10\/27\/2011 Column – Korea Daily<\/p>\n

\uc774\ubbf8 \ub9ce\uc740 \ub0a9\uc138\uc790\ub4e4\uc774 1997\ub144 5\uc6d46\uc77c \uc774\ud6c4\uc5d0 \ucc98\ubd84\ub41c \uc8fc\uac70\uc8fc\uc9c0\uc5d0 \ud55c\ud558\uc5ec $250,000(\ubd80\ubd80\uacf5\ub3d9\ubcf4\uace0 \uc2dc $500,000)\uae4c\uc9c0\uc758 \uc8fc\ud0dd\ucc98\ubd84\uc774\uc775\uc744 \uba74\uc138 \ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \ub610\ud55c \ud63c\uc778\uad00\uacc4\uac00 \uc544\ub2c8\ub77c \ud560\uc9c0\ub77c\ub3c4 \ud568\uaed8 \uc8fc\ud0dd\uc744 \uc18c\uc720\ud558\uace0 \uc788\ub2e4\uba74 \uac01\uac01 $250,000\uae4c\uc9c0 \uba74\uc138\ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uc798 \uc54c\uace0 \uc788\uc744 \uac83\uc774\ub2e4.<\/p>\n

\ucd5c\ub300 \uba74\uc138\ud61c\ud0dd\uc744 \ubc1b\uae30 \uc704\ud574\uc11c \ub0a9\uc138\uc790\ub294 \ubc18\ub4dc\uc2dc \uc8fc\ud0dd\uc744 \uc18c\uc720\ud558\uace0 \uc788\uc5b4\uc57c \ud558\uace0, \uc8fc\ud0dd\uc744 \ucc98\ubd84\ud558\uae30\uc804 5\ub144 \ub3d9\uc548 \uc801\uc5b4\ub3c4 2\ub144 \uc774\uc0c1\uc744 \uc8fc\uac70\uc8fc\uc9c0\ub85c \uc0b4\uc544\uc57c \ud55c\ub2e4. \ub530\ub77c\uc11c, \ub0a9\uc138\uc790\uac00 \uc774 \uaddc\uc815\uc744 \uc798 \uc774\uc6a9\ud55c\ub2e4\uba74 \uc2e4\uc81c\ub85c2\ub144\ub9c8\ub2e4 \uba74\uc138\ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4.<\/p>\n

\uadf8\ub7f0\ub370 \uacbd\uc6b0\uc5d0 \ub530\ub77c\uc11c\ub294 2\ub144\uc774\ub77c\ub294 \uae30\uac04\uc744 \ub2e4 \ucc44\uc6b0\uc9c0 \uc54a\uace0 \ub0a9\uc138\uc790\uac00 \uc77c\ubd80 \uba74\uc138\ud61c\ud0dd\uc744 \ubcfc \uc218 \uc788\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc608\uc678\uaddc\uc815\ub4e4\uc774 \uc788\ub2e4.<\/p>\n

1) \uc9c1\uc7a5\uc774\uc804\uc73c\ub85c \ucd9c\uadfc \uac70\ub9ac\uac00 50\ub9c8\uc77c \uc774\uc0c1 \uba40\uc5b4\uc9c0\uac8c \ub418\uba74 \uba74\uc138 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4. \ub3d9\uc77c\ud55c \uc9c1\uc7a5\uc548\uc5d0\uc11c\uc758 \uc774\uc804, \uc0c8\ub85c\uc6b4 \uc9c1\uc7a5 \ud639\uc740 \uc790\uc601\uc5c5\uc744 \uc0c8\ub86d\uac8c \uc2dc\uc791\ud55c \uacbd\uc6b0\uac00 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n

