2\/17\/11 (Thu) Column – Korea Daily<\/p>\n

\uc0ac\uc5c5\uc744 \uc2dc\uc791\ud558\uba70 \ubc95\uc778\uccb4\ub97c \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud615\ud0dc\ub85c \uc124\ub9bd\ud558\ub294 \uacbd\uc6b0\uc5d0 S corporation\uacfc C corporation\uc758 \ucc28\uc774\uc810\uacfc \uc7a5\ub2e8\uc810\uc5d0 \ub300\ud574 \ubb38\uc758\ud574 \uc624\ub294 \uacbd\uc6b0\uac00 \uc790\uc8fc \uc788\ub2e4. \ud754\ud788 \uc6b0\ub9ac\uac00 \uc54c\uace0 \uc788\ub294 \uc8fc\uc2dd\ud68c\uc0ac\ub294 C corporation\uc73c\ub85c \uc6b0\ub9ac\uc5d0\uac8c \uce5c\uc219\ud55c \uc774\ub984\uc758 \ub300\uae30\uc5c5\ub4e4\uc774 \ub300\ubd80\ubd84 \uc774\uc5d0 \ud574\ub2f9\ud55c\ub2e4.<\/p>\n

\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud070 \uc7a5\uc810\uc740 \uc0ac\uc5c5\uc801\uc73c\ub85c \ubc1c\uc0dd\ud55c \ubd88\uc774\uc775\uc5d0 \ub300\ud55c \uac1c\uc778\uc7ac\uc0b0\uc758 \ubcf4\ud638\uc5d0 \uc788\uc73c\ub098 \ud68c\uc0ac\uc5d0\uc11c \ubc8c\uc5b4\ub4e4\uc778 \uc774\uc775\uc5d0 \ub300\ud558\uc5ec \uc138\uae08\uc744 \ud55c\ubc88 \ub0b4\uace0 \ub610 \uc8fc\uc8fc\uc5d0\uac8c \ubc30\ub2f9\uc5d0 \ub418\uc5b4 \ub2e4\uc2dc \ub610 \uc138\uae08\uc744 \ub0b4\ub294 \uc774\uc911\uacfc\uc138\uc758 \ubd80\ub2f4 \ub54c\ubb38\uc5d0 small business\ub97c \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uac10\ub2f9\ud558\uae30 \ud798\ub4e0 \uacbd\uc6b0\uac00 \ub9ce\ub2e4.<\/p>\n

\uc774\ub7f0 \ub2e8\uc810\uc744 \ubcf4\uc644\ud558\uc5ec \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uac00\ub4e4\uc5d0\uac8c \ub9ce\uc774 \uc560\uc6a9\ub418\ub294 \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud615\ud0dc\uac00 \ubc14\ub85c S corporation\uc774\ub2e4. S \uc8fc\uc2dd\ud68c\uc0ac\ub294 Small Business Corporation\uc744 \uc758\ubbf8\ud558\uace0 \uc5f0\ubc29\uc138\ubc95(Internal Revenue Code)\uc758 Subchapter S \uc5d0\uc11c \ub2e4\ub904\uc9c0\uae30 \ub54c\ubb38\uc5d0 S \uc8fc\uc2dd\ud68c\uc0ac\ub85c \uba85\uba85\ub418\uc5c8\ub2e4.<\/p>\n

S \uc8fc\uc2dd\ud68c\uc0ac\ub85c \uc778\uc815\uc744 \ubc1b\uc73c\ub824\uba74 \uc6b0\uc120 \uc8fc\uc2dd\ud68c\uc0ac\ub97c \uba3c\uc800 \uc124\ub9bd\ud55c \ud6c4 \uc77c\uc815 \uae30\ud55c \ub0b4\uc5d0 \ubbf8 \uad6d\uc138\uccad\uc5d0 \uc2e0\uccad\uc11c\ub958\ub97c \uc791\uc131\ud558\uc5ec \ubcf4\ub0b4\uba74 \ud2b9\ubcc4\ud55c \ud558\uc790\uac00 \uc5c6\ub294 \uc774\uc0c1 \uac70\uc758 \uc790\ub3d9\uc73c\ub85c \uc778\uac00\ub97c \ubc1b\uac8c \ub41c\ub2e4.
\n\uc704\uc5d0 \uc7a0\uc2dc \uc5b8\uae09\uc774 \ub418\uc5c8\ub4ef\uc774 S corporation\uc758 \uc7a5\uc810\uc740 \uc774\uc911\uacfc\uc138\uc5d0\uc11c \uc790\uc720\ub85c\uc6cc\uc9c8 \uc218 \uc788\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n

