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

ha.edward

김광호 CPA 전문가칼럼

또 하나의 최신 해외금융계좌와 관련한 IRS 법정 케이스

작성자: 김광호CPA

조회: 8664 등록일: 2016-08-03

<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">해외금융계좌 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">및 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">해외소득의 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">신고누락과 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">관련한 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">납세자와
IRS<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">간의 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">법적분쟁에 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">대한 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">법원판례들이 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">많지는 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">않지만 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">심심치 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">않게 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">나오고 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">있습니다.  <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">지금까지는 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">모두
IRS<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">의 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">한판승 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">이었습니다. <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">소송에서 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">패소한 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">납세자들은 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">어쩔수 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">없이 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">상당한 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">금액의 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">벌금 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">및 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">세금을 IRS<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">와 Settle<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">할 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">수 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">밖에는 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">없었습니다. <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">어떤 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">경우는 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">형사소송으로 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">이어지기도 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">하였습니다. IRS<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">는 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">의도적인 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">탈세 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">케이스로 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">몰고가고자 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">합니다.
<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">그래야 Cash Settlement<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">을 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">쉽게 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">이끌어 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">낼 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">수 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">있기 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">때문입니다.

"Greenfield vs. United States of America (IRS)" <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">케이스는 2008<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">년으로 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">돌아갑니다. <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">또 2008<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">년!!

2008<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">년이 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">참 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">말도 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">많고 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">탈도 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">많은 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">해인것 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">같습니다. <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">바로 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">그때부터 IRS<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">는 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">경고에 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">경고를 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">거듭하며 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">칼을 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">빼들었기 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">때문입니다. Liechtenstein Global
Trust ("LGT")<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">라는 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">개인소유의 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">투자회사가 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">있었습니다. <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">그 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">회사의 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">직원이 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">회사를 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">통해서 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">관리되던 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">수천개의 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">해외계좌들의 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">정보를 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">폭로하였고 IRS<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">는 investigation<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">을 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">시작했습니다.
<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">계좌 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">오너중에 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">스티브 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">그린필드라는 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">사람이 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">있었습니다. <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">바로 IRS<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">를 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">상대로한 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">법정소송의 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">주인공입니다.

IRS<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">는 LGT<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">를 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">통해서 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">택스 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">쉘터에 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">관리되던 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">금융계좌의 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">상세정보를 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">요구했으나 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">이걸 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">밝힐수 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">없는 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">스티브는 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">자료제출을 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">거부하였고,
IRS<span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">는 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">예상되는 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">수순으로 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">스티브를 <span lang="KO" style="font-family:
"Malgun Gothic","sans-serif";mso-ascii-font-family:Calibri;mso-ascii-theme-font:
minor-latin;mso-fareast-font-family:"Malgun Gothic";mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">상대로 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
"Malgun Gothic";mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">소송을 <span lang="KO" style="font-family:"Malgun Gothic","sans-serif";mso-ascii-font-family:
Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:"Malgun Gothic";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:
minor-latin">걸었습니다.

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

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

☞	또 하나의 최신 해외금융계좌와 관련한 IRS 법정 케이스	김광호CPA	8665	2016-08-03

71	임대/투자용 부동산의 매각과 절세 방법	김광호CPA	8004	2016-07-15

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

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

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

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

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

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

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

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

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

61	메인 홈 (Main Home)의 매매를 통한 양도소득의 면세규정	김광호CPA	6770	2015-12-18

60	오바마캐어가 2015년 세금보고 시에 주는 영향 [6]	김광호CPA	6778	2015-12-04

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

58	해외금융계좌 (FBAR) - 의도적이 아닌 케이스 법원판결	김광호CPA	7002	2015-11-06

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

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

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

54	오바마캐어에 포함된 증세와 사업체와의 관계	김광호CPA	5923	2015-09-04

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

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

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