11\/25\/10 (Thu) Column – Korea Daily<\/p>\n

1031 \uc138\uae08 \uc5f0\uae30 \uad50\ud658\ubc95<\/p>\n

\ubd80\ub3d9\uc0b0 \ud22c\uc790\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \uc694\uc18c\uac00 \ud0c0\uc774\ubc0d\uc774\uace0 \uadf8\ub807\uac8c \uc62c\ub77c\uac04 \ubd80\ub3d9\uc0b0\uc744 \ucc98\ubd84 \ud588\uc744 \ub54c \ubb38\uc81c\uac00 \ub418\ub294 \uac83\uc774 \ubc14\ub85c \uc138\uae08\uc774\ub2e4. \ud604\uc7ac, \ud22c\uc790 \uc18c\ub4dd(Capital Gain)\uc5d0 \ub300\ud55c \uc5f0\ubc29 \uc138\uc728\uc740 \uc77c\ub144 \uc774\uc0c1 \uc18c\uc720\ud55c\ud6c4 \ucc98\ubd84\ud588\uc744 \uacbd\uc6b0 15%\uc774\uace0, \uc8fc\uc815\ubd80 \ud3c9\uade0 \uc138\uc728 7%\ub97c \uac00\uc0b0\ud560\ub54c \ucd5c\uc18c\ud55c 22%\uc758 \uc138\uae08\uc774 \ubd80\uacfc\ub420\uc218 \uc788\ub2e4. \uc5ec\uae30\uc5d0 \uadf8\uac04\uc758 \ub204\uc801\ub41c \uac10\uac00\uc0c1\uac01 \uc561\uc218\ub3c4 \uc218\uc785\uc73c\ub85c \uac04\uc8fc\ub428\uc73c\ub85c \uc2e4\uc9c8\uc801\uc778 \uc138\uae08\uc561\uc218\ub294 \ud6e8\uc52c \ub9ce\uc544\uc9c8\uc218 \uc788\ub2e4.<\/p>\n

\ub530\ub77c\uc11c \uc18c\uc720\ud55c \ubd80\ub3d9\uc0b0\uc744 \ud314\uc544 \ub354 \ud070 \ubd80\ub3d9\uc0b0\uc73c\ub85c \uc62e\uae30\ub824\uace0 \ud558\ub294 \ub0a9\uc138\uc790\uc5d0\uac8c\ub294 \uc138\uae08\ubb38\uc81c\uac00 \ud070 \ubd80\ub2f4\uc73c\ub85c \ub0a8\uac8c\ub418\uc5c8\ub2e4. \uc774\uc5d0 1031 \uc138\uae08 \uc5f0\uae30 \uad50\ud658\ubc95(1031 Tax Deferred Exchange)\uc744 \uc774\uc6a9\ud558\uc5ec \uc138\uae08\uc744 \ub0b4\uc9c0 \uc54a\uace0 \ub354 \ud070 \ubd80\ub3d9\uc0b0\uc744 \uad6c\uc785\ud558\ub294 \ubc29\ubc95\uc774 \uc788\ub2e4.<\/p>\n

\uadf8 \uc870\uac74\uc73c\ub85c\ub294 1)\uac19\uc740 \uc885\ub958\uc758 \ubd80\ub3d9\uc0b0\uac04\uc758 \uad50\ud658\uc774\uc5b4\uc57c \ud558\uace0 2)\uadf8 \ubd80\ub3d9\uc0b0\uc774 \ud22c\uc790\ubaa9\uc801\uc774\ub098 \uc0ac\uc5c5\uc6a9\uc73c\ub85c \uc0ac\uc6a9\ub418\uc5b4\uc84c\uc5b4\uc57c \ud558\uba70 3)\uc18c\uc720\ud558\uace0 \uc788\ub358 \ubd80\ub3d9\uc0b0\uc744 \ucc98\ubd84\ud55c\uc9c0 45\uc77c \uc548\uc5d0 \uc0c8\ub86d\uac8c \uad6c\uc785\ud560 \ubd80\ub3d9\uc0b0\uc744 \uc9c0\uc815\ud574\uc57c \ud558\uace0 4)180\uc77c \uc548\uc5d0 \uad50\ud658\uc774 \uc644\uc804\ud788 \ub05d\ub098\uc57c \ud55c\ub2e4. \ubaa8\ub4e0 1031 \uad50\ud658\ubc95\uc5d0\ub294 \uc790\uaca9\uc744 \uac16\ucd98 \uc911\uac1c\uc790(Qualified Intermediary)\uac00 \ubc18\ub4dc\uc2dc \ud544\uc694\ud558\uba70 \uc911\uac1c\uc790\ub294 \ubd80\ub3d9\uc0b0\uc744 \ucc98\ubd84\ud55c\ud6c4 \uc0c8 \ubd80\ub3d9\uc0b0\uc744 \uad6c\uc785\ud558\uae30 \uae4c\uc9c0 \uad6c\uc785\ube44\uc6a9\uc744 \ub9e1\uc544\uac00\uc9c0\uace0 \uc788\ub2e4\uac00 \uc9d1\ud589\ud558\ub294 \uc5ed\ud65c\uc744 \ud558\uac8c \ub41c\ub2e4.<\/p>\n

