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{"id":667,"date":"2020-07-03T19:08:28","date_gmt":"2020-07-04T02:08:28","guid":{"rendered":"http:\/\/www.ucmkcpa.com\/?p=667"},"modified":"2020-07-03T19:08:28","modified_gmt":"2020-07-04T02:08:28","slug":"llclimited-liability-company%ed%98%95%ed%83%9c%ec%9d%98-%eb%b2%95%ec%9d%b8-%ec%84%a4%eb%a6%bd","status":"publish","type":"post","link":"https:\/\/ucmkcpa.com\/llclimited-liability-company%ed%98%95%ed%83%9c%ec%9d%98-%eb%b2%95%ec%9d%b8-%ec%84%a4%eb%a6%bd\/","title":{"rendered":"LLC(Limited Liability Company)\ud615\ud0dc\uc758 \ubc95\uc778 \uc124\ub9bd"},"content":{"rendered":"

7\/14\/11 (Thu) Column – Koreatown Daily<\/p>\n

LLC(Limited Liability Company)\ub294 \ub2e4\ub978 \ud615\ud0dc\uc758 \uc0ac\uc5c5\ubcf4\ub2e4 \ube44\uad50\uc801 \ucd5c\uadfc\uc5d0 \uc815\ub9bd\ub41c \uc0ac\uc5c5\ud615\ud0dc\uc774\ub2e4. \ud06c\uac8c \ubd84\ub958\ub97c \ud558\ub2e4\ubcf4\uba74 \ubd84\ub958\uc758 \uc591\ucabd \ub05d\uc5d0 \uac1c\uc778\ud68c\uc0ac\uc640 C-Corporation\uc774\ub77c\ub294 \ub3c5\ub9bd\uc801\uc778 \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud615\ud0dc\uac00 \uc874\uc7ac\ud558\uba70 \uadf8 \uc0ac\uc774\uc5d0 \uc774 \uc591\uadf9\ub2e8\uc758 \ud615\ud0dc\uc5d0\uc11c \uac01\uae30 \uc7a5\ub2e8\uc810\uc744 \ud63c\ud569\ud558\uc5ec \uc5ec\ub7ec \uac00\uc9c0\uc758 \ubc95\uc778 \ud615\ud0dc\uac00 \ub3c4\ucd9c\ub418\ub294\ub370 \uc774\uc911 \ud558\ub098\uac00 LLC\uc778 \uac83\uc774\ub2e4.<\/p>\n

\uc989, \uc8fc\uc2dd\ud68c\uc0ac\uc640 \uac19\uc774 \ucd9c\uc790\uc790(Member)\uac00 \ud68c\uc0ac\uc758 \uc0ac\uc5c5 \ub610\ub294 \ucc44\ubb34\uc640 \uad00\ub828\ud558\uc5ec \ubb34\ud55c \ucc45\uc784\uc744 \uc9c0\uc9c0 \uc54a\uace0, \uac1c\uc778\ud68c\uc0ac \ub610\ub294 \ud30c\ud2b8\ub108\uc2ed\uacfc \uac19\uc774 \ud68c\uc0ac\uc758 \uc18c\ub4dd\uc5d0 \ub300\ud558\uc5ec \ucd9c\uc790\uc790\uc758 \uc18c\ub4dd\uc73c\ub85c \uc2e0\uace0\ud568\uc73c\ub85c\uc368 \ub3d9\uc77c\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud558\uc5ec \ud68c\uc0ac \ub2e8\uacc4\uc640 \ucd9c\uc790\uc790 \ub2e8\uacc4\uc5d0\uc11c \uc774\uc911\uc73c\ub85c \uacfc\uc138\ub418\ub294 \uac83\uc744 \ud53c\ud558\uace0\uc790\ud558\ub294 \uacbd\uc6b0\uc5d0 LLC\uc758 \ud615\ud0dc\uac00 \uc88b\uc740 \uc120\ud0dd\uc774 \ub420 \uc218 \uc788\ub2e4.<\/p>\n

