{"id":359163,"date":"2022-12-06T17:58:38","date_gmt":"2022-12-06T09:58:38","guid":{"rendered":"https:\/\/law.asia\/?p=359163"},"modified":"2023-02-16T16:06:51","modified_gmt":"2023-02-16T08:06:51","slug":"comparison-tax-laws-south-korea","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/comparison-tax-laws-south-korea\/","title":{"rendered":"\uc138\ubc95(\u7a05\u6cd5) \ube44\uad50: \ud55c\uad6d"},"content":{"rendered":"<p id=\"navigation\"><span style=\"color: #808080;\"><strong>\uc5ed\ub0b4 \uc815\ucc45\uc785\uc548\uc790\ub4e4\uc740 \uacbd\uc81c\ubc1c\uc804 \ud655\ub300\uc640 \uc138\uc218 \ud655\ubcf4 \uc0ac\uc774\uc758 \uade0\ud615\uc744 \uc720\uc9c0\ud558\uae30 \uc704\ud574 \ub178\ub825\ud558\uace0 \uc788\uace0, \uae30\uc5c5\ub4e4 \ub610\ud55c \uc0ac\uc5c5\uc5d0 \ud544\uc694\ud55c \u2018\uac70\uc2dc\uc801\u2019 \uc870\uac10\ub3c4\ub97c \ub9c8\ub828\ud560 \ud544\uc694\uac00 \uc788\ub2e4. <\/strong><\/span><\/p>\n<table style=\"margin-top: 0px;\">\n<tbody style=\"border: 1px solid transparent; width: 100%; background-color: #e2deda;\">\n<tr style=\"border: 1px solid transparent;\">\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #0c4a61;\" valign=\"top\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\"https:\/\/law.asia\/ko\/comparison-tax-laws-china\/\"><span style=\"color: #0c4a61;\"><b>\uc911\uad6d<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #0c4a61;\" valign=\"top\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\" https:\/\/law.asia\/ko\/comparison-tax-laws-philippines\/\"><span style=\"color: #0c4a61;\"><b>\ud544\ub9ac\ud540<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ud55c\uad6d\uc758 \uc80a\uc740\uc774\ub4e4 \uc0ac\uc774\uc5d0 \uac00\uc0c1\ud654\ud3d0\uac00 \ucd5c\uace0\uc758 \ud22c\uc790 \uc635\uc158\uc73c\ub85c \ub5a0\uc624\ub974\uace0 \uc788\ub294\ub370, \uc5b4\ub824\uc6b4 \uacbd\uc81c \uc0c1\ud669\uc744 \uadf9\ubcf5\ud560 \uc218 \uc788\ub294 \ud574\uacb0\ucc45\uc774\uc790 \ub2e8\uae30\uac04\uc5d0 \ub9ce\uc740 \ub3c8\uc744 \ubc8c \uc218 \uc788\ub294 \ubc29\ubc95\uc73c\ub85c \uc0dd\uac01\ud558\uace0 \uc788\ub294 \ub4ef\ud558\ub2e4. \ub354\ubd88\uc5b4, \uac00\uc0c1\ud654\ud3d0\uc5d0 \ub300\ud55c \uacfc\uc138 \ub610\ud55c \ub728\uac70\uc6b4 \uc815\uce58 \ubb38\uc81c\uac00 \ub418\uace0 \uc788\ub2e4.