3\/29\/2012 Column – Koreatown Daily<\/p>\n

2011\ub144\uc5d0\ub294 \ub9ce\uc740 \ubd84\ub4e4\uc774 \uacbd\uc81c \ubd88\ud669\uc73c\ub85c \uc778\ud558\uc5ec \uc8fc\ud0dd\uc5d0 \ub300\ud55c \uc735\uc790\uae08\uc744 \uac1a\uc9c0 \ubabb\ud558\uc5ec \ubd80\ucc44 \ud0d5\uac10(Canceled Debts) \uacfc \uc720\uae30(Abandonments)\uc640 \uad00\ub828\ub41c \uc77c\uc744 \uacbd\ud5d8\ud558\uc5ec \uc138\uae08\ubcf4\uace0\uc5d0 \uc5b4\ub5bb\uac8c \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc9c0\uc5d0 \ub300\ud55c \ubb38\uc758\uac00 \ub9ce\uc544 \uba87\uac00\uc9c0 \uc0ac\ub840\ub97c \ub4e4\uc5b4\ubcf4\uace0\uc790 \ud55c\ub2e4.<\/p>\n

\uc0ac\ub840 1) \uc7ac\uc735\uc790\uc758 \ubd80\ucc44 \ud0d5\uac10
\n2005\ub144\uc5d0 P\ub294 \uc9d1\uc744 315K\uc5d0 \uc0ac\uc11c 15K \ub2e4\uc6b4 \ud398\uc774\uba3c\ud2b8\ub97c \ud558\uace0 300K\uc758 \ubaa8\uae30\uc9c0\uc735\uc790\ub97c \uc5bb\uc5c8\ub2e4. \uc774 \ubaa8\uae30\uc9c0 \uc735\uc790\ub294 \uc9d1\uc774 \ub2f4\ubcf4\ubb3c\uc774\ub2e4. 2006\ub144\uc5d0 P\ub294 2\ucc28 \ubaa8\uae30\uc9c0 \ub300\ucd9c\uc744 50K \ubc1b\uc544 \ucc28\uace0\ub97c \uc99d\ucd95\ud558\ub294\ub370 \uc0ac\uc6a9\ud558\uc600\ub2e4.<\/p>\n

2011\ub144\uc5d0 1\ucc28 2\ucc28 \ubaa8\uae30\uc9c0 \uc735\uc790\uac00 325K \uc77c\ub54c P\ub294 1,2\ucc28\ub97c \ud569\ud558\uc5ec 400K \ud55c\uac1c\uc758 \uc735\uc790\ub85c \uc7ac\uc735\uc790\ubc1b\uc558\ub2e4. \uc7ac\uc735\uc790\ub2f9\uc2dc \uc9d1\uc758 \uac00\uce58\ub294 430K \uc600\uace0 \ucd94\uac00\ub85c \ubc1b\uc740 \ub300\ucd9c\uae08 75K(400K-325K)\ub97c \uac1c\uc778 \ud06c\ub808\ub527 \uce74\ub4dc \ubd80\ucc44\uc640 \uc790\ub140\uc758 \ud559\uc790\uae08 \uc0c1\ud658\uc5d0 \uc0ac\uc6a9\ud558\uc600\ub2e4.
\n\uc7ac\uc735\uc790\ud6c4 P\uc758 \uc8fc\uac70\uc8fc\uc9c0 \uc735\uc790\uc758 \uc790\uaca9\uc744 \uac16\ucd98 \uae08\uc561\uc740 325K \uc774\ub2e4. \uc65c\ub0d0\ud558\uba74 \uc7ac\uc735\uc790\ub85c \ubc1b\uc740 \ubd80\ucc44\ub294 \uc7ac\uc735\uc790\ud558\uae30\uc804 \uad6c \ubaa8\uae30\uc9c0 \uc6d0\uae08\ubcf4\ub2e4 \ub9ce\uc9c0 \uc54a\uc544\uc57c \ud55c\ub2e4.<\/p>\n

\uc7ac\uc735\uc790\ub85c \ubd80\ud130 \ubc1b\uc740 \ucd94\uac00\uc801\uc778 \uc735\uc790\uae08\uc561\uc774 \uc8fc\uac70\uc8fc\uc9c0 \uc735\uc790\uae08\uc561\uc758 \uc790\uaca9\uc744 \uac16\ucd94\uae30 \uc704\ud574\uc11c\ub294 \uc9d1\uc8fc\ud0dd(Main Home)\uc744 \uad6c\uc785\ud558\uac70\ub098 \uac74\ucd95\ud558\uac70\ub098 \uc99d\ucd95\ud558\ub294\ub370 \uc0ac\uc6a9\ub418\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n

