UCMK & Associates 9\/30\/10 (Fri) Column – Korea Daily<\/p>\n

\uc9c0\ub09c 9\uc6d4 7\uc77c 2010\ub144, \uad6d\uc138\uccad\uc5d0\uc11c \uc601\uc138\uae30\uc5c5(Small Business)\uacfc \ube44\uc601\ub9ac\ub2e8\uccb4(Non-profit organization)\ub4e4\uc774 2010\ub144 \uc138\uae08 \ubcf4\uace0 \uc2dc\uc5d0 \uc885\uc5c5\uc6d0\ub4e4\uc744 \uc704\ud574 \uc9c0\ubd88\ud55c \uac74\uac15\ubcf4\ud5d8\ub8cc\uc758 \uc77c\ubd80\ub97c \uacf5\uc81c\ubc1b\uae30 \uc704\ud574 \uc791\uc131\ud574\uc57c\ud558\ub294 \uc591\uc2dd 8941\uc758 \ucd08\uc548\uc744 \ubc1c\ud45c\ud558\uc600\ub2e4. \uad6d\uc138\uccad\uc5d0\uc11c\ub294 \ub610\ud55c \uc77c\ubc18\uc801\uc73c\ub85c \uc138\uae08\ubcf4\uace0\ub97c \ud558\uc9c0 \uc54a\ub294 \ube44\uc601\ub9ac\ub2e8\uccb4\ub4e4\uc774 \uc5b4\ub5bb\uac8c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub294\uc9c0\ub3c4 \ud568\uaed8 \ubc1c\ud45c\ud558\uc600\ub294\ub370 \uadf8 \ub0b4\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uc601\uc138\uae30\uc5c5\ub4e4\uc740 \ub0b4\ub144\ub3c4 \uae30\uc5c5\uc758 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub294 \uae08\uc561\ub9cc\ud07c\uc744 General Business Credit\uc758 \uc77c\ubd80\ub85c \ud3ec\ud568\uc2dc\ucf1c \ubcf4\uace0\ud558\ub3c4\ub85d \ud558\uc600\uace0, \ube44\uc601\ub9ac\ub2e8\uccb4\ub4e4\uc740 \uac1c\uc815\ub41c \uc591\uc2dd 990-T\ub97c \ud1b5\ud558\uc5ec \uc601\uc138\uae30\uc5c5 \uac74\uac15\ubcf4\ud5d8 \uc138\uae08\ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uac8c \ub418\uc5c8\ub2e4. \uc591\uc2dd 990-T\ub294 \ube44\uc601\ub9ac\ub2e8\uccb4\ub4e4\uc774 \ube44\uc601\ub9ac\ub2e8\uccb4\uc758 \uc124\ub9bd \ubaa9\uc801\uacfc\ub294 \uad00\uacc4\uc5c6\ub294 \ud65c\ub3d9\uc73c\ub85c \uc778\ud558\uc5ec \ubc1c\uc0dd\ud55c \ubd80\uc218\uc801\uc778 \uc218\uc785\uc5d0 \ub300\ud558\uc5ec \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ud568\uacfc \ub3d9\uc2dc\uc5d0 \uad00\ub828\ub41c \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\ub294 \uc591\uc2dd\uc778\ub370, 2011\ub144 \uc138\uae08\ubcf4\uace0 season\uc5d0\ub294 \ube44\uc601\ub9ac\uc801\uc778 \ud65c\ub3d9 \uc774\uc678\uc758 \uc218\uc785\uc774 \uc804\ud600 \uc5c6\uc5c8\ub358 \ube44\uc601\ub9ac \ub2e8\uccb4 \uc77c\uc9c0\ub77c\ub3c4, \uc774\ub7ec\ud55c \uc601\uc138\uae30\uc5c5 \uac74\uac15\ubcf4\ud5d8 \uc138\uae08\ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \uac1c\uc815\ub418\uc5c8\ub2e4. \uc774 \uc601\uc138\uae30\uc5c5 \uac74\uac15\ubcf4\ud5d8 \uc138\uae08\ud61c\ud0dd\uc740 \uc9c0\ub09c\ubd04 \uc624\ubc14\ub9c8 \ud589\uc815\ubd80\uc5d0\uc758\ud574 Affordable Care Act\ub77c\ub294 \uc774\ub984\uc73c\ub85c \ubc1c\ud6a8 \uc2dc\ud589\ub418\uc5c8\ub294\ub370, \uc774\ub7ec\ud55c \ud61c\ud0dd\uc740 \uc8fc\ub85c \uc885\uc5c5\uc6d0\ub4e4\uc5d0\uac8c \uc911\uac04 \uc774\ud558 \ud639\uc740 \uc800\uc18c\ub4dd\uc758 \uc784\uae08\uc744 \uc9c0\ubd88\ud558\uace0 \uc788\ub294 \uc601\uc138 \uae30\uc5c5\uc774\ub098 \ube44\uc601\ub9ac\ub2e8\uccb4\ub97c \ub3d5\uae30 \uc704\ud574\uc11c \ub9c8\ub828\ub418\uc5c8\ub2e4\uace0 \ud560 \uc218 \uc788\ub2e4. \uc774 \ubc95\uc548\uc740 \ucc98\uc74c\uc73c\ub85c \ube44\uc6a9\uc758 \ubd80\ub2f4\uc73c\ub85c \uc885\uc5c5\uc6d0\ub4e4\uc5d0\uac8c \uac74\uac15\ubcf4\ud5d8\uc744 \uc81c\uacf5\ud560 \uc218 \uc5c6\uc5c8\ub358 \uc601\uc138\uae30\uc5c5\uc774\ub098 \ube44\uc601\ub9ac\ub2e8\uccb4\ub4e4\uc774 \uc885\uc5c5\uc6d0\ub4e4\uc5d0\uac8c \uac74\uac15\ubcf4\ud5d8\uc744 \ubcf4\ub2e4 \uc27d\uac8c \uc81c\uacf5\ud560 \uc218 \uc788\ub294 \uae30\ud68c\ub97c \uc81c\uacf5\ud558\uace0, \uae30\uc874\uc5d0 \uc774\ubbf8 \uc885\uc5c5\uc6d0\ub4e4\uc5d0\uac8c \uac74\uac15\ubcf4\ud5d8\ud61c\ud0dd\uc744 \uc81c\uacf5\ud558\uace0 \uc788\ub358 \uc601\uc138 \uae30\uc5c5\ub4e4\uc774 \uacc4\uc18d\ud574\uc11c \uac74\uac15\ubcf4\ud5d8\ud61c\ud0dd\uc744 \uc720\uc9c0, \uc81c\uacf5 \ud560 \uc218 \uc788\ub3c4\ub85d \ub9c8\ub828\ub418\uc5c8\ub2e4.
\n\uc774\ub7ec\ud55c \uc601\uc138\uae30\uc5c5 \uac74\uac15\ubcf4\ud5d8 \ud61c\ud0dd\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc601\uc138\uae30\uc5c5\uc758 \uace0\uc6a9\uc8fc\uac00 \uc885\uc5c5\uc6d0\ub4e4\uc744 \uc704\ud574 \uac01 \uc885\uc5c5\uc6d0\ub4e4\uc758 \uac74\uac15\ubcf4\ud5d8\ub8cc\uc758 \uc801\uc5b4\ub3c4 \ubc18 \uc774\uc0c1\uc744 \uc9c0\ubd88\ud558\ub294 \uacbd\uc6b0\uc5d0 \ud574\ub2f9\ub418\ub294\ub370, 2010\ub144\uacfc 2013\ub144 \uc911\uc5d0\ub294, \ud574\ub2f9\ub418\ub294 \uc601\uc138\uae30\uc5c5\ub4e4\uc740 \uc9c0\ubd88\ud55c \ubcf4\ud5d8\ub8cc\uc758 \ucd5c\ub300 35 percent\uae4c\uc9c0 \ud61c\ud0dd\uc744 \ubcfc \uc218 \uc788\uc73c\uba70, \ube44\uc601\ub9ac\ub2e8\uccb4\uc758 \uacbd\uc6b0\uc5d0\ub294 \ucd5c\ub300 25 percent\uae4c\uc9c0 \ud61c\ud0dd\uc744 \ubcfc \uc218 \uc788\uac8c \ub418\uc5c8\ub2e4. \uadf8\ub9ac\uace0 2014\ub144 \uc774\ud6c4\ubd80\ud130 2\ub144 \ub3d9\uc548\uc740 \ud574\ub2f9\ub418\ub294 \uc601\uc138\uae30\uc5c5\uc774 \uc9c0\ubd88\ud55c \ubcf4\ud5d8\ub8cc\uc758 \ucd5c\ub300 50 percent, \uadf8\ub9ac\uace0 \ube44\uc601\ub9ac\ub2e8\uccb4\ub294 \ucd5c\ub300 35 percent \uae4c\uc9c0 \ud61c\ud0dd\uc744 \ubcfc \uc218 \uc788\uac8c \ub418\uc5c8\ub2e4. \uc774\ub7ec\ud55c \uacf5\uc81c \ud61c\ud0dd\uc740 \uc9c1\uc6d0 \uac1c\uc778\uc758 \ub144 \ud3c9\uade0 \uc784\uae08\uc774 $25,000 \uc774\ub0b4\uc774\uace0 10\uba85\uc758 full-time \uc9c1\uc6d0\uc774\ub098 \uc774\uc5d0 \uc0c1\uc751\ud558\ub294 \uc9c1\uc6d0 (Full-time equivalent (FTE))\uc744 \uace0\uc6a9\ud558\ub294 \uc791\uc740 \uc601\uc138 \uae30\uc5c5\uc774 \uac00\uc7a5 \ub9ce\uc740 \ud61c\ud0dd\uc744 \ub204\ub9b4 \uc218 \uc788\uc73c\uba70, \ud574\ub2f9\uc9c1\uc6d0\uc774 25 \uba85 \uc774\uc0c1\uc774\uac70\ub098 \uc885\uc5c5\uc6d0\ub4e4\uc758 \ub144 \ud3c9\uade0\uc784\uae08\uc774 $50,000 \uc774\uc0c1\uc778 \uacbd\uc6b0\uc5d0\ub294 \uacf5\uc81c \ud61c\ud0dd\uc774 \uc644\uc804\ud788 \uc5c6\uc5b4\uc9c8 \uc218 \uc788\ub2e4. \uc774\ub7ec\ud55c \uc790\uaca9\uc870\uac74\uc740 \uc804\uccb4 FTE\ub97c \uae30\uc900\uc73c\ub85c \uc815\ud574\uc9c0\uae30\ub294 \ud558\uc9c0\ub9cc, \ub2e8\uc21c\ud788 \uc885\uc5c5\uc6d0\uc758 \uc22b\uc790\uc5d0 \ub530\ub77c \uacb0\uc815\ub418\uc5b4\uc9c0\ub294 \uac83\uc740 \uc544\ub2c8\uba70, part-time \uc885\uc5c5\uc6d0\uc744 \uace0\uc6a9\ud558\ub294 \uc601\uc138 \uae30\uc5c5\uc740 \uc804\uccb4 \uc885\uc5c5\uc6d0\uc758 \uc218\uac00 25\uba85 \uc774\uc0c1\uc77c\uc9c0\ub77c\ub3c4 \uc774\ub7ec\ud55c \uc601\uc138\uae30\uc5c5 \uac74\uac15\ubcf4\ud5d8 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uac8c \ub418\uc5c8\ub2e4. \ub530\ub77c\uc11c \uc885\uc5c5\uc6d0\ub4e4\uc5d0\uac8c \uc0c8\ub86d\uac8c \uac74\uac15\ubcf4\ud5d8\uc744 \uc81c\uacf5\ud558\ub824\ub294 \uace0\uc6a9\uc8fc\ub098 \uc774\ubbf8 \uac74\uac15\ubcf4\ud5d8\uc744 \uc81c\uacf5\ud558\uace0 \uc788\ub294 \ub9ce\uc740 \ud55c\uc778 \uc5c5\uc8fc\uc774 \uc774\ub7ec\ud55c \uc138\uae08 \uacf5\uc81c \ud61c\ud0dd\uc758 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uac8c \ub418\uc5c8\ub2e4. \uc804\ubb38\uac00\uc640 \uc798 \uc0c1\uc758\ud558\uc5ec \uc774\ub7ec\ud55c \uc815\ubd80\uc758 \ud61c\ud0dd\uc744 \uaf3c\uaf3c\ud788 \uc0b4\ud3b4\ubcfc \uc218 \uc788\uc5b4\uc57c \ud558\uaca0\ub2e4.<\/p>\n

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

UCMK & Associates 9\/30\/10 (Fri) Column – Korea Daily \uc9c0\ub09c 9\uc6d4 7\uc77c 2010\ub144, \uad6d\uc138\uccad\uc5d0\uc11c \uc601\uc138\uae30\uc5c5(Small Business)\uacfc \ube44\uc601\ub9ac\ub2e8\uccb4(Non-profit organization)\ub4e4\uc774 2010\ub144 \uc138\uae08 \ubcf4\uace0 \uc2dc\uc5d0 \uc885\uc5c5\uc6d0\ub4e4\uc744 \uc704\ud574 \uc9c0\ubd88\ud55c \uac74\uac15\ubcf4\ud5d8\ub8cc\uc758 \uc77c\ubd80\ub97c \uacf5\uc81c\ubc1b\uae30 \uc704\ud574 \uc791\uc131\ud574\uc57c\ud558\ub294 \uc591\uc2dd 8941\uc758 \ucd08\uc548\uc744 \ubc1c\ud45c\ud558\uc600\ub2e4. \uad6d\uc138\uccad\uc5d0\uc11c\ub294 \ub610\ud55c \uc77c\ubc18\uc801\uc73c\ub85c \uc138\uae08\ubcf4\uace0\ub97c \ud558\uc9c0 \uc54a\ub294 \ube44\uc601\ub9ac\ub2e8\uccb4\ub4e4\uc774 \uc5b4\ub5bb\uac8c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub294\uc9c0\ub3c4 \ud568\uaed8 \ubc1c\ud45c\ud558\uc600\ub294\ub370 \uadf8 \ub0b4\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uc601\uc138\uae30\uc5c5\ub4e4\uc740 \ub0b4\ub144\ub3c4 \uae30\uc5c5\uc758 […]<\/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-785","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\/785","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=785"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/785\/revisions"}],"predecessor-version":[{"id":786,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/785\/revisions\/786"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}