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홈 > Life Info > 공인회계/재무칼럼 > 김광호 CPA 전문가칼럼

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김광호 CPA 전문가칼럼

개인납세자번호 (ITIN)의 개정된 규정 - 의무적 갱신 (Renewal)

작성자: 김광호CPA

조회: 9670 등록일: 2016-08-10

"<span lang="KO" style="font-family:; font-size: 12pt;" mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;="" mso-fareast-font-family:"malgun="" gothic","sans-serif";mso-ascii-font-family:arial;="" malgun="">납세자번호 (ITIN)<span lang="KO" style="font-family:; font-size: 12pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">의 <span lang="KO" style="font-family:; font-size: 12pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">새로운 <span lang="KO" style="font-family:; font-size: 12pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">규정"

IRS<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">는
2013<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">년에도 ITIN<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">번호와
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">관련해서
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">규정을
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">바꾼
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">적이
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">있다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">따라서,
2013<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">년 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">이전에
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">발급된
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">납세자번호가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">우선적으로
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">갱신
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">대상이다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">당장
2016<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">년10<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">월1<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">일부터
ITIN<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">번호를 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">갱신해야
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">하는
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">납세자는
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">크게
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">두
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">부류로
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">분류된다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">첫번째
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">부류는
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">지난 3<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">년동안
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">한
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">번이라도
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">소득세
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">신고를
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">한
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">납세자들
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">가운데
ITIN<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">번호 9<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">자리
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">중에서
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">네번째와
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">다섯번째
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">번호가
'78' <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">이나 '79'<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">인
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">경우
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">올
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">연말로
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">말소가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">된다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">이
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">부류에
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">속한
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">납세자는
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">조만간 IRS<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">로
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">부터
ITIN<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">번호 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">갱신에
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">대한
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">통지서를
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">받게
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">될
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">것이다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">이
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">통지서의
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">양식번호가
'5821'<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">로 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">명시가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">될
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">것이며, <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">이
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">통지서를
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">받은
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">모든
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">사람들은 10<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">월1<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">일
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">부터
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">수정된 W-7<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">양식을
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">통해서
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">신분서류와
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">함께
ITIN<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">번호를 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">갱신해야
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">한다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">아니면
2016<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">년 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">소득세
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">신고가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">시작되는
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">내년 1<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">월말까지
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">기다렸다가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">소득세
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">신고서,
W-7, <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">신원확인 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">서류를
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">함께 IRS
ITIN<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">사무국으로 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">보내면
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">된다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">그러나
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">소득세
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">신고를
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">하면서
ITIN<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">번호를 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">갱신하는
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">경우
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">환급을
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">받는데
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">상당한
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">시간이
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">소요될
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">것이다.

<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">두번째
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">부류는
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">역시
2013<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">년 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">이전에
ITIN<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">번호를 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">발급받았으나
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">지난 3<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">년간
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">소득세
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">신고를
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">한
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">번도
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">하지
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">않은
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">경우, <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">즉
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">휴면번호는
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">발급받은
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">연도를
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">기준으로 3<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">년차가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">되면
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">자동으로
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">말소가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">된다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">예를
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">들면
2012<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">년에
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">발급된
ITIN<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">번호를 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">그동안
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">한
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">번도
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">사용하지
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">않았다면 3<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">년차가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">끝나는
2015<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">년12<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">월31<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">일에
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">말소가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">된다는
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">뜻이다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">이렇게
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">휴면번호가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">그
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">유효기간이
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">끝나면
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">갱신을
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">하기
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">전까지는
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">다시
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">사용할
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">수가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">없게된다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">이
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">부류에
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">속한
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">납세자들도
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">오는 10<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">월1<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">일부터
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">개정된 W-7<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">양식을
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">통해서
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">다시
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">신청할
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">수
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">있다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">또한
2016<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">년 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">소득세
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">신고기한인
2017<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">년1<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">월말
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">까지
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">기다렸다가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">소득세
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">신고서류와
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">함께
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">제출
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">할
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">수도
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">있다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">다만
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">주의
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">할
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">점은
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">이
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">부류에
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">속한
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">사람들에게는 IRS<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">가
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">통지서
5821<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" "malgun="" malgun="" arial;mso-bidi-font-family:arial"="" gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:="" gothic","sans-serif";mso-ascii-font-family:arial;mso-fareast-font-family:="">를 <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">발송
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">할
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">계획이
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">아직은
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">없다는
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">사실이다. <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">즉, <span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">본인이
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">스스로
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">알아서
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">판단하고
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">갱신해야
<span lang="KO" style="line-height: 200%; font-family:; font-size: 10pt;" minor-fareast;mso-hansi-font-family:arial;mso-bidi-font-family:arial"="" malgun="" mso-ascii-font-family:arial;mso-fareast-font-family:"malgun="" gothic","sans-serif";="">한다.

