07\/19\/2012 Column – Koreatown Daily<\/p>\n

\uc8fc\uc2dd\ud68c\uc0ac\uac00 \uc0ac\uc5c5\uccb4 \uc778\uc218 \ud558\ub294 \ubc29\ubc95\uc740 \ud574\ub2f9\uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \uc9c1\uc811 \uc790\uc0b0\uc744 \ub9e4\uc785\ud558\uac70\ub098 \uc8fc\uc2dd \ub9e4\uc785\uc744 \ud1b5\ud558\uc5ec \uc9c0\ubc30\uc801 \uc9c0\ubd84\uc744 \ucde8\ub4dd\ud560\uc218 \uc788\ub2e4. \uc8fc\uc2dd\ub9e4\uc785\uc744 \ud1b5\ud558\uc5ec \ud68c\uc0ac\ub97c \ucde8\ub4dd\ud558\uba74 \ubcc4\ub3c4\uc758 \uc790\ud68c\uc0ac\ub85c \uc720\uc9c0\ud558\uac70\ub098 \uc774 \ud68c\uc0ac\ub97c \uccad\uc0b0\ud558\uace0 \uc790\uc0b0\uc744 \uc9c1\uc811 \ud1b5\uc81c\ud560 \uc218 \uc788\ub2e4.<\/p>\n

