9\/01\/2011 Column – Korea Daily<\/p>\n

City\ub098County \uac19\uc740 \uc9c0\ubc29\uc815\ubd80, \ub610\ub294 \uac01 \uc8fc\uc815\ubd80\uc5d0\uc11c \uc0ac\ud68c \uacf5\uacf5 \ubcf5\uc9c0\ub098 \uad50\uc721 \uc7ac\uc815\uc744 \ud655\ubcf4\ud558\uae30\uc704\ud558\uc5ec \ub0a9\uc138\uc790\uac00 \uc18c\uc720\ud558\uace0 \uc788\ub294 \ubd80\ub3d9\uc0b0 (Real property)\uc5d0 \ub300\ud574 \uacfc\uc138\ud558\ub294 \uc138\uae08\uc744 \uc7ac\uc0b0\uc138(Real estate tax)\ub77c\uace0 \ud558\ub294\ub370, \ub3d9\uc0b0 (Personal property \u2013 \uc790\ub3d9\ucc28, \ubcf4\ud2b8\uc640 \uac19\uc774 \uc6c0\uc9c1\uc77c\uc218\uc788\ub294 \uc790\uc0b0)\uc5d0 \uacfc\uc138\ub418\ub294 \uc7ac\uc0b0\uc138\uc640\ub294 \uad6c\ubcc4\ub41c\ub2e4.<\/p>\n

\ubd80\ub3d9\uc0b0\uc5d0 \uacfc\uc138\ub418\ub294 \uc7ac\uc0b0\uc138\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc2dc \uc591\uc2dd 1040\uc758 schedule A\ub97c \ud1b5\ud558\uc5ec \ud56d\ubaa9 \uacf5\uc81c\uac00 \uac00\ub2a5\ud55c\ub370, \uc774\ub54c \uc8fc\uc758\ud560 \uac83\uc740 \ub0a9\uc138\uc790\uac00 \ub0a9\ubd80\ud558\ub294 \ubaa8\ub4e0 \uc7ac\uc0b0\uc138\uac00 \uc138\uae08 \uacf5\uc81c \ub300\uc0c1\uc774 \uc544\ub2c8\ub77c\ub294 \uc810\uc774\ub2e4. \uc77c\ubc18 \uc7ac\uc0b0\uc138\uc640 \ud568\uaed8 \uc138\uae08\uace0\uc9c0\uc11c\uc5d0 \ud3ec\ud568\ub418\uc5b4 \uacfc\uc138\ub418\ub294<\/p>\n

1)\uc9c0\uc5ed \uc774\uc775\uacfc \ubc1c\uc804\uc744 \uc704\ud574 \ubd80\uacfc\ub41c \uc138\uae08 (\ub3c4\ub85c\ud655\uc7a5\uc774\ub098 \ubcf4\ub3c4\uac74\uc124, \uc0c1\uc218\ub3c4 \uac74\uc124, \ub610\ub294 \uacf5\uc6a9 \uc8fc\ucc28\uc7a5\ub4f1)<\/p>\n

2)\ud2b9\uc815 \ubd80\ub3d9\uc0b0\uc774\ub098 \uc9c0\uc815\ub41c \ub0a9\uc138\uc790\uc5d0\uac8c service \ube44\uc6a9\uc73c\ub85c \ubd80\uacfc\ub41c \ube44\uc6a9 (Utility, \uccad\uc18c\ube44\uc6a9, \ub610\ub294 permit\uacfc \uac19\uc740 \uace0\uc815\ube44\uc6a9)<\/p>\n

3)\ubd80\ub3d9\uc0b0\uc591\ub3c4\uc2dc \ubd80\uacfc\ub418\ub294 \uba85\uc758\uc774\uc804 \uc138\uae08(Transfer taxes) 4)Homeowner\u2019s association charges \ub4f1\uc740 \ud56d\ubaa9 \uacf5\uc81c\uc5d0\uc11c \uc81c\uc678\ub41c\ub2e4.<\/p>\n

