4\/14\/11 (Thu) Column – Korea Daily<\/p>\n

\uc0c8\ud574\uac00 \uc2dc\uc791\ub418\uba74\uc11c \uac01 \ud68c\uc0ac\ub4e4\uc740 \uadf8\ub3d9\uc548 \uc885\uc5c5\uc6d0 (EMPLOYEE) \uc5d0\uac8c \uae09\ub8cc\ub97c \uc9c0\uae09\ud55c \ub0b4\uc5ed\uc744 \uc815\uc0b0\ud574 FORM w-2\ub97c \uadf8\ub9ac\uace0 \uadf8 \ubc16\uc5d0 \ud558\uccad\uc5c5\uc790\ub4e4\uc774\ub098 \uc138\uc77c\uc988\ub9e8\ub4f1 \ub3c5\ub9bd \uacc4\uc57d\uc790 (INDEPENDENT CONTRACTOR)\uc5d0\uac8c COMMISSION\ub4f1\uc73c\ub85c \uc9c0\uae09\ud55c \ub0b4\uc5ed\uc5d0 \ub300\ud574 FORM 1099\ub97c \ubc1c\ud589\ud558\uac8c \ub41c\ub2e4.<\/p>\n

\uace0\uc6a9\uc8fc\ub4e4\uc774 \ud56d\uc0c1 \uad81\uae08\ud558\uac8c \uc5ec\uae30\ub294 \uac83\uc774 \uc885\uc5c5\uc6d0\uacfc \ub3c5\ub9bd \uacc4\uc57d\uc790 \uc0ac\uc774\uc758 \uad6c\ubd84\uc774\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \uace0\uc6a9\uc8fc\ub4e4\uc740 \uc6d4\uae09 \uc138\uae08(PAYROLL TAX)\ub97c \uc904\uc774\uae30 \uc704\ud574 FULL TIME \uc885\uc5c5\uc6d0 \ubcf4\ub2e4 PART-TIME \uc885\uc5c5\uc6d0\uc744, PART-TIME \uc885\uc5c5\uc6d0 \ubcf4\ub2e4\ub294 \ub3c5\ub9bd \uacc4\uc57d\uc790\ub97c \uc120\ud638\ud558\uac8c \ub41c\ub2e4.<\/p>\n

\ub3c5\ub9bd \uacc4\uc57d\uc790\ub97c \uace0\uc6a9\ud568\uc73c\ub85c\uc368 \uc0ac\ud68c\ubcf4\uc7a5\uc138\ub97c \ube44\ub86f\ud55c \uc885\uc5c5\uc6d0 \uad00\ub828 \uc138\uae08, \uc0c1\ud574\ubcf4\ud5d8\ub4f1 \uac01\uc885 \ubcf4\ud5d8 \ube44\uc6a9, \uadf8\ub9ac\uace0 \uc5ec\ub7ec \uac00\uc9c0 \uc885\uc5c5\uc6d0 \ubca0\ub124\ud54f\uc744 \uc81c\uacf5\ud574\uc57c \ud558\ub294 \ubd80\ub2f4\uc5d0\uc11c \ubc97\uc5b4\ub0a0 \uc218 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n

\uadf8\ub7f0\ub370 \ub300\ubd80\ubd84 \uace0\uc6a9\uc8fc\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc885\uc5c5\uc6d0\ub4e4\ub3c4 \uc790\uc2e0\uc774 \uc885\uc5c5\uc6d0\uc73c\ub85c \ubd84\ub958\ub418\uae30 \ubcf4\ub2e4\ub294 \ub3c5\ub9bd \uacc4\uc57d\uc790\ub85c \ubd84\ub958\ub418\uc5b4\uc9c0\uae30\ub97c \ud76c\ub9dd\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc774 \uc788\ub2e4. \ub3c5\ub9bd \uacc4\uc57d\uc790\ub85c \ubd84\ub958\ub418\uba74 \uae09\ub8cc \uc9c0\uae09\uc2dc \uace0\uc6a9\uc8fc\uac00 \uc77c\uccb4\uc758 \uc138\uae08\uc744 \uacf5\uc81c\ud558\uc9c0 \uc54a\uace0 100% \uc804\uc561\uc744 \uc9c0\uae09\ud560 \uc218 \uc788\uc73c\uba70, \uc77c\uc744 \ud558\uba74\uc11c \ubc1c\uc0dd\ud558\ub294 \uc5ec\ub7ec \uac00\uc9c0 \uacbd\ube44 (\uc608\ub97c \ub4e4\uc5b4 \uc804\ud654\ube44, \uc811\ub300\ube44, \ubc0f \ucc28\ub7c9 \uc720\uc9c0\ube44 \ub4f1)\ub97c \ube44\uc988\ub2c8\uc2a4 \ube44\uc6a9\uc73c\ub85c \uacf5\uc81c \ubc1b\uc744 \uc218 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n

