6\/21\/2012 Column – Korea Daily<\/p>\n

\ubbf8 \ud569\uc911\uad6d\uc740 50\uac1c\uc758 \ub2e4\ub978 \uc9c0\uc5ed \uacf5\ub3d9\uccb4, \uc989 \uc8fc(the State)\ub4e4\uc758 \uc5f0\ubc29\uccb4\uc81c\ub85c \uc774\ub8e8\uc5b4\uc838 \uc788\ub2e4. \ub530\ub77c\uc11c \ubbf8\uad6d \uc0ac\ub78c\uc740 \ub204\uad6c\ub098 \uc5f0\ubc29\uc815\ubd80\uc640 \uc8fc\uc815\ubd80\uc5d0 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud558\ub294\ub370, \uc77c\ubc18\uc801\uc73c\ub85c \uc8fc \uac70\uc8fc\uc9c0\uc778 \uc8fc\uc5d0 \ud55c\ud574\ub3d9\uc548\uc758 \ubaa8\ub4e0 \uc218\uc785 (Worldwide income)\uc744 \ubcf4\uace0\ud558\uace0 \ub3d9\uc2dc\uc5d0 \ub2e4\ub978 \uc8fc\uc5d0 \ub0a9\ubd80\ud55c \uc138\uae08\uc5d0 \ub300\ud574 \uc138\uae08 credit\uc744 \uc2e0\uccad\ud558\uac8c \ub41c\ub2e4. \ub0a9\uc138\uc790\ub4e4\uc758 \uc5ec\uac74\uc5d0 \ub530\ub77c \uc5ec\ub7ec\uc8fc\uc5d0 \uc138\uae08\ubcf4\uace0\ub97c \ud574\uc57c \ud558\ub294 \uacbd\uc6b0\uac00 \uc0dd\uae30\uae30\ub3c4 \ud558\uace0 \uc8fc\uc815\ubd80 \uc138\uae08\ubcf4\uace0\ub97c \uba74\uc81c\ubc1b\uae30\ub3c4 \ud55c\ub2e4.<\/p>\n

\uc804\uccb4 50\uac1c\uc8fc \uc91141\uac1c \uc8fc\uc5d0\uc11c \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \ubd80\uacfc \ud558\ub294\ub370, New Hampshire\uc640 Tennessee\uc5d0\uc11c\ub294 \ubc30\ub2f9\uc18c\ub4dd\uacfc \uc774\uc790 \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uc138\uae08\uc774 \ubd80\uacfc\ub418\uace0, Florida, Alaska, Nevada, South Dakota, Washington, Texas \uadf8\ub9ac\uace0 Wyoming\uc740 \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \ubd80\uacfc \ud558\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n

\ub300\ubd80\ubd84\uc758 \uc8fc(34 states)\uc5d0\uc11c \ub204\uc9c4\uacfc\uc138\ub97c \ucc44\ud0dd\ud574\uc11c \uc218\uc785\uc774 \ub9ce\uc744\uc218\ub85d \ub354 \ub9ce\uc740 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \ubc18\uba74, Colorado 4.63%, Illinois 3%, Indiana 3.4%, Massachusetts 5.3%, Michigan 4.35%, Pennsylvania 3.07%, \uadf8\ub9ac\uace0 Utah 5% \ub4f1\uacfc \uac19\uc774 \uc218\uc785\uc5d0 \uc0c1\uad00\uc5c6\uc774 \uc77c\uc815\ud55c \uc138\uc728\uc744 \ucc45\uc815\ud558\ub294 \uc8fc\ub3c4 \uc788\ub2e4.<\/p>\n

1) \ub0a9\uc138\uc790\uac00 \uc2e4\uc81c\ub85c \uac70\uc8fc\ud558\ub294 \uc8fc \uc774\uc678\uc758 \ub2e4\ub978\uc8fc\uc5d0\uc11c \uc77c\ud558\ub294 \uacbd\uc6b0
\n\ub9cc\uc57d \ub0a9\uc138\uc790\uac00 New Jersey\uc5d0 \uc0b4\uba74\uc11c New York\uc73c\ub85c \ub9e4\uc77c \ucd9c\uadfc\ud55c\ub2e4\uace0 \ud55c\ub2e4\uba74, \ub0a9\uc138\uc790\uc758 \uc8fc \uac70\uc8fc\uc9c0\ub294 New Jersey\uac00 \ub418\uace0 \ub3d9\uc2dc\uc5d0 New York\uc5d0\uc11c\ub294 \ube44\uac70\uc8fc\uc790\uac00 \ub41c\ub2e4. \ub530\ub77c\uc11c \ub0a9\uc138\uc790\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \ubcf4\uace0\uc2dc New York\uc8fc\uc5d0 \ube44\uac70\uc8fc\uc790 \uc138\uae08\ubcf4\uace0\ub97c \ud1b5\ud558\uc5ec New York\uc5d0\uc11c \ubc8c\uc5b4\ub4e4\uc778 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uc2e0\uace0 \ud558\uc5ec\uc57c \ud558\uace0, \ub610\ud55c New Jersey\uc5d0 \uc8fc \uac70\uc8fc\uc790\ub85c\uc368 New York\uc5d0\uc11c \ubc8c\uc5b4\ub4e4\uc778 \uc18c\ub4dd\uc744 \ud3ec\ud568\ud55c \ubaa8\ub4e0 \uc218\uc785(Worldwide income)\uc744 \ubcf4\uace0\ud558\uc5ec\uc57c \ud55c\ub2e4. \ud55c\ud3b8 New Jersey \uc138\uae08 \ubcf4\uace0\uc2dc New York\uc5d0 \ub0a9\ubd80\ud55c \uc18c\ub4dd\uc138 \ubd80\ubd84\uc5d0 \ub300\ud558\uc5ec Credit\uc744 \uc2e0\uccad\ud560\uc218 \uc788\ub2e4.<\/p>\n

