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(This message was added in version 6.7.0.) in /home3/ucmkcpa/public_html/wp-includes/functions.php on line 611402\/14\/2013 Column – Koreatown Daily<\/strong><\/p>\n <\/p>\n \uac15\uc81c\uc218\uc6a9\uc774\ub780 \uacf5\uacf5\uc758 \uc774\uc775\uc744 \uc704\ud558\uc5ec \ud569\ubc95\uc801\uc73c\ub85c \ubd80\ub3d9\uc0b0 \uc18c\uc720\uc8fc\uc758 \ub3d9\uc758\ub97c \uad6c\ud558\uc9c0 \uc54a\uace0\ub3c4 \uac1c\uc778\uc758 \ubd80\ub3d9\uc0b0\uc744 \uac15\uc81c\ub85c \uc218\uc6a9\ud560 \uc218 \uc788\ub294 \uc808\ucc28\ub97c \uc758\ubbf8\ud55c\ub2e4.<\/p>\n \uc989,\u00a0\uac1c\uc778\uc758 \ubd80\ub3d9\uc0b0\uc774 \uc5f0\ubc29\uc815\ubd80,\u00a0\uc8fc\uc815\ubd80,\u00a0\ud589\uc815 \uc870\uc9c1,\u00a0\ub610\ub294 \uc774\uc775 \ub2e8\uccb4 \ub4f1\uc5d0 \uc758\ud558\uc5ec \uac15\uc81c\ub85c \uc218\uc6a9\ub420 \uc218 \uc788\uc73c\uba70,\u00a0\uc774\ub54c \ubd80\ub3d9\uc0b0 \uc18c\uc720\uc8fc\ub294 \uac15\uc81c\uc218\uc6a9\uc5d0 \ub300\ud55c \ub300\uac00\ub85c \ud604\uae08 \ub610\ub294 \ub4f1\uac00\uc758 \uc790\uc0b0\uc744 \ubc1b\uac8c \ub41c\ub2e4.\u00a0\ub530\ub77c\uc11c \ub0a9\uc138\uc790\uac00 \uac15\uc81c \uc218\uc6a9\uc758 \uc804\uc870 \ub610\ub294 \uc704\ud611\uc744 \ub290\ub07c\uace0 \ubd80\ub3d9\uc0b0\uc744 \ucc98\ubd84\ud558\uac70\ub098 \ub610\ub294 \uc2e4\uc81c\ub85c \uac15\uc81c \uc218\uc6a9\ub41c \uacbd\uc6b0,\u00a0\uc2e4\uc9c8 \ubcf4\uc0c1\uc561\uc744 \uae30\uc900\uc73c\ub85c \uc774\uc775 \ub610\ub294 \uc190\uc2e4\uc744 \uacc4\uc0b0\ud558\uac8c \ub41c\ub2e4.<\/p>\n \ub0a9\uc138\uc790\uc758 \uad6c\ub9e4 \uae30\uc900\uc561 \ubcf4\ub2e4 \uc2e4\uc9c8 \ubcf4\uc0c1\uc561\uc774 \ub354 \ub9ce\uc544 \uc774\uc775\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0,\u00a0\ub9cc\uc57d \ub0a9\uc138\uc790\uac00 \uc815\ud574\uc9c4 \uc2dc\uac04 \ub0b4\uc5d0 \ub300\uccb4 \ubd80\ub3d9\uc0b0\uc744 \uad6c\uc785\ud55c\ub2e4\uba74 \uac15\uc81c\uc218\uc6a9\ub41c \ubd80\ub3d9\uc0b0\uc758 \ucc98\ubd84\uc73c\ub85c\ubd80\ud130\uc758 \uc774\uc775\uc5d0 \ub300\ud558\uc5ec \ubd80\ub3d9\uc0b0 \uc18c\uc720\uc8fc\ub294 \uc138\uae08 \ub0a9\ubd80\ub97c \uc5f0\uae30 \ud560 \uc218 \uc788\ub294\ub370,\u00a0\uadf8 \uc694\uac74\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud574\uc11c \uc815\ud574\uc9c4 \uc2dc\uac04 \uc548\uc5d0 \ub300\uccb4\ubd80\ub3d9\uc0b0\uc744 \ubc18\ub4dc\uc2dc \uad6c\uc785\ud574\uc57c \ud55c\ub2e4.