12\/13\/2012 Column – Koreatown Daily<\/p>\n

\uc790\ub3d9\ucc28\ub97c \uae30\ubd80\ud558\ub294 \uac83\uc740 \uc138\uae08 \uacf5\uc81c\ub97c \uc704\ud55c \uc88b\uc740 \ubc29\ubc95\uc774\ub2e4. \uadf8\ub7ec\ub098 \uc99d\uac00\ud558\ub294 IRS\uac10\uc0ac\ub294 \ub0a9\uc138\uc790\ub4e4\uc774 \uc138\uae08\ubcf4\uace0\uc2dc\uc5d0 \uacf5\uc81c\ud558\ub294 \uad00\ub828\ub41c \ubc95\uaddc\ub97c \ucda9\ubd84\ud788 \uc774\ud574\ud560 \uac83\uc744 \uc694\uad6c\ud558\uace0 \uc788\ub2e4.
\n\ud56d\ubaa9\ubcc4 \uacf5\uc81c\uc5d0 \uc790\uc120 \uae30\ubd80\ub97c \uc704\ud55c \uc77c\ubc18\uc801\uc778 \uc694\uad6c\uc0ac\ud56d\uc774 \uc138\ubc95(IRC Sec.) 170\uc870\uc5d0 \ub098\uc640 \uc788\ub4ef\uc774 \ub0a9\uc138\uc790\ub4e4\uc740 \ud2b9\ubcc4\ud55c \uc81c\ud55c\uacfc \uc785\uc99d \uc790\ub8cc\ub97c \uc694\uad6c\ud558\uace0 \uc788\ub2e4\ub294 \uac83\uc744 \uc54c\uc544\uc57c \ud55c\ub2e4. \uc790\uc120\uae30\uad00\uc740 \ub300\uac1c \uc81c3\uc790\uc5d0\uac8c \uc790\ub3d9\ucc28\ub97c \ub9e4\uac01\ud55c\ub2e4\ub294 \uac83\uc744 \ub0a9\uc138\uc790\ub4e4\uc740 \uc54c\uc544\uc57c \ud55c\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0, \uacf5\uc81c\ud560\uc218 \uc788\ub294 \uae08\uc561\uc740 \ud310\ub9e4\uae08\uc561\uc5d0 \uadfc\uac70\ub97c \ub450\uc5b4\uc57c \ud558\ub294\ub370 \ud310\ub9e4\uae08\uc561\uc740 \uc8fc\ub85c \uae30\ubd80\uc790\uac00 \uc0dd\uac01\ud558\ub294 \uc2dc\uc7a5\uac00\uaca9(Fair Market Value)\ubcf4\ub2e4 \uc801\uc740 \uae08\uc561\uc774\ub2e4.
\n\ubc95\uc801\uc73c\ub85c\ub294 500\ubd88\uc774 \ub118\ub294 \ubcf4\ud2b8, \ube44\ud589\uae30\ub97c \ud3ec\ud568\ud55c \uc790\ub3d9\ucc28\ub97c \uae30\ubd80\ud560 \uacbd\uc6b0 \uc790\uc120\uae30\uad00\uc73c\ub85c \ubd80\ud130 \ubb38\uc11c\ub85c\ub41c \uc778\uc99d\uc11c\ub97c \ubc1b\uc544\uc57c \ud558\uace0 \ud56d\ubaa9\ubcc4 \uacf5\uc81c\uac00 \ub4e4\uc5b4\uac04 \uc138\uae08\ubcf4\uace0\uc0c1\uc5d0 \uae30\uc785\ub41c \uac83\uc744 \ucca8\ubd80\ud574\uc57c \ud55c\ub2e4. \uc778\uc99d\uc11c\ub294 \uc774 \uc790\ub3d9\ucc28\uc5d0 \ub300\ud55c \uc815\ubcf4\uac00 \ub4e4\uc5b4\uac00\uc57c \ud558\uace0 \ubc1b\uc740 \uc790\uc120\ub2e8\uccb4\ub294 \ud310\ub9e4 \ub610\ub294 \uae30\ubd80\ud6c4 30\uc77c \uc774\ub0b4\uc5d0 \ub0a9\uc138\uc790\uc5d0\uac8c \uc99d\ube59\uc11c\ub958\ub97c \uc81c\uacf5\ud574\uc57c \ud55c\ub2e4.
\n\uc774\uc640 \uac19\uc740 \uc790\ub3d9\ucc28\uc758 \uacbd\uc6b0 \ud5c8\uc6a9\ub418\ub294 \uacf5\uc81c\uae08\uc561\uc740 \uae30\ubd80\ud558\ub294 \uc2dc\uc810\uc758 FMV \ub610\ub294 \uc911\ub300\ud55c \uac1c\uc120(Material Improvement)\uc774 \uc5c6\ub294 \uc0c1\ud0dc\ub85c \ub9e4\uac01\uc5d0\uc11c \ubc1b\uc740 \uae08\uc561\uc911 \uc801\uc740 \uae08\uc561\uc774\ub2e4. \uc790\uc120\ub2e8\uccb4\uac00 \uc790\ub3d9\ucc28\ub97c \uc790\uc120\ubaa9\uc801\uc73c\ub85c \ud544\uc694\ud55c \uc0ac\ub78c\uc5d0\uac8c \uc8fc\ub358\uac00 \uac00\ub09c\ud55c \uc0ac\ub78c\uc5d0\uac8c \uc2dc\uc7a5\uac00\uaca9\ubcf4\ub2e4 \ud130\ubb34\ub2c8 \uc5c6\uac8c \ub0ae\uc740 \uac00\uaca9\uc73c\ub85c \ud310\ub9e4\ud558\uc600\uc744 \uacbd\uc6b0 \uacf5\uc81c\uae08\uc561 \uc81c\ud55c\uc740 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n