S corporation\uc740 \uc138\uae08\uc744 \ub0b4\uc9c0 \uc54a\ub294 \ud68c\uc0ac\ub85c \uc778\uc815\uc744 \ubc1b\uac8c \ub428\uc73c\ub85c \ud68c\uc0ac\uc758 \ubaa8\ub4e0 \uc218\uc775\uc740 \uc8fc\uc8fc\ub4e4\uc5d0\uac8c \uc790\ub3d9\uc73c\ub85c \ubc30\ub2f9\uc774 \ub418\uc5b4 \uc8fc\uc8fc\ub4e4\uc774 \uac1c\uc778 \uc138\ubb34\ubcf4\uace0\ub97c \ud560 \ub54c \ub2e8 \ud55c\ubc88\ub9cc \uc138\uae08\uc744 \ub0b4\uac8c \ub41c\ub2e4. \ub610 \ub9cc\uc57d \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud588\uc744 \uc2dc\uc5d0\ub294 \uacbd\uc6b0\uc5d0 \ub530\ub77c \uc8fc\uc8fc\ub4e4\uc758 \ub2e4\ub978 \uc18c\ub4dd\uacfc \uc0c1\uc1c4\uac00 \uac00\ub2a5\ud560 \uc218\ub3c4 \uc788\uc73c\ub2c8 \ud070 \uc7a5\uc810\uc774\ub77c \ubcfc \uc218 \uc788\uaca0\ub2e4.<\/p>\n

\ub610 \ud558\ub098\uc758 \ud070 \uc7a5\uc810\uc740 C corporation\uc5d0\uac8c\ub3c4 \uc8fc\uc5b4\uc9c0\ub294 \uc720\ud55c \ucc45\uc784\uc774\ub77c \ud560 \uc218 \uc788\ub2e4. \uc0ac\uc5c5\uc744 \ud558\ub2e4 \ubcf4\uba74 \ud56d\uc0c1 \uc88b\uc740 \uc77c\ub9cc \uc788\uc744 \uc218\ub294 \uc5c6\uae30 \ub54c\ubb38\uc774\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac\ub294 \uac1c\uc778\uc7ac\uc0b0\uc744 \ucd5c\ub300\ud55c \ubcf4\ud638\ud560 \uc218 \uc788\ub294 \uc0ac\uc5c5\uc758 \ud615\ud0dc\uc911 \ud558\ub098\uc784\uc73c\ub85c \uc774 \uc5ed\uc2dc \uc0c1\ub2f9\ud55c \ud61c\ud0dd\uc774\ub77c \ubcfc \uc218 \uc788\ub2e4.<\/p>\n

\uc774\uc678\uc5d0\ub3c4 \uacbd\uc6b0\uc5d0 \ub530\ub77c \uc0ac\ud68c \ubcf4\uc7a5\uc138 (Social Security Tax)\uc5d0 \ub300\ud55c \uc808\uac10\uc744 \uc5b4\ub290 \uc815\ub3c4 \ubc1b\uc744 \uc218\ub3c4 \uc788\uc73c\ub098 \ubbf8 \uad6d\uc138\uccad\uc5d0\uc11c \uc778\uc815\ud558\ub294 \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc870\uc2ec\uc2a4\ub7fd\uac8c \uacc4\ud68d\uc744 \uc138\uc6cc\uc57c \ud560 \ud544\uc694\uac00 \uc788\ub2e4.<\/p>\n

S corporation\uc740 \uc7a5\uc810\uc774 \ub9ce\uc740 \ub300\uc2e0 \uc8fc\uc758\ud574\uc57c \ud560 \uc0ac\ud56d\ub3c4 \uc5ec\ub7ec \uac00\uc9c0\uac00 \uc788\ub2e4.
\n\uc6b0\uc120 \uce98\ub9ac\ud3ec\ub2c8\uc544 \uc8fc\uc5d0\ub294 \ud68c\uc0ac\uc758 \uc21c\uc774\uc775\uc5d0 \ub300\ud574 1.5%\ub77c\ub294 S corporation \uc138\uae08\uc774 \uc788\ub2e4. \ub610 \uc5ec\ub7ec \uba85\uc758 \ud22c\uc790\uc790\uac00 \uc788\uc744 \uacbd\uc6b0 \ubc18\ub4dc\uc2dc \uc9c0\ubd84\uc728\uc5d0 \ub530\ub77c \ubc30\ub2f9\uc744 \ud574\uc57c \ud558\uba70 \uc5b4\ub290 \ud55c\uba85\uc774 \ub354 \ub9ce\uc740 \uacf5\ud5cc\uc744 \ud588\ub2e4\uace0 \ud574\uc11c \uc8fc\uc8fc\ub4e4\ub07c\ub9ac \ud55c\ubc88\uc815\ud55c \ubc30\ub2f9\ub960\uc744 \ub9e4\ud574 \ubc14\uafc0 \uc218\ub294 \uc5c6\ub2e4. \uc774\ub807\uac8c \ubc30\ub2f9\ub960\uc740 \uc9c0\ubd84\uc728\uacfc \uac19\uae30 \ub54c\ubb38\uc5d0 \ub9cc\uc57d \uc8fc\uc8fc\uc0ac\uc774\uc5d0 \uc8fc\uc2dd\uac70\ub798\ub97c \ud55c\ub2e4\uba74 \ubc30\ub2f9\ub960\uc744 \uc870\uc815\ud560 \uc218\ub294 \uc788\ub2e4.<\/p>\n