2) \ubcf8\uc778, \ubc30\uc6b0\uc790 \ud639\uc740 \ud568\uaed8 \uac70\uc8fc\ud558\ub294 \uac00\uc871 \uc77c\uc6d0 \ub4f1\uc758 \uac74\uac15\uc0c1\uc758 \uc774\uc720\ub85c \uc758\uc0ac\ub85c\ubd80\ud130 \uc9c8\ubcd1\uc774\ub098 \uc0c1\ud574\uc758 \uc9c4\ub2e8\uc744 \ubc1b\uc544 \uce58\ub8cc\uc758 \ubaa9\uc801\uc73c\ub85c \ubd80\ub4dd\uc774 \uc9d1\uc744 \ud314\uace0 \uc774\uc0ac\ud558\ub294 \uacbd\uc6b0\ub3c4 \ud574\ub2f9\ub41c\ub2e4.<\/p>\n

\ud2b9\ud788, \uc694\uc591\uc6d0(nursing home)\uc73c\ub85c \uc774\uc0ac\uac00\ub294 \ub0a9\uc138\uc790\ub4e4\uc740 \uc8fc\ud0dd\ucc98\ubd84\uc804 5\ub144 \ub3d9\uc548 \uc18c\uc720\ud558\uace0 \uac70\uc8fc\ud574\uc57c \ud558\ub294 \uae30\uac04\uc7742\ub144\uc774 \uc544\ub2c8\uace0 1\ub144 \uc774\uc0c1\uc774\uba74 \uba74\uc138\ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \uc694\uc591\uc6d0\uc5d0\uc11c \uac70\uc8fc\ud55c \uae30\uac04\uc774 \uc9d1\uc5d0\uc11c \uac70\uc8fc\ud55c \uac83\uacfc \ub3d9\uc77c\ud558\uac8c \uac04\uc8fc\ub418\uc5b4\uc9c8 \uc218 \uc788\ub2e4.<\/p>\n

3) \uc0ac\ub9dd, \uc7ac\ud574, \uc774\ud63c, \uc30d\ub465\uc774 \ucd9c\uc0b0, \ub610\ub294 \uc9c1\uc7a5\ud574\uace0 \ub4f1 \uc608\uce21 \ubd88\uac00\ub2a5\ud55c \uc0c1\ud669\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0\ub3c4 \ubd80\ubd84\uc801\uc73c\ub85c \uba74\uc138\ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4.<\/p>\n

\ubd80\ubd84\uba74\uc138 \ud61c\ud0dd\uc740 \uc8fc\ud0dd\uc744 \ucc98\ubd84\ud558\uae30 \uc804 \uba87 \ub2ec \ub3d9\uc548 \uac70\uc8fc\ud588\ub294 \uc9c0\ub85c \uacc4\uc0b0\ub418\ub294\ub370, \uc608\ub97c \ub4e4\uc5b4 \ub3c5\uc2e0\uc778 \ub0a9\uc138\uc790\uac00 12 \ub2ec\uc744 \uac70\uc8fc\ud558\uace0 \uac74\uac15\uc0c1\uc758 \uc774\uc720\ub85c \ubd80\ub4dd\uc774 \uc8fc\ud0dd\uc744 \ucc98\ubd84\ud55c \uacbd\uc6b0 12\/24 X $250,000 = $125,000\uae4c\uc9c0\uc758 \uc8fc\ud0dd\ucc98\ubd84\uc774\uc775\uc5d0 \ub300\ud574 \uba74\uc138\ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4.<\/p>\n

\uc774\uc640\ub294 \ubc18\ub300\ub85c \uacbd\uc6b0\uc5d0 \ub530\ub77c\uc11c\ub294 \uba74\uc138\ud61c\ud0dd\uc744 \ub2e4 \ubc1b\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0\ub3c4 \uc788\ub294\ub370, \ubc14\ub85c \ud648 \uc624\ud53c\uc2a4\ub97c \uc774\uc6a9\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc8fc\uac70\uc8fc\uc9c0\uc5d0 \ub300\ud574 \uac10\uac00\uc0c1\uac01\ubd84\uc744 \uacf5\uc81c\ud55c \ub9cc\ud07c \uba74\uc138\ud61c\ud0dd\uc774 \uc904\uc5b4\ub4e4\uac8c \ub41c\ub2e4.<\/p>\n