\uc911\ub300\ud55c \uac1c\uc120(Material Improvement)\uc774\ub780 \ud2b9\ubcc4\ud558\uac8c \uac00\uce58\uac00 \uc0c1\uc2b9\ud558\ub3c4\ub85d \uc870\uac74\uc774 \ubc14\ub00c\ub294 \uc911\ub300\ud55c \uc218\ub9ac(Repair)\ub098 \uac1c\uc120(Improvement)\uc744 \uc758\ubbf8\ud55c\ub2e4. \uc911\ub300\ud55c \uac1c\uc120\uacfc \uad00\ub828\ub41c \ube44\uc6a9\uc740 \uae30\ubd80\uc790\uac00 \ucd94\uac00\uc801\uc778 \ube44\uc6a9\uc744 \uc81c\uacf5\ud558\uc9c0 \uc54a\uc558\uc744 \uac83\uc774\ub2e4. \uccad\uc18c, \uc0ac\uc18c\ud55c \uc218\ub9ac, \uc77c\uc0c1\uc801\uc778 \uc815\ube44 \uadf8\ub9ac\uace0 \ub374\ud2b8\uc640 \uc2a4\ud06c\ub808\uce58\ub97c \uc81c\uac70\ud558\ub294 \uac83\uc740 \uc911\ub300\ud55c \uac1c\uc120\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n

\uc790\uc120 \ub2e8\uccb4\ub294 IRS \uc5d0 \uc591\uc2dd 1098-C (Contributions of Motor Vehicles, Boats and Airplanes)\ub97c \uae30\uc785\ud558\uc5ec \ubcf4\ub0b4\uc57c \ud558\uace0 \uae30\ubd80\uc790\uc5d0\uac8c\ub3c4 \uae30\ubd80\uc758 \ud45c\uc2dc\ub85c \ubcf4\ub0b4\uc57c \ud55c\ub2e4.<\/p>\n

\uc790\ub3d9\ucc28\uc758 \uac00\uce58\uac00500\ubd88\uc774 \uc548\ub418\uace0 250\ubd88 \uc774\uc0c1\uc778 \uacbd\uc6b0 \ub2e8\uc9c0 \uc77c\uc0c1\uc801\uc778 \uc785\uc99d\uc11c\ub958\uac00 \uc694\uad6c\ub41c\ub2e4. \uc790\uc120\ub2e8\uccb4\ub294 \uae30\ubd80\uc790\uc5d0\uac8c \uc790\ub3d9\ucc28\uc758 \ub0b4\uc5ed\ub9cc\uc744(\uac00\uce58\ub294 \ud544\uc694\uc5c6\uc74c) \ud3ec\ud568\ud558\ub294 \ubb38\uc11c\ub85c\ub41c \uc785\uc99d\uc11c\ub958\ub97c \uc81c\uacf5\ud574\uc57c\ub9cc \ud558\uace0 \uc790\uc120\ub2e8\uccb4\uac00 \uae30\ubd80\uc790\uc5d0\uac8c \ub313\uac00\ub85c \uc9c0\ubd88\ud55c \uac83\uc774 \uc788\uc73c\uba74 \uadf8 \ub0b4\uc6a9\uc744 \uae30\uc220\ud558\uace0 \ucd94\uc815\ub41c \uac00\uce58\ub97c \uae30\uc785\ud574\uc57c \ud55c\ub2e4.<\/p>\n