\ub610 S corporation\uc758 \uc790\uaca9\uc744 \uac16\ucd94\uae30 \uc704\ud574\uc11c\ub294 \ud68c\uc0ac\uac00 \ubc18\ub4dc\uc2dc \ubbf8\uad6d\uc5d0\uc11c \uc124\ub9bd\ub41c \ubc95\uc778\uc774\uc5b4\uc57c \ud558\uba70 \ubaa8\ub4e0 \uc8fc\uc8fc\uac00 \ubbf8\uad6d\uc758 \uac70\uc8fc\uc790\ub85c \uc778\uc815\uc744 \ubc1b\uc544\uc57c \ud55c\ub2e4. (\uc77c\ubc18\uc801\uc73c\ub85c \uc601\uc8fc\uad8c\uc790 \uc774\uc0c1). \ud68c\uc0ac\uc758 \uc8fc\uc8fc\ub294 \uaf2d \uac1c\uc778\uc774\uc5b4\uc57c \ud558\uba70 \uae30\uad00\uc774\ub098 \ud68c\uc0ac\ub294 S corporation\uc758 \uc8fc\uc8fc\uac00 \ub420 \uc218 \uc5c6\ub2e4. \uc774 \uc774\uc678\uc5d0\ub3c4 \ud68c\uc0ac\uc758 \uac00\ub2a5\ud55c \uc8fc\uc8fc\uc758 \uc22b\uc790\uc640 \uc8fc\uc2dd \ubc1c\ud589 \ud615\uc2dd\uc5d0\ub3c4 \uc81c\uc57d\uc774 \uc788\uc74c\uc73c\ub85c \uc774\uac83\uc744 \uc5b4\uae30\uc9c0 \uc54a\uae30 \uc704\ud574\uc120 \ud56d\uc0c1 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud558\uaca0\ub2e4.<\/p>\n

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

2\/17\/11 (Thu) Column – Korea Daily \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud558\uba70 \ubc95\uc778\uccb4\ub97c \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud615\ud0dc\ub85c \uc124\ub9bd\ud558\ub294 \uacbd\uc6b0\uc5d0 S corporation\uacfc C corporation\uc758 \ucc28\uc774\uc810\uacfc \uc7a5\ub2e8\uc810\uc5d0 \ub300\ud574 \ubb38\uc758\ud574 \uc624\ub294 \uacbd\uc6b0\uac00 \uc790\uc8fc \uc788\ub2e4. \ud754\ud788 \uc6b0\ub9ac\uac00 \uc54c\uace0 \uc788\ub294 \uc8fc\uc2dd\ud68c\uc0ac\ub294 C corporation\uc73c\ub85c \uc6b0\ub9ac\uc5d0\uac8c \uce5c\uc219\ud55c \uc774\ub984\uc758 \ub300\uae30\uc5c5\ub4e4\uc774 \ub300\ubd80\ubd84 \uc774\uc5d0 \ud574\ub2f9\ud55c\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud070 \uc7a5\uc810\uc740 \uc0ac\uc5c5\uc801\uc73c\ub85c \ubc1c\uc0dd\ud55c \ubd88\uc774\uc775\uc5d0 \ub300\ud55c \uac1c\uc778\uc7ac\uc0b0\uc758 \ubcf4\ud638\uc5d0 \uc788\uc73c\ub098 \ud68c\uc0ac\uc5d0\uc11c \ubc8c\uc5b4\ub4e4\uc778 \uc774\uc775\uc5d0 \ub300\ud558\uc5ec \uc138\uae08\uc744 \ud55c\ubc88 […]<\/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-729","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\/729","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=729"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/729\/revisions"}],"predecessor-version":[{"id":730,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/729\/revisions\/730"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}