12\/06\/2012 Column – Korea Daily<\/p>\n

\ud55c \ud574\ub97c \uc815\ub9ac \ud558\uace0 \uc0c8\ub85c\uc6b4 \ud55c \ud574\ub97c \uacc4\ud68d\ud558\ub294 \uc2dc\uc810\uc5d0\uc11c \ub0a9\uc138\uc790\uac00 \uc190\uc27d\uac8c \uc2e4\ud589\ud560 \uc218 \uc788\ub294 \uba87 \uac00\uc9c0 \uc5f0\ub9d0 \uc808\uc138 \ubc29\ubc95\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uc790.<\/p>\n

\uc5f0\ub9d0 \uc804 \ubc30\ub2f9\uc9c0\uae09: 2013\ub144\ubd80\ud130 \ubc30\ub2f9\uc218\uc785\uc740 \uac1c\uc778 \uc18c\ub4dd\uc138\uc728\uc758 \uc801\uc6a9\uc744 \ubc1b\uac8c \ub418\ubbc0\ub85c \ud604\uc7ac 15%\uc758 \uc138\uc728\uc774 \uac1c\uc778\uc5d0 \ub530\ub77c \ucd5c\ub300 43.4% (\uc0c8\ub85c\uc6b4 \uba54\ub514\ucf00\uc5b4\uc138\uae08 3.8%\ub97c \ud3ec\ud568\ud558\uc5ec) \ub85c \uc778\uc0c1\ub418\uac8c \ub41c\ub2e4. \ub530\ub77c\uc11c \uc789\uc5ec\uc218\uc775 (excess earnings and profits)\uc774 \uc788\ub294 C-Corp \uacfc S-Corp\uc740 2012\ub144 12\uc6d4 31\uc77c\uc804\uc5d0 \ubc30\ub2f9\uc9c0\uae09\uc744 \uace0\ub824\ud558\uc5ec\uc57c \ud560 \uac83\uc774\ub2e4. \ud604\uae08\uc5ec\ub825\uc774 \ubd80\uc871\ud55c \ud68c\uc0ac\ub4e4\uc740 S-Corp\uc77c \uacbd\uc6b0, \ud604\uae08\uc9c0\uae09\uc774 \uc5c6\ub294 \u201cdeemed dividend\u201d \ucc98\ub9ac\ub97c \ud558\uac70\ub098 (Sec. 1368(e)(3) and Sec. 1.1368-1(f)(3) for S corporations) \ub610\ub294 C-Corp\uc758 \uacbd\uc6b0 \u201cconsent dividend\u201d (Sec. 565) \ucc98\ub9ac\ub97c \ud560 \uc218 \uc788\ub2e4.<\/p>\n

\uc790\ubcf8 \uc774\ub4dd\uc758 \uc870\uae30 \uc2e4\ud604: \uc7a5\uae30 \ubcf4\uc720\ud55c \ud22c\uc790\uc790\uc0b0 \uc73c\ub85c\ubd80\ud130\uc758 \uc790\ubcf8 \uc774\ub4dd\uc5d0 \ub300\ud55c \uc138\uc728\uc774 \uc778\uc0c1\ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub418\ub294 \uc2dc\uc810\uc5d0\uc11c 1\ub144 \uc774\uc0c1 \ubcf4\uc720\ud55c \ud22c\uc790\uc790\uc0b0 (\uc8fc\uc2dd, \ucc44\uad8c, \ubd80\ub3d9\uc0b0\ub4f1) \uc73c\ub85c\ubd80\ud130\uc758 \uc774\uc775\uc744 \ubbf8\ub9ac \uc2e4\ud604\ud558\ub294 \uac83\uc774 \uc720\ub9ac\ud558\ub2e4.<\/p>\n