\uc790\uc0b0\ub9e4\uc785(Asset Purchase)
\n\uc790\uc0b0\uc744 \ub9e4\uac01\ud55c \uae30\uc5c5\uc740 \ub9e4\uac01\uc73c\ub85c \uc778\ud55c \uc190\uc775\uc744 \uc778\uc815\ud574\uc57c \ud558\ub294\ub370 \uac10\uac00\uc0c1\uac01\uc790\uc0b0\uc5d0 \ub300\ud574\uc11c\ub294 \uc774\uc804\uc5d0 \uc0c1\uac01\uacf5\uc81c\ud55c \uae08\uc561\uc744 \ud658\uc218\ud560 \uc218 \uc788\ub2e4. \ud55c\ud3b8 \uc790\uc0b0\uc744 \ub9e4\uc785\ud55c \uc8fc\uc2dd\ud68c\uc0ac\ub294 \ub9e4\uc785\uc790\uc0b0\uc758 \uc7a5\ubd80\uac00\uc561\uc744 \uad6c\uc785\ube44\uc6a9\uc73c\ub85c \uacb0\uc815\ud558\uace0 \uc774\ub97c \uae30\uc900\uc73c\ub85c \uac10\uac00\uc0c1\uac01\ud55c\ub2e4. \uc774\ub54c \uc790\uae08\uc744 \ucc28\uc785\ud558\uc5ec \ub9e4\uc785\ud588\ub2e4\uba74 \uc774\uc790\ube44\uc6a9\uc744 \uacf5\uc81c\ud560\uc218 \uc788\ub2e4. \uacfc\uc138\ub300\uc0c1\uc778 \uc790\uc0b0\uad6c\uc785\uc5d0\uc11c\ub294 \ub9e4\ub9e4\uacc4\uc57d\uc5d0 \uba85\uae30\ub41c \ud2b9\uc815 \uc790\uc0b0\uacfc \ubd80\ucc44\ub9cc\uc744 \uad6c\uc785\ud560 \uc218 \uc788\ub2e4. \uc774\uc5d0 \ube44\ud558\uc5ec \uc8fc\uc2dd\uc744 \ud1b5\ud55c \uc778\uc218\ub098 \uacfc\uc138\ub418\ub294 \uc790\uc0b0 \uc778\uc218\uc5d0\uc11c\ub294 \ub300\uc0c1 \ud68c\uc0ac\uc758 \uc790\uc0b0\uc744 \uc804\ubd80 \ud639\uc740 \uac70\uc758 \ubaa8\ub450 \ub9e4\uc785\ud574\uc57c \ud55c\ub2e4. \ud55c \uc608\ub85c \ubd88\ud655\uc815 \ucc44\ubb34 \ub4f1\uc740 \uc790\uc0b0\uc744 \ub9e4\uac01\ud55c \uce21\uc758 \ucc45\uc784\uc774 \ub41c\ub2e4.
\n\uc778\uc218\ub41c \uae30\uc5c5\uc740 \uc790\uc0b0 \ub9e4\uac01\uc5d0 \ub530\ub77c \uc190\uc775\uc744 \uc778\uc815\ud558\uace0 \uccad\uc0b0\ub420\uc218 \uc788\ub2e4. \ub9cc\uc57d \ud68c\uc0ac\uac00 \uccad\uc0b0\ub418\uba74 \ub0a8\uc740 \uc8fc\uc2dd\uc740 \uc8fc\uc8fc\ub4e4\uc5d0\uac8c \uc81c\uacf5\ub418\uba70 \ud68c\uc0ac\ub294 \uc774\ub97c \ub9e4\uac01\ud55c \uac83\ucc98\ub7fc \uc190\uc775\uc744 \uc778\uc815\ud560 \uc218 \uc788\ub2e4. \uc8fc\uc8fc \ub610\ud55c \uccad\uc0b0\ubc30\ub2f9 \ubc1b\uc740 \uc790\uc0b0\uc5d0 \ub300\ud55c \uc790\ubcf8 \uc18c\ub4dd(\uc190\uc2e4)\uc744 \uc2e0\uace0\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uc8fc\uc2dd\ub9e4\uc785(Stock Purchase)
\n\uc790\uc0b0\ub9e4\uc785\uc744 \ud1b5\ud55c \ud68c\uc0ac\uc778\uc218\ub294 \ub300\uc0c1 \ud68c\uc0ac\uc640 \uc8fc\uc8fc \ub458 \ub2e4 \uc774\uc775\uc744 \uc778\uc815\ud574\uc57c \ud55c\ub2e4. \uadf8\ub7ec\ub098 \uc8fc\uc2dd \ub9e4\uc785\uc744 \ud1b5\ud558\uc5ec \ud68c\uc0ac\ub97c \uc778\uc218\ud558\uba74 \uc778\uc218\ub41c \ud68c\uc0ac \uc8fc\uc8fc\ub9cc \uc774\uc775\uc744 \uc778\uc815\ud558\uae30 \ub54c\ubb38\uc5d0 \uc138\uae08\uc774 \ud55c\ubc88\ub9cc \ubd80\uacfc\ub418\ub294 \uc7a5\uc810\uc774 \uc788\ub2e4. \uadf8\ub7ec\ub098 \uc8fc\uc2dd\ub9e4\uc785\ub300\uae08\uc774 \uc790\uc0b0\uc758 \uc7a5\ubd80\uac00\uc561\ubcf4\ub2e4 \ub9ce\uc544\ub3c4 \uc778\uc218\ub41c \ud68c\uc0ac\uc758 \uc7a5\ubd80\uac00\uc561\uc740 \uc870\uc815\ub418\uc9c0\uc54a\ub294\ub2e4. \ub530\ub77c\uc11c \uad6c\uc785\uc790 \uc785\uc7a5\uc5d0\uc11c \ubcfc\ub54c \uc138\ubc95 338\uc870\uc5d0 \ub530\ub978 \uc758\uc81c\ub9e4\uac01\uc870\ud56d(Deemed sales election)\uc744 \uc120\ud0dd\ud558\uc9c0 \uc54a\uc73c\uba74 \uc8fc\uc2dd \ub9e4\uc785\uc5d0\uc11c\ub294 \uc790\uc0b0 \uc7a5\ubd80\uac00\uc561 \uc0c1\ud5a5 \uc870\uc815\uc744 \ud1b5\ud55c \uacfc\uc138\uc0c1 \uc774\uc775\uc744 \uc5bb\uc744 \uc218 \uc5c6\ub2e4.<\/p>\n