<\/p>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-350318\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2022\/11\/Ross-Harman-s.jpg\" alt=\"Ross Harman\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Ross Harman<\/strong><br \/>\uc678\uad6d \ubcc0\ud638\uc0ac <br \/>\uc11c\uc6b8 \uc18c\uc7ac Lee &amp; Ko\uc758<br \/>\uc804\ud654:+822 6386 7876 <br \/>\uc774\uba54\uc77c:ross.harman@leeko.com<\/figcaption><\/figure>\n<p>\uc774\ubc88 \uae30\uc0ac\uc5d0\uc11c, \uc800\uc790\ub4e4\uc740 \uac00\uc0c1\ud654\ud3d0\uc5d0 \ub300\ud574 \uc5b4\ub5bb\uac8c \uacfc\uc138\ud560 \uac83\uc778\uc9c0 \ud604\uc7ac \uc0c1\ud669\uc744 \uadf8\ub300\ub85c \uc124\uba85\ud558\uaca0\uc9c0\ub9cc \uad00\ub828 \uaddc\uc815\uc5d0 \ub300\ud55c \uc124\uba85\uc740 \uc5b8\uc81c\ub77c\ub3c4 \uc9c4\ubd80\ud55c \ub0b4\uc6a9\uc774 \ub420 \uc218 \uc788\ub2e4. \uc9c0\uae08\ubd80\ud130 \uba87 \uac1c\uc6d4 \ud6c4\uc5d0\ub294 \uc800\uc790\ub4e4\uc758 \uc785\uc7a5\uc774 \ub2e4\uc2dc \ubc14\ub014\uc9c0\ub3c4 \ubaa8\ub974\uaca0\ub2e4.<\/p>\n<p>\ubcf8 \uae30\uc0ac\ub97c \uc791\uc131\ud558\ub294 \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c, \uac00\uc0c1\ud654\ud3d0\uc640 \uad00\ub828\uc774 \uc788\ub294 \uc18c\ub4dd\uc740 \ud55c\uad6d\uc5d0\uc11c\ub294 \uacfc\uc138\ub300\uc0c1\uc774 \uc544\ub2c8\ub2e4(\ub0b4\uad6d\ubc95\uc778 \uc81c\uc678). \ubb38\uc7ac\uc778 \uc804 \ub300\ud1b5\ub839 \uc7ac\uc784 \uc2dc\uc808, \ud55c\uad6d \uc815\ubd80\ub294 2022\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \ud2b9\uc815\uc758 \uac00\uc0c1\ud654\ud3d0 \uac70\ub798\uc5d0 \ub300\ud574 \uacfc\uc138\ud558\uaca0\ub2e4\ub294 \uacc4\ud68d\uc744 \ubc1c\ud45c\ud558\uc600\uc73c\ub098 \uadf8 \uc2e4\ud589 \uc2dc\uae30\ub97c 1\ub144 \ub2a6\ucd94\uc5c8\ub2e4. \ud604\uc7ac, \uc2dc\ud589 \uc911\uc778 \uad00\ub828 \ubc95\uc5d0 \ub530\ub974\uba74 \ub0b4\uad6d\uc778\uc758 \ud2b9\uc815 \uac00\uc0c1\ud654\ud3d0 \uac70\ub798\ub294 2023\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uacfc\uc138\ub300\uc0c1\uc774 \ub41c\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \uc9c0\ub09c 5\uc6d4 \ucde8\uc784\ud55c \uc724\uc11d\uc5f4 \ub300\ud1b5\ub839\uc740 \uc774\ub97c \ub2e4\uc2dc 2025\ub144\uc73c\ub85c \uc5f0\uae30\ud588\uace0, \uae30\ud68d\uc7ac\uc815\ubd80\uc5d0\uc11c\ub3c4 \uc774\ub7ec\ud55c \ucde8\uc9c0\ub85c \uc138\ubc95\uac1c\uc815\uc548\uc744 \ubc1c\ud45c\ud588\ub2e4.