11\/22\/2012 Column – Korea Daily<\/p>\n

2012\ub144\ub3c4 \uc774\uc81c \uc57d 1\ub2ec\uc5ec\ubc16\uc5d0 \ub0a8\uc9c0 \uc54a\uc558\ub2e4. \uc138\ubc95\uc740 \uc804\ubc18\uc801\uc778 \uacbd\uc81c\uc0c1\ud669\uacfc \uc815\uce58\uc801\uc778 \uc774\ud574\uad00\uacc4\uc5d0 \ub9de\ubb3c\ub824 \ub9e4\ub144 \uc57d\uac04\uc529 \uac1c\uc815\ub418\uc5b4\uc654\ub2e4. \ud558\uc9c0\ub9cc 2012\ub144 \ub9d0\ucc98\ub7fc \uadf8 \uac1c\uc815\uc758 \uc5ec\ubd80\uc640 \ub0b4\uc6a9\uc774 \uc6b0\ub9ac\ub4e4\uc758 \uad00\uc2ec\uc744 \ub04c\uc5c8\ub358 \uc801\uc740 \uc5c6\uc5c8\ub358 \ub4ef\ud558\ub2e4. \uadf8\uac83\uc740 \ub2e4\uc2dc \ub9d0\ud574 2012\ub144 \ub9d0\uc758 \ud68c\uc758\uc758 \uacb0\uacfc\uc5d0 \ub530\ub77c \uc6b0\ub9ac\uac00 \ubd80\ub2f4\ud574\uc57c \ub420 \uc138\uae08\uc758 \ubcc0\ub3d9\ud3ed\uc774 \uc608\ub144\uc5d0 \ube44\ud574 \uc0c1\ub2f9\ud55c \uc218\uc900\uc774\ub77c\ub294 \ubc18\uc99d\uc774\uae30\ub3c4 \ud558\ub2e4.<\/p>\n

2000\ub144\ub300 \ucd08 \ubd80\uc2dc \ud589\uc815\ubd80\uc5d0 \uc758\ud574 \uc2dc\uc791\ub41c \uc18c\ub4dd\uc138\uc728 \ubc0f \uc790\ubcf8 \uc774\ub4dd\uc138 \ub4f1\uc758 \uc778\ud558\uc870\uce58\uac00 \ub9cc\ub8cc\ub418\uae30\ub85c \ud588\ub358 2010\ub144 \ub9d0 \ubbf8\uc758\ud68c\ub294 \ubd88\uc548\ud55c \uacbd\uc81c\uc0c1\ud669\uc5d0 \ub300\ucc98\ud558\uae30 \uc704\ud574 2011\ub144\uacfc 2012\ub144\uae4c\uc9c0 \ub2e8\uae30\uc801\uc73c\ub85c \uc5f0\uc7a5\ud558\ub294 \ub370\uc5d0 \ud569\uc758\ud558\uc600\ub2e4. \uadf8 \ub05d\uc774 \ubc14\ub85c 2012\ub144 12\uc6d4 31\uc77c\uc774\ub2e4. \ub300\uc120\uc774 \ub05d\ub09c \ud604\uc7ac\uc0c1\ud669\uc5d0\uc11c \uacbd\uae30\ubd80\uc591\uacfc \ubd80\uc871\ud55c \uc138\uc218\ud655\ubcf4\uc758 \uac08\ub9bc\uae38\uc5d0\uc11c \uc5b4\ub5a0\ud55c \uc870\ud56d\ub4e4\uc774 \ub9cc\ub8cc\ub420 \uac83\uc778\uc9c0 \ub610 \uc5b4\ub5a0\ud55c \uc870\ud56d\ub4e4\uc774 \uc5f0\uc7a5\ub420 \uac83\uc778\uc9c0 \ubbf8\uc758\ud68c\uc758 \uacb0\uc815\uc5d0 \uadc0\ucd94\uac00 \uc8fc\ubaa9\ub418\uace0 \uc788\ub2e4.<\/p>\n

2012\ub144\uc5d0 \ub9cc\ub8cc\ub418\ub294 \uc5f0\ubc29\uc138 \uc870\ud56d\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n