\uc0ac\ub840 2) \uc7ac\uc735\uc790\uc758 \ubd80\ucc44 \ud0d5\uac10
\nB\ub294 880K\uc758 \uc8fc\ud0dd\uc744 \uad6c\uc785\ud560\ub54c 800K\uc758 Recourse(\uac1c\uc778\uc801\uc73c\ub85c \ucc45\uc784\uc774 \uc788\ub294) \uc735\uc790 800K\ub97c \uc5bb\uc5c8\ub2e4. \uc8fc\ud0dd\uc758 FMV(Fair Market Value:\uc2dc\uc7a5 \uac00\uce58)\uac00 1\ubc31\ub9cc\ubd88\uc77c\ub54c B\ub294 850K\uc758 \uc7ac\uc735\uc790\ub97c \uc5bb\uc5c8\ub2e4. \uc7ac\uc735\uc790 \ub2f9\uc2dc \uc624\ub9ac\uc9c0\ub0a0 \ubaa8\uae30\uc9c0 \uc735\uc790\uae08\uc561\uc740 740K\uc774\uc5c8\ub2e4. B\ub294 110K(850K-740K)\ub97c \uac1c\uc778 \ud06c\ub808\ub527 \uce74\ub4dc\uc640 \uc0c8 \uc790\ub3d9\ucc28 \uad6c\uc785\uc744 \uc704\ud574 \uc0ac\uc6a9\ud558\uc600\ub2e4.<\/p>\n

\uc7ac\uc735\uc790 2\ub144\ud6c4, B\ub294 \uc9c1\uc7a5\uc744 \uc783\uace0 \ub2e4\ub978 \uc9c1\uc7a5\uc744 \uad6c\ud560\uc218 \uc5c6\uc5c8\ub2e4. B\uc758 \uc8fc\ud0dd \uac00\uce58\uac00 \ud558\ub77d\ud558\uc5ec 700K\uc640 750K \uc0ac\uc774\ub85c \ub5a8\uc5b4\uc84c\ub2e4. \uc740\ud589\uc740 \uadf8 \uc8fc\ud0dd\uc744 735K\uc5d0 \uc20f \uc138\uc77c\ud558\uae30\ub85c \ud558\uace0 850K\uc758 \ub098\uba38\uc9c0 115K\ub97c \ucca0\ud68c\ud574 \uc8fc\uc5c8\ub2e4. \uc21c\uc11c \ubc95\uce59(Ordering Rule)\uc5d0 \ub530\ub77c B\ub294 \uc624\uc9c1 5K\ub9cc \uc735\uc790\ub97c \ucca0\ud68c \ubc1b\uc744\uc218 \uc788\uace0 (115K-110K) \ub098\uba38\uc9c0 110K\ub294 \uac1c\uc778\uc138\uae08 \ubcf4\uace0 \uc591\uc2dd 1040 Other Income \uc5d0 \ud3ec\ud568\ub418\uc57c \ud55c\ub2e4.<\/p>\n

\ucca0\ud68c\ub41c \uc735\uc790\uc758 \uc77c\ubd80 \ud639\uc740 \uc804\ubd80\uac00 \uc218\uc785\uc73c\ub85c \uac04\uc8fc\ub418\uc9c0 \uc54a\uae30 \uc704\ud574\uc11c\ub294 \uc591\uc2dd 982\ub97c \ud1b5\ud558\uc5ec \ubcf4\uace0\ud574\uc57c\ud55c\ub2e4.<\/p>\n

\uc0ac\ub840 3) \uc720\uae30(Abandonment)
\nA\ub294 2007\ub144 200K\uc5d0 \uc9d1\uc744 \uad6c\uc785\ud558\uc600\uace0 Non Recourse \ubd80\ucc44(\uac1c\uc778\uc801\uc73c\ub85c \ucc45\uc784\uc774 \uc5c6\ub294 \ubd80\ucc44) 200K \uc735\uc790\ubc1b\uc558\ub2e4. 2011\ub144 A\ub294 \uc9c1\uc7a5\uc744 \uc783\uc5b4 \ubaa8\uae30\uc9c0 \ub0a9\ubd80\ub97c \ud560\uc218 \uc5c6\uac8c \ub418\uc5c8\ub2e4. \ubaa8\uae30\uc9c0 \uc794\uc561\uc774 185K\uc774\uace0 \uc8fc\ud0dd\uc758 \uc2dc\uc7a5\uac00\uaca9\uc774 150K\ub77c A\ub294 \ubc84\ub9ac\uae30\ub85c (Abandon) \uacb0\uc815\ud558\uace0 2011\ub144 7\uc6d4 1\uc77c\uc5d0 \uc9d1\uc744 \ub5a0\ub0ac\ub2e4.<\/p>\n