<\/p>\n<p>\uad6d\ud68c\uc758 \uc2b9\uc778\uc774 \uc790\ub3d9\uc801\uc778 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc774 \uacc4\ud68d\uc548\uc740 \uad6d\ud68c\uc5d0\uc11c \ud070 \ubb38\uc81c\uc5c6\uc774 \uc2b9\uc778\ub420 \uac00\ub2a5\uc131\uc774 \ub9ce\ub2e4. \uac00\uc0c1\ud654\ud3d0\uc5d0 \ub300\ud55c \uacfc\uc138 \uc5f0\uae30\ub97c \ucd94\uc9c4\ud558\uba74\uc11c, \uc724 \ub300\ud1b5\ub839\uc740 \uc80a\uc740 \uc720\uad8c\uc790\ub4e4\uc758 \uc9c0\uc9c0\uac00 \ud544\uc694\ud558\ub2e4\ub294 \ubd80\ubd84\ub3c4 \uc5b4\ub290 \uc815\ub3c4\ub294 \uac10\uc548\ud558\uc600\uc744 \uac83\uc774\ub2e4.<\/p>\n<p>\uac00\uc0c1\ud654\ud3d0\uc5d0 \ub300\ud55c \uacfc\uc138 \uacc4\ud68d\uc758 \ubcc0\uacbd\uc774 \ub418\ud480\uc774\ub418\uba74\uc11c, \uc870\uc138 \uc804\ubb38\uac00\ub4e4\ub3c4 \ud604\uc7ac \uc0c1\ud669\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uc77c\uc774 \uc27d\uc9c0 \uc54a\ub2e4. \uc774\ub807\ub2e4 \ubcf4\ub2c8, \uad00\ub828 \uacc4\ud68d\uc774 \ub2e4\uc2dc \ubc14\ub00c\uac70\ub098 2025\ub144 1\uc6d4 1\uc77c\ub85c \uc608\uc815\ub41c \uc2dc\ud589\uc77c\uc790\uac00 \uc5f0\uae30\ub418\ub354\ub77c\ub3c4 \uadf8\ub807\uac8c \ub180\ub77c\uc6b4 \uc77c\uc740 \uc544\ub2d0 \uac83\uc774\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\uc870\uc138 \uad00\uc810<\/strong><\/span><\/h2>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-350318\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2022\/11\/Tom-Kwon-s.jpg\" alt=\"Tom Kwon\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Tom Kwon<\/strong><br \/>\uc120\uc784 \uc678\uad6d \ubcc0\ud638\uc0ac <br \/>\uc11c\uc6b8 \uc18c\uc7ac Lee &amp; Ko\uc758 <br \/>\uc804\ud654:+822 6386 6627 <br \/>\uc774\uba54\uc77c: tom.kwon@leeko.com<\/figcaption><\/figure>\n<p>\uac00\uc0c1\ud654\ud3d0\uc758 \uc885\ub958\uac00 \uc218 \ucc9c\uac00\uc9c0\uc5d0 \ub2ec\ud558\ub294 \uc774\uc720\ub3c4 \uc788\uc9c0\ub9cc, \uac00\uc0c1\ud654\ud3d0\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc815\uc758\ub294 \uc27d\uac8c \ub0b4\ub9ac\uae30 \uc5b4\ub824\uc6b4 \ubd80\ubd84\uc774 \uc788\ub2e4. \uadf8\ub807\ub2e4 \ud558\ub354\ub77c\ub3c4, \ub300\ubd80\ubd84\uc758 \uac00\uc0c1\ud654\ud3d0\uc5d0\uc11c \ub098\ud0c0\ub098\ub294 \uba87 \uac00\uc9c0 \uacf5\ud1b5\uc801\uc778 \ud2b9\uc9d5\uc774 \uc788\ub294\ub370, \ube14\ub85d\uccb4\uc778 \uae30\uc220\uc758 \ud65c\uc6a9\uc774\ub098 \ud0c8(\u812b)\uc911\uc559\ud654 \ubc0f \uac00\uc0c1\uc5d0\uc11c\ub9cc \uc874\uc7ac\ud55c\ub2e4\ub294 \ud2b9\uc9d5\uc774 \uadf8\uac83\uc774\ub2e4.