2) \ubd80\ubd80\uac00 \uac01\uac01 \ub2e4\ub978\uc8fc\uc5d0 \uc0b4\uace0 \ub2e4\ub978\uc8fc\uc5d0\uc11c \uc77c\ud558\ub294 \uacbd\uc6b0
\n\uc77c\ubc18\uc801\uc73c\ub85c \uacb0\ud63c\ud55c \ub0a9\uc138\uc790\ub4e4\uc740 \ubd80\ubd80\uacf5\ub3d9 \ubcf4\uace0\ub97c \ud558\ub294\uac83\uc774 \uc138\uae08\ubcf4\uace0\uc2dc \uac00\uc7a5 \uc720\ub9ac\ud558\uba70, \uc5f0\ubc29\uc815\ubd80\uc5d0 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc2dc \ubd80\ubd80\uacf5\ub3d9 \ubcf4\uace0\ub97c \ud55c \uacbd\uc6b0\uc5d0, \uc8fc\uc815\ubd80 \uc138\uae08\ubcf4\uace0\uc2dc\uc5d0\ub3c4 \uac19\uc740 \ubc29\ubc95\uc73c\ub85c \ubcf4\uace0\ud558\ub3c4\ub85d \ub300\ubd80\ubd84\uc758 \uc8fc\uc815\ubd80\uac00 \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/p>\n

\ub9cc\uc57d \ub0a9\uc138\uc790\uac00 California\uc5d0 \uac70\uc8fc\ud558\uba70 \uc77c\ud558\ub294 \ub3d9\uc548 \ubc30\uc6b0\uc790\uac00 Minnesota\uc5d0 \uc0b4\uba74\uc11c \uc77c\ud558\uace0 \uc788\ub2e4\uba74, California \uc18c\ub4dd\uc138 \uc2e0\uace0\uc2dc \ub0a9\uc138\uc790\ub294 California\uc758 \uac70\uc8fc\uc778 \uc73c\ub85c\uc11c \ud55c\ud574 \ub3d9\uc548\uc758 \ubaa8\ub4e0 \uc218\uc785\uc744 \ubcf4\uace0\ud574\uc57c \ud558\uba70 \ub3d9\uc2dc\uc5d0 \ubc30\uc6b0\uc790\ub294 California\uc758 \ube44\uac70\uc8fc\uc778\uc73c\ub85c\uc11c California\uc218\uc785\uc774 \uc5c6\ub2e4\uace0 \ubcf4\uace0\ud558\uba74 \ub41c\ub2e4. \uac19\uc740 \ubc29\ubc95\uc73c\ub85c Minnesota\uc18c\ub4dd\uc138 \uc2e0\uace0\uc2dc\uc5d0 \ubc30\uc6b0\uc790\ub294 \ud55c\ud574 \ub3d9\uc548\uc758 \ubaa8\ub4e0 \uc18c\ub4dd\uc744 Minnesota\uc5d0 \ubcf4\uace0\ud558\ub294 \ub3d9\uc548 \ub0a9\uc138\uc790\ub294 Minnesota\uc758 \ube44\uac70\uc8fc\uc778\uc73c\ub85c\uc11c Minnesota\uc5d0\uc11c\ub294 \uc5b4\ub5a0\ud55c \uc18c\ub4dd\ub3c4 \uc5c6\ub2e4\uace0 \ubcf4\uace0\ud558\uba74 \ub41c\ub2e4.<\/p>\n

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

6\/21\/2012 Column – Korea Daily \ubbf8 \ud569\uc911\uad6d\uc740 50\uac1c\uc758 \ub2e4\ub978 \uc9c0\uc5ed \uacf5\ub3d9\uccb4, \uc989 \uc8fc(the State)\ub4e4\uc758 \uc5f0\ubc29\uccb4\uc81c\ub85c \uc774\ub8e8\uc5b4\uc838 \uc788\ub2e4. \ub530\ub77c\uc11c \ubbf8\uad6d \uc0ac\ub78c\uc740 \ub204\uad6c\ub098 \uc5f0\ubc29\uc815\ubd80\uc640 \uc8fc\uc815\ubd80\uc5d0 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud558\ub294\ub370, \uc77c\ubc18\uc801\uc73c\ub85c \uc8fc \uac70\uc8fc\uc9c0\uc778 \uc8fc\uc5d0 \ud55c\ud574\ub3d9\uc548\uc758 \ubaa8\ub4e0 \uc218\uc785 (Worldwide income)\uc744 \ubcf4\uace0\ud558\uace0 \ub3d9\uc2dc\uc5d0 \ub2e4\ub978 \uc8fc\uc5d0 \ub0a9\ubd80\ud55c \uc138\uae08\uc5d0 \ub300\ud574 \uc138\uae08 credit\uc744 \uc2e0\uccad\ud558\uac8c \ub41c\ub2e4. \ub0a9\uc138\uc790\ub4e4\uc758 \uc5ec\uac74\uc5d0 \ub530\ub77c \uc5ec\ub7ec\uc8fc\uc5d0 \uc138\uae08\ubcf4\uace0\ub97c \ud574\uc57c \ud558\ub294 \uacbd\uc6b0\uac00 \uc0dd\uae30\uae30\ub3c4 […]<\/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-521","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\/521","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=521"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/521\/revisions"}],"predecessor-version":[{"id":522,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/521\/revisions\/522"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}