\ud68c\uc0ac\ubc95\uc740 \uc8fc\ubc95\uc774\ubbc0\ub85c LLC\uc5d0 \ub300\ud55c \ucd9c\uc790\uc790(Member) \uc694\uac74 \ub4f1\uc740 \uac01 \uc8fc\ub9c8\ub2e4 \uc81c\ud55c\uc774 \ud2c0\ub9b4 \uc218 \uc788\uc9c0\ub9cc \ub300\ubd80\ubd84\uc758 \uc8fc\uc5d0\uc11c\ub294 \uac1c\uc778, \ubc95\uc778, \ub2e4\ub978 LLC, \uc678\uad6d\ubc95\uc778 \ub4f1\ub3c4 LLC\uc758 \ucd9c\uc790\uc790\uac00 \ub420 \uc218 \uc788\ub2e4.<\/p>\n

\ucd9c\uc790\uc790\uc758 \uc218\ub294 \uc124\ub9bd \ud615\ud0dc\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc544\ub2c8\ud558\ub098 \uc5c5\uc885\uc758 \uc131\uaca9\uc0c1 \uc740\ud589, \ubcf4\ud5d8\ud68c\uc0ac, \ube44\uc601\ub9ac \ubc95\uc778 \ub4f1\uc740 LLC\ud615\ud0dc\ub85c \uc124\ub9bd \ud560 \uc218 \uc5c6\ub2e4. \uc18c\uaddc\ubaa8\ub85c \uc0ac\uc5c5\uc744 \ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 LLC\uac00 \uc720\ub9ac\ud55c \uce21\uba74\uc774 \ub9ce\uc73c\ub098 \ud68c\uc0ac \uaddc\ubaa8\uac00 \ucee4\uc9c0\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc678\ubd80\uc790\ubcf8 \uc870\ub2ec\uc758 \uc5b4\ub824\uc6c0, \uae30\uc5c5 \uacf5\uac1c\uc758 \ubd88\uac00\ub2a5, \ud68c\uacc4 \ucc98\ub9ac\uc758 \ubcf5\uc7a1\uc131 \ub4f1\uc73c\ub85c \uc778\ud558\uc5ec LLC\ud615\ud0dc\ub85c \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\ub294 \uac83\uc774 \ubd88\ud3b8 \ud560 \uc218 \uc788\ub2e4.<\/p>\n

\ud55c\uad6d\uc5d0\uc11c\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138\uc728\uc774 \ubc95\uc778\uc138\uc728\ubcf4\ub2e4 \uc6d4\ub4f1\ud788 \ub192\uae30 \ub54c\ubb38\uc5d0 \ubc95\uc778\uc73c\ub85c \uc124\ub9bd\ud558\ub294 \uacbd\uc6b0\uac00 \uc138\uc81c \ud61c\ud0dd\uc5d0 \uc720\ub9ac\ud558\uac8c \uc791\uc6a9\ud558\ub098 \ubbf8\uad6d\uc758 \uacbd\uc6b0\uc5d0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ubc95\uc778\uc138\uc728\uc774 \uac1c\uc778 \uc18c\ub4dd\uc138\uc728\ubcf4\ub2e4 \uc57d\uac04 \ub192\uace0 \uc124\ub9bd\uacfc \ub354\ubd88\uc5b4 \uc720\uc9c0\ube44\uc6a9\ub4f1\uc774 \ud06c\uae30 \ub54c\ubb38\uc5d0 \ubc95\uc778\ud615\ud0dc\ub85c\uc758 \uc124\ub9bd\uc740 \uc124\ub9bd \uc804\uc5d0 \ucda9\ubd84\ud55c \uac80\ud1a0\uc640 \ub17c\uc758\uac00 \uc120\ud589\ud574\uc57c\ud55c\ub2e4.<\/p>\n

