5\/12\/11 (Thu) Column – Korea Daily<\/p>\n

\ud310\ub9e4\uc138\uc640 \uc0ac\uc6a9\uc138\ub294 \uac19\uc740 \uac1c\ub150\uc73c\ub85c\uc11c \uacfc\uc138\ub300\uc0c1 \ubb3c\uac74\uc744 \ucd5c\uc885 \uc18c\ube44\ud558\ub294 \uc790\uac00 \ubd80\ub2f4\ud558\ub294 \uac83\uc744 \ub9d0\ud55c\ub2e4.<\/p>\n

\uc138\uae08\uc744 \ubd80\ub2f4\ud558\ub294 \uc790\ub294 \ucd5c\uc885\uc18c\ube44\uc790\ub77c\ub294 \uacf5\ud1b5\uc810\uc774 \uc788\ub294\ub370 \uc11c\ub85c \ub2e4\ub978 \uc774\ub984\uc73c\ub85c \ubd88\ub9ac\ub294 \uc774\uc720\ub294 \ub204\uac00 \ub0a9\ubd80\ub97c \ud558\ub290\ub0d0\uc5d0 \ub530\ub978\uac83\uc774\ub2e4. \ud310\ub9e4\uc138(Sales Tax)\ub294 \uacfc\uc138\ub300\uc0c1 \ubb3c\uac74\uc744 \ud310\ub9e4\ud558\uba70 \ucd5c\uc885 \uc18c\ube44\uc790\uc5d0\uac8c\uc11c \uc138\uae08\uc744 \uc9d5\uc218\ud558\uc5ec \ud310\ub9e4\uc790\uac00 \ub0a9\ubd80\ud558\ub294\ub370\uc11c \uae30\uc778\ud558\uba70 \uc0ac\uc6a9\uc138(Use Tax)\ub294 \ucd5c\uc885 \uc18c\ube44\uc790\uac00 \uacfc\uc138\ub300\uc0c1 \ubb3c\uac74\uc744 \uad6c\uc785\ud55c \ud6c4 \ud574\ub2f9 \uc138\uae08\uc744 \ub530\ub85c \uacfc\uc138 \ub2f9\uad6d\uc5d0 \ub0a9\ubd80\ud558\ub294\ub370\uc11c \uae30\uc778\ud55c\ub2e4.<\/p>\n

\uc774 \ubd80\ubd84\uacfc \uad00\ub828\ub41c \uac70\uc758 \ub300\ubd80\ubd84\uc740 \ud310\ub9e4\uc138\uc640 \uad00\ub828\ub418 \uc788\uc9c0\ub9cc \ucd5c\uadfc \ub4e4\uc5b4 \ubd88\uacbd\uae30\uc5d0 \ub530\ub978 \uc0c8\ub85c\uc6b4 \uacfc\uc138\ub300\uc0c1\uc73c\ub85c \uc0ac\uc6a9\uc138\uac00 \ubd80\uac01\ub418\uace0 \uc788\ub2e4.<\/p>\n

\uc77c\ubc18\uc801\uc73c\ub85c \ud310\ub9e4\uc138\ub294 \ud310\ub9e4\ub418\ub294 \ubaa8\ub4e0 \uc720\ud615\uc758 \ub3d9\uc0b0(Tangible Personal Property)\uc744 \uadf8 \uacfc\uc138 \ub300\uc0c1\uc73c\ub85c \ud558\uba70 \uc8fc\uc815\ubd80\uc5d0\uc11c \uad00\ud560\ud55c\ub2e4. 1921\ub144 West Virginia\uc8fc\uc5d0\uc11c \ucc98\uc74c\uc73c\ub85c \ud310\ub9e4\uc138\ub97c \ubd80\uacfc\ud55c \uc774\ud6c4 \ud604\uc7ac45\uac1c\uc8fc\uc5d0\uc11c \ud310\ub9e4\uc138\ub97c \ubd80\uacfc\ud558\uace0 \uc788\ub2e4. Alaska, Delaware, Montana, New Hampshire, Oregon\uc740 \ud310\ub9e4\uc138\ub97c \ubd80\uacfc\ud558\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n