1) \uc18c\ub4dd\uc138\uc728 : 2000\ub144\ub300 \ucd08 \uc2e0\uc124\ub418\uc5c8\ub358 10% \uc138\uc728\uc774 \uc0ac\ub77c\uc9c0\uace0, \ucd5c\uc800\uc138\uc728\uc740 \ub2e4\uc2dc 15%\uac00 \ub418\uba70 \ucd5c\uace0\uc138\uc728\uc740 \ud604\ud589 35%\uc5d0\uc11c 39.6%\ub85c \ubcf5\uadc0\ud560 \uc608\uc815\uc774\ub2e4.<\/p>\n

2) \uc790\ubcf8 \uc774\ub4dd\uc138 \ubc0f \ubc30\ub2f9 \uc18c\ub4dd\uc138 : \uc790\ubcf8 \uc774\ub4dd\uc138\ub294 \ud604\ud589 0% (10% \ubc0f 15% \uc18c\ub4dd\uc138\uad6c\uac04) \ubc0f 15% (\uae30\ud0c0\uad6c\uac04)\uc5d0\uc11c 10% (15% \uad6c\uac04) \ubc0f 20% (\uae30\ud0c0\uad6c\uac04)\ub85c \ub2e4\uc2dc \uc0c1\ud5a5 \uc870\uc815\ub418\uac8c \ub41c\ub2e4.<\/p>\n

\uc790\ubcf8 \uc774\ub4dd\uc138\uc640 \uac19\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub418\ub294 \ubc30\ub2f9\uc18c\ub4dd(qualified dividend income)\uc740 \ub2e4\uc2dc \uac1c\uc778 \uc18c\ub4dd\uc138\uc728\uc758 \uc801\uc6a9\uc744 \ubc1b\uac8c\ub420 \uac83 \uc774\ub2e4.
\n3) \uc0ac\ud68c \ubcf4\uc7a5\uc138 : \ud55c\uc2dc\uc801\uc73c\ub85c 4.2%\ub85c \uc778\ud558\ub418\uc5c8\ub358 \uadfc\ub85c\uc790\uc758\uc0ac\ud68c\ubcf4\uc7a5\uc138 (Social Security Tax)\uac00 \ub2e4\uc2dc 6.2%\ub85c \uc778\uc0c1\ub418\uac8c \ub41c\ub2e4. \ucd5c\uc800\ub300\uccb4\uc138\uc728 (AMT, Alternative Minimum Tax)\uc5d0 \uc801\uc6a9\ub418\ub3580% \uc64015%\uc758 \uc790\ubcf8\uc774\ub4dd\uc138, child tax credit\uc5d0 \ub300\ud55c AMT\uc624\ud504\uc14b, \uadf8\ub9ac\uace0 \uc18c\uaddc\ubaa8 \ube44\uc9c0\ub2c8\uc2a4 \uc8fc\uc2dd\uc758 \ucc98\ubd84 \uc774\uc775\uc744 \uc81c\uc678\uc2dc\ud0a4\ub294 7% AMT preference\uc870\ud56d \ub610\ud55c 2012\ub144 \ub9d0 \ub9cc\ub8cc\ub418\uac8c \ub41c\ub2e4.<\/p>\n

4) \ubcf4\ub108\uc2a4\uac10\uac00\uc0c1\uac01 : \ube44\uc9c0\ub2c8\uc2a4 \uc790\uc0b0\uc758 \ubcf4\ub108\uc2a4 \uac10\uac00\uc0c1\uac01 \ucd5c\uace0\uc561\uc218\ub3c4 $125,000 (\ub2e8\uacc4\uc801 \uc870\uc815 \uae30\uc900\uae08\uc561 $500,000)\uc5d0\uc11c 2013\ub144\ubd80\ud130\ub294 $25,000 ($250,000)\uc73c\ub85c \uc904\uc5b4\ub4e4\uac8c \ub41c\ub2e4.<\/p>\n