A\ub294 \uac1c\uc778\uc801\uc73c\ub85c \uc735\uc790\uc5d0 \ub300\ud55c \ucc45\uc784\uc774 \uc5c6\uae30 \ub54c\ubb38\uc5d0 \uc720\uae30(Abandonment)\ub294 \uc138\uc77c \ub610\ub294 \uad50\ud658\uacfc \uac19\uc740 \ucde8\uae09\uc744 \ud574\uc57c \ud55c\ub2e4. A\uc758 \uc9d1\uc5d0 \ub300\ud55c \uc6d0\uac00(Adjusted Basis)\ub294 200K\uc774\uae30 \ub54c\ubb38\uc5d0 2011\ub144\uc5d0 15K(200K-185K)\uc758 \uacf5\uc81c\ud560\uc218 \uc5c6\ub294 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud588\ub2e4. (\ub9cc\uc57d A\uc758 \uc6d0\uac00\uac00 \uc735\uc790\uae08\uc561\ubcf4\ub2e4 \uc791\uc744 \uacbd\uc6b0 \uc774\uc775\uc774 \ubc1c\uc0dd\ud558\ub294\ub370 \uc774\ub294 \uc218\uc785\uc5d0 \ud3ec\ud568\ub418\uc57c \ud55c\ub2e4.) 2012\ub144 \uc740\ud589\uc774 \uc9d1\uc744 Foreclosure\ub97c \ud574\ub3c4 A\ub294 \ud3ec\ud074\ub85c\uc838 \uc138\uc77c\uc5d0 \uc774\uc775\uc774\ub098 \uc190\ud574\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294\ub2e4. A\uac00 \uadf8 \uc735\uc790 \uae08\uc561\uc5d0 \ub300\ud574 \uac1c\uc778\uc801\uc73c\ub85c \ucc45\uc784\uc774 \uc5c6\uae30 \ub54c\ubb38\uc774\uace0 \ubd80\ucc44 \ud0d5\uac10\uc5d0 \ub300\ud55c \uc774\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n

\uc8fc\ud0dd\uc5d0 \ub300\ud55c \ubd80\ucc44\ud0d5\uac10\uacfc \uc720\uae30\uc758 \uacbd\uc6b0\ub294 2011\ub144 \uc138\uc81c\uc0c1\uc73c\ub85c \uc5ec\ub7ec\uac00\uc9c0 \uc601\ud5a5\uc774 \uc788\uc5b4 \uc138\uc2ec\ud55c \uc8fc\uc758\uac00 \uc694\ub9dd\ub41c\ub2e4.<\/p>\n

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

3\/29\/2012 Column – Koreatown Daily 2011\ub144\uc5d0\ub294 \ub9ce\uc740 \ubd84\ub4e4\uc774 \uacbd\uc81c \ubd88\ud669\uc73c\ub85c \uc778\ud558\uc5ec \uc8fc\ud0dd\uc5d0 \ub300\ud55c \uc735\uc790\uae08\uc744 \uac1a\uc9c0 \ubabb\ud558\uc5ec \ubd80\ucc44 \ud0d5\uac10(Canceled Debts) \uacfc \uc720\uae30(Abandonments)\uc640 \uad00\ub828\ub41c \uc77c\uc744 \uacbd\ud5d8\ud558\uc5ec \uc138\uae08\ubcf4\uace0\uc5d0 \uc5b4\ub5bb\uac8c \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc9c0\uc5d0 \ub300\ud55c \ubb38\uc758\uac00 \ub9ce\uc544 \uba87\uac00\uc9c0 \uc0ac\ub840\ub97c \ub4e4\uc5b4\ubcf4\uace0\uc790 \ud55c\ub2e4. \uc0ac\ub840 1) \uc7ac\uc735\uc790\uc758 \ubd80\ucc44 \ud0d5\uac10 2005\ub144\uc5d0 P\ub294 \uc9d1\uc744 315K\uc5d0 \uc0ac\uc11c 15K \ub2e4\uc6b4 \ud398\uc774\uba3c\ud2b8\ub97c \ud558\uace0 300K\uc758 \ubaa8\uae30\uc9c0\uc735\uc790\ub97c \uc5bb\uc5c8\ub2e4. \uc774 \ubaa8\uae30\uc9c0 […]<\/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-557","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\/557","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=557"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/557\/revisions"}],"predecessor-version":[{"id":558,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/557\/revisions\/558"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}