\ud55c\ud3b8, \uc8fc\uc5b4\uc9c4 \uae30\uac04\uc548\uc5d0 \uad6c\uc785\ud558\uace0 \uc2f6\uc740 \ubd80\ub3d9\uc0b0\uc744 \ucc3e\uae30\uac00 \uc5b4\ub824\uc6b4 \uacbd\uc6b0\uac00 \ub9ce\uace0 \ud639\uc740 \uc18c\uc720\ud558\uace0 \uc788\ub294 \ubd80\ub3d9\uc0b0\uc744 \ud314\uae30 \uc804\uc5d0 \uc88b\uc740 \ubd80\ub3d9\uc0b0\uc744 \ubc1c\uacac\ud558\uc600\uc744 \ub54c \uc0ac\uc6a9\ud558\ub294 \uc5ed\uad50\ud658(Reverse Exchange)\uc774\ub77c\ub294 \ubc29\ubc95\uc774 \uc788\ub294\ub370, \uc774 \uc5ed\uad50\ud658\uc740 \uc790\uaca9\uc744 \uac16\ucd98 \uc911\uac1c\uc790\uac00 \uc0c8\ubd80\ub3d9\uc0b0\uc744 \uad6c\uc785\ud558\uace0 \uc18c\uc720\ud55c \ubd80\ub3d9\uc0b0\uc744 \ucc98\ubd84\ud560\ub54c\uae4c\uc9c0 \uc18c\uc720\uad8c\uc744 \uac00\uc9c0\uace0 \uc788\uc5b4\uc57c \ud558\uba70, \uc5ed\uad50\ud658 \uae30\uac04\ub3d9\uc548 \ubd80\ub3d9\uc0b0\uc758 \uc218\uc785\uacfc \uc9c0\ucd9c\uc744 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ud574\uc57c\ud558\ub294\ub4f1 \ubcf5\uc7a1\ud55c \uc808\ucc28\ub97c \uac70\uccd0\uc57c \ud558\uae30 \ub54c\ubb38\uc5d0 \ud2b9\ubcc4\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uc0ac\uc6a9\ud558\ub294 \uac83\uc774 \uc88b\ub2e4.<\/p>\n

\uac04\ud639 \uc784\ub300 \uc8fc\ud0dd\uc744 \uc18c\uc720\ud55c \ub0a9\uc138\uc790\uac00 \uc138\uae08 \uc5f0\uae30 \uad50\ud658\ubc95\uc744 \uc774\uc6a9\ud558\uc5ec \ub354 \ud070 \uc8fc\ud0dd\uc744 \uad6c\uc785\ud55c\ud6c4 \ubc14\ub85c \uc784\ub300 \uc8fc\ud0dd\uc774 \uc544\ub2cc \ubcf8\uc778\uc758 \uc8fc\uac70\uc8fc\uc9c0\ub85c \uc774\uc6a9\ud558\uac70\ub098, \ud22c\uc790\ubaa9\uc801\uc73c\ub85c \uad6c\uc785\ud55c \ubd80\ub3d9\uc0b0\uc774 \uc5ec\ub7ec\uac00\uc9c0 \uc774\uc720\ub85c \uc138\uae08 \uc5f0\uae30 \uad50\ud658\ubc95\uc744 \uc0ac\uc6a9\ud55c \uc774\ud6c4 \ub354 \uc774\uc0c1 \ud22c\uc790\ub098 \uc0ac\uc5c5\uc0c1\uc758 \ubaa9\uc801\uc774 \uc544\ub2cc \ubd80\ub3d9\uc0b0\uc73c\ub85c \ubc14\ub00c\ub294 \uacbd\uc6b0\uac00 \uc788\ub294\ub370, \uc774\uc5d0 \uad00\ub828\ud558\uc5ec \ud2b9\ubcc4\ud788 \uc81c\uc815\ub41c \ubc95\ub839\uc740 \uc5c6\uc9c0\ub9cc \uc774\ub294 \uad6d\uc138\uccad\uc774 \uc138\uae08 \uc5f0\uae30 \uad50\ud658\ubc95\uc758 \ucde8\uc9c0\uc640 \ub2e4\ub974\ub2e4 \ud558\uc5ec \uc5b8\uc81c\ub4e0\uc9c0 \uad6d\uc138\uccad\uc774 \uad50\ud658\uc744 \ucde8\uc18c\ud560\uc218 \uc788\uae30 \ub54c\ubb38\uc5d0 \uc774\ub807\uac8c \uad50\ud658\ub41c \ubd80\ub3d9\uc0b0\uc740 \uc801\uc5b4\ub3c4 \uc77c\ub144\uc774\uc0c1 \ubcf8\ub798\uc758 \ud22c\uc790\ub098 \uc0ac\uc5c5\uc0c1\uc758 \ubaa9\uc801\uc744 \uc720\uc9c0\ud558\ub294 \uac83\uc774 \uc88b\uaca0\ub2e4.<\/p>\n

