7\/22\/10 (Thu) Column – Korea Daily<\/p>\n

\uac1c\uc778\uc774\ub098 \ubc95\uc778\uc774 \ud22c\uc790\ubaa9\uc801\uc73c\ub85c \uc18c\uc720\ud558\uace0 \uc788\ub294 \ubd80\ub3d9\uc0b0, \uc8fc\uc2dd, \uacf5\uc0ac\ucc44, \uadc0\uae08\uc18d \ub4f1\uc744 \uc790\ubcf8\uc790\uc0b0(Capital Assets)\uc774\ub77c \ud55c\ub2e4. \uc790\uc0b0\uc744 \ub9e4\uac01\ud560 \ub54c \uc6d0\uac00\uc640 \ud310\ub9e4\uac00\uc758 \ucc28\uc774\uc5d0 \ub530\ub77c \uc190\uc775 \uc5ec\ubd80\uac00 \uac00\ub824\uba70 \uc774\ub4dd\uc5d0 \ub300\ud574\uc11c\ub294 \ubcf4\ud1b5 \uc138\uae08\uc774 \ubd80\uacfc\ub418\uba70 \uc190\uc2e4\uc740 \uc5b4\ub290 \uc120\uc5d0\uc11c \uacf5\uc81c\uac00 \uac00\ub2a5\ud558\ub2e4.<\/p>\n

\uc790\ubcf8\uc774\ub4dd(Capital Gain)\uc774\ub780 \uc790\ubcf8\uc790\uc0b0\uc758 \uac00\uaca9\uc0c1\uc2b9\uc73c\ub85c \uc0dd\uae30\ub294 \ucc28\uc775\uc744 \ub9d0\ud558\ub294\ub370, \uc774 \uac00\uce58\uc758 \uc99d\uac00\ub294 \ub2e8\uc21c\ud55c \ud3c9\uac00\uc561\uc758 \uc0c1\uc2b9 \ud639\uc740, \ub9e4\uac01\uc591\ub3c4\uc5d0 \uc758\ud55c \ucc28\uc775\uc744 \ub73b\ud558\uba70 \uac1c\uc778, \uc0ac\uc5c5\uc6a9\uc774\ub0d0\uc5d0 \ub530\ub77c \ub2e4\ub978 \uc138\uc728\uc774 \uc801\uc6a9\ub41c\ub2e4. \uc21c\uc790\ubcf8\uc774\ub4dd(Net Capital Gain)\ubc1c\uc0dd\uc2dc \uadf8 \uc774\ub4dd\uc740 \uc77c\ubc18 \uac1c\uc778 \uc138\uc728\ubcf4\ub2e4 \ub0ae\uc740 \uc138\uc728\ub85c \uacfc\uc138\ub41c\ub2e4. \ud604\ud589 \uc138\ubc95\uc5d0\uc11c\ub294 \uc21c\uc790\ubcf8\uc774\ub4dd\uc740 \ubcf4\ud1b5 15% \uc774\ud558\uc758 \uc138\uc728\uc774 \uc801\uc6a9\ub41c\ub2e4. \uc774 \ub0ae\uc740 \uc138\uc728\uc740 \uc9c0\ub09c \ubd80\uc2dc \ud589\uc815\ubd80\uc5d0\uc11c \uc784\uc2dc\ub85c \ub2e8\ud589\ud588\ub358 Tax Increase Prevention and Reconciliation Act\uc5d0 \uc758\ud574 2010 \ud68c\uacc4 \uc5f0\ub3c4\uae4c\uc9c0\ub9cc \uc801\uc6a9\uc774 \ub418\uba70 2011\ub144\ubd80\ud130\ub294 \uc608\uc804\uc758 \ub8f0\uc774 \ub2e4\uc2dc \uc801\uc6a9\ub418\uc5b4 \ub2e8\uae30 \uc790\ubcf8 \uc774\ub4dd\uc77c \uacbd\uc6b0 \ucd5c\uace0 39.6%, \uadf8\ub9ac\uace0 \uc7a5\uae30 \uc790\ubcf8 \uc774\ub4dd\uc77c \uacbd\uc6b0\uc5d0\ub294 \ucd5c\uace0 20%\uc758 \uc138\uc728\uc774 \uc801\uc6a9\uc774 \ub41c\ub2e4.<\/p>\n

