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{"id":459,"date":"2020-06-22T13:42:29","date_gmt":"2020-06-22T20:42:29","guid":{"rendered":"http:\/\/www.ucmkcpa.com\/?p=459"},"modified":"2020-06-22T13:42:29","modified_gmt":"2020-06-22T20:42:29","slug":"%ec%83%81%ed%98%b8-%eb%93%b1%eb%a1%9d","status":"publish","type":"post","link":"https:\/\/ucmkcpa.com\/%ec%83%81%ed%98%b8-%eb%93%b1%eb%a1%9d\/","title":{"rendered":"\uc0c1\ud638 \ub4f1\ub85d"},"content":{"rendered":"

11\/1\/2012 Column – Koreatown Daily<\/p>\n

\uc0ac\uc5c5\uc744 \ud558\uc2dc\ub294 \ub9ce\uc740 \ubd84\ub4e4\ub85c \ubd80\ud130 \uc0c1\ud638(Fictitious Business Name) \ub610\ub294 DBA(Doing Business As) \uc5d0 \uad00\ud558\uc5ec \uc885\uc885 \uc9c8\ubb38\uc744 \ubc1b\ub294\ub2e4. \uc601\uad6d\uc5d0\uc11c \u201cTrading As\u201d\ub77c\uace0\ub3c4 \ud558\ub294 \uc0c1\ud638(Fictitious Business Name)\ub294 \uac00\uba85(Assumed Name) \ub610\ub294 DBA\ub77c\uace0\ub3c4 \ud558\uba70 \ucd5c\uc18c\uc758 \ube44\uc6a9\uc73c\ub85c \ud569\ubc95\uc801\uc778 \ud2b9\uc815\ud55c \uc774\ub984\uc73c\ub85c \uc0ac\uc5c5\uc744 \ud560\uc218 \uc788\uac8c \ud574\uc900\ub2e4.<\/p>\n

\uc0ac\uc5c5\uccb4\uc758 \ubc95\uc801 \uc774\ub984\uc740 \uc0ac\uc5c5\uccb4\ub97c \uc18c\uc720\ud558\uace0 \uc788\ub294 \uac1c\uc778\uc774\ub098 \ud68c\uc0ac\uc758 \uc774\ub984\uc774\ub2e4.
\n\uc608\ub97c \ub4e4\uba74 \uac1c\uc778\ud68c\uc0ac(Sole Proprietorship)\uc758 \uc18c\uc720\uc8fc\ub77c\uba74 \uac1c\uc778\uc758 \uc774\ub984\uc774 \ubc95\uc801 \uc774\ub984\uc774\ub2e4.
\n\uc0ac\uc5c5\uccb4\uac00 \ud30c\ud2b8\ub108\uc27d\uc778 \uacbd\uc6b0 \ud30c\ud2b8\ub108\uc27d \ub3d9\uc758\uc11c\uc5d0 \uc788\ub294 \uc774\ub984\uc774\ub098 \ud30c\ud2b8\ub108\uc758 \uc131(Last Name) \uc774\ub2e4.
\n\uc0ac\uc5c5\uccb4\uac00 LLC\uc774\uac70\ub098 \ud68c\uc0ac(Corporation) \uc778 \uacbd\uc6b0 \uc0ac\uc5c5\uccb4\uc758 \ubc95\uc801\uc778 \uc774\ub984\uc740 \uc8fc\uc815\ubd80\uc5d0 \ub4f1\ub85d\ub41c \uc774\ub984\uc774\ub2e4. \uc0c1\ud638\ub77c\ub294 \uac83\uc740 \uac1c\uc778\uc758 \uc774\ub984, \ud30c\ud2b8\ub108\uc27d, LLC \uadf8\ub9ac\uace0 \ud68c\uc0ac\uc758 \uacf5\uc2dd\uc801\uc73c\ub85c \ub4f1\ub85d\ub41c \uc774\ub984\uacfc \ub2e4\ub978 \uc774\ub984\uc744 \uc758\ubbf8\ud55c\ub2e4.<\/p>\n