<\/p>\n<p>\uc870\uc138 \uad00\uc810\uc5d0\uc11c \ubcf4\uba74 \uc2e4\uc9c8\uc801\uc73c\ub85c \uc911\uc694\ud55c \ucc28\uc774\uc810\uc740 \ud558\ub098\ubfd0\uc778\ub370, \uac00\uc0c1\ud654\ud3d0\ub77c\ub294 \ub2e8\uc5b4\uac00 \uc758\ubbf8\ud558\ub294 \uac83\ucc98\ub7fc \uc774\uac83\uc774 \uc2e4\uc81c\ub85c \ud654\ud3d0\uc758 \uc720\ud615\uc778\uc9c0 \ub610\ub294 \uc790\uc0b0\uc758 \uc720\ud615\uc778\uc9c0\ub9cc \ub530\uc838\ubcf4\uba74 \ub41c\ub2e4.<\/p>\n<p>OECD\uc758 \ub300\ub2e4\uc218 \ud68c\uc6d0\uad6d\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c, \uc774 \ubb38\uc81c\uc5d0 \uc788\uc5b4\uc11c \ud55c\uad6d \uc815\ubd80\uc758 \uc785\uc7a5\uc740 \uba85\ud655\ud558\ub2e4. \uc870\uc138 \ubaa9\uc801\uc0c1, \uac00\uc0c1\ud654\ud3d0\ub294 \uc790\uc0b0\uc73c\ub85c \ucde8\uae09\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc774\ub2e4. \uc2e4\uc81c\ub85c, \u2018\uac00\uc0c1\ud654\ud3d0\u2019\ub77c\ub294 \ud55c\uad6d\uc2dd \ud45c\ud604\uc744 \uc815\ud655\ud558\uac8c \uc601\uc5b4\ub85c \uc62e\uae30\uba74 \u2018virtual asset\u2019 \uc989, \u2018\uac00\uc0c1\uc790\uc0b0\u2019\uc774\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\uacfc\uc138 \uac00\ub2a5\ud55c \uacbd\uc6b0<\/strong><\/span><\/h2>\n<p>\uac00\uc0c1\ud654\ud3d0\ub97c \ud558\ub098\uc758 \uc790\uc0b0\uc73c\ub85c \ucde8\uae09\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc774 \uc774\ud574\ub418\uba74 \uacfc\uc138 \ucc98\ub9ac \ubc29\ubc95\uc740 \ubd84\uba85\ud574\uc9c0\ub294\ub370, \uc774\ub294 \ub2e4\ub978 \uc720\ud615\uc758 \uc790\uc0b0 \ucc98\ub9ac\uc5d0 \uc801\uc6a9\ub418\ub294 \uac83\uacfc \ub3d9\uc77c\ud55c \ud55c\uad6d\uc758 \uacfc\uc138 \uaddc\uc815\uc744 \uae30\ubcf8\uc801\uc73c\ub85c \ub530\ub974\uace0 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\uac00\uc0c1\ud654\ud3d0\uc758 \ubc1c\ud589(\ub610\ub294 \ucde8\ub4dd), \ucc98\ubd84(\uac70\ub798 \ud50c\ub7ab\ud3fc\uc5d0\uc11c \uac1c\uc778 \uc9c0\uac11\uc73c\ub85c \uc774\uc804\ud558\ub294 \uacbd\uc6b0 \ud3ec\ud568) \ubc0f \ub300\uc5ec \ub4f1 \uc77c\uacac(\u4e00\u898b) \uacfc\uc138\uac00 \uac00\ub2a5\ud55c \uba87 \uac00\uc9c0 \uac00\ub2a5\ud55c \uacbd\uc6b0\uac00 \uc788\ub2e4.<\/p>\n<p>\ud55c\uad6d\uc5d0\uc11c\ub294 \uac00\uc0c1\ud654\ud3d0\uc758 \ubc1c\ud589\uc774\ub098 \ucde8\ub4dd\uc740 \uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2c8\ub2e4. \ucc44\uad74\uc774\ub098 \ub610\ub294 \uae30\ud0c0 \ubc29\ubc95\uc744 \ud1b5\ud574 \ucde8\ub4dd\ud558\ub4e0, \ub610\ub294 \ub300\uae08\uc774\ub098 \uae30\ud0c0 \ube44(\u975e)\uae08\uc804\uc801 \ub300\uac00\ub97c \uc9c0\ubd88\ud558\ub294 \uad6c\ub9e4\ub97c \ud1b5\ud574 \ucde8\ub4dd\ud558\ub4e0 \uc0c1\uad00\uc774 \uc5c6\ub2e4.