\ud310\ub9e4\uc138\ub294 \uc720\ud615\uc758 \ub3d9\uc0b0 \uc989 \uc74c\uc2dd, \uc637, \uc790\ub3d9\ucc28, \uac00\uad6c, \uadf8\ubc16\uc758 \uc0dd\ud65c\ud544\uc218\ud488\uc5d0\ubd80\uacfc\ub418\uae30 \ub54c\ubb38\uc5d0 \uc18c\ub4dd\uc774 \ub9ce\uc740 \uc0ac\ub78c\uc774\ub098 \uc801\uc740 \uc0ac\ub78c\uc774\ub098 \uac19\uc740 \uc138\uc561\uc744 \ubd80\ub2f4\ud558\uac8c \ub418\uc5b4 \uc870\uc138\ubd80\ub2f4\uc728\uc774 \uc800\uc18c\ub4dd\uce35\uc77c\uc218\ub85d \ub192\uc544\uc9c0\uac8c \ub41c\ub2e4.<\/p>\n

\uadf8\ub9ac\uace0 \uc870\uacbd, \ubcc0\ud638\uc0ac\ube44\uc6a9, \uc0ac\ub9bd\ud559\uad50 \ub4f1\ub85d\ube44, \uc8fc\uc2dd\ud22c\uc790, \ubd80\ub3d9\uc0b0 \ud22c\uc790\ub4f1 \uace0\uc18c\ub4dd\uc790\ub4e4\uc774 \uc8fc\ub85c \uc9c0\ubd88\ud558\ub294 \ud56d\ubaa9\ub4e4\uc740 \ud310\ub9e4\uc138\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n

\uc774\ub7ec\ud55c \ubd80\uc758 \ubd88\uade0\ub4f1\ud55c \ubd84\ubc30\ub97c \uc904\uc774\uae30 \uc704\ud574 \uac00\uc8fc\uc5d0\uc11c\ub294 \uaf2d \ud544\uc694\ud55c \uc74c\uc2dd\ubb3c (Groceries)\uc5d0 \uad00\ud574\uc11c\ub294 \ud310\ub9e4\uc138\ub97c \uba74\uc81c\ud558\uba70 \uc77c\ubd80 \ub2e4\ub978 \uc8fc\uc5d0\uc11c\ub294 \ud310\ub9e4\uc138 \ubd80\uacfc \ub300\uc0c1\uc744 \uc7ac\ud654\uc5d0\uc11c \uc11c\ube44\uc2a4\ub85c \ud655\ub300\ud558\uae30 \uc2dc\uc791\ud558\uc600\ub2e4.
\n\uac00\uc8fc\uc5d0\uc11c\ub294 8.25%\uc758 \uae30\ubcf8\uc138\uc728\uc5d0 \uac01 \uc9c0\uc5ed\uc5d0\uc11c \ubd80\uacfc \ud558\ub294 District Tax (\uc9c0\uc5ed\uc138)\uac00 \ucd94\uac00\ub418\uc5b4 \ucd5c\uc885\uc138\uc728\uc774 \uacb0\uc815\ub41c\ub2e4.<\/p>\n

\ud310\ub9e4\uc138\uc640 \uc0ac\uc6a9\uc138\uc640 \uad00\ub828\ud55c Qualified Purchaser\uc5d0 \ub300\ud558\uc5ec \uc54c\uc544\ubcf4\uae30\ub85c \ud55c\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \uc0ac\uc5c5\uccb4\uc5d0 \uc0ac\uc6a9\ud560 \uac00\uad6c\ub97c \uad6c\uc785 \ud55c\ub2e4\uace0 \ud560 \ub54c \uac70\uc8fc\ud558\uace0 \uc788\ub294 \uc8fc\ub0b4\uc758 \ud310\ub9e4\uc790\ub85c\ubd80\ud130 \uad6c\uc785\ud55c\ub2e4\uba74 \ubb3c\uac74 \uac12\uc5d0 \ud310\ub9e4\uc138\ub97c \ub354\ud558\uc5ec \uc9c0\ubd88\ud560 \uac83\uc774\ub2e4.<\/p>\n