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번호	제목	작성자	조회	등록일

75	2017년7월1일부터 적용되는 뉴욕주의 새 노동법 규정	김광호CPA	6077	2017-07-27

74	최근 법원판례 - 부부의 세금보고 법정 케이스	김광호CPA	6188	2017-06-08

☞	개인납세자번호 (ITIN)의 개정된 규정 - 의무적 갱신 (Renewal) [3]	김광호CPA	9671	2016-08-10

72	또 하나의 최신 해외금융계좌와 관련한 IRS 법정 케이스	김광호CPA	8668	2016-08-03

71	임대/투자용 부동산의 매각과 절세 방법	김광호CPA	8008	2016-07-15

70	세금 - 부부 공동의 책임, 그리고 면책의 방법	김광호CPA	7000	2016-07-01

69	한국의 자산매각을 통한 양도소득과 미국의 세법적용	김광호CPA	6242	2016-06-17

68	신고되지 않은 해외금융계좌와 해외소득에 대해서	김광호CPA	6084	2016-05-20

67	세법상 사업체의 법적형태의 전환과 장단점	김광호CPA	6144	2016-05-06

66	개인세금보고를 아직 하지못했을 경우 발생하는 문제와 해결방법	김광호CPA	5670	2016-04-22

65	IRS 벌금을 면제받는 방법 [1]	김광호CPA	6110	2016-04-11

64	자동차 경비와 홈오피스 비용 공제방법	김광호CPA	5930	2016-03-25

63	Dual-Status: 세법상 2중 신분 형태의 세금보고	김광호CPA	6067	2016-02-26

62	부양자녀와 부양가족의 공제 [3]	김광호CPA	6777	2016-02-05

61	메인 홈 (Main Home)의 매매를 통한 양도소득의 면세규정	김광호CPA	6772	2015-12-18

60	오바마캐어가 2015년 세금보고 시에 주는 영향 [6]	김광호CPA	6781	2015-12-04

59	C 주식회사를 S 주식회사로 전환하는 이유와 주의할 점	김광호CPA	6131	2015-11-20

58	해외금융계좌 (FBAR) - 의도적이 아닌 케이스 법원판결	김광호CPA	7006	2015-11-06

57	한국에 있는 부동산 및 재산의 매매를 통한 양도소득의 세금보고	김광호CPA	6812	2015-10-23

56	직원 (Employee)과 독립계약자의 차이와 세법	김광호CPA	5888	2015-10-09

55	은퇴연금을 은퇴하기 전에 인출해서 사용 할 경우 부과되는 벌금의 면제	김광호CPA	6326	2015-09-25

54	오바마캐어에 포함된 증세와 사업체와의 관계	김광호CPA	5926	2015-09-04

53	한국에서 발생한 부동산, 현금 증여의 미국 세법적용	김광호CPA	5400	2015-08-21

52	급여소득의 원천징수, Pay Stubs, W-2 이해하기	김광호CPA	5421	2015-07-31

51	외국인 소유의 미국내 임대부동산에 적용되는 세법	김광호CPA	5179	2015-07-17