5) \uc0c1\uc18d \ubc0f \uc99d\uc5ec\uc138 : \uc0c1\uc18d \ubc0f \uc99d\uc5ec\uc138 \uc0c1\ud55c\uc138\uc728\uc774 35%, \uba74\uc138\ud55c\ub3c4\uae08\uc561\uc774 $5.12 million\uc5d0\uc11c 2013\ub144\ubd80\ud130 \uc0c1\ud55c\uc138\uc728\uc774 55%\ub85c \ub2e4\uc2dc \uc0c1\ud5a5 \uc870\uc815\ub418\uace0, \uba74\uc138 \ud55c\ub3c4\uae08\uc561\ub3c4 $1 million\uc73c\ub85c \ubcf5\uadc0\ub41c\ub2e4.<\/p>\n

\uadf8\ubc16\uc5d0 \ud604\uac70\uc8fc\uc9c0\uc5d0 \ub300\ud55c \ubd80\ucc44\ud0d5\uac10\uc561\uc744 \uc804\uccb4\uc18c\ub4dd\uc5d0\uc11c \uc81c\uc678\uc2dc\ucf1c\uc8fc\ub294 \uc870\ud56d, \uc0c1\ud5a5 \uc870\uc815\ub418\uc5c8\ub358 earned income tax credit \uae30\uc900\uae08\uc561\uacfc 3\uba85 \uc774\uc0c1\uc758 \uc790\ub140\uac00\uad6c\uc5d0 \ub300\ud55c \ud06c\ub808\ub527 \uae08\uc561\uc758 \uc0c1\ud5a5\uc870\uce58 \ub4f1\uc774 \ub9cc\ub8cc\ub418\uace0, \ucc28\uc77c\ub4dc \ud0dd\uc2a4 \ud06c\ub808\ub527 \uae08\uc561\uc774 $1,000\uc5d0\uc11c $500\ub85c \uc7ac \uc870\uc815\ub420 \uc608\uc815\uc774\uba70 The American opportunity tax credit\uacfc \uac19\uc740 \uad50\uc721 \uad00\ub828 \uc138\uae08 \ud61c\ud0dd \ub4f1 \uac1c\uc778 \uc18c\ub4dd\uc138\uc640 \uad00\ub828\ub41c \uc870\ud56d\ub4e4\uc774 \ub9cc\ub8cc\ub420 \uc608\uc815\uc774\ub2e4.<\/p>\n

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

11\/22\/2012 Column – Korea Daily 2012\ub144\ub3c4 \uc774\uc81c \uc57d 1\ub2ec\uc5ec\ubc16\uc5d0 \ub0a8\uc9c0 \uc54a\uc558\ub2e4. \uc138\ubc95\uc740 \uc804\ubc18\uc801\uc778 \uacbd\uc81c\uc0c1\ud669\uacfc \uc815\uce58\uc801\uc778 \uc774\ud574\uad00\uacc4\uc5d0 \ub9de\ubb3c\ub824 \ub9e4\ub144 \uc57d\uac04\uc529 \uac1c\uc815\ub418\uc5b4\uc654\ub2e4. \ud558\uc9c0\ub9cc 2012\ub144 \ub9d0\ucc98\ub7fc \uadf8 \uac1c\uc815\uc758 \uc5ec\ubd80\uc640 \ub0b4\uc6a9\uc774 \uc6b0\ub9ac\ub4e4\uc758 \uad00\uc2ec\uc744 \ub04c\uc5c8\ub358 \uc801\uc740 \uc5c6\uc5c8\ub358 \ub4ef\ud558\ub2e4. \uadf8\uac83\uc740 \ub2e4\uc2dc \ub9d0\ud574 2012\ub144 \ub9d0\uc758 \ud68c\uc758\uc758 \uacb0\uacfc\uc5d0 \ub530\ub77c \uc6b0\ub9ac\uac00 \ubd80\ub2f4\ud574\uc57c \ub420 \uc138\uae08\uc758 \ubcc0\ub3d9\ud3ed\uc774 \uc608\ub144\uc5d0 \ube44\ud574 \uc0c1\ub2f9\ud55c \uc218\uc900\uc774\ub77c\ub294 \ubc18\uc99d\uc774\uae30\ub3c4 \ud558\ub2e4. 2000\ub144\ub300 \ucd08 \ubd80\uc2dc […]<\/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-461","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\/461","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=461"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/461\/revisions"}],"predecessor-version":[{"id":462,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/461\/revisions\/462"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}