\uc0ac\uc2e4 \ub4f1\ub85d\ub41c \ubc95\uc801\uc778 \uc774\ub984\uc774\uc678\uc5d0 \uc801\ub2f9\ud55c \ud1b5\uc9c0\uc5c6\uc774 \uc0c1\ud638\ub97c \uc0ac\uc6a9\ud55c\ub2e4\uba74 \uc774\ub294 \uc0ac\uae30(Fraud) \uc774\ub2e4.
\n\uadf8\ub807\uc9c0\ub9cc \uac00\uc0c1\uc758 \uc774\ub984\uc744 \ub4f1\ub85d\ud558\ub294 \uac83\uc740 \uc5b4\ub835\uc9c0 \uc54a\uace0 \uac00\uaca9\uc774 \ube44\uad50\uc801 \uc800\ub834\ud558\uc5ec \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294\ub370 \ud070 \ubd80\ub2f4\uc774 \uc5c6\ub2e4.
\n\uc0c1\ud638\ub4f1\ub85d\uc740 \uac1c\uc778\ud68c\uc0ac\ub97c \uc6b4\uc6a9\ud558\ub294\ub370 \uac1c\uc778\uc758 \uc774\ub984\ub300\uc2e0 \uc0ac\uc5c5\uccb4\uc774\ub984\uc744 \uc0ac\uc6a9\ud560\uc218 \uc788\ub3c4\ub85d \ud574\uc900\ub2e4.
\n\uc608\ub97c \ub4e4\uba74 \u2018John Kim\u2019\uc774\ub77c\ub294 \uc0ac\ub78c\uc774 \u2018Ace Restaurant\u2019\ub77c\ub294 \uc774\ub984\uc758 \uc74c\uc2dd\uc810\uc744 \uac1c\uc778\ud68c\uc0ac(Sole Proprietorship)\ub85c\uc11c \uc6b4\uc601\ud558\ub824\uace0 \ud55c\ub2e4. \u2018Ace Restaurant\u2019\uc73c\ub85c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub824\uba74 \uadf8 \uc774\ub984\uc73c\ub85c \uc0c1\ud638 \ub4f1\ub85d\ud574\uc57c \ud55c\ub2e4. \uc0c1\ud638\ub294 \uc8fc\ub85c \uc0ac\uc5c5\uc7a5\uc774 \uc704\uce58\ud55c \uce74\uc6b4\ud2f0\uc5d0 \ub4f1\ub85d\ud574\uc57c \ud55c\ub2e4. \uce74\uc6b4\ud2f0 \ub0b4\uc5d0\uc11c \ub2e4\ub978 \uc0ac\ub78c\uc774 \uc774\ubbf8 \uc0ac\uc6a9\ud558\uace0 \uc788\ub294 \uc0c1\ud638\ub97c \uc0ac\uc6a9\ud560 \uc218 \uc5c6\uae30 \ub54c\ubb38\uc5d0 \uc7a0\uc815\uc801\uc73c\ub85c \uc0c1\ud638\ub97c \uc815\ud558\uace0 \ub098\uc11c \uc0ac\uc6a9\uc774 \uac00\ub2a5\ud55c\uc9c0\ub97c \ud655\uc778 \ud560 \ud544\uc694\uac00 \uc788\ub2e4.
\n\uc0ac\uc5c5\uc790 \ubcf8\uc778\uc774\ub984\uc73c\ub85c \uc0ac\uc5c5\uc744 \ud558\uace0\uc790 \ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc0c1\ud638\ub4f1\ub85d\uc774 \ud544\uc694\uc5c6\ub2e4.<\/p>\n

\ud68c\uc0ac\ub098 LLC \uc778 \uacbd\uc6b0 \uc0c8\ub85c\uc6b4 \uc0ac\uc5c5\uccb4\ub97c \uc124\ub9bd\ud558\uc9c0 \uc54a\uace0 \uc5ec\ub7ec\uac1c\uc758 \uc0ac\uc5c5\uccb4\ub97c \uc6b4\uc6a9\ud560\uc218 \uc788\ub2e4.
\n\uc608\ub97c \ub4e4\uc5b4 ABC Inc \uc778 \ud68c\uc0ac\uac00 ZZZ \uc2dd\ud488\uac00\uac8c\ub97c \uc0c1\ud638\ub85c \ub4f1\ub85d\ud574\uc11c \uc0ac\uc5c5\uc744 \ud558\uace0 \uc788\ub2e4\uac00 \ucd94\uac00\uc801\uc73c\ub85c YYY \ucee4\ud53c\uc0f5\uc744 \ud558\ub824\uace0 \ud55c\ub2e4. \uc774\uacbd\uc6b0 \uc0c8\ub86d\uac8c \ud68c\uc0ac\ub97c \uc124\ub9bd\ud574\uc11c \ucee4\ud53c\uc0f5 \uc0ac\uc5c5\uc744 \ud560\uc218 \uc788\uc9c0\ub9cc YYY \ucee4\ud53c\uc0f5\uc744 \uc0c1\ud638\ub85c \ub4f1\ub85d\ud558\uc5ec ABC Inc \uc548\uc5d0 \uc2dd\ud488\uac00\uac8c\uc640 \ucee4\ud53c\uc0f5\uc744 \uac19\uc774 \uc6b4\uc6a9\ud560 \uc218 \uc788\ub2e4.<\/p>\n

