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

\ub0a9\uc138\uc790\uac00 \ubd80\ub3d9\uc0b0 \ub610\ub294 \ub3d9\uc0b0\uc758 \ucc98\ubd84 \uc2dc \ub192\uc740 \uc774\uc724\uc744 \ub0a8\uae30\uace0 \ucc98\ubd84\ud55c \uacbd\uc6b0\uc5d0 \uac00\uc7a5 \uc5fc\ub824\ub418\ub294 \ubd80\ubd84\uc774 \uc544\ub9c8\ub3c4 \uc138\uae08 \ubb38\uc81c\uc77c \uac83\uc774\ub2e4. \ubbf8\uad6d\uc758 \uc18c\ub4dd\uc138\ub294 \ub204\uc9c4\uc138\uc728\uc774 \uc801\uc6a9\ub418\uae30 \ub54c\ubb38\uc5d0 \ud3c9\uc18c\uc5d0 \uc800\uc18c\ub4dd\uce35\uc73c\ub85c \ubd84\ub958\ub418\ub294 \uc0ac\ub78c\uc77c\uc9c0\ub77c\ub3c4 \ud2b9\uc815\ud55c \ud574\uc5d0 \ub9ce\uc740 \uc18c\ub4dd\uc774 \uc0dd\uae30\uba74 \ub204\uc9c4\uc138\uc728\uc774 \uc801\uc6a9\ub418\uc5b4 \ud3c9\uc18c\ubcf4\ub2e4 \uc544\uc8fc \ub193\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0\uc5d0 \uc18c\ub4dd\uc744 \ub2e4\ub978 \ud68c\uacc4\uc5f0\ub3c4\ub85c \ubd84\uc0b0\uc2dc\ucf1c \ubcf4\ub2e4 \ub0ae\uc740 \uc138\uc728\ub85c \uc138\uae08\uc744 \ub0bc \uc218 \uc788\ub294 \ud560\ubd80 \ud310\ub9e4\ub77c\ub294 \ubc29\ubc95\uc774 \uc788\ub2e4.<\/p>\n

\ud560\ubd80 \ud310\ub9e4\ub780 \ub3d9\uc0b0\uc774\ub098 \ubd80\ub3d9\uc0b0\uc758 \uc591\ub3c4 \uc2dc \uc774\uc775\uae08\uc774 \ubc1c\uc0dd\ud560 \ub54c, \uc591\ub3c4\uac00\uc561\uc744 \ud55c \ubc88\uc5d0 \ubaa8\ub450 \uc218\ub839\ud558\uc9c0 \uc54a\uace0 \ubbf8\ub798\uc5d0 \ub098\ub204\uc5b4\uc11c \uc218\ub839\ud558\uac8c \ub418\ub294 \uacbd\uc6b0, \uc801\uc5b4\ub3c4 1\ud68c\ubd84\uc758 \ud560\ubd80\uae08\uc744 \uc591\ub3c4\uac00 \ubc1c\uc0dd\ud55c \ud68c\uacc4\uc5f0\ub3c4\uac00 \uc544\ub2cc \uadf8 \ub2e4\uc74c \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc9c0\ubd88\ud558\uac8c \ub418\ub294 \uacbd\uc6b0\ub97c \uc758\ubbf8\ud55c\ub2e4. \ud560\ubd80 \ud310\ub9e4\ub85c \ubd80\ub3d9\uc0b0\uc744 \uc591\ub3c4\ud588\uc744 \ub54c, \ub0a9\uc138\uc790\ub294 \ub9e4\ub144 \uc591\ub3c4\ub85c\ubd80\ud130 \ubc1c\uc0dd\ud55c \uc21c \uc774\uc775 \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c\ub9cc \uc218\uc785\uc73c\ub85c \ud3ec\ud568\uc2dc\ucf1c \ubcf4\uace0\ud558\uba74 \ub41c\ub2e4. \uc989 \ub0a9\uc138\uc790\ub294 \uc5f0\ubc29 \uad6d\uc138\uccad \uc591\uc2dd 6252\ub97c \uc774\uc6a9\ud558\uc5ec \uc591\ub3c4\uac00 \ubc1c\uc0dd\ud55c \ub2f9 \ud574\uc758 \ud560\ubd80 \ud310\ub9e4\ub85c\ubd80\ud130\uc758 \uc774\uc775\uacfc \ub9e4\ub144 \ubc1b\ub294 \ud560\ubd80\uae08\uc73c\ub85c\ubd80\ud130\uc758 \uc774\uc775 \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c\ub9cc \uc218\uc785\uc744 \ubcf4\uace0\ud558\uac8c \ub41c\ub2e4.<\/p>\n

