ̶κ Ǵ ̵ ϴ c) ڰ ؿܿ ϴ (7 2) 1 1 4ȣ ϴ Ͻ 㰡 Ǵ Թ ִ Ÿ 뿪. ٸ , ķƮ ̳ʿ ִ Ÿ 뿪 ̸ ƴѴ. 4. ߾ 5. a) 1ȣ a, 2ȣ-4bȣ, 6ȣ 7ȣ شϴ ŷ ߰ b) Ǵ ߰ c) ܿ ̷ ŷ ߰ d) 3 8 ǰϿ ̷ ߰ 6. 縦 ŷ ּ 鼼 ƴѴ. 鼼 ڰ Ͽ Ѵ. 繫 Ǹ Ͽ Ѵ. a) ؿܿ 繫Ҹ ΰ ִ EU (Bahnhof), ȯ߰迪, ö ö ö ö ؿܼ ö ϴ Ǵ Ÿ 뿪 b) () c) 1 3 ϴ ﱹ ڿ . 1 1 4ȣ ϴ( Ʈ Ư) ǰ ̷ 㰡 Ŀ ȿ 쿡 Ѵ. ٸ ۼ, ķƮ ̳ 299 鼼 ʴ´. d) 뼱 ױ Ʈ ΰ Ե ؿ ڿ 뿡 e) ױ Ǵ ױ ػ ȿ ϴ . ױ װ Ʈ ױ Ѵ. 7. 1 2 3 ް Ÿ 뿪 a) ϴ뼭ⱸ ٸ ü౹ ȭ Ǵ 뿪 26 5 ϴ 鼼 ش ƴϰ ŷ ̵ ü౹ Ǵ ΰ Ǵ Һϱ ̰ų ̵ ī볪 Ĵ ǰ ̵ 밡 ϴ b) ٸ ͱ ֵϴ ϴ뼭 ü౹ 뿡 Ÿ 뿪 ٸ ̵ Ǵ 뿪 ֵб 뿡 ƴ c) ٸ ͱ ϰ ִ ڿ ް Ÿ 뿪 d) ٸ ͱ ϴ ⱸ ڿ ް Ÿ 뿪 ȣ b) d) Ǵ ٸ ͱ Ǵ Ź۵ Ѵ. ȣ b) d) 鼼 䱸ϴ 鼼 ÿ Ͽ Ѵ. 鼼 ڰ Ͽ Ѵ. ȣ b) d) Ͽ 鼼ϴ ڴ ٸ 䱸ϴ 鼼 ڰ ֵ ͱ û ڿ ְų Ǵ ó Ŀ ڰ ڿ ν Ͽ Ѵ. 繫 Ǹ Ÿ Ͽ Ѵ. 300 3 Һ 8. a) ſ ߰ b) ŷ ߰. ٸ ݼԷ Ǵ ȯǴ ƴϴ. c) ä, ǥ Ÿ ŷ ߰ŷ. ٸ äȸ Ѵ. d) Űŷ, °ŷ, ްŷ üŷ ̵ ŷ ߰ ߽ e) ǰŷ ߰. ٸ Ѵ. f) , Ÿ ü ֽ Ǵ ŷ ߰ g) ä, 㺸 Ÿ ̿ μ ̵ ŷ ߰ h) ڽŹȸ ڻ 谨 ü I) ǥõ 鰡 Ǵ ǥ ŷ j) () k) () 9. a) ε漼 شϴ ŷ b) ǹ Ǵ ŷ ε . ٸ 鼼ǰų Ϲ ̵ ¡ ƴϴ ǹ Ǵ Կ ΰġ 鼼 ƴѴ. 10. a) 輼 ϴ 迡 ϴ . 輼 ƴϴ ̸ Ѵ. b) Ÿ κ ȣ ϴ 11. մ븮, 븮, ߰ 11a. üź TELECOM ȭֽȸ簡 1993 1 1Ϻ 1995 12 31ϱ ϴ ŷ a) ȭȸ Ÿȭ ü 絵 ̵ 301 üκ ϴ ̵ ȭ . b) ϴ ۼ 絵 c) ۽ȣ ۽ ߰ ̿ ʼ ݵǴ ۽ Ÿ źй ۽ȣ Ű й ̺ġ 絵 11b. Ͽֽȸ õ 12. a) , ι Ǵ ̿뿡 ֱ Ӵ b) ϴ ٰϿ ϵ ϱ Ϻ 絵 c) 絵 ڰ Ÿο ܱⰣ ڿ ϴ ڿ 뿩, 뿩, ķ ܱ뿩, ü ϴ Ÿ ü Ӵ ̵ κ̴ ƴѴ. 13. 