\ubbf8\uad6d\uc758 \uc77c\ubd80 \uc8fc\uc815\ubd80\uc5d0\uc11c \uc0c1\ud638 \ub4f1\ub85d\uc744 \uad00\ub9ac\ud558\uc9c0\ub9cc \ub300\ub2e4\uc218\uc758 \uc8fc\uc815\ubd80\uc5d0\uc11c\ub294 \uc0c1\ud638\ub4f1\ub85d\uc744 \uce74\uc6b4\ud2f0\uc5d0\uc11c \uad00\ub9ac\ud558\uace0 \uc788\ub2e4. \uce98\ub9ac\ud3ec\ub2c8\uc544\uc8fc \uc758 \uacbd\uc6b0 \uc624\ub108\uc640 \uc0ac\uc5c5\uccb4\uc758 \ubc95\uc801\uc778 \uc774\ub984\uacfc \ub2e4\ub978 \uc774\ub984\uc73c\ub85c \uc601\ub9ac\ub97c \ubaa9\uc801\uc73c\ub85c \uc0ac\uc5c5\uc744 \ud558\uba74 \ubc18\ub4dc\uc2dc \uc0ac\uc5c5\uccb4\uac00 \uac70\uc8fc\ud558\uace0 \uc788\ub294 \uce74\uc6b4\ud2f0 \uc0ac\ubb34\uc2e4\uc5d0 Fictitious Name Statement\ub97c \ubcf4\uace0\ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n

\uc0ac\uc5c5\uccb4 \uc0c1\ud638\ub4f1\ub85d\uc740 \uc740\ud589 \uc0ac\uc5c5\uccb4 \uacc4\uc88c \uac1c\uc124,\ube44\uc988\ub2c8\uc2a4 \uac1c\uc5c5\u00b7\ud3d0\uc5c5,\ube44\uc988\ub2c8\uc2a4 \uc735\uc790,\uac1c\uc778 \uc0c1\ud638\uba85 \uc720\uc9c0,\ub3d9\uc5c5\uad00\uacc4 \ubcc0\ub3d9 \ub4f1\uc5d0 \ud544\uc694\ud558\uace0 \ub9e4 5\ub144 \ub9c8\ub2e4 \uac31\uc2e0\ud558\uc5ec\uc57c \ud55c\ub2e4.
\n\uc0c1\ud638\ub97c \uc801\uc808\ud558\uac8c \uc798 \uc0ac\uc6a9\ud568\uc73c\ub85c\uc368 \ucd5c\uc18c\uc758 \ube44\uc6a9\uc73c\ub85c \uc0ac\uc5c5\uc0c1 \ube0c\ub79c\ub4dc \uc774\ubbf8\uc9c0\ub97c \uadf9\ub300\ud654 \ud560 \uc218 \uc788\ub2e4.<\/p>\n

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

11\/1\/2012 Column – Koreatown Daily \uc0ac\uc5c5\uc744 \ud558\uc2dc\ub294 \ub9ce\uc740 \ubd84\ub4e4\ub85c \ubd80\ud130 \uc0c1\ud638(Fictitious Business Name) \ub610\ub294 DBA(Doing Business As) \uc5d0 \uad00\ud558\uc5ec \uc885\uc885 \uc9c8\ubb38\uc744 \ubc1b\ub294\ub2e4. \uc601\uad6d\uc5d0\uc11c \u201cTrading As\u201d\ub77c\uace0\ub3c4 \ud558\ub294 \uc0c1\ud638(Fictitious Business Name)\ub294 \uac00\uba85(Assumed Name) \ub610\ub294 DBA\ub77c\uace0\ub3c4 \ud558\uba70 \ucd5c\uc18c\uc758 \ube44\uc6a9\uc73c\ub85c \ud569\ubc95\uc801\uc778 \ud2b9\uc815\ud55c \uc774\ub984\uc73c\ub85c \uc0ac\uc5c5\uc744 \ud560\uc218 \uc788\uac8c \ud574\uc900\ub2e4. \uc0ac\uc5c5\uccb4\uc758 \ubc95\uc801 \uc774\ub984\uc740 \uc0ac\uc5c5\uccb4\ub97c \uc18c\uc720\ud558\uace0 \uc788\ub294 \uac1c\uc778\uc774\ub098 \ud68c\uc0ac\uc758 \uc774\ub984\uc774\ub2e4. \uc608\ub97c \ub4e4\uba74 \uac1c\uc778\ud68c\uc0ac(Sole […]<\/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-459","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\/459","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=459"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/459\/revisions"}],"predecessor-version":[{"id":460,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/459\/revisions\/460"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}