\uadf8\ub7f0\ub370, \ud0c0\uc8fc\ub0b4\uc9c0\ub294 \uc678\uad6d\uc5d0\uc11c \uac19\uc740 \ubb3c\uac74\uc744 \uad6c\uc785\ud560 \uacbd\uc6b0\uc5d0\ub294 \ubb3c\uac74 \uac12\ub9cc \uc9c0\ubd88\ud558\uac8c \ub418\ub294\uac83\uc774 \ud604\uc2e4\uc774\ub2e4. \ubc95\uc801\uc73c\ub85c \ubcf8\ub2e4\uba74 \ud0c0\uc8fc \ub0b4\uc9c0\ub294 \uc678\uad6d\uc5d0\uc11c \ubb3c\uac74 \uad6c\uc785 \ud6c4\uc5d0 \uc790\uc9c4\ud558\uc5ec \ud574\ub2f9 \uad00\uccad\uc5d0 \uc0ac\uc6a9\uc138\ub97c \uacc4\uc0b0\ud558\uc5ec \ub0a9\ubd80\ud558\ub294 \uc808\ucc28\uac00 \ub4a4\ub530\ub77c\uc57c\ud558\ub294\ub370 \uc774 \ubd80\ubd84\uc774 \ub204\ub77d\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc774 \uc0dd\uae30\ub2e4\ubcf4\ub2c8 \uc138\uc218\uac00 \uc904\uc5b4\ub4e4\uac8c \ub418\ub294 \uac83\uc774\ub2e4.<\/p>\n

\ucd5c\uadfc\uc5d0\ub294 \uc778\ud130\ub137\uc73c\ub85c \ud0c0\uc8fc\uc5d0\uc11c \ubb3c\ud488\uc744 \uad6c\uc785\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc774 \uc0dd\uae30\ub2e4\ubcf4\ub2c8 \uae30\uc874\uc758 \ud310\ub9e4\uc138 \uc218\uc785\uc774 \uc904\uc5b4\ub4e4\uac8c \ub418\uc5c8\ub2e4. \uc815\uc0c1\uc801\uc774\ub77c\uba74 \ud310\ub9e4\uc138\uac00 \uc904\uc5b4\ub4e0 \ubd80\ubd84\uc774 \uc0ac\uc6a9\uc138\uc758 \uc99d\uac00\ub85c \uc774\uc5b4\uc838\uc57c\ud558\ub294\ub370 \uadf8\ub807\uc9c0 \ubabb\ud558\uac8c\ub428\uc5d0 \ub530\ub77c \ud310\ub9e4\uc138\ub97c \uad00\ud560\ud558\ub294 \uc870\uc138\ud615\ud3c9\uad6d(Board of Equalization)\uc5d0\uc11c\ub294 Qualified Purchaser\ub77c\ub294 \uaddc\uc815\uc744 \uc81c\uc815\ud558\uc5ec \uc77c\uc815\uaddc\ubaa8 \uc774\uc0c1\uc758 \uc0ac\uc5c5\uc790\ub4e4\uc5d0\uac8c \uacf5\ubb38\uc744 \ubcf4\ub0b4\uace0 \uc788\ub2e4.<\/p>\n

\uc6d0\uce59\uc801\uc73c\ub85c \uc0ac\uc6a9\uc138\ub294 \uaddc\ubaa8\uc5d0\ub530\ub77c \uc120\ubcc4\uc801\uc73c\ub85c \ubd80\uacfc\ub418\ub294 \uc138\uae08\uc774 \uc544\ub2c8\ub098 \ub2e8\uc18d\uc758 \ubc94\uc704\uac00 \ub108\ubb34 \ub113\uac8c \ub418\ubbc0\ub85c \uc77c\uc815\uaddc\ubaa8\uc774\uc0c1\uc758 \uc0ac\uc5c5\uc790\uc5d0\uac8c \uc774 \uaddc\uc815\uc744 \ubd80\uc5ec\ud558\uace0 \uc788\ub2e4.<\/p>\n

Qualified Purchaser\ub780 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ub41c\ub2e4.<\/p>\n

1)1\ub144\uc5d0 10\ub9cc \ubd88 \uc774\uc0c1\uc758 Gross Receipts\ub97c \ubcf4\uace0\ud558\ub294 \uc0ac\uc5c5\uc790.<\/p>\n

2)Seller\u2019s Permit\uc774\ub098 Use Tax Certification\uc774 \uc5c6\ub294 \uc0ac\uc5c5\uc790.<\/p>\n