\ud558\uc9c0\ub9cc \uad6d\uc81c\uccad\uc758 \uc785\uc7a5\uc5d0\uc11c\ub294 \ub3c5\ub9bd \uacc4\uc57d\uc790\uac00 \ub298\uc5b4\ub098\uace0 \uc885\uc5c5\uc6d0 \uc6d4\uae09\uc774 \uc904\uc5b4\ub4e4\uba74, \uace0\uc6a9\uc8fc\uc640 \uace0\uc6a9\uc778\uc774 \ud568\uaed8 \ubd80\ub2f4\ud574\uc57c\ud558\ub294 \uc0ac\ud68c\ubcf4\uc7a5\uc138\ub97c \ube44\ub86f\ud558\uc5ec \uac01\uc885 \uc138\uc218\uc758 \uac10\uc18c\uac00 \ubd88\uac00\ud53c \ud568\uc73c\ub85c \uc774\ub97c \uc5c4\uaca9\ud788 \ubd84\ub958\ud558\ub294 \ubc29\ubc95\uc744 \uba85\uc2dc\ud558\uc600\ub2e4.<\/p>\n

IRS\uc5d0\uc11c\ub294 \uc138 \uac00\uc9c0 \uc911\uc694\ud55c \uc694\uc18c\ub85c \ubd84\ub958 \ud558\uc600\ub294\ub370,<\/p>\n

\uccab \ubc88\uc9f8\ub294 \ud589\ub3d9(BEHAVIORAL) \u2013 \uace0\uc6a9\uc8fc\uac00 \ud53c\uace0\uc6a9\uc778\uc5d0\uac8c \ubb34\uc2a8 \uc77c\uc744 \uc5b4\ub5a0\ud55c \ubc29\ubc95\uc73c\ub85c \uc218\ud589\ud558\ub77c\uace0 \uba85\ub839\ud558\uac70\ub098 \uc870\uc815\ud560 \uc218 \uc788\ub294 \uad8c\ub9ac\ub97c \uac00\uc9c0\uace0 \uc788\ub294\uc9c0.<\/p>\n

\ub450 \ubc88\uc9f8\ub294 \uc7ac\uc815(FINANCIAL) \u2013 \uace0\uc6a9\uc8fc\uac00 \ud53c\uace0\uc6a9\uc778\uc5d0\uac8c \uc5b4\ub5bb\uac8c \uc784\uae08\uc744 \uc9c0\uae09\ud558\uace0, \uc77c\uc744 \ud558\uba74\uc11c \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uc740 \ub204\uac00 \uc9c0\uae09\ud558\uba70, \ub204\uac00 \uc7a5\ube44\uc640 \uc790\uc7ac\ub97c \uc18c\uc720\ud558\uace0 \uc788\ub294\uc9c0.<\/p>\n

\ub9c8\uc9c0\ub9c9 \uc138 \ubc88\uc9f8\ub294 \uad00\uacc4 (TYPE OF RELATIONSHIP) \u2013 \uace0\uc6a9\uc8fc\uc640 \ud53c\uace0\uc6a9\uc778\uc0ac\uc774\uc5d0 \uc5b4\ub5a0\ud55c \uace0\uc6a9\uacc4\uc57d\uc774 \uc874\uc7ac \ud558\ub294\uc9c0 \ud639\uc740 \uace0\uc6a9\uc778\uc774 \ud53c\uace0\uc6a9\uc778\uc744 \uc704\ud574 \ubca0\ub124\ud54f\uc744 \uc81c\uacf5\ud558\uace0 \uc788\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc774\ub7ec\ud55c \uace0\uc6a9\uad00\uacc4\uac00 \ube44\uc988\ub2c8\uc2a4\ub97c \uc704\ud574 \uaf2d \ud544\uc694\ud55c \uad00\uacc4\uc774\uace0 \uc774\ub7ec\ud55c \uad00\uacc4\uac00 \uacc4\uc18d\ub418\uc5b4\uc9c8 \uc218 \uc788\ub294\uc9c0. \ub4f1\uc758 \ub3c5\ub9bd\uc131\uacfc \uace0\uc6a9\uad00\uacc4\uc758 \uc815\ub3c4\uc5d0 \uad00\ub828\ud55c \uc11c\ub958\ub97c \uc99d\ube59\ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n

\uace0\uc6a9\uc8fc\ub294 \uc774\ub7ec\ud55c \uc138 \uac00\uc9c0 \uc0ac\uc2e4\uc5d0 \uadfc\uac70\ud574 \uace0\uc6a9\uc778\uc774 \uc885\uc5c5\uc6d0\uc778\uc9c0 \ub3c5\ub9bd \uacc4\uc57d\uc790 \uc778\uc9c0 \uad6c\ubcc4\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\ud558\ub098\uc758 FACTOR (\uc694\uc18c) \uc5d0\uc11c\ub294 \ud53c\uace0\uc6a9\uc778\uc774 \uc885\uc5c5\uc6d0\uc73c\ub85c \ubd84\ub958\ub418\uc5b4\uc57c \ud558\ub098 \ub2e4\ub978 FACTOR (\uc694\uc18c)\uc5d0\uc11c\ub294 \ud53c\uace0\uc6a9\uc778\uc774 \ub3c5\ub9bd \uacc4\uc57d\uc790\ub85c \ubd84\ub958\ub418\uc5b4 \uc9c8\uc218 \uc788\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc774 \uc788\ub2e4.<\/p>\n