\ud55c\ud3b8, \uc77c\ubc18\uc801\uc778 \uc8fc\ud0dd \uc18c\uc720\uc8fc\ub294 \uc9c0\ub09c 5\ub144\uc758 \uae30\uac04\ub3d9\uc548 \ubd80\ub3d9\uc0b0\uc744 2\ub144\uc774\uc0c1 \uc18c\uc720\ud558\uace0 \uadf8 \ubd80\ub3d9\uc0b0\uc5d0 2\ub144\uc774\uc0c1\uc744 \uac70\uc8fc\ud558\uba74 Home owner\u2019s exemption \uc744 \ud1b5\ud558\uc5ec \ub3c5\uc2e0 $250,000 \uadf8\ub9ac\uace0 \uae30\ud63c $500,000 \uae4c\uc9c0\uc758 \uc2dc\uc138\ucc28\uc561\uc744 \uba74\uc81c \ubc1b\uc744\uc218 \uc788\ub294\ub370, \uc138\uae08 \uc5f0\uae30 \uad50\ud658\ubc95\uc73c\ub85c \uad6c\uc785\ud55c \ubd80\ub3d9\uc0b0\uc740 \uc8fc\ud0dd \uc18c\uc720\uc8fc\uac00 \ubc18\ub4dc\uc2dc 5\ub144\uc774\uc0c1\uc744 \uc18c\uc720\ud574\uc57c\ub9cc \uc774 \ud61c\ud0dd\uc744 \ubcfc\uc218\uc788\ub2e4. \ub2e4\ub978 \uc138\ubc95\uc758 \ucc98\ub9ac\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc774 \uc5ed\uc2dc \uacc4\ud68d\uc5d0\uc758\ud558\uc5ec \ubbf8\ub9ac \uc804\ubb38\uac00\uc640 \uc0c1\uc758\ud558\uc5ec \ub300\ucc45\uc744 \uc138\uc6b8 \ud544\uc694\uac00 \ubc18\ub4dc\uc2dc\uc788\ub2e4.<\/p>\n

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

11\/25\/10 (Thu) Column – Korea Daily 1031 \uc138\uae08 \uc5f0\uae30 \uad50\ud658\ubc95 \ubd80\ub3d9\uc0b0 \ud22c\uc790\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \uc694\uc18c\uac00 \ud0c0\uc774\ubc0d\uc774\uace0 \uadf8\ub807\uac8c \uc62c\ub77c\uac04 \ubd80\ub3d9\uc0b0\uc744 \ucc98\ubd84 \ud588\uc744 \ub54c \ubb38\uc81c\uac00 \ub418\ub294 \uac83\uc774 \ubc14\ub85c \uc138\uae08\uc774\ub2e4. \ud604\uc7ac, \ud22c\uc790 \uc18c\ub4dd(Capital Gain)\uc5d0 \ub300\ud55c \uc5f0\ubc29 \uc138\uc728\uc740 \uc77c\ub144 \uc774\uc0c1 \uc18c\uc720\ud55c\ud6c4 \ucc98\ubd84\ud588\uc744 \uacbd\uc6b0 15%\uc774\uace0, \uc8fc\uc815\ubd80 \ud3c9\uade0 \uc138\uc728 7%\ub97c \uac00\uc0b0\ud560\ub54c \ucd5c\uc18c\ud55c 22%\uc758 \uc138\uae08\uc774 \ubd80\uacfc\ub420\uc218 \uc788\ub2e4. \uc5ec\uae30\uc5d0 \uadf8\uac04\uc758 \ub204\uc801\ub41c \uac10\uac00\uc0c1\uac01 \uc561\uc218\ub3c4 […]<\/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-763","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\/763","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=763"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/763\/revisions"}],"predecessor-version":[{"id":764,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/763\/revisions\/764"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}