3)\uc870\uc138 \ud615\ud3c9\uad6d\uc5d0 Use Tax\ub0a9\uc138\uc790\ub85c \ub4f1\ub85d\uc774 \uc548\ub418\uc5b4 \uc788\ub294 \uc0ac\uc5c5\uc790. \uc694\uc998 \uc77c\ubc18 \uc11c\ube44\uc2a4\uc5c5\uc5d0 \uc885\uc0ac\ud558\ub294 \uc0ac\uc5c5\uc790\ub4e4\uc5d0\uac8c\ub3c4 \uc870\uc138\ud615\ud3c9\uad6d\uc5d0\uc11c Qualified Purchaser\uc758 \ub300\uc0c1\uc774 \ub41c\ub2e4\ub294 \uacf5\ubb38\uc744 \ubc1c\uc1a1\ud558\uc5ec \ub9ce\uc774\ub4e4 \ub2f9\ud669\ud574\ud558\ub294\ub370 \uc774\uacbd\uc6b0 \ubcf8\uc5c5\uacfc \uad00\ub828\ub41c\uac83\uc774 \uc544\ub2c8\ub77c \uc0ac\uc5c5\uc6b4\uc601\uacfc \uad00\ub828\ud558\uc5ec \uc0ac\uc6a9\uc138 \ub300\uc0c1\uc774\ub418\ub294\uc9c0\ub97c \ud655\uc778\ud558\ub294\uac83\uc774\ubbc0\ub85c \ub2e4\uc74c\ud574 4\uc6d415\uc77c\uae4c\uc9c0 \ubcf4\uace0\uc640 \ud568\uaed8 \ud574\ub2f9\ub418\ub294\uacbd\uc6b0 \uc0ac\uc6a9\uc138\ub97c \ub0a9\ubd80\ud558\uba74 \ub41c\ub2e4.<\/p>\n

\uc0ac\uc6a9\uc138\ub294 \ubaa8\ub4e0 \ubb3c\uac74\uc5d0 \ubd80\uacfc\ub418\ub294\uac83\uc774 \uc544\ub2c8\uace0 \uadf8 \ubc94\uc704\ub97c \uc870\uc138\ud615\ud3c9\uad6d\uc5d0\uc11c \uaddc\uc815\ud574 \ub193\uace0 \uc788\uc73c\ubbc0\ub85c \ub2f4\ub2f9 \uc138\ubb34\uc804\ubb38\uac00\uc640 \uc0c1\uc758\ud558\uc5ec \uadf8 \ub300\uc0c1\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\ub294\uac83\uc774 \uc911\uc694\ud558\ub2e4.<\/p>\n

\ubc30\ucca0\ud615 CPA
\nPartner, UCMK, LLP<\/p>\n","protected":false},"excerpt":{"rendered":"

5\/12\/11 (Thu) Column – Korea Daily \ud310\ub9e4\uc138\uc640 \uc0ac\uc6a9\uc138\ub294 \uac19\uc740 \uac1c\ub150\uc73c\ub85c\uc11c \uacfc\uc138\ub300\uc0c1 \ubb3c\uac74\uc744 \ucd5c\uc885 \uc18c\ube44\ud558\ub294 \uc790\uac00 \ubd80\ub2f4\ud558\ub294 \uac83\uc744 \ub9d0\ud55c\ub2e4. \uc138\uae08\uc744 \ubd80\ub2f4\ud558\ub294 \uc790\ub294 \ucd5c\uc885\uc18c\ube44\uc790\ub77c\ub294 \uacf5\ud1b5\uc810\uc774 \uc788\ub294\ub370 \uc11c\ub85c \ub2e4\ub978 \uc774\ub984\uc73c\ub85c \ubd88\ub9ac\ub294 \uc774\uc720\ub294 \ub204\uac00 \ub0a9\ubd80\ub97c \ud558\ub290\ub0d0\uc5d0 \ub530\ub978\uac83\uc774\ub2e4. \ud310\ub9e4\uc138(Sales Tax)\ub294 \uacfc\uc138\ub300\uc0c1 \ubb3c\uac74\uc744 \ud310\ub9e4\ud558\uba70 \ucd5c\uc885 \uc18c\ube44\uc790\uc5d0\uac8c\uc11c \uc138\uae08\uc744 \uc9d5\uc218\ud558\uc5ec \ud310\ub9e4\uc790\uac00 \ub0a9\ubd80\ud558\ub294\ub370\uc11c \uae30\uc778\ud558\uba70 \uc0ac\uc6a9\uc138(Use Tax)\ub294 \ucd5c\uc885 \uc18c\ube44\uc790\uac00 \uacfc\uc138\ub300\uc0c1 \ubb3c\uac74\uc744 \uad6c\uc785\ud55c \ud6c4 \ud574\ub2f9 \uc138\uae08\uc744 […]<\/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-697","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\/697","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=697"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/697\/revisions"}],"predecessor-version":[{"id":698,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/697\/revisions\/698"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}