10\/11\/2012 Column – Korea Daily<\/p>\n

\ubd80\uac00 \ud61c\ud0dd(Fringe Benefit)\uc774\ub780 \uace0\uc6a9\uc778\uc774 \ud68c\uc0ac \ub610\ub294 \uace0\uc6a9\uc8fc\ub85c\ubd80\ud130 \ub178\ub3d9\uc758 \ub300\uac00\ub85c \ubc1b\uac8c \ub418\ub294 \uc6d4\uae09 \ub610\ub294 \uc218\ub2f9\uacfc \uac19\uc774 \uc815\ud574\uc9c4 \uc784\uae08 \uc774\uc678\uc5d0 \ucd94\uac00\uc801\uc73c\ub85c \ud604\uae08, \ud604\ubb3c, \ub610\ub294 \uc11c\ube44\uc2a4 \ub4f1\uc744 \uc81c\uacf5\ubc1b\uac8c \ub418\ub294 \uacbd\uc6b0\ub97c \ub9d0\ud558\ub294\ub370, \uc5f0\ubc29 \uad6d\uc138\uccad\uc5d0\uc11c\ub294 \uc774\ub97c \u201cFringe benefit\u201d\uc73c\ub85c \uba85\uc2dc\ud558\uace0 \uacfc\uc138\ub300\uc0c1\uc5d0 \ud3ec\ud568\uc2dc\ucf1c \ubcf4\uace0\ud558\ub3c4\ub85d \ud558\uace0 \uc788\ub2e4. \ubbf8\uad6d\uc5d0\uc11c\ub294 \uc77c\ub144\uc5d0 \uba87 \uc77c \ub610\ub294 \uba87 \uc8fc\uc529 \uc8fc\uc5b4\uc9c0\ub294 \uc720\uae09 \ud734\uac00 \ubc0f \ubcd1\uac00 \ub4f1\uc758 \ubd80\uac00 \ud61c\ud0dd\uc740 \ub2f9\uc5f0\uc2dc \ub418\uace0 \uc788\uace0, \uc77c\ubd80 \ub300\uae30\uc5c5\uc758 \uc784\uc6d0\ub4e4\uc5d0\uac8c \uc81c\uacf5\ub418\ub294 \ud68c\uc0ac \ucc28\ub7c9, \ud06c\ub808\ub514\ud2b8 \uce74\ub4dc \uc774\uc6a9, \ub610\ub294 \uace8\ud504\uc7a5 \ud68c\uc6d0\uad8c \ub4f1\uc740 \uc2e0\ubb38 \uc9c0\uba74\uc774\ub098 \ub274\uc2a4\ub97c \ud1b5\ud558\uc5ec \uc885\uc885 \ud68c\uc790\ub418\uace0\ub294 \ud55c\ub2e4.<\/p>\n

\uc774\ub807\uac8c \uace0\uc6a9\uc8fc\uac00 \uc81c\uacf5\ud558\ub294 \ubd80\uac00\uc801\uc778 \ud61c\ud0dd\uc740 \uc804\uccb4 \ub610\ub294 \ubd80\ubd84\uc801\uc73c\ub85c \uacfc\uc138\ub300\uc0c1\uc5d0 \ud3ec\ud568\ub418\uae30\ub3c4 \ud558\uace0, \uc138\uae08 \uc5f0\uae30 \ub300\uc0c1\uc5d0 \ud3ec\ud568\ub418\uc5b4 \ubbf8\ub798\uc5d0 \uc2e4\uc81c \ud61c\ud0dd\uc744 \ubc1b\uac8c \ub418\uc5c8\uc744 \ub54c \uacfc\uc138\ub300\uc0c1\uc774 \ub418\uae30\ub3c4 \ud558\uba70, \uacbd\uc6b0\uc5d0 \ub530\ub77c \uacfc\uc138\ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\uae30\ub3c4 \ud55c\ub2e4. \uc5f0\ubc29\uad6d\uc138\uccad\uc5d0\uc11c\ub294 Internal Revenue Code (IRC)\ub97c \ud1b5\ud558\uc5ec \ube44\uacfc\uc138\ub300\uc0c1\uc5d0 \ub300\ud558\uc5ec \ud56d\ubaa9\ubcc4\ub85c \uc790\uc138\ud788 \uae30\uc220\ud558\uace0 \uc788\uc73c\uba70 \uc774\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294 \ubd80\uac00 \ud61c\ud0dd\uc5d0 \ub300\ud574\uc11c\ub294 \ubaa8\ub450 \uacfc\uc138\ub300\uc0c1\uc73c\ub85c \ubcf4\uace0 \uc788\ub2e4.<\/p>\n