\uc989 \ub9e4\ub144 2\ucc28\ub840 \ub0a9\ubd80\ud558\ub294 \uc7ac\uc0b0\uc138\uc5d0\uc11c \uc704\uc758 \uc0ac\ud56d\ub4e4\uc744 \uc81c\uc678\ud55c \ub098\uba38\uc9c0 \ubd80\ubd84\ub9cc\uc744 \uac1c\uc778 \uc7ac\uc0b0\uc138 \uacf5\uc81c\uc2dc \ubc18\uc601\uc2dc\ucf1c\uc57c \ud55c\ub2e4. \ub9cc\uc57d \ub0a9\uc138\uc790\uac00 condominium\uacfc \uac19\uc774 \ubc95\uc778\uba85\uc758\ub85c \ub41c \ubd80\ub3d9\uc0b0\uc758 \uc9c0\ubd84 (tenant-stockholder)\uc744 \uc18c\uc720\ud558\uace0 \uc788\ub2e4\uba74 \uac70\uc8fc\uc9c0\uc5d0 \ub300\ud558\uc5ec \uacfc\uc138\ub41c \uc7ac\uc0b0\uc138\uc911 \ub0a9\uc138\uc790\uc758 \uc9c0\ubd84 \ub9cc\ud07c\ub9cc \uacf5\uc81c\ubc1b\uc744\uc218 \uc788\uc73c\uba70, \ubc95\uc778\uc740 \ub9e4\ub144 \uac01 \uc8fc\uc8fc\ub4e4\uc758 \uc7ac\uc0b0\uc138\ub97c \uacc4\uc0b0\ud558\uc5ec \uc54c\ub824\uc8fc\uc5b4\uc57c \ud560 \ucc45\uc784\uc774 \uc788\ub2e4.<\/p>\n

\ubd80\ub3d9\uc0b0 \uac70\ub798\uc2dc\uc5d0\ub294 \uad6c\uc785\uc790\ubd80\ubd84\uc758 \uc7ac\uc0b0\uc138\uc640 \uad6c\ub9e4\uc790\ubd80\ubd84\uc758 \uc7ac\uc0b0\uc138\ub97c \ubd80\ub3d9\uc0b0\uc744 \uc18c\uc720\ud55c \uae30\uac04\uc5d0 \ub530\ub77c \ub098\ub204\uc5b4 \uac01\uac01 \ub0a9\ubd80\ud574\uc57c \ud558\ub294\ub370, \ub9cc\uc57d \uad6c\ub9e4\uc790\uac00 \uc774\uc804\uc5d0 \ub0a9\ubd80\ud558\uc9c0 \ubabb\ud55c \uc7ac\uc0b0\uc138\uac00 \uc788\uc5b4 \uc774\ub97c \uad6c\uc785\uc790\uac00 \ub0a9\ubd80\ud558\uae30\ub85c \ud558\uc600\ub2e4\uba74, \uad6c\uc785\uc790\ub294 \ube44\ub85d \uc7ac\uc0b0\uc138\ub97c \ub0a9\ubd80\ud558\uc600\ub2e4 \ud558\ub354\ub77c\ub3c4 \uc774\ub97c \ub2f9\ud574\uc758 \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud558\uc9c0 \ubabb\ud558\uace0 \ubd80\ub3d9\uc0b0\uc744 \uad6c\uc785\ud55c \ube44\uc6a9\uc758 \uc77c\ubd80\ub85c \uc774\ub97c \ucc98\ub9ac\ud558\uc5ec\uc57c \ud558\uba70, \uad6c\ub9e4\uc790\ub294 \uad6c\uc785\uc790\uac00 \ub0a9\ubd80\ud55c \uc7ac\uc0b0\uc138 \ub9cc\ud07c \uadf8\ud574\uc758 \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud560\uc218 \uc788\uc73c\ub098 \uc5ed\uc2dc \uadf8 \uc561\uc218\ub9cc\ud07c \ud310\ub9e4\uac00\uc5d0 \ud3ec\ud568\uc2dc\ucf1c \ubcf4\uace0\ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n