\uc8fc\uc2dd \ub9e4\uc785\uc744 \ud1b5\ud558\uc5ec \uc778\uc218\ub41c \ud68c\uc0ac\ub97c \uadf8 \ud6c4 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud558\ub294\uac00\uc5d0 \ub530\ub77c \uacfc\uc138\ubc29\ubc95\uc774 \ub2e4\ub97c\uc218 \uc788\ub2e4. \uc6b0\uc120 \ud68c\uc0ac\ub97c \uccad\uc0b0\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ud310\ub9e4\uc790 \uc989, \uc778\uc218\ub300\uc0c1 \ud68c\uc0ac \uc8fc\uc8fc \uc785\uc7a5\uc5d0\uc11c \ubcfc\ub54c \ud574\ub2f9\uc8fc\uc2dd\uc774 \uc790\ubcf8\uc790\uc0b0\uc77c \uacbd\uc6b0 \uc8fc\uc2dd \ub9e4\ub9e4\uc5d0 \ub530\ub978 \uc790\ubcf8\uc190\uc775\uc744 \uc2e0\uace0\ud55c\ub2e4. \ub9cc\uc57d \uc77c\ubd80 \ub300\uae08\uc774 \ub098\uc911\uc5d0 \uc9c0\uae09\ub418\uba74 \ubd84\ud560 \ud68c\uacc4\ubc29\uc2dd\uc5d0 \ub530\ub77c \uc2e0\uace0\ub97c \uc5f0\uae30\ud560\uc218 \uc788\ub2e4.
\n\ud55c\ud3b8 \uc8fc\uc2dd\uc744 \uad6c\uc785\ud55c \ubaa8\ud68c\uc0ac\uc758 \uc8fc\uc2dd \uc7a5\ubd80\uac00\uc561\uc740 \uad6c\uc785\ube44\uc6a9\uc774\uba70 \uc778\uc218\ub41c \ud68c\uc0ac\uc758 \uc790\uc0b0 \uc7a5\ubd80\uac00\uc561\uc740 \uc8fc\uc2dd \ub9e4\uac01\uc73c\ub85c \ubc14\ub00c\uc9c0 \uc54a\ub294\ub2e4. \uac10\uac00\uc0c1\uac01\uc744 \ud658\uc218\ud558\uac8c \ub418\uba74 \uc774\ub294 \ub9e4\uc785\uc790\uc778 \ubaa8\ud68c\uc0ac\uac00 \uc2e4\ud589\ud558\ub294\ub370 \ub2e4\ub9cc \uc190\uc2e4\uc774\ub098 \uc138\uc561\uacf5\uc81c \uc774\uc6d4\uc5d0 \uc788\uc5b4\uc11c \ubaa8\uae30\uc5c5\uc774 \uc81c\ud55c\uc744 \ubc1b\uc744\uc218 \uc788\ub2e4.<\/p>\n

\ud55c\ud3b8 \ub2e4\ub978 \ud68c\uc0ac\ub97c \uc8fc\uc2dd\ub9e4\uc785\uc744 \ud1b5\ud558\uc5ec \uc778\uc218\ud55c \ud68c\uc0ac\ub294 \ub9e4\uc785\ud55c \uc8fc\uc2dd\uc5d0 \ub300\ud558\uc5ec \uc758\uc81c\uc790\uc0b0\ub9e4\uac01(Deemed sales election)\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\ub2e4. \uc774 \uacbd\uc6b0 \uc8fc\uc2dd\uc744 \ud310\ub9e4\ud55c \ud68c\uc0ac\ub294 \uc0c8\ub85c\uc6b4 \ud68c\uc0ac\uc5d0\uac8c \uc758\uc81c\ub9e4\uac01\uac00\uaca9\uc5d0 \uc790\uc0b0\uc744 \ub9e4\uac01\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc778\uc218\ub41c \ud68c\uc0ac\ub294 \uc774\uc5d0 \ub530\ub978 \uc190\uc775\uc744 \ucd5c\uc885 \uc2e0\uace0\uc5d0\uc11c \uc778\uc815\ud574\uc57c \ud55c\ub2e4. \ub530\ub77c\uc11c 338\uc870\ub97c \uc2e0\uccad\ud558\uba74 \uc778\uc218\ub41c \ud68c\uc0ac\uc758 \ub0a9\uc138\uc758\ubb34\uc561\uc774 \uc99d\uac00\ub418\ub294 \ub2e8\uc810\uc774 \uc788\ub294 \ub300\uc2e0 \uc790\uc0b0\uc744 \uc778\uc218\ud55c \ub450\ubc88\uc9f8 \uc790\ud68c\uc0ac \uc790\uc0b0\uc758 \uc7a5\ubd80\uac00\uc561\uc740 \uc8fc\uc2dd\ub9e4\uc785\ub300\uae08\uc73c\ub85c \uc0c1\ud5a5\uc870\uc815\ub418\ub294 \uc7a5\uc810\uc774 \uc788\ub2e4.<\/p>\n