\ubd80\uac00 \ud61c\ud0dd\uc774 \uacfc\uc138\ub300\uc0c1\uc774\ub77c\uba74 \uc77c\ubc18\uc801\uc73c\ub85c \uace0\uc6a9\uc778\uc758 \uc5f0\ub9d0 \uc138\uae08 \uc815\uc0b0\uc11c\uc778 \uc591\uc2dd W-2\uc5d0 \ud3ec\ud568\uc2dc\ucf1c \uc0ac\ud68c \ubcf4\uc7a5\uc138\ub97c \ube44\ub86f\ud55c \uc18c\ub4dd\uc138, \uace0\uc6a9\uc138\ub4f1\uc744 \ub0a9\ubd80\ud558\uc5ec\uc57c \ud55c\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \ubcf4\ub108\uc2a4\ub294 \ud56d\uc0c1 \uacfc\uc138\ub300\uc0c1\uc774 \ub41c\ub2e4. \ubd80\ubd84\uc801\uc73c\ub85c \uacfc\uc138\ub300\uc0c1\uc5d0 \ud3ec\ud568\ub418\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc815\ud574\uc9c4 \uae08\uc561\uae4c\uc9c0\ub9cc \uacfc\uc138\ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\uace0 \ucd94\uac00\ub85c \uc81c\uacf5\ub41c \ud61c\ud0dd\uc5d0 \ub300\ud574\uc11c\ub294 \uc5ed\uc2dc \uc591\uc2dd W-2\uc5d0 \ud3ec\ud568\uc2dc\ucf1c \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uc608\ub97c \ub4e4\uc5b4 \ub300\uc911\uad50\ud1b5\uc218\ub2e8\uc744 \uc774\uc6a9\ud558\ub294 \uace0\uc6a9\uc778\uc744 \uc704\ud558\uc5ec \uc2e4\ube44 \ubcc0\uc81c\ub4f1\uc758 \ubc29\ubc95\uc73c\ub85c \ube44\uc6a9\uc744 \ubcf4\uc804\ud574 \uc8fc\ub294 \uacbd\uc6b0\uc5d0, \uc815\ud574\uc9c4 \uae08\uc561\uae4c\uc9c0\ub9cc \ubcc0\uc0c1\uc744 \ud574\uc8fc\ub294 \uacbd\uc6b0\uc5d0\ub294 \ubd80\ubd84\uc801\uc73c\ub85c \uacfc\uc138\ub300\uc0c1\uc5d0 \ud3ec\ud568\ub41c\ub2e4\uace0 \ud560 \uc218 \uc788\ub2e4. \uc138\uae08 \uc5f0\uae30 \ub300\uc0c1\uc5d0 \ud3ec\ud568\ub418\ub294 \ucd94\uac00 \ud61c\ud0dd\uc740 \uc9c0\uae08\uc740 \uacfc\uc138\ub300\uc0c1\uc774 \uc544\ub2c8\uc9c0\ub9cc, \uc2e4\uc9c8\uc801\uc778 \ud61c\ud0dd\uc744 \ubc1b\uac8c \ub418\ub294 \ubbf8\ub798\uc5d0 \uacfc\uc138\ub300\uc0c1\uc774 \ub418\ub294 \uacbd\uc6b0\uc778\ub370, \uc608\ub97c \ub4e4\uc5b4 \uace0\uc6a9\uc778\uc744 \uc704\ud55c \uc5f0\uae08 \uacc4\ud68d \ub4f1\uc774 \ud3ec\ud568\ub41c\ub2e4. \uace0\uc6a9\uc8fc\uac00 \uace0\uc6a9\uc778\ub4e4\uc744 \uc704\ud574 \ubd80\ub2f4\ud558\ub294 \uac74\uac15\ubcf4\ud5d8 \ud61c\ud0dd\uc758 \uacbd\uc6b0\uc5d0\ub294 \ubcf4\ud5d8\uc561 \uc804\uc561\uc774 \uace0\uc6a9\uc778\uc758 \uacfc\uc138\ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub420 \uc218 \uc788\ub2e4.<\/p>\n

