세법상 사업체의 법적형태의 전환과 장단점

LA코리아 SF Boston Washington D.C Chicago Atlanta Canada

회원가입

아이디/비밀번호찾기

뉴욕코리아정보광장

전문가 법률칼럼

공인회계/재무칼럼

미국교육칼럼

영어교육칼럼

라이프칼럼

종교칼럼

회원정보

닉네임

가입일

2008-07-23

등급

운영자 (1)

활동

포인트 : 0 점

게시물 작성수 : 0 개

댓글 작성수 : 0 개

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

ha.edward

김광호 CPA 전문가칼럼

세법상 사업체의 법적형태의 전환과 장단점

작성자: 김광호CPA

조회: 6143 등록일: 2016-05-06

<span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>문:
LLC<span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>형태의 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>사업체를 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>하나 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>설립해서 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>사업소득을 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>세금보고 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>하였다. <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>그런데 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>예상외의 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>많은 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>세금이 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>나와서 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>상당한 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>부담이 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>되었다. <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>소득세 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>외에도 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>자영업세를 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>내야 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>한다고 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>하는데, <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>사업체을 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>운영하는데 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>왜 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>자영업세를 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>내야 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>하는지 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>그리고, <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>그 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>세금을 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>줄일 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>수 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>있는 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>방법은 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>없는지 <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 12pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>궁금하다.

<span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 10pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>답: <span lang="KO" style='line-height: 200%; font-family: "Malgun Gothic","sans-serif"; font-size: 10pt; mso-ascii-font-family: Arial; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial;'>유한책임회사 (LLC)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소유주는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>멤버 (Member)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>라 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>불린다.
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소유주가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>한명인
LLC (Single Member LLC)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>세법상으로는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>독립적인 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업체로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>인정받지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>못한다.
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>다시 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>말해서
LLC<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>이름으로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>별도의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소득신고를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>것이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>아니라, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소유주의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소득세신고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>시 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>개인자영업 (Sole Proprietorship) <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>형태로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업체의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>모든 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>수입과 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>지출이Schedule C<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>기록된다.
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>스몰비즈니스에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>가장 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>흔한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>형태중에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>하나로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>별도의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업체 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소득세 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>신고를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>요구하지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>않기 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>때문에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>비용면에서는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>유리하다 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>할 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>수 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>있다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>다만, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>질문에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>나오는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>것 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>처럼 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>자영업세
(Self-Employment Tax)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>납부해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>한다는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>단점도 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>있다.

<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>자영업세는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>순소득에
15.3%<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>나 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>되기 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>때문에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소득이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>높으면 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>높을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>수록 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소득세에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>추가로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>많은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>세금을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>납부하게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>되는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>것이다.
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소유주가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>두명 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>이상일때는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>세법상 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>파트너십
(Partnership)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>으로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>간주되고, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업체는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>파트너십 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>택스리턴 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>양식인 1065<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>통해서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>별도로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소득신고를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>하지만 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소유주는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>역시 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>자영업세를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>전액 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>부담해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>한다는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>것은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>동일하다.
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>오로지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>자영업세를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>피하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>것이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>목적이라면 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>위험한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>발상이긴 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>하나 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>여러가지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>이유에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>의해서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>세법상의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법적형태를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>바꾸는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>것을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>고려해 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>볼 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>수 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>있다.

LLC<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>나 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>파트너십같이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>세법상 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>독립적인 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>지위를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>인정받지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>못하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업체는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>연방양식 8832 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>작성을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>통해서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인 (Corporation)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>형태로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소득세 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>신고를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>할 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>수 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>있다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>세법에는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>두가지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>형태의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>존재하는데
C<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인 (C Corporation)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>과 S<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인 (S Corporation)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>그것이다. C Corporation<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인세 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>신고를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>통해서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소득세를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>별도로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>납부하고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>주주는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>배당을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>통한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>이윤분배를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>받을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>경우 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>주주의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>개인소득세 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>신고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>시 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소득세를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>한번 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>더 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>납부하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>이중과세의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>문제가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>발생 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>할 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>수도 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>있기 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>때문에 S Corporation<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>고려하게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>된다. S Corporation<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>선택하기 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>위해서는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>앞서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>언급한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>양식 8832<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>아니라
2553<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>작성해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>한다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>둘 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>중 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>어느 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>형태던 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업체의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>모든 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>자산과 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>채무를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>이전하고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>그 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>대가로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업주는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>주식을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>받게되는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>것으로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>간주된다.

<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>아니지만 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인과 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>동일하게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업운영을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>할 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>수 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>있으며,
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>오너는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업체로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>부터 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>급여를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>받을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>수 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>있게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>된다.
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>오너에게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>지급되는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>급여는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업체 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>입장에서는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>비용처리가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>가능 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>해 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>지며, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>비용공제 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>후에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>남는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업소득이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>오너에게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>분배되는데, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>이렇게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>분배된 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>이익에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>대해서는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>자영업세가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>부과되지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>않기 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>때문에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>일정부분 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>절세의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>효과를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>노려볼 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>수 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>있게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>된다.

<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>세법상의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업체의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법적형태를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>바꾸는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>것은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>심사숙고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>해야하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>중요한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>결정사항이다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>이때 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>한가지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>간과하지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>말아야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>할 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>것은 LLC<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>가지는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>장점이다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>비해 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소득세 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>신고가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>간단할 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>뿐만 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>아니라 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>유지비용면에서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인보다 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>유리하다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>또한, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>부부가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>공동으로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>소유하고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>있는 LLC<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>라면 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>파트너십이나 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>법인체로써 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>매년 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>별도로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>택스리턴을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>하기보다는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>적격합작투자회사 (Qualified Joint Venture) <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>형태를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>선택하게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>되면 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>사업체가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>별도록 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>세무신고를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>할 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>필요가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>없기 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>때문에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>비용을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>줄일 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>수도 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>있을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;'>것이다.

트위터

페이스북

댓글 : 0 건

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	6186	2017-06-08

73	개인납세자번호 (ITIN)의 개정된 규정 - 의무적 갱신 (Renewal) [3]	김광호CPA	9670	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	8006	2016-07-15

70	세금 - 부부 공동의 책임, 그리고 면책의 방법	김광호CPA	6999	2016-07-01

69	한국의 자산매각을 통한 양도소득과 미국의 세법적용	김광호CPA	6240	2016-06-17

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

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

66	개인세금보고를 아직 하지못했을 경우 발생하는 문제와 해결방법	김광호CPA	5669	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	6775	2016-02-05

61	메인 홈 (Main Home)의 매매를 통한 양도소득의 면세규정	김광호CPA	6771	2015-12-18

60	오바마캐어가 2015년 세금보고 시에 주는 영향 [6]	김광호CPA	6780	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	7005	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	5885	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	5924	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	5420	2015-07-31

51	외국인 소유의 미국내 임대부동산에 적용되는 세법	김광호CPA	5178	2015-07-17