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

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김광호 CPA 전문가칼럼

부양자녀와 부양가족의 공제

작성자: 김광호CPA

조회: 6771 등록일: 2016-02-05

<span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>문: <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>대학원 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>진학을 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>위해서 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>준비중인 25<span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>살의 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>성인 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>자녀가 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>있다. <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>대학에 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>다닐때 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>거주하던 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>아파트에 계속 살고 있는데 렌트비며 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>생활비 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>일부를 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>부모가 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>보조해 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>주고있다. <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>부모의 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>소득세 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>신고서에 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>성인이 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>된 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>자녀를 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>부양가족으로 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>올리고 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>공제를 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>받을수 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>있는지 <span lang="KO" style='color: black; font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman";'>궁금하다.

<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부양자녀는 (Qualifying Child) <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>소득신고를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>납세자 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>본인의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>자녀이거나,
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>납세자의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>형제-<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>자매, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이복 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>형제-<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>자매의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>자녀들 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>중에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>나이가 19<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>세 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>미만이거나
24<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>세 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>미만의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>학생을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>말한다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>또한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>납세자와 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일년중
6<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>개월 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이상을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>집에서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>함께 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>거주 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하면서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>생활비의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>절반 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이상을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>납세자가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부담해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이때, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>자녀나 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부모가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>학교에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>다니기 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>위해서,
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>병치료를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>위해서,
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>내지는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>휴가차 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>출타 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하는경우는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>예외 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>규정으로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>함께 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>거주한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>것으로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>간주한다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>조건을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>다 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>만족 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>시킨다 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하더라도 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>결혼한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>자녀가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>배우자와 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부부합산신고를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>경우는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부양자녀가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>될수없다.

<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>퀄리파잉 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>렐러티브 (Qualifying Relative)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>되기 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>위해서는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일단 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>다른 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>사람의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부양자녀가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>아닌 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>사람중에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>연간 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>소득이 4000<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>달러 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>미만이어야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하며, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>납세자가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>생활비의
50%<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이상 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부담해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>또한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일년동안 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>납세자와 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>함께 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>거주해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한다는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>규정이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>있는데,
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>세법에서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>정의하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>가족의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>범주에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>속하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>사람들은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>반듯이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>함께 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>거주해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>할 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>의무는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>없다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>그 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>가족의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>범주에는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>입양을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>포함한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>자녀, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>증손주, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>위탁 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>아동, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>형제-<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>자매, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이복 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>형제-<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>자매, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부모, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>조부모, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>사촌지간, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>며느리, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>사위, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>그리고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>장인장모등을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>포함한다.
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한사람이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>생활비의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>절반이상을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부담하지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>않았다 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하더라도, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>두명 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이상이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>합쳐서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>절반 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이상의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>생활비를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>지불 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>했다면 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>모든 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>사람의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>동의하에
10%<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이상 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부담한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>사람중에서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한사람이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>공제금액을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신청할수 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>있다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>재정적 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>지원을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>모든 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>사람은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>동의서에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>서명날인을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>해야한다.

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번호	제목	작성자	조회	등록일

75	2017년7월1일부터 적용되는 뉴욕주의 새 노동법 규정	김광호CPA	6074	2017-07-27

74	최근 법원판례 - 부부의 세금보고 법정 케이스	김광호CPA	6183	2017-06-08

73	개인납세자번호 (ITIN)의 개정된 규정 - 의무적 갱신 (Renewal) [3]	김광호CPA	9669	2016-08-10

72	또 하나의 최신 해외금융계좌와 관련한 IRS 법정 케이스	김광호CPA	8664	2016-08-03

71	임대/투자용 부동산의 매각과 절세 방법	김광호CPA	8003	2016-07-15

70	세금 - 부부 공동의 책임, 그리고 면책의 방법	김광호CPA	6997	2016-07-01

69	한국의 자산매각을 통한 양도소득과 미국의 세법적용	김광호CPA	6237	2016-06-17

68	신고되지 않은 해외금융계좌와 해외소득에 대해서	김광호CPA	6081	2016-05-20

67	세법상 사업체의 법적형태의 전환과 장단점	김광호CPA	6143	2016-05-06

66	개인세금보고를 아직 하지못했을 경우 발생하는 문제와 해결방법	김광호CPA	5668	2016-04-22

65	IRS 벌금을 면제받는 방법 [1]	김광호CPA	6109	2016-04-11

64	자동차 경비와 홈오피스 비용 공제방법	김광호CPA	5929	2016-03-25

63	Dual-Status: 세법상 2중 신분 형태의 세금보고	김광호CPA	6064	2016-02-26

☞	부양자녀와 부양가족의 공제 [3]	김광호CPA	6772	2016-02-05

61	메인 홈 (Main Home)의 매매를 통한 양도소득의 면세규정	김광호CPA	6769	2015-12-18

60	오바마캐어가 2015년 세금보고 시에 주는 영향 [6]	김광호CPA	6777	2015-12-04

59	C 주식회사를 S 주식회사로 전환하는 이유와 주의할 점	김광호CPA	6129	2015-11-20

58	해외금융계좌 (FBAR) - 의도적이 아닌 케이스 법원판결	김광호CPA	7001	2015-11-06

57	한국에 있는 부동산 및 재산의 매매를 통한 양도소득의 세금보고	김광호CPA	6809	2015-10-23

56	직원 (Employee)과 독립계약자의 차이와 세법	김광호CPA	5881	2015-10-09

55	은퇴연금을 은퇴하기 전에 인출해서 사용 할 경우 부과되는 벌금의 면제	김광호CPA	6324	2015-09-25

54	오바마캐어에 포함된 증세와 사업체와의 관계	김광호CPA	5922	2015-09-04

53	한국에서 발생한 부동산, 현금 증여의 미국 세법적용	김광호CPA	5398	2015-08-21

52	급여소득의 원천징수, Pay Stubs, W-2 이해하기	김광호CPA	5419	2015-07-31

51	외국인 소유의 미국내 임대부동산에 적용되는 세법	김광호CPA	5176	2015-07-17