\ube44\uc9c0\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uace0 \uc788\ub294 \uace0\uc6a9\uc8fc\uac00 \ucc45\uc784 \uacc4\ud68d(Accountable Plan)\uc744 \uc138\uc6b0\uace0 , \uace0\uc6a9\uc778\ub4e4\uc774 \uc790\ube44\ub85c \uc9c0\ucd9c\ud558\ub294 \ube44\uc6a9\uc5d0 \ub300\ud558\uc5ec \uc218\ub2f9 (Allowance)\uc744 \uc9c0\uae09\ud558\uace0 \ubcc0\uc81c (Reimbursement) \ud558\ub294 \uacbd\uc6b0\uc5d0, \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uac74\uc744 \ucda9\uc871\uc2dc\ud0a8\ub2e4\uba74 \uace0\uc6a9\uc778\uc758 \uacfc\uc138\ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\uc2dc\ud0ac \uc218 \uc788\ub2e4. 1) \uc9c0\ucd9c\ub41c \ube44\uc6a9\uc774 \ube44\uc9c0\ub2c8\uc2a4\uc640 \uad00\ub828\uc774 \uc788\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n

2) \uc9c0\ucd9c\ub41c \ub0b4\uc5ed\uc5d0 \ub300\ud558\uc5ec \uc0c1\uc138\ud55c \uc790\ub8cc\ub97c \uad6c\ube44\ud574\uc57c \ud55c\ub2e4. 3) \ucd94\uac00 \uc9c0\uae09\ub41c \ube44\uc6a9\uc740 \uc801\ub2f9\ud55c \uae30\uac04 \ub0b4\uc5d0 \ubc18\ub4dc\uc2dc \ubc18\ud658\ub418\uc5b4\uc57c \ud55c\ub2e4.
\n\uc778\uc0ac\uac00 \ub9cc\uc0ac\ub77c\uace0 \ud55c\ub2e4. \uc88b\uc740 \uace0\uc6a9\uc778\uc774 \uc624\ub7ab\ub3d9\uc548 \ud568\uaed8 \ud558\ub294 \ud658\uacbd\uc744 \ub9cc\ub4dc\ub294 \uac83\uc774 \ube44\uc9c0\ub2c8\uc2a4 \uc131\uacf5\uc744 \uc704\ud558\uc5ec \ubc18\ub4dc\uc2dc \ud544\uc694\ud55c \uac83 \uac19\ub2e4.<\/p>\n

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

10\/11\/2012 Column – Korea Daily \ubd80\uac00 \ud61c\ud0dd(Fringe Benefit)\uc774\ub780 \uace0\uc6a9\uc778\uc774 \ud68c\uc0ac \ub610\ub294 \uace0\uc6a9\uc8fc\ub85c\ubd80\ud130 \ub178\ub3d9\uc758 \ub300\uac00\ub85c \ubc1b\uac8c \ub418\ub294 \uc6d4\uae09 \ub610\ub294 \uc218\ub2f9\uacfc \uac19\uc774 \uc815\ud574\uc9c4 \uc784\uae08 \uc774\uc678\uc5d0 \ucd94\uac00\uc801\uc73c\ub85c \ud604\uae08, \ud604\ubb3c, \ub610\ub294 \uc11c\ube44\uc2a4 \ub4f1\uc744 \uc81c\uacf5\ubc1b\uac8c \ub418\ub294 \uacbd\uc6b0\ub97c \ub9d0\ud558\ub294\ub370, \uc5f0\ubc29 \uad6d\uc138\uccad\uc5d0\uc11c\ub294 \uc774\ub97c \u201cFringe benefit\u201d\uc73c\ub85c \uba85\uc2dc\ud558\uace0 \uacfc\uc138\ub300\uc0c1\uc5d0 \ud3ec\ud568\uc2dc\ucf1c \ubcf4\uace0\ud558\ub3c4\ub85d \ud558\uace0 \uc788\ub2e4. \ubbf8\uad6d\uc5d0\uc11c\ub294 \uc77c\ub144\uc5d0 \uba87 \uc77c \ub610\ub294 \uba87 \uc8fc\uc529 \uc8fc\uc5b4\uc9c0\ub294 \uc720\uae09 \ud734\uac00 \ubc0f […]<\/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-467","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\/467","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=467"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/467\/revisions"}],"predecessor-version":[{"id":468,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/467\/revisions\/468"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}