<\/p>\n \uc77c\ubc18\uc801\uc73c\ub85c \uac15\uc81c\uc218\uc6a9\ub41c \ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud55c \ub300\uccb4 \uc2dc\uae30\ub294 \uc2e4\uc81c\ub85c \uac15\uc81c\uc218\uc6a9\ub41c \ub0a0 \ub610\ub294 \uac15\uc81c \uc218\uc6a9\ub420 \uac83\uc774\ub77c\ub294 \uc704\ud611\uc774 \ubc1c\uc0dd\ud55c \ub0a0 \uc911 \ub354 \ube60\ub978 \ub0a0\ubd80\ud130 \uc2dc\uc791\ud558\uc5ec \uac15\uc81c\uc218\uc6a9\uc73c\ub85c \uc778\ud55c \uc774\uc775\uc774 \ubc1c\uc0dd\ud55c \ub2f9\ud574\uc758 \ub9d0\uc77c(12\uc6d431\uc77c)\ub85c \ubd80\ud1302\ub144\uc774 \uc8fc\uc5b4\uc9c4\ub2e4.<\/p>\n \uc608\uc678\uc801\uc73c\ub85c,\u00a0\uc0ac\uc5c5\uc0c1\uc758 \ubaa9\uc801 \ub610\ub294 \ubd80\ub3d9\uc0b0\uc758 \uad6c\uc785\uacfc \ub3d9\uc2dc\uc5d0 \ub418\ud314 \ubaa9\uc801\uc73c\ub85c \uad6c\uc785\ud55c \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0 \ud22c\uc790 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub41c \ubd80\ub3d9\uc0b0\uc774 \uac15\uc81c\uc218\uc6a9\ub41c \uacbd\uc6b0\uc5d0\ub294 \ub300\uccb4 \uae30\uac04\uc774 \uac15\uc81c\uc218\uc6a9\uc73c\ub85c \uc778\ud55c \uc774\uc775\uc774 \ubc1c\uc0dd\ud55c \ub2f9\ud574\uc758 \ub9d0\uc77c\ub85c \ubd80\ud130\u00a03\ub144\uc774 \uc8fc\uc5b4\uc9c0\uace0,\u00a0\uc7ac\ub09c\uc9c0\uc5ed\uc73c\ub85c \uc120\ud3ec\ub41c\u00a0Kansas disaster area, Hurricane Katrina disaster area,\u00a0\ub610\ub294\u00a0New York Liberty Zone Property\uc758 \uacbd\uc6b0\uc5d0\ub294\u00a05\ub144\uc774 \uc8fc\uc5b4\uc9c4\ub2e4.<\/p>\n \ub610\ud55c,\u00a0\ub0a9\uc138\uc790\uac00 \ubaa8\ub4e0 \uac15\uc81c\uc218\uc6a9\uc73c\ub85c\ubd80\ud130\uc758 \uc774\uc775\uc5d0 \ub300\ud55c \uc138\uae08 \ub0a9\ubd80\ub97c \uc5f0\uc7a5 \ubc1b\uae30 \uc704\ud574\uc11c\ub294 \ub300\uccb4 \ubd80\ub3d9\uc0b0\uc758 \uac00\uce58\uac00 \uc801\uc5b4\ub3c4 \uac15\uc81c\uc218\uc6a9\ub41c \ubd80\ub3d9\uc0b0\uc758 \uac00\uce58 \uc774\uc0c1\uc774\uc5b4\uc57c \ud55c\ub2e4.\u00a0\ub9cc\uc57d \uadf8\ub807\uc9c0 \uc54a\ub2e4\uba74\u00a0,\u00a0\ub0a9\uc138\uc790\ub294 \ub2e4 \uc0ac\uc6a9\ud558\uc9c0 \ubabb\ud55c \uc774\uc775\uc5d0 \ub300\ud574\uc11c\ub294 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n \ubc18\ub300\ub85c \uc2e4\uc9c8 \uac15\uc81c\uc218\uc6a9 \ubcf4\uc0c1\uc561\uc774 \ub0a9\uc138\uc790\uc758 \uad6c\ub9e4 \uae30\uc900\uc561 \ubcf4\ub2e4 \uc801\uc5b4 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0,\u00a0\ub9cc\uc57d \uadf8 \ubd80\ub3d9\uc0b0\uc774 \uac1c\uc778\uc801\uc778 \uc6a9\ub3c4\ub85c \uc0ac\uc6a9\ub418\uc5c8\ub2e4\uba74 \uadf8 \uc190\uc2e4\uc740 \uacf5\uc81c \ubc1b\uc744 \uc218 \uc5c6\uc73c\uba70,\u00a0\ube44\uc9c0\ub2c8\uc2a4\ub85c \uc0ac\uc6a9\ub41c \uacbd\uc6b0,\u00a0\ub0a9\uc138\uc790\ub294 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud55c \ub2f9\ud574\uc5d0 \uacf5\uc81c \uac00\ub2a5\ud55c \uc190\uc2e4\uc744 \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4.