\ub3d9\uc870\ud56d\uc774 \ubc1c\ub3d9\ub420 \uacbd\uc6b0 \uacfc\uc138\uc0c1 \ud6a8\uacfc\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uc6b0\uc120 \uc778\uc218\ub41c \ud68c\uc0ac\ub294 \uc758\uc81c\uac00\uaca9\uc5d0 \ubaa8\ub4e0 \uc790\uc0b0\uc744 \uc0c8\ub85c\uc6b4 \uc790\ud68c\uc0ac\uc5d0\uac8c \ub9e4\uac01\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub418\uace0 \uc774\uc5d0 \ub530\ub77c \uc778\uc218\ub41c \ud68c\uc0ac\ub294 \uc591\ub3c4\uc190\uc775\uc744 \uc778\uc815\ud55c\ub2e4. \uc0c8\ub85c\uc6b4 \uc790\ud68c\uc0ac\ub294 \uc8fc\uc2dd\uc744 \uc778\uc218\ud55c \ubaa8\uae30\uc5c5\uc758 \uc8fc\uc2dd \uc7a5\ubd80\uac00\uc561(\uc8fc\uc2dd\ub9e4\uc785\ub300\uae08\uacfc \uc778\uc218\ud55c \ubd80\ucc44\uae08\uc561 \ub4f1)\uc744 \uc790\uae30 \uc790\uc0b0\uc758 \uc7a5\ubd80\uac00\uc561\uc73c\ub85c \ud55c\ub2e4.
\n338\uc870\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc8fc\uc2dd \ucde8\ub4dd\uac00\uaca9\uc774 \uc790\uc0b0 \uc7a5\ubd80\uac00\uc561\ubcf4\ub2e4 \ud6e8\uc52c \ub9ce\uc740 \uac70\ub798\uc5d0 \uc801\uc6a9\ub41c\ub2e4. \uc989 338\uc870\uac00 \uc801\uc6a9\ub418\uba74 \uc778\uc218\ub41c \ud68c\uc0ac\uc758 \uc7a5\ubd80\uac00\uc561\uc774 \uc8fc\uc2dd \ub9e4\uc785\uac00\uaca9\ub9cc\ud07c \uc0c1\ud5a5 \uc870\uc815\ub418\ub294 \ub300\uc2e0\uc5d0 \ubc95\uc778\uc138\ub97c \uba3c\uc800 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \ud6a8\uacfc\uac00 \uc788\ub2e4. \ub530\ub77c\uc11c \uc778\uc218\ub418\ub294 \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc21c\uc601\uc5c5\uc190\uc2e4\uc774 \uc0c1\ub2f9\ud558\uc5ec \uc758\uc81c \ub9e4\uac01\uc5d0 \ub530\ub978 \uc774\uc775\uc744 \ub9ce\uc740 \ubd80\ubd84 \uc0c1\uc1c4\ud560 \uc218 \uc788\uc5b4\uc57c 338\uc870\uac00 \uc720\ub9ac\ud558\ub2e4.<\/p>\n

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

07\/19\/2012 Column – Koreatown Daily \uc8fc\uc2dd\ud68c\uc0ac\uac00 \uc0ac\uc5c5\uccb4 \uc778\uc218 \ud558\ub294 \ubc29\ubc95\uc740 \ud574\ub2f9\uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \uc9c1\uc811 \uc790\uc0b0\uc744 \ub9e4\uc785\ud558\uac70\ub098 \uc8fc\uc2dd \ub9e4\uc785\uc744 \ud1b5\ud558\uc5ec \uc9c0\ubc30\uc801 \uc9c0\ubd84\uc744 \ucde8\ub4dd\ud560\uc218 \uc788\ub2e4. \uc8fc\uc2dd\ub9e4\uc785\uc744 \ud1b5\ud558\uc5ec \ud68c\uc0ac\ub97c \ucde8\ub4dd\ud558\uba74 \ubcc4\ub3c4\uc758 \uc790\ud68c\uc0ac\ub85c \uc720\uc9c0\ud558\uac70\ub098 \uc774 \ud68c\uc0ac\ub97c \uccad\uc0b0\ud558\uace0 \uc790\uc0b0\uc744 \uc9c1\uc811 \ud1b5\uc81c\ud560 \uc218 \uc788\ub2e4. \uc790\uc0b0\ub9e4\uc785(Asset Purchase) \uc790\uc0b0\uc744 \ub9e4\uac01\ud55c \uae30\uc5c5\uc740 \ub9e4\uac01\uc73c\ub85c \uc778\ud55c \uc190\uc775\uc744 \uc778\uc815\ud574\uc57c \ud558\ub294\ub370 \uac10\uac00\uc0c1\uac01\uc790\uc0b0\uc5d0 \ub300\ud574\uc11c\ub294 \uc774\uc804\uc5d0 \uc0c1\uac01\uacf5\uc81c\ud55c \uae08\uc561\uc744 \ud658\uc218\ud560 \uc218 \uc788\ub2e4. \ud55c\ud3b8 […]<\/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-509","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\/509","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=509"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/509\/revisions"}],"predecessor-version":[{"id":510,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/509\/revisions\/510"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}