\ucd5c\uc800 \ub300\uccb4\uc138 \uad00\ub828: \uc5b4\ub5a4 \ud574\uc5d0 AMT\uc801\uc6a9\ub300\uc0c1\uc774 \ub41c\ub2e4\uba74 \uc778\ucef4\uc744 \uadf8\ud574\ub85c \uc9d1\uc911\uc2dc\ud0a4\uac70\ub098 (26%-28% \uc138\uc728), \uc138\uc561\uacf5\uc81c\ub97c AMT\uc801\uc6a9\uc774 \uc548 \ub418\ub294 \ud574\ub85c \uc5f0\uae30\uc2dc\ud0a4\ub294 (\uc77c\ubc18\uc18c\ub4dd\uc138\uc728\uc740 AMT\uc138\uc728\ubcf4\ub2e4 \ub300\uac1c \ub192\ub2e4) \uc804\ub7b5\uc744 \uad6c\uc0ac\ud574\ubcfc \ub9cc\ud558\ub2e4.<\/p>\n

\uc2e4\ud604 \uc2dc\uc810\uc758 \uc870\uc815: \uc2a4\ud0c1\uc635\uc158\uc758 \uc870\uae30\ud589\uc0ac, 2012\ub144 \ubcf4\ub108\uc2a4\uc758 \uc870\uae30\uc9c0\uae09\uc744 \uace0\ub824\ud574\ubcfc \uc218 \uc788\uace0, 1031(like-kind exchanges) \uad50\ud658\uacfc 1033(involuntary conversion) \uc120\ud0dd\uc758 \uc5f0\uae30\ub97c \uace0\ub824\ud574 \ubcfc\ub9cc\ud558\ub2e4. \uadf8\ub9ac\uace0 \ubd84\ud560\ud310\ub9e4 (installment sales)\uc635\uc158\uc744 \uc120\ud0dd\ud558\uc9c0 \uc54a\ub294 \uac83\ub3c4 \uac00\ub2a5\ud560 \uac83 \uc774\ub2e4.<\/p>\n

\ube44\uc9c0\ub2c8\uc2a4 \uacbd\ube44 \uacf5\uc81c\uc758 \uc5f0\uae30: 2012\ub144 \uc911\uc5d0 \ubc1c\uc0dd\ud558\ub294 \ub9e4\uc0c1\uc774\ub098 \uc18c\ub4dd \uc911\uc5d0 \ub2e4\uc74c \ud574\ub85c \ubbf8\ub8f0 \uc218 \uc788\ub294 \uac70\ub798\ub294 \ub0b4\ub144\uc73c\ub85c \ubbf8\ub8e8\uc5b4 \uc18c\ub4dd\uc744 \ub0ae\ucd94\uace0, \uadf8 \ub3d9\uc548 \uc9c0\uae09\uc744 \ubbf8\ub8e8\uace0 \uc788\uc5c8\ub358 \uacbd\ube44\ub098, \uc0c8\ud574 \ucd08\uc5d0 \ubc18\ub4dc\uc2dc \uc9c0\uae09\ud574\uc57c \ud558\ub294 \uacbd\ube44\ub97c \uc62c\ud574 \uc548\uc5d0 \uc9c0\uae09\ud558\uc5ec \ube44\uc6a9\uc744 \ubc1c\uc0dd\uc2dc\ud0ac \uc218 \uc788\ub2e4. \ub610\ud55c \ud604\uc2e4\uc801\uc73c\ub85c \ud68c\uc218\uac00 \ubd88\uac00\ub2a5\ud55c \uc678\uc0c1\ub300\uae08\uc744 \uc798 \uc815\ub9ac\ud558\uc5ec \uc815\ud574\uc9c4 \ud68c\uc0ac\ub0b4\uaddc\uc5d0 \ub530\ub77c \uc18c\ube44\ucc98\ub9ac \ud568\uc73c\ub85c\uc368 \ud68c\uc0ac\uc758 \uc138 \uc804 \uc218\uc785\uc744 \uc904\uc77c \uc218 \uc788\ub2e4.<\/p>\n