\uc608\ub97c\ub4e4\uc5b4, \ub0a9\uc138\uc790 A\uac00 5\uc6d43\uc77c\uc5d0 \uc0c8 \uc9d1\uc744 \uad6c\uc785\ud558\uc600\ub2e4\uace0 \uac00\uc815\ud558\uc790. \uc0c8 \uc9d1\uc758 \uc7ac\uc0b0\uc138\uac00 $732 \uc774\uace0 \uc774\ub97c \ub0a9\uc138\uc790 A\uac00 \ub0a9\ubd80\ud558\uc600\ub2e4. \ub0a9\uc138\uc790 A\uac00 \uc0c8 \uc9d1\uc744 \uc18c\uc720\ud55c\ub0a0\uc774 243\uc77c (May 3 to Dec 31)\uc774 \ub420 \uac83\uc774\ubbc0\ub85c \ub0a9\uc138\uc790 A\ub294 \uc0c8 \uc9d1\uc5d0 \ub300\ud574\uc11c\ub294 $487 ($732 x 243\uc77c\/365\uc77c)\uc744 \uac1c\uc778 \uc138\uae08 \ubcf4\uace0\uc2dc \uc7ac\uc0b0\uc138 \uacf5\uc81c \ud56d\ubaa9\uc73c\ub85c \uacf5\uc81c\ubc1b\uc744\uc218 \uc788\uace0 \ub098\uba38\uc9c0 $245 ($732 – $487)\uc5d0 \ub300\ud574\uc11c\ub294 \uc0c8\uc9d1\uc758 \uad6c\uc785\ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\ub9c8\uc9c0\ub9c9\uc73c\ub85c \ub0a9\uc138\uc790\uac00 \uc678\uad6d\uc5d0 \ubd80\ub3d9\uc0b0\uc744 \uc18c\uc720\ud558\uc600\ub2e4\uba74 \ud574\uc678\ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud55c \uc7ac\uc0b0\uc138\ub3c4 \uacf5\uc81c\ubc1b\uc744\uc218 \uc788\ub294\ub370, \ub9cc\uc57d \ub0a9\uc138\uc790\uac00 \ud56d\ubaa9\uacf5\uc81c \ub300\uc2e0 \uae30\ubcf8\uacf5\uc81c\ub97c \uc774\uc6a9\ud558\uace0, \ubd80\ub3d9\uc0b0\uc774 \ube44\uc9c0\ub2c8\uc2a4 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\uc9c0 \uc54a\uc558\uac70\ub098 \uc784\ub300\uc218\uc785\uc774 \uc5c6\uc744\uacbd\uc6b0\uc5d0\ub294 \ud574\uc678\ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud574 \ub0a9\ubd80\ub41c \uc7ac\uc0b0\uc138\ub97c \uacf5\uc81c \ubc1b\uc744\uc218 \uc5c6\ub2e4.<\/p>\n

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

9\/01\/2011 Column – Korea Daily City\ub098County \uac19\uc740 \uc9c0\ubc29\uc815\ubd80, \ub610\ub294 \uac01 \uc8fc\uc815\ubd80\uc5d0\uc11c \uc0ac\ud68c \uacf5\uacf5 \ubcf5\uc9c0\ub098 \uad50\uc721 \uc7ac\uc815\uc744 \ud655\ubcf4\ud558\uae30\uc704\ud558\uc5ec \ub0a9\uc138\uc790\uac00 \uc18c\uc720\ud558\uace0 \uc788\ub294 \ubd80\ub3d9\uc0b0 (Real property)\uc5d0 \ub300\ud574 \uacfc\uc138\ud558\ub294 \uc138\uae08\uc744 \uc7ac\uc0b0\uc138(Real estate tax)\ub77c\uace0 \ud558\ub294\ub370, \ub3d9\uc0b0 (Personal property \u2013 \uc790\ub3d9\ucc28, \ubcf4\ud2b8\uc640 \uac19\uc774 \uc6c0\uc9c1\uc77c\uc218\uc788\ub294 \uc790\uc0b0)\uc5d0 \uacfc\uc138\ub418\ub294 \uc7ac\uc0b0\uc138\uc640\ub294 \uad6c\ubcc4\ub41c\ub2e4. \ubd80\ub3d9\uc0b0\uc5d0 \uacfc\uc138\ub418\ub294 \uc7ac\uc0b0\uc138\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc2dc \uc591\uc2dd 1040\uc758 schedule A\ub97c \ud1b5\ud558\uc5ec \ud56d\ubaa9 \uacf5\uc81c\uac00 […]<\/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-645","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\/645","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=645"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/645\/revisions"}],"predecessor-version":[{"id":647,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/645\/revisions\/647"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}