3, ȣ 403-1 Ͽ üǹ ϴ ü üڿ κмڿ ϴ . ٸ ü ̿ , , Ÿ 濭, Ÿ ̿ ϴ 뿪 쿡 Ѵ. 14. ǻ, ġǻ, Ȱġ, ǰü(ü), Ȥ Ÿ ġȰ ϴ ӻ ȭ . ŵ ڵ ü Ҽӱ ϴ Ÿ 뿪 뿪 忡 鼼 ϴµ Ǵ 鼼ȴ. 濵 ǻ簡 ø Ƿ ϰ 16 302 3 Һ ȣ b ϴ ǿ شϴ 쿡 Ͽ 鼼 Ѵ. 1 2 쿡 ش ƴѴ. a) ǻ ϴ ǻ ü b) ġ(ǥ ȣ 9021.21 9021.29) Ǻܰⱸ( ǥ ȣ 9021.19) Ǵ . ٸ, ̸ ڰ Ǵ ϴ Ϳ Ѵ. 15. ȸ , Ư Ǵ ȸ Ʊⱸ Ÿ ƽü شϴ a) ̵ ȣ ŷ b) Ǻ, ȸ ڿ ƴڿ . ٸ, Ȱ ǰ ο ȸ ڱҸ Ͽ Ǵ 뿪 Ѵ. 15a. ǰ ǷἭ(ȸ庸278) ü ȣ ǷἭ(ȸ庸282) ȸ ̵ ü ǷἭ 16. , Ÿ л ġᡤ Ǵ ˻縦 ϴ ü 濵 ڰŸȣü ȣ Ͻ ü ȯڡ ȣ ȣ ü 濵 ִ . ٸ شϴ 쿡 Ѵ. a) ̵ ü 濵ϴ b) ⺻ 67 1 Ǵ 2 ǿ شϴ c) Ÿ л ġᡤ Ǵ ˻縦 ϴ ü 쿡 Ƿΰ ǻ ϰ ̷ ǽ Ἥ 40% ̻ 15ȣ b ϰ ִ ڿ Ͽ Ͽ 303 d) οڰŸȣü 쿡 ǽ ּ 40% ̻ ȸ 68 1 Ǵ ⺻ 53 2ȣ ϴ ڿ Ͽ Ͽ e) ȣ Ͻ ü ȯڡȣ ȣ 쿡 ȸ Ǵ ȸ ȣ Ǽ 40% ̻ Ͽ ȣ Ǵ κ δ 17. a) ΰ , b) Ư ȯ λ 18. ü , ü ϰ ִ ϴ , ȣ ǿ شϴ . ̵ ڰ Ʒ ξ ϴ ڿ Ͽ 뿪 μ ϴ , Ļ Ǵ 鼼ȴ. a) ̵ ڰ , ڼ Ǵ ȸ ϴ ϴ b) ΰ , Ǵ Ÿ ü Ծ ڷ ϰ ִ ڿ Ͽ Ͽ c) ο 밡 ο մ밡 18a. Ϻ Ծ ް ϴ 19. a) 2 ̳ ٷڸ ϰ ִ ð . ð , ̼ , θ ߽ ٷڷ ƴѴ. ð ҵ Ǵ Ͽ Ѵ. 귣 Ͽ ðڰ ̵ ǰ Ͽ ڳż ǹ ִ 쿡 ̸ ƴѴ. 304 3 Һ b) 1965 4 9 ðڻǰǸŹ( 1 311) 5 1 ϴ νðڰ a) ش ƴϴ ڿ ðڰ οü ϴ ް. aa) ðڻǰǸŹ ϴ ðֿ ǰ ̿ μǴ ȭ bb) 뿪 ðڰ Ÿ 뿪 20. a) شϴ , , ġü Ǵ ġü ü ϴ . ش, Ǵ, dzӻ, â, ڹ, Ĺ, , , Ϲ, 濹 . ٸ ̿ ü Ұ տ ü ȭ ϰ ִٰ 쿡 Ͽ հ ϰ Ѵ. ڹ й ġ ִ ǰ ġ ǰ Ϳ Ѵ. b) ٸ ڸ ش ܼƮ ܼƮ a) ϴ ش, Ǵ, dzӻ, âܿ Ͽ Ǵ Ѵ. 21. a) ϴ 縳б Ÿ Ϲݱ ü aa) б Ǵ ü ⺻ 7 4 Ͽ б ްų ֹ Ͽ 㰡 bb) Ұ б ü Ǵ ο Ͽ Ǵ b) 1 شϴ б ϴ aa) б 1 70 ϴ б Ϲݱб б 305 bb) a) ǿ شϴ 縳б, Ϲ ϴ ü 21a. () 22. a) , ī ī, Ϲ ϴ ȭȸ Ǵ ̳ ü Ͽ ü ϴ , Ÿ м . ٸ ַ Ͽ Ǵ Ϳ Ѵ. b) a) ϴ ڰ ϴ Ÿ ü· 밡 ̷ 23. , Ʒ Ǵ ƺ Ͽ ַ ûҳ ϴ ü Ͽ Ǵ , Ļ . ٸ ΰ ûҳ Ǵ ûҳ Ʒá ϴ ڿ Ǵ Ϳ Ѵ. ⼭ ϴ ûҳ̶ 27 ̸ ڸ Ѵ. ̵ ڰ 1 ξ ڿ Ͽ 뿪 Ͽ ϴ , Ļ Ǵ 鼼ȴ. 24. ȣȸ, ûҳ ȣ߾ȸ ̵ ü Ϻδüü ȣ ϴ ȭ . ٸ ̵ ϴ ̰ų ϴ 빫 ϴ , Ļ Ǵ Ϳ Ѵ. ̿ ϴ ü ϴ Ѵ. 25. ûҳ ġ ִ ûҳ ϴ . ġ ִ ̶ û 306 3 Һ ҳ ̳ Ұ ûҳ μκ θ Ǵ ûҳ ǿ شϴ Ѵ. ûҳ̶ 27 ̸ ڸ Ѵ. a) , ũ̼, ķ 米 ȸ . ٸ ̵ ûҳ Ǵ ûҳ Ǵ 쿡 Ѵ. b) a) ϴ Ͽ, ûҳ ûҳ ڿ Ͽ Ǵ 뿪 Ͽ ϴ ڿ Ͽ , Ļ Ǵ Ǵ ܿ 鼼ȴ. a) ûҳ ǽ. ٸ 簡 ûҳ ְϰų Ǵ κ ַ 쿡 Ѵ. b) ûҳ , Ļ 26. Ȱ a) Ȱ Ͽ ϴ Ǵ b) ̵ Ȱ 밡 뺯 Ǵ ð Ǿִ 27. a) ü Ǵ Ҽӿ ڼȸ Ǵ ϴ b) ٰϿ ǰ 3 ̳ (24 2)Ҽ ӽ Ǵ Ͽ 濵 ڰ ǰų ϴ ٷڰ θ Ͽ η ϱ Ͽ ϴ 뵿 ȸ ΰ 307 28. 15 1a װ Ǿų ڰ 8ȣ 27ȣ ŵ 鼼 Ȱ 9 鼼 (1) ڴ 4 8ȣ a)κ g) 9ȣ a), 12ȣ, 13ȣ Ǵ 19ȣ ŵ 鼼 ŷ ŷ ٸ ڿ Ͽ ִ. 10 ޡŸ 뿪 濡 ǥ (1) ŷ ȭ Ǵ Ÿ 뿪 (1 1 1ȣ 1) EU (1 1 5ȣ) 밡 Ͽ ȴ. 밡 ڰ ̸ ޱ Ͽ ϴ ü ΰġ ܵȴ. 밡 ڰ ƴ ڰ 밡 ڿ οϴ ͵ Եȴ. EU ǹڷν ؾ ϴ Һ ǥؿ Եȴ. Ÿ ̸ 꼭 Ͽ ϰų ϴ ݾ 밡 Ե ƴѴ. (2) յǾ ִ Ǹ 絵 Ǵ㺸 밡 . ȯ(3 12 1), ȯ ŷ(3 12ȣ 2) 빰 쿡 ٸ ŷ 밡 밡 . ΰġ 밡 Ե ƴѴ. 308 3 Һ 11 ǥ (1) (1 1 4ȣ) 밡 ȭ ݿ Ͽ Ѵ. (2) EU Ͽ ﱹ ڿ Ǵ ڸ ԵǴ 1װ Ե Ӱ Ͽ 밡 밡 쿡 Ӱ ġ Ͽ Ѵ. Ӱ ̰ Ͽ ġ Ǵ ٸ ϴ 쿡 Ѵ. Ǿ ΰġ ʾҴ 쿡 1 Ѵ. 12 (1) Ͽ ǥ 19% Ѵ(10, 11, 25 3, 25a 3 4). (2) Ͽ 7% 氨 Ѵ. 1. ǥ 2 ϰ ִ ȭ , 2. ǥ 2 ϰ ִ ȭ Ӵ 3. , Ĺ 迡 4. , ΰ Ǵ ɷ 309 ǰ˻翡 ϴ 뿪 5.