\uc608\ub97c \ub4e4\uc5b4 \ubd80\ubd80\uac00 $100,000\uc9dc\ub9ac \uc8fc\ud0dd\uc744 \uad6c\uc785\ud574 \uc0b4\ub2e4\uac00 10\ub144 \ud6c4 $600,000\uc5d0 \ucc98\ubd84\ud588\ub2e4\uace0 \uac00\uc815\ud558\uc790. \uadf8 \ub3d9\uc548 \uc8fc\ud0dd\uc758 \uc77c\ubd80\ub97c \uac1c\uc778\uc0ac\uc5c5\uc744 \uc704\ud574 \uc0ac\uc6a9\ud558\uace0, \uc9c0\ub09c 10\ub144 \ub3d9\uc548 \uc138\uae08\ubcf4\uace0 \uc2dc $50,000\uc744 \uac10\uac00\uc0c1\uac01\uc744 \ud1b5\ud574 \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac \ud588\ub2e4\uba74, \ubd80\ubd80\ub294 $450,000($600,000-$100,000-$50,000)\uc5d0 \ub300\ud55c \uc8fc\ud0dd\ucc98\ubd84\uc774\uc775\uc5d0 \ub300\ud574 \uba74\uc138 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc73c\ub098, \uac10\uac00\uc0c1\uac01\uc73c\ub85c \ucc98\ub9ac\ud55c $50,000\uc5d0 \ub300\ud574\uc11c\ub294 25% \ud22c\uc790\uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\ub530\ub77c\uc11c \ud648 \uc624\ud53c\uc2a4\ub97c \ud1b5\ud55c \uc138\uae08 \uacf5\uc81c\uac00 \uc9c0\uae08 \ub2f9\uc7a5\uc740 \ud070 \uc774\uc775\ucc98\ub7fc \ubcf4\uc77c \uc218\ub3c4 \uc788\uc9c0\ub9cc \ub098\uc911\uc5d0 \uc9d1\uc744 \ucc98\ubd84\ud560 \uc2dc \uc624\ud788\ub824 \ubd88\ub9ac\ud558\uac8c \uc791\uc6a9\ud560 \uc218\ub3c4 \uc788\ub2e4\ub294 \uc0ac\uc2e4\uc5d0 \uc720\uc758\ud574\uc57c \ud558\uaca0\ub2e4.<\/p>\n

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

10\/27\/2011 Column – Korea Daily \uc774\ubbf8 \ub9ce\uc740 \ub0a9\uc138\uc790\ub4e4\uc774 1997\ub144 5\uc6d46\uc77c \uc774\ud6c4\uc5d0 \ucc98\ubd84\ub41c \uc8fc\uac70\uc8fc\uc9c0\uc5d0 \ud55c\ud558\uc5ec $250,000(\ubd80\ubd80\uacf5\ub3d9\ubcf4\uace0 \uc2dc $500,000)\uae4c\uc9c0\uc758 \uc8fc\ud0dd\ucc98\ubd84\uc774\uc775\uc744 \uba74\uc138 \ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \ub610\ud55c \ud63c\uc778\uad00\uacc4\uac00 \uc544\ub2c8\ub77c \ud560\uc9c0\ub77c\ub3c4 \ud568\uaed8 \uc8fc\ud0dd\uc744 \uc18c\uc720\ud558\uace0 \uc788\ub2e4\uba74 \uac01\uac01 $250,000\uae4c\uc9c0 \uba74\uc138\ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uc798 \uc54c\uace0 \uc788\uc744 \uac83\uc774\ub2e4. \ucd5c\ub300 \uba74\uc138\ud61c\ud0dd\uc744 \ubc1b\uae30 \uc704\ud574\uc11c \ub0a9\uc138\uc790\ub294 \ubc18\ub4dc\uc2dc \uc8fc\ud0dd\uc744 \uc18c\uc720\ud558\uace0 \uc788\uc5b4\uc57c \ud558\uace0, \uc8fc\ud0dd\uc744 \ucc98\ubd84\ud558\uae30\uc804 5\ub144 \ub3d9\uc548 […]<\/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-624","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\/624","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=624"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/624\/revisions"}],"predecessor-version":[{"id":625,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/624\/revisions\/625"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}