<\/p>\n \uc989,\u00a0\u00a0\uac1c\uc778\uc801\uc778 \uc6a9\ub3c4\ub85c \uc0ac\uc6a9\ub41c \ubd80\ub3d9\uc0b0\uc758 \uac15\uc81c\uc218\uc6a9\uc73c\ub85c \ubd80\ud130 \ubc1c\uc0dd\ud55c \uc774\uc775\uc5d0 \ub300\ud574\uc11c,\u00a0\uadf8\ub9ac\uace0 \uc138\uc81c\uc0c1 \uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc5c6\ub294 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0\ub77c \ud558\ub354\ub77c\ub3c4 \ubc18\ub4dc\uc2dc \uc591\uc2dd\u00a08949\uc640 \uc591\uc2dd\u00a01040\uc758 \uc2a4\ucf00\uc904\u00a0D\uc5d0 \ud568\uaed8 \ubcf4\uace0\ud574\uc57c \ud558\uace0,\u00a0\ube44\uc9c0\ub2c8\uc2a4 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub41c \ubd80\ub3d9\uc0b0\uc758 \uac15\uc81c\uc218\uc6a9 \uc2dc\uc5d0\ub294 \uc774\uc775 \ubcf4\uace0\uc5d0 \ub300\ud55c \uc5f0\uae30\ub97c \ud558\ub294 \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0 \uac15\uc81c\uc218\uc6a9 \uc2dc \ubc1c\uc0dd\ud55c \uc774\uc775 \ub610\ub294 \uc190\uc2e4\uc5d0 \ub300\ud574 \uc591\uc2dd\u00a04797\uc744 \uc774\uc6a9\ud558\uc5ec \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4.<\/p>\n \ub9cc\uc57d \ubd80\ub3d9\uc0b0\uc758 \uc77c\ubd80\uac00 \uc218\uc6a9\ub418\uace0 \uadf8\ub85c \uc778\ud558\uc5ec \ub0a8\uc544 \uc788\ub294 \ubd80\ub3d9\uc0b0\uc758 \uac00\uce58\uac00 \ud558\ub77d\ud558\uac8c \ub41c\ub2e4\uba74 \uc774\uc5d0 \uad00\ub828\ub41c \uc190\uc2e4\ub3c4 \ubcf4\uc0c1\uc561\uc5d0 \ud3ec\ud568\ud558\uc5ec \ubc1b\uc744 \uc218 \uc788\ub2e4\ub294 \uc810\uc744 \uc720\uc758\ud574\uc57c \ud558\uaca0\ub2e4.<\/p>\n <\/p>\n <\/p>\n UCMK LLP | (213) 388-8943 | www.ucmkcpa.com<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" 02\/14\/2013 Column – Koreatown Daily \uac15\uc81c\uc218\uc6a9\uc774\ub780 \uacf5\uacf5\uc758 \uc774\uc775\uc744 \uc704\ud558\uc5ec \ud569\ubc95\uc801\uc73c\ub85c \ubd80\ub3d9\uc0b0 \uc18c\uc720\uc8fc\uc758 \ub3d9\uc758\ub97c \uad6c\ud558\uc9c0 \uc54a\uace0\ub3c4 \uac1c\uc778\uc758 \ubd80\ub3d9\uc0b0\uc744 \uac15\uc81c\ub85c \uc218\uc6a9\ud560 \uc218 \uc788\ub294 \uc808\ucc28\ub97c \uc758\ubbf8\ud55c\ub2e4. \uc989,\u00a0\uac1c\uc778\uc758 \ubd80\ub3d9\uc0b0\uc774 \uc5f0\ubc29\uc815\ubd80,\u00a0\uc8fc\uc815\ubd80,\u00a0\ud589\uc815 \uc870\uc9c1,\u00a0\ub610\ub294 \uc774\uc775 \ub2e8\uccb4 \ub4f1\uc5d0 \uc758\ud558\uc5ec \uac15\uc81c\ub85c \uc218\uc6a9\ub420 \uc218 \uc788\uc73c\uba70,\u00a0\uc774\ub54c \ubd80\ub3d9\uc0b0 \uc18c\uc720\uc8fc\ub294 \uac15\uc81c\uc218\uc6a9\uc5d0 \ub300\ud55c \ub300\uac00\ub85c \ud604\uae08 \ub610\ub294 \ub4f1\uac00\uc758 \uc790\uc0b0\uc744 \ubc1b\uac8c \ub41c\ub2e4.\u00a0\ub530\ub77c\uc11c \ub0a9\uc138\uc790\uac00 \uac15\uc81c \uc218\uc6a9\uc758 \uc804\uc870 \ub610\ub294 \uc704\ud611\uc744 \ub290\ub07c\uace0 \ubd80\ub3d9\uc0b0\uc744 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