() 6. ġ 뿪 4 14ȣ 4 b) ŵ ġǻ 뿪 7. a) , ȸ, ڹ ذ ȸ ϴ b) Ǵ ʸ 絵 ʸ . ʸ ûҳ⺸ȣ 6 3 1ȣ 5ȣ Ͽ Ǵ 1970 1 1 ʷ 쿡 Ѵ. c) ۱ǹ Ͽ ο Ǹ 㰡, 絵 ̿ d) Ŀ, μ Ȱ 뿪 8. a) , ڼ Ǵ ϴ , ϴ (⺻ 51 68). ȣ 뿪 ̵ Ȱ شϴ 쿡 ƴѴ. b) a) ŵ ΰ ϴ . ٸ 뿪 Ϻθ ϴ 쿡 뿪 ü Ͽ a) ϴ 氨 ȴ. 9. Ͽ õ . 缼(Kurtaxe) ̿밡 ¡ϴ ü 쵵 . 10. ˵, , , ý, ̺ī Ÿ ° °۰ ڿ a) ϴ 310 3 Һ b) ۳뼱 50 ̳ 13 ǹ (1) ǹ ñ ȣ ϴ ٿ . 1. ް Ÿ 뿪 a) 밡 ϴ (16 1 1ȣ) 밡 ִ ΰ ϴ ŰⰣ ϴ . κ ΰ 쿡 ̸ Ѵ. Ưκп Ͽ 밡 Ư ִ. 밡 Ǵ Ϻο 밡 Ǵ Ϻΰ DZ 밡 밡 Ϻθ ϴ ŰⰣ ϴ b) 밡 ϴ (20) 밡 ϴ Ⱓ ϴ c) 16 5 ۿ Ͽ ϴ չ ϴ d) 18 4c 16 1a 1 Ⱓ 2. 3 1b 9a ϴ 뿪 뿪 ñⰡ ϴ ŰⰣ ñ 3. 14 2 1ȣ a) Ǵ b) 1 Ͽ Ÿ 뿪 Ͽ ϴ 4. 14 3 꼭 5. 17 1 2 ǥ ñⰡ ϴ ŰⰣ ϴ 6. 1a ϴ EU 꼭 Բ ǹ . ٸ ʾ ϴ ϱ 7. 1b ϴ EU 8. 6a 4 2ȣ ǽõ 311 9. 4 4aȣ 1 a 2 â ش ΰġ ŰⰣ Բ (2) Ժΰġ 쿡 21 2 Ѵ. (3) () 13a ǹ (1) ǹڴ ȣ ϴ ٿ . 1. 1 1 1ȣ 14 2 2. 1 1 5ȣ 3. 6a 4 4. 14 3 꼭 5. 25b 2 6. 4 4aȣ 1 a 2 ͼӵǴ (2) Ժΰġ 쿡 21 2 Ѵ. * ڴԿ ؼ Խù ̵Ǿϴ (2016-05-16 12:11) ← End |
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Copyright 1997-2024
TAX & LAW (ݰ )
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