\uc608\ub97c \ub4e4\uc5b4, Mr. Kim \uc774 2009\ub144\uc5d0 $40,000\uc5d0 \ud1a0\uc9c0(Land)\ub97c \uad6c\uc785\ud588\uace0, \uc774\ub97c 2011\ub144\uc5d0 $100,000\uc5d0 \ud314\uc558\ub2e4\uace0 \uac00\uc815\ud574\ubcf4\uc790.<\/p>\n

\ub530\ub77c\uc11c Mr. Kim\uc740 \uc591\ub3c4 \ucc28\uc561\uc73c\ub85c $60,000\uc758 \uc774\uc775\uc744 \ubcf4\uac8c \ub418\uc5c8\ub2e4. \uc774\ub54c \uad6c\ub9e4\uc790\uac00 \ud55c\ubc88\uc5d0 \uc774\ub97c \ub2e4 \uc9c0\ubd88\ud560 \uc218 \uc5c6\uc5b4 \uacc4\uc57d\uae08\uc73c\ub85c $20,000\uc744 \uba3c\uc800 \uc9c0\uae09\ud558\uace0 \ub098\uba38\uc9c0 $80,000\uc5d0 \ub300\ud574\uc11c\ub294 2012\ub144 1\uc6d4\ubd80\ud130 \ub9e4\ub144 $20,000\uc529 \ub124 \ubc88\uc5d0 \ub098\ub204\uc5b4 \uc9c0\ubd88 \ud558\uae30\ub85c \ud558\uace0 \uc774\uc790\ub85c \uc5f0 8%\uc529 \ub530\ub85c \uc9c0\uae09\ud558\uae30\ub85c \ud588\ub2e4\uba74, Mr. Kim\uc758 \ucd1d \uc774\uc775\ub960\uc774 60%\uac00 \ub418\uba70, \ub9e4\ub144 $20,000\uc758 \ud560\ubd80\uae08\uc744 \ubc1b\uc744 \ub54c\ub9c8\ub2e4 $12,000($20,000 x 60%)\uc529 \uc774\uc775\uc73c\ub85c \ubcf4\uace0\ud558\uba74 \ub41c\ub2e4. \uc774\uc640 \ub354\ubd88\uc5b4 \uc5f0 8%\uc5d0 \ud574\ub2f9\ud558\ub294 \uc774\uc790\ub294 \ub530\ub85c \uacc4\uc0b0\ud558\uc5ec \uc740\ud589\uc5d0\uc11c \ubc1b\ub294 \uc774\uc790\uc218\uc785\uacfc \uac19\uc740 \ubc29\ubc95\uc73c\ub85c \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0\uc2dc \ud3ec\ud568\ud558\uc5ec \ud568\uaed8 \ubcf4\uace0\ud558\uba74 \ub41c\ub2e4.<\/p>\n

\ud560\ubd80 \ud310\ub9e4\uc5d0 \ud574\ub2f9\ud558\ub294 \uac70\ub798 \uc2dc \ub2f9 \ud574\uc758 \uc138\uae08\ubcf4\uace0 \ub9c8\uac10\uc77c (\uc5f0\uc7a5 \ubcf4\uace0 \ub9c8\uac10\uc77c \ud3ec\ud568) \uc774\uc804\uc5d0 \ud560\ubd80 \ud310\ub9e4\uc5d0 \uad00\ud55c \ubc29\ubc95\uc744 \ub0a9\uc138\uc790\uac00 \uc790\ubc1c\uc801\uc73c\ub85c \ucc44\ud0dd\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0 \ud560\ubd80 \ud310\ub9e4 \ubcf4\uace0 \ubc29\uc2dd\uc5d0 \uc900\ud558\uc5ec \uc138\uae08\ubcf4\uace0\ub97c \uc791\uc131\ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n