\ud55c\ud3b8, \uc790\ubcf8 \uc190\uc2e4(Capital Loss)\uc740 \uc18c\ub4dd\uc5d0\uc11c \uacf5\uc81c\uac00 \uac00\ub2a5\ud558\uc9c0\ub9cc \uc774 \ub54c, \uac1c\uc778 \uc6a9\ub3c4\uc758 \uc790\uc0b0, \uac00\ub839 \uac1c\uc778\uc18c\uc720 \uc8fc\ud0dd, \ucc28 \ub4f1\uc758 \ud310\ub9e4\uc2dc \ubc1c\uc0dd\ud558\ub294 \uc790\ubcf8 \uc190\uc2e4\uc740 \uacf5\uc81c \ud56d\ubaa9\uc5d0\uc11c \uc81c\uc678\ub41c\ub2e4. \uacf5\uc81c \uac00\ub2a5\ud55c \ud55c \ud574 \uc190\uc2e4\uc774 \uc774\ub4dd\uc744 \ucd08\uacfc\ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc21c\uc790\ubcf8\uc190\uc2e4(Net Capital Loss) \uae08\uc561\uc740 \uac1c\uc778\uacfc \ubc95\uc778\uc5d0\ub530\ub77c \uacf5\uc81c\ubc1b\ub294 \ubc29\ubc95\uc774 \ub2e4\ub978\ub370 \uac1c\uc778 \ud22c\uc790\uc790\uc758 \uacbd\uc6b0 \ud55c \ud574 \ucd5c\ub300 $3,000\uc744 \uac1c\uc778\uc18c\ub4dd \uae08\uc561\uc5d0\uc11c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc73c\uba70 $3,000\uc774 \ub118\ub294 \ucd08\uacfc \uc190\uc2e4 \uae08\uc561\uc740 \uadf8 \ub2e4\uc74c \ud574\ub85c \uc774\uc6d4\ub418\uba70 \uc18c\uc9c4\ub420 \ub54c\uae4c\uc9c0 \ub9e4\ub144 \uacf5\uc81c\uac00 \uac00\ub2a5\ud558\ub2e4. \ubb3c\ub860 \ud55c\ud574\uc5d0 \uc790\ubcf8\uc774\ub4dd\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc790\ubcf8 \uc774\ub4dd\uae4c\uc9c0 \ub0a8\uc544\uc788\ub294 \uc190\uc2e4\uc744 \uacf5\uc81c \ubc1b\uc744\uc218\uc788\ub2e4.<\/p>\n

\uc790\ubcf8 \uc774\ub4dd\uacfc \uc190\uc2e4\uc740 \uc7a5\u2022\ub2e8\uae30\ub85c \ubd84\ub958\ud560 \uc218 \uc788\ub294\ub370 \uadf8 \uae30\uc900\uc740 \uc77c \ub144 \ub610\ub294 \uadf8 \uc774\ub0b4\uc5d0 \ucc98\ubd84\ud558\ub294 \uc790\uc0b0\uc740 \ub2e8\uae30\uc790\uc0b0\uc73c\ub85c, \uc77c \ub144 \uc774\uc0c1 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc790\uc0b0\uc740 \uc7a5\uae30\uc790\uc0b0\uc73c\ub85c \ub098\ub204\uc5b4\uc9c4\ub2e4. \ub2e8\uae30\uc190\uc775\uacfc, \uc7a5\uae30\uc190\uc775\uc740 \uac01\uac01 \uac00\uac10\ud558\uc5ec Form 1040,Schedule D\uc758 Part \u2160, \u2161\uc5d0 \ub530\ub85c \ubcf4\uace0\ud55c\ub2e4.<\/p>\n

\uac1c\uc778 \ud22c\uc790\uc790\uac00 \uc544\ub2cc \ubc95\uc778 (corporation)\uc758 \uacbd\uc6b0\uc5d0\ub294 \ud2b9\ubcc4\ud55c \uc138\uc728\uc774 \uc801\uc6a9\uc774 \ub418\uc9c0 \uc54a\uc74c\uc73c\ub85c \uc77c\ubc18 \uc18c\ub4dd\uacfc \ub611\uac19\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub41c\ub2e4\ub294 \ubd88\ub9ac\ud568\uc774 \uc788\ub2e4. \ubd80\ub3d9\uc0b0 \ud22c\uc790 \uad00\ub828 \uc0ac\uc5c5\uc744 \ud558\uc2dc\ub294 \ubd84\ub4e4\uc774 \ubc95\uc778\uc774 \uc544\ub2cc Partnership\uc774\ub098 LLC\ud615\ud0dc\ub85c \ud558\uc2dc\ub294 \ud070 \uc774\uc720 \uc911\uc758 \ud558\ub098\uac00 \uc774\uac83\uc774\ub77c \ud558\uaca0\ub2e4.<\/p>\n