\ube44\uc9c0\ub2c8\uc2a4 \uc624\ub108\ub4e4\uc758 \uc785\uc7a5\uc5d0\uc11c \uc740\ud1f4 \ud50c\ub79c\uc73c\ub85c\uc758 \ub0a9\ubd80\uc2dc\uc810\uc744 \uc5f0\uae30\ud558\uac70\ub098, \ubcf8\uc778 \ubc0f \uc9c1\uc6d0\ub4e4\uc5d0 \ub300\ud55c \ubcf4\ub108\uc2a4 \uc9c0\uae09\uc2dc\uae30\uc758 \uc5f0\uae30\ub97c \uace0\ub824\ud574\ubcfc \uc218 \uc788\uc744 \uac83\uc774\ub2e4. \ub610\ud55c \ube44\uc9c0\ub2c8\uc2a4 \uc790\uc0b0\uc758 \uad6c\uc785\uc2dc\uae30\ub97c \ubbf8\ub8e8\uac70\ub098 \uac10\uac00\uc0c1\uac01\uc744 \ub192\uc740 \uc138\uc728\uc758 \uc2dc\uae30\uc5d0 \uc0ac\uc6a9\ud558\uae30 \uc704\ud574 50% \ubcf4\ub108\uc2a4\uc0c1\uac01 \uc635\uc158\uc744 2012\ub144\uc5d0 \uc120\ud0dd\ud558\uc9c0 \uc54a\uc744 \uc218 \uc788\uc744 \uac83\uc774\ub2e4.<\/p>\n

\uc0c1\uc18d\uacc4\ud68d: 2013\ub144 \ubd80\ud130 \uc0c1\uc18d \uc99d\uc5ec\uc138\uc758 \uba74\uc81c \ud55c\ub3c4\uac00 \uc904\uace0, \uc138\uc728\uc774 \ub300\ud3ed \uc778\uc0c1\ub420 \uc218 \uc788\uc73c\ub2c8 \uc5f0\ub9d0 \uc804 \uc0c1\uc18d\uacc4\ud68d\uc744 \uc7ac\uac80\ud1a0 \ud560 \ud544\uc694\uac00 \uc788\uc744 \uac83\uc774\ub2e4.<\/p>\n

\uc5c4\uae30\uc6b1 CPA
\nPartner, UCMK LLP<\/p>\n","protected":false},"excerpt":{"rendered":"

12\/06\/2012 Column – Korea Daily \ud55c \ud574\ub97c \uc815\ub9ac \ud558\uace0 \uc0c8\ub85c\uc6b4 \ud55c \ud574\ub97c \uacc4\ud68d\ud558\ub294 \uc2dc\uc810\uc5d0\uc11c \ub0a9\uc138\uc790\uac00 \uc190\uc27d\uac8c \uc2e4\ud589\ud560 \uc218 \uc788\ub294 \uba87 \uac00\uc9c0 \uc5f0\ub9d0 \uc808\uc138 \ubc29\ubc95\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uc790. \uc5f0\ub9d0 \uc804 \ubc30\ub2f9\uc9c0\uae09: 2013\ub144\ubd80\ud130 \ubc30\ub2f9\uc218\uc785\uc740 \uac1c\uc778 \uc18c\ub4dd\uc138\uc728\uc758 \uc801\uc6a9\uc744 \ubc1b\uac8c \ub418\ubbc0\ub85c \ud604\uc7ac 15%\uc758 \uc138\uc728\uc774 \uac1c\uc778\uc5d0 \ub530\ub77c \ucd5c\ub300 43.4% (\uc0c8\ub85c\uc6b4 \uba54\ub514\ucf00\uc5b4\uc138\uae08 3.8%\ub97c \ud3ec\ud568\ud558\uc5ec) \ub85c \uc778\uc0c1\ub418\uac8c \ub41c\ub2e4. \ub530\ub77c\uc11c \uc789\uc5ec\uc218\uc775 (excess earnings and […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-356","post","type-post","status-publish","format-standard","hentry","category-column"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/356","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/comments?post=356"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/356\/revisions"}],"predecessor-version":[{"id":357,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/356\/revisions\/357"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}