5\ucc9c\ubd88\uc774 \ub118\ub294 \uc790\uc0b0\uc744 \uae30\ubd80\ud558\ub294 \uacbd\uc6b0 \uc138\ubc95\uc5d0 \ub530\ub77c \uae30\ubd80\uc790\ub294 \ud3c9\uac00\uc11c(Qualified Appraisal)\ub97c \uac00\uc9c0\uace0 \uc788\uc5b4\uc57c \ud558\uace0 \uc138\uae08\ubcf4\uace0\uc11c\uc5d0 \ucca8\ubd80\ud574\uc57c \ud55c\ub2e4. \uadf8\ub7ec\ub098 \uc790\ub3d9\ucc28\ub294 \uc608\uc678\ub2e4. \uc790\uc120\ub2e8\uccb4\uc5d0\uc11c \ubb38\uc11c\ub85c\ub41c \uc778\uc99d\uc11c\uc5d0 \ud2b9\ubcc4\ud55c \ud6fc\uc190\uc774\ub098 \uc911\ub300\ud55c \uac1c\uc120\uc774 \uc5c6\uc774 \ud314\uc558\ub2e4\uba74 \uae30\ubd80\uc790\ub294 \ud310\ub9e4\uac00\uaca9\uc744 \ub118\uc9c0\uc54a\ub294 \ubc94\uc704\uc5d0\uc11c \uacf5\uc81c\ud560 \uc218 \uc788\ub2e4. \ub9cc\uc57d \uc790\ub3d9\ucc28\uc758 \uac00\uce58\uac00 5\ucc9c\ubd88\uc774\uc0c1\uc774\uace0 \uc790\uc120\ub2e8\uccb4\uc5d0\uc11c \ud314\uc9c0\uc54a\uc558\ub2e4\uba74 \ud3c9\uac00\uc11c(Appraisal)\uac00 \ud544\uc694\ud558\ub2e4.<\/p>\n

\uc77c\uc0c1\uc801\uc73c\ub85c \uae30\ubd80\ub41c \uc790\ub3d9\ucc28\uc758 \uc77c\ubc18\uac00\uce58\ub294 \ucf08\ub9ac\ubd88\ub8e8\ubd81(Kelley Blue Book)\ub4f1\uacfc \uac19\uc740 \uc911\uace0 \uc790\ub3d9\ucc28 \uac00\uaca9 \uc548\ub0b4\uc11c\uc5d0\uc11c \ub51c\ub7ec\uc758 \ub9ac\ud14c\uc77c \uac00\uce58\uac00 \uc544\ub2c8\ub77c Private-party sale\uc758 \uac00\uaca9\ubcf4\ub2e4 \ub192\uc9c0 \uc54a\uc544\uc57c \ud55c\ub2e4. \uadf8\ub807\uc9c0\ub9cc \uc5d4\uc9c4\uacb0\ud568, \ucc28\uccb4\uc190\uc0c1, \ub9ce\uc740 \ub9c8\uc77c\ub9ac\uc9c0\uc778 \uacbd\uc6b0FMV\ub294 \ub4f1\ub85d\ub41c \uac00\uaca9\ubcf4\ub2e4 \ub0ae\uc544\uc9c8\uc218 \uc788\ub2e4. \uc5b4\ub5a4 \uc790\uc120\ub2e8\uccb4\ub294 \uc5b4\ub5a4 \uc0c1\ud0dc\uc5d0 \uc788\ub294 \uc790\ub3d9\ucc28\ub97c \uae30\ubd80\ud560\uc218 \uc788\ub2e4\uace0 \uad11\uace0\ud558\ub294\ub370 \uae30\ubd80\uc790\ub294 \ube14\ub8e8\ubd81 \uac00\uce58\ub85c \uacf5\uc81c\ud560 \uc218 \uc788\ub2e4.<\/p>\n