\uc0ac\uc5c5 \ud65c\ub3d9\uc774 \ube48\ubc88\ud558\uc9c0 \uc54a\uc740 \uc5c5\uc885\uc758 \uacbd\uc6b0 \uac1c\uc778\ud68c\uc0ac\ub85c \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\uac8c \ub418\uba74 \ud22c\uc790\uc790\uac00 \uc27d\uac8c \ub178\ucd9c\ub418\ub098, LLC\ub85c \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\uac8c \ub418\uba74 \ud22c\uc790\uc790\uac00 \ub178\ucd9c\ub418\uc9c0 \uc54a\uace0 \ud45c\uba74\uc5d0 LLC\uc758 \uba85\uce6d\uc774 \ub178\ucd9c\uc744 \ud53c\ud560 \uc218 \uc788\uac8c \ud574\uc900\ub2e4.<\/p>\n

\uc608\ub97c \ub4e4\uc5b4 \ubd80\ub3d9\uc0b0 \uc784\ub300\uc5c5\uc758 \uacbd\uc6b0 \uac1c\uc778 \uc774\ub984\uc73c\ub85c \uc0ac\uc5c5\uc744 \ud558\uba74 \ubd80\ub3d9\uc0b0 \uc18c\uc720\uc790\uac00 \ub178\ucd9c\ub418\ub098, LLC\uc774\ub984\uc73c\ub85c \ud558\uac8c \ub418\uba74 \uc18c\uc720\uc790\uac00 \uc27d\uac8c \ub178\ucd9c\ub418\uc9c0 \uc54a\uc744 \ubfd0 \uc544\ub2c8\ub77c \uc0c1\uc18d \ub610\ub294 \uc99d\uc5ec\ub97c \ud560 \ub54c\ub3c4 \ub4f1\uae30\ub97c \uc774\uc804\ud560 \ud544\uc694 \uc5c6\uc774 LLC\uc9c0\ubd84\ub9cc \uc774\uc804\ud558\uba74 \ub418\ubbc0\ub85c \uc7ac\uc0b0\uc744 \uc790\ub140\uc5d0\uac8c \uc774\uc804\ud560 \ub54c\ub3c4 LLC\uc758 \ud615\ud0dc\uac00 \ud3b8\ud560 \uc218 \uc788\ub2e4.<\/p>\n

LLC\ub294 \uc6b4\uc601\ubc29\uc2dd\ub3c4 \ub9e4\uc6b0 \uc720\ub3d9\uc801\uc774\uba70 \ud3b8\ub9ac\ud55c\ub370, \uc6b4\uc601\uc740 \ud30c\ud2b8\ub108\uc2ed\ucc98\ub7fc \uc18c\uc720\uc8fc(Member)\uac00 \uc9c1\uc811 \ud560 \uc218\ub3c4 \uc788\uace0, \uc9c0\ubc30\uc778\uc778 Manager\ub97c \uc120\uc784\ud558\uc5ec \uc18c\uc720\uc640 \uacbd\uc601\uc744 \ubd84\ub9ac\ud560 \uc218\ub3c4 \uc788\uc73c\uba70 \uc8fc\uc2dd\ud68c\uc0ac\ucc98\ub7fc \uc544\uc608 \uc774\uc0ac\ud68c\ub97c \uc124\ub9bd\ud558\uc5ec \uc6b4\uc601\ud558\ub294 \uac83\ub3c4 \uac00\ub2a5\ud558\ub2e4.<\/p>\n

\ub610\ud55c \uc18c\uc720\uad8c(Membership Interest)\ub3c4 \ud30c\ud2b8\ub108\uc2ed \uc9c0\ubd84\ucc98\ub7fc \uc6b4\uc6a9\ud560 \uc218\ub3c4 \uc788\uace0, \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc8fc\uc2dd\ucc98\ub7fc \uc6b4\uc6a9\ud560 \uc218\ub3c4 \uc788\ub2e4.<\/p>\n

LLC\uc758 \ub2e8\uc810\uc740 \uc77c\ubc18\uc778\uc5d0\uac8c \uce5c\uc219\ud558\uc9c0 \uc544\ub2c8\ud558\uc5ec \uc774\ud574\uac00 \uc5b4\ub835\uace0 \uad00\ub9ac\ud558\uae30 \uc5b4\ub824\uc6b4 \ub370 \uc788\ub294\ub370, \ud68c\uc0ac\uaddc\ubaa8\uac00 \ud06c\uac70\ub098 \ud22c\uc790\uc790 \uc218\uac00 \ub9ce\uc740 \uacbd\uc6b0 \uc774\ud574\uad00\uacc4\uc758 \ubcf5\uc7a1\uc131 \ub4f1\uc73c\ub85c \ubd88\ud3b8\ud560 \uc218 \uc788\uc73c\uba70 \uc138\uc81c\uc0c1\uc73c\ub85c\ub3c4 \uc18c\ub4dd\uc138 \ubfd0 \uc544\ub2c8\ub77c \ucd1d\ub9e4\ucd9c\uc5d0 \ub300\ud558\uc5ec \ubcc4\ub3c4\uc758 \uc138\uae08\uc744 \ubd80\uacfc\ud558\ubbc0\ub85c \uc720\uc758\ud574\uc57c\ud55c\ub2e4.<\/p>\n

\uc774\uc0c1\uc758 \uc7a5\uc810\uacfc \ub2e8\uc810\uc744 \uc815\ub9ac\ud574\ubcf4\uba74 \uc801\uc815\ud55c\uc218\uc758 \uacf5\ub3d9 \ud22c\uc790\ub97c \uae30\ubc18\uc73c\ub85c\ud55c \ubd80\ub3d9\uc0b0 \ud22c\uc790\uc5c5\uc885\uc5d0 \uac00\uc7a5 \uc801\ud569\ud55c \ud615\ud0dc\uac00 LLC\uc778 \uac83\uc774\ub2e4.<\/p>\n

\ubbfc\ubcf5\uae30 CPA
\nPartner, UCMK, LLP<\/p>\n","protected":false},"excerpt":{"rendered":"

7\/14\/11 (Thu) Column – Koreatown Daily LLC(Limited Liability Company)\ub294 \ub2e4\ub978 \ud615\ud0dc\uc758 \uc0ac\uc5c5\ubcf4\ub2e4 \ube44\uad50\uc801 \ucd5c\uadfc\uc5d0 \uc815\ub9bd\ub41c \uc0ac\uc5c5\ud615\ud0dc\uc774\ub2e4. \ud06c\uac8c \ubd84\ub958\ub97c \ud558\ub2e4\ubcf4\uba74 \ubd84\ub958\uc758 \uc591\ucabd \ub05d\uc5d0 \uac1c\uc778\ud68c\uc0ac\uc640 C-Corporation\uc774\ub77c\ub294 \ub3c5\ub9bd\uc801\uc778 \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud615\ud0dc\uac00 \uc874\uc7ac\ud558\uba70 \uadf8 \uc0ac\uc774\uc5d0 \uc774 \uc591\uadf9\ub2e8\uc758 \ud615\ud0dc\uc5d0\uc11c \uac01\uae30 \uc7a5\ub2e8\uc810\uc744 \ud63c\ud569\ud558\uc5ec \uc5ec\ub7ec \uac00\uc9c0\uc758 \ubc95\uc778 \ud615\ud0dc\uac00 \ub3c4\ucd9c\ub418\ub294\ub370 \uc774\uc911 \ud558\ub098\uac00 LLC\uc778 \uac83\uc774\ub2e4. \uc989, \uc8fc\uc2dd\ud68c\uc0ac\uc640 \uac19\uc774 \ucd9c\uc790\uc790(Member)\uac00 \ud68c\uc0ac\uc758 \uc0ac\uc5c5 \ub610\ub294 \ucc44\ubb34\uc640 \uad00\ub828\ud558\uc5ec \ubb34\ud55c […]<\/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-667","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\/667","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=667"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/667\/revisions"}],"predecessor-version":[{"id":668,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/667\/revisions\/668"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}