\ub530\ub77c\uc11c \uace0\uc6a9\uc8fc\uac00 \uc784\uc758\ub85c \ub3c5\ub9bd \uacc4\uc57d\uc790\ub85c \ubd84\ub958\ud588\ub358 \uc885\uc5c5\uc6d0\uc774 \ub098\uc911\uc5d0 \uad6d\uc138\uccad\uc5d0 \uc758\ud574 \uc885\uc5c5\uc6d0\uc73c\ub85c \ub2e4\uc2dc \ubd84\ub958\ub418\uc5b4\uc9c0\ub294 \uacbd\uc6b0\ub97c \ubcfc \uc218 \uc788\ub294\ub370, \uc774\ub85c \uc778\ud574 \uc0ac\ud68c\ubcf4\uc7a5\uc138\ub4f1 \uac01\uc885 \uc138\uae08 \ubc0f \ubc8c\uae08\uc744 \uace0\uc6a9\uc8fc\uac00 \ubd80\ub2f4\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\uac00 \uc885\uc885 \uc788\ub2e4.<\/p>\n

\uc774\ub294 \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c\ud558\ub294 \uace0\uc6a9\uc8fc\uc758 \uc758\ubb34\ub97c \ub2e4\ud558\uc9c0 \ubabb\ud588\ub2e4\uace0 \uad6d\uc138\uccad\uc774 \ubcf4\uae30 \ub54c\ubb38\uc774\ub2e4. \ub530\ub77c\uc11c \uace0\uc6a9\uc8fc\ub294 \uac00\ub2a5\ud558\ub2e4\uba74 \uc885\uc5c5\uc6d0\uacfc \ub3c5\ub9bd\uacc4\uc57d\uc790\ub97c \uad6c\ubd84\ud560 \uc218 \uc788\ub294 \uc790\uccb4 \uc9c8\uc758\uc11c\ub97c \uad6c\ube44\ud558\uc5ec \ub098\uc911\uc5d0 \uad6d\uc138\uccad\uc5d0 \uc758\ud574 \uc885\uc5c5\uc6d0\uc73c\ub85c \ubd84\ub958\ub418\ub294 \uc0ac\ud0dc\ub97c \uc0ac\uc804\uc5d0 \ubc29\uc9c0\ud560 \uc218 \uc788\uc5b4\uc57c \ud558\uaca0\ub2e4.<\/p>\n

\uae40\ubbfc\uc12d CPA
\nPartner, UCMK, LLP<\/p>\n","protected":false},"excerpt":{"rendered":"

4\/14\/11 (Thu) Column – Korea Daily \uc0c8\ud574\uac00 \uc2dc\uc791\ub418\uba74\uc11c \uac01 \ud68c\uc0ac\ub4e4\uc740 \uadf8\ub3d9\uc548 \uc885\uc5c5\uc6d0 (EMPLOYEE) \uc5d0\uac8c \uae09\ub8cc\ub97c \uc9c0\uae09\ud55c \ub0b4\uc5ed\uc744 \uc815\uc0b0\ud574 FORM w-2\ub97c \uadf8\ub9ac\uace0 \uadf8 \ubc16\uc5d0 \ud558\uccad\uc5c5\uc790\ub4e4\uc774\ub098 \uc138\uc77c\uc988\ub9e8\ub4f1 \ub3c5\ub9bd \uacc4\uc57d\uc790 (INDEPENDENT CONTRACTOR)\uc5d0\uac8c COMMISSION\ub4f1\uc73c\ub85c \uc9c0\uae09\ud55c \ub0b4\uc5ed\uc5d0 \ub300\ud574 FORM 1099\ub97c \ubc1c\ud589\ud558\uac8c \ub41c\ub2e4. \uace0\uc6a9\uc8fc\ub4e4\uc774 \ud56d\uc0c1 \uad81\uae08\ud558\uac8c \uc5ec\uae30\ub294 \uac83\uc774 \uc885\uc5c5\uc6d0\uacfc \ub3c5\ub9bd \uacc4\uc57d\uc790 \uc0ac\uc774\uc758 \uad6c\ubd84\uc774\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \uace0\uc6a9\uc8fc\ub4e4\uc740 \uc6d4\uae09 \uc138\uae08(PAYROLL TAX)\ub97c \uc904\uc774\uae30 \uc704\ud574 FULL […]<\/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-709","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\/709","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=709"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/709\/revisions"}],"predecessor-version":[{"id":710,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/709\/revisions\/710"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}