\uc989, \ud560\ubd80 \ud310\ub9e4 \ubc29\ubc95\uc744 \ucc44\ud0dd\ud558\uc9c0 \uc54a\ub294 \ub0a9\uc138\uc790\ub294 \uc591\ub3c4\uac00 \ubc1c\uc0dd\ud55c \ub2f9\ud574\uc5d0 \ubaa8\ub4e0 \uc774\uc775\uae08\uc744 \ubcf4\uace0\ud558\uc5ec\uc57c \ud55c\ub2e4. \ud560\ubd80 \ud310\ub9e4 \ubc29\ubc95\uc740 \uc190\uc2e4\uc744 \uc785\uc740 \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9\ub418\uc9c0 \uc54a\uc73c\uba70, \uc99d\uad8c\uacfc \ud68c\uc0ac\ucc44\uc640 \uac19\uc740 \uc720\uac00 \uc99d\uad8c\uc758 \uac70\ub798 \ub610\ub294 \ubb3c\uac74 \uc774\ub098 \ubb3c\ud488\uc758 \uac70\ub798\ub85c\ubd80\ud130\uc758 \uc774\uc775\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc0ac\uc6a9\ub420 \uc218 \uc5c6\ub2e4.<\/p>\n

\uc774 \ub54c \ud560\ubd80 \ud310\ub9e4\ub85c\ubd80\ud130 \ubc1c\uc0dd\ud558\ub294 \uc774\uc790 \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 \uc77c\ubc18 \uc774\uc790 \uc218\uc785\uacfc \uac19\uc740 \ubc29\ubc95\uc73c\ub85c \ud568\uaed8 \ubcf4\uace0\ud558\uba74 \ub41c\ub2e4. \ub9cc\uc57d \ud560\ubd80 \ud310\ub9e4 \uacc4\uc57d \uc2dc \uc801\uc808\ud55c \uc774\uc790\uc5d0 \uad00\ud55c \uacc4\uc57d\uc774 \uc5c6\ub2e4\uba74, \ud560\ubd80\uae08\uc73c\ub85c \ubc1b\ub294 \uc218\ub839\uc561\uc744 \uc774\uc790\uac00 \ud3ec\ud568\ub41c \uae08\uc561\uc73c\ub85c \ubcf4\uace0 \uc5f0\ubc29\uc815\ubd80\uac00 \uc815\ud55c \uc774\uc790\uc728 (AFR)\ub85c \ub2e4\uc2dc \uacc4\uc0b0\ud558\uc5ec \uc2e4\uc81c \uc591\ub3c4\uc561\uacfc \uc774\uc790 \ubd80\ubd84\uc5d0 \ub300\ud55c \ubd80\ubd84\uc744 \ub530\ub85c \uacc4\uc0b0\ud558\uc5ec \ubcf4\uace0\ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n

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

07\/19\/2012 Column – Korea Daily \ub0a9\uc138\uc790\uac00 \ubd80\ub3d9\uc0b0 \ub610\ub294 \ub3d9\uc0b0\uc758 \ucc98\ubd84 \uc2dc \ub192\uc740 \uc774\uc724\uc744 \ub0a8\uae30\uace0 \ucc98\ubd84\ud55c \uacbd\uc6b0\uc5d0 \uac00\uc7a5 \uc5fc\ub824\ub418\ub294 \ubd80\ubd84\uc774 \uc544\ub9c8\ub3c4 \uc138\uae08 \ubb38\uc81c\uc77c \uac83\uc774\ub2e4. \ubbf8\uad6d\uc758 \uc18c\ub4dd\uc138\ub294 \ub204\uc9c4\uc138\uc728\uc774 \uc801\uc6a9\ub418\uae30 \ub54c\ubb38\uc5d0 \ud3c9\uc18c\uc5d0 \uc800\uc18c\ub4dd\uce35\uc73c\ub85c \ubd84\ub958\ub418\ub294 \uc0ac\ub78c\uc77c\uc9c0\ub77c\ub3c4 \ud2b9\uc815\ud55c \ud574\uc5d0 \ub9ce\uc740 \uc18c\ub4dd\uc774 \uc0dd\uae30\uba74 \ub204\uc9c4\uc138\uc728\uc774 \uc801\uc6a9\ub418\uc5b4 \ud3c9\uc18c\ubcf4\ub2e4 \uc544\uc8fc \ub193\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0\uc5d0 \uc18c\ub4dd\uc744 \ub2e4\ub978 \ud68c\uacc4\uc5f0\ub3c4\ub85c \ubd84\uc0b0\uc2dc\ucf1c \ubcf4\ub2e4 \ub0ae\uc740 \uc138\uc728\ub85c […]<\/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-513","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\/513","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=513"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/513\/revisions"}],"predecessor-version":[{"id":514,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/513\/revisions\/514"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}