\ub610 \ubc95\uc778\uc758 \uacbd\uc6b0 \uc790\ubcf8 \uc190\uc2e4\uc5d0 \ub300\ud574 \ucd5c\uace0 3\ub144 \uc774\uc804\uae4c\uc9c0 \ub418\ub3cc\ub824 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uace0 \uc18c\uc9c4\ub418\uc9c0 \uc54a\uc740 \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 \ud2b9\ubcc4\ud55c \uacbd\uc6b0\uac00 \uc544\ub2c8\uba74 \ubbf8\ub798 5\ub144\uae4c\uc9c0 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4. \ubc95\uc778\uc758 \uacbd\uc6b0 \ud55c\ud574 $3,000 \uacf5\uc81c\uac00 \uc801\uc6a9\uc774 \ub418\uc9c0 \uc54a\uc73c\uba70 \uc624\uc9c1 \uc790\ubcf8 \uc774\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uc190\uc2e4\uc774 \uc0c1\uc1c4\uac00 \ub420 \uc218 \uc788\ub2e4.<\/p>\n

\ud22c\uc790\ub97c \ud65c\ubc1c\ud788 \ud558\uc2dc\ub294 \ubd84\ub4e4\uc740 \uc138\ubb34 \uc804\ubb38\uac00\uc640 \uc798 \uc0c1\uc758\ud558\uc2dc\uace0 \uacc4\ud68d\uc744 \uc798 \uc138\uc6b0\uc154\uc11c \ud569\ubc95\uc801\uc774\uace0 \uc9c0\ud61c\ub86d\uac8c \uc808\uc138\ub97c \ud558\uae30\ub97c \ubc14\ub780\ub2e4.<\/p>\n

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

7\/22\/10 (Thu) Column – Korea Daily \uac1c\uc778\uc774\ub098 \ubc95\uc778\uc774 \ud22c\uc790\ubaa9\uc801\uc73c\ub85c \uc18c\uc720\ud558\uace0 \uc788\ub294 \ubd80\ub3d9\uc0b0, \uc8fc\uc2dd, \uacf5\uc0ac\ucc44, \uadc0\uae08\uc18d \ub4f1\uc744 \uc790\ubcf8\uc790\uc0b0(Capital Assets)\uc774\ub77c \ud55c\ub2e4. \uc790\uc0b0\uc744 \ub9e4\uac01\ud560 \ub54c \uc6d0\uac00\uc640 \ud310\ub9e4\uac00\uc758 \ucc28\uc774\uc5d0 \ub530\ub77c \uc190\uc775 \uc5ec\ubd80\uac00 \uac00\ub824\uba70 \uc774\ub4dd\uc5d0 \ub300\ud574\uc11c\ub294 \ubcf4\ud1b5 \uc138\uae08\uc774 \ubd80\uacfc\ub418\uba70 \uc190\uc2e4\uc740 \uc5b4\ub290 \uc120\uc5d0\uc11c \uacf5\uc81c\uac00 \uac00\ub2a5\ud558\ub2e4. \uc790\ubcf8\uc774\ub4dd(Capital Gain)\uc774\ub780 \uc790\ubcf8\uc790\uc0b0\uc758 \uac00\uaca9\uc0c1\uc2b9\uc73c\ub85c \uc0dd\uae30\ub294 \ucc28\uc775\uc744 \ub9d0\ud558\ub294\ub370, \uc774 \uac00\uce58\uc758 \uc99d\uac00\ub294 \ub2e8\uc21c\ud55c \ud3c9\uac00\uc561\uc758 \uc0c1\uc2b9 \ud639\uc740, \ub9e4\uac01\uc591\ub3c4\uc5d0 \uc758\ud55c […]<\/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-830","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\/830","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=830"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/830\/revisions"}],"predecessor-version":[{"id":831,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/830\/revisions\/831"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}