\uadf8\ub807\uc9c0\ub9cc \ub0a9\uc138\uc790\ub294 \uc138\uae08\ubcf4\uace0\uc0c1\uc5d0 \uacf5\uc81c\ub97c \uc785\uc99d\ud560 \uc790\ub8cc\uac00 \ud544\uc694\ud558\uace0 IRS \uc790\ub8cc\uc640 \uc790\uc120\ub2e8\uccb4\uc5d0\uc11c \ubcf4\uace0\ud55c \uae30\ubd80\uc561\uacfc \ub9de\uc544\uc57c \ud55c\ub2e4. \ubd88\uc77c\uce58\ub294 \uac10\uc0ac\ub97c \ucd08\ub798\ud558\uac8c \ub418\uace0 \uae30\ubd80\ud55c \uc790\ub3d9\ucc28\uc758 \uc0c1\ud0dc\ubcf4\ub2e4 \uacfc\uc7a5\ub41c \uae08\uc561\uc740 IRS\uc758 \uc8fc\ubaa9\uc744 \ubc1b\ub294 \uc0ac\ud56d\uc774\ub2e4.
\n\uac8c\ub2e4\uac00 \uc790\ub3d9\ucc28 \uae30\ubd80\uc758 \uc0ac\uae30\uc131 \uc778\uc99d\uc11c \ub610\ub294 \uc591\uc2dd 1098-C\ub97c \uae30\ubd80\uc790\ub098 IRS\uc5d0 \ubcf4\uace0\ud558\uc9c0\uc54a\uc744 \uacbd\uc6b0 \uc2ec\uac01\ud55c \ubc8c\uae08\uc744 \uc720\ubc1c\ud560\uc218 \uc788\ub2e4.<\/p>\n

\ucd5c\uc900\uc21c CPA
\nPartner, UCMK, LLP<\/p>\n","protected":false},"excerpt":{"rendered":"

12\/13\/2012 Column – Koreatown Daily \uc790\ub3d9\ucc28\ub97c \uae30\ubd80\ud558\ub294 \uac83\uc740 \uc138\uae08 \uacf5\uc81c\ub97c \uc704\ud55c \uc88b\uc740 \ubc29\ubc95\uc774\ub2e4. \uadf8\ub7ec\ub098 \uc99d\uac00\ud558\ub294 IRS\uac10\uc0ac\ub294 \ub0a9\uc138\uc790\ub4e4\uc774 \uc138\uae08\ubcf4\uace0\uc2dc\uc5d0 \uacf5\uc81c\ud558\ub294 \uad00\ub828\ub41c \ubc95\uaddc\ub97c \ucda9\ubd84\ud788 \uc774\ud574\ud560 \uac83\uc744 \uc694\uad6c\ud558\uace0 \uc788\ub2e4. \ud56d\ubaa9\ubcc4 \uacf5\uc81c\uc5d0 \uc790\uc120 \uae30\ubd80\ub97c \uc704\ud55c \uc77c\ubc18\uc801\uc778 \uc694\uad6c\uc0ac\ud56d\uc774 \uc138\ubc95(IRC Sec.) 170\uc870\uc5d0 \ub098\uc640 \uc788\ub4ef\uc774 \ub0a9\uc138\uc790\ub4e4\uc740 \ud2b9\ubcc4\ud55c \uc81c\ud55c\uacfc \uc785\uc99d \uc790\ub8cc\ub97c \uc694\uad6c\ud558\uace0 \uc788\ub2e4\ub294 \uac83\uc744 \uc54c\uc544\uc57c \ud55c\ub2e4. \uc790\uc120\uae30\uad00\uc740 \ub300\uac1c \uc81c3\uc790\uc5d0\uac8c \uc790\ub3d9\ucc28\ub97c \ub9e4\uac01\ud55c\ub2e4\ub294 \uac83\uc744 \ub0a9\uc138\uc790\ub4e4\uc740 […]<\/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-358","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\/358","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=358"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/358\/revisions"}],"predecessor-version":[{"id":359,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/358\/revisions\/359"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}