<\/p>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-350318\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2022\/11\/Park-Jeongwoo-s.jpg\" alt=\"Park Jeongwoo \" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Park Jeongwoo<\/strong><br \/>\uc120\uc784 \uacf5\uc778\ud68c\uacc4\uc0ac<br \/>\uc11c\uc6b8 \uc18c\uc7ac Lee &amp; Ko\uc758 <br \/>\uc804\ud654:+822 6386 6276 <br \/>\uc774\uba54\uc77c: jeongwoo.park@leeko.com<\/figcaption><\/figure>\n<p>\uadf8\ub7ec\ub098, \uac00\uc0c1\ud654\ud3d0\uc758 \ubc1c\ud589\uc774\ub098 \ucde8\ub4dd\uc774 \uc5ec\uc804\ud788 \uc870\uc138 \ubaa9\uc801\uc0c1 \uc5f0\uad00\uc131\uc774 \uc788\ub294 \uac83\uc740 \uc9c0\uae08 \uc2dc\uc810\uc758 \uac00\uce58\uac00 \ucc98\ubd84 \uc2dc\uc810\uc5d0 \uacfc\uc138\uac00 \uac00\ub2a5\ud55c \uc774\uc775(\u5229\u76ca)\uc744 \uacc4\uc0b0\ud560 \ub54c \uc0ac\uc6a9\ub418\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\ub2e4\ub978 \uc790\uc0b0\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c, \uac00\uc0c1\ud654\ud3d0 \ucc98\ubd84\uc73c\ub85c \uc774\uc775\uc774 \uc2e4\ud604\ub418\uba74 \ud574\ub2f9 \uc774\uc775\uc740 \uacfc\uc138 \ub300\uc0c1\uc774 \ub41c\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c \uc774\uc57c\uae30\ud558\uc790\uba74, \ucc98\ubd84\uc774\ub780 \ubb34\uc5b8\uac00\uc5d0 \ub300\ud55c \ub300\uac00\ub85c \uac00\uc0c1\ud654\ud3d0\uac00 \uc774\uc804\ub418\uac70\ub098, \ub300\uc5ec\ub418\uac70\ub098 \ub610\ub294 \uc778\ucd9c\ub41c\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud55c\ub2e4(\uc778\ucd9c\uc740 \ube44\uac70\uc8fc\uc790\uc5d0\uac8c\ub9cc \ud574\ub2f9).<\/p>\n<p>\uc774\uc775\uc740 \uc774\uc804\uc5d0 \ub300\ud55c \ub300\uac00\uc5d0\uc11c \ucde8\ub4dd \uae08\uc561\uc744 \ube80 \uac83\uc774\ub2e4(\uc5ec\uae30\uc5d0\ub294 \ubc1c\ud589\uc774\ub098 \ucde8\ub4dd\uacfc \uad00\ub828\ud55c \ubd80\uc218 \ube44\uc6a9\uc774 \ud3ec\ud568\ub41c\ub2e4). 2023\ub144 1\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubcf4\uc720\ud55c \uac00\uc0c1\ud654\ud3d0\uc758 \uacbd\uc6b0, \ucde8\ub4dd \uac00\uaca9\uc740 2023\ub144 1\uc6d4 1\uc77c \uae30\uc900 \uc2dc\uc7a5 \uac00\uce58 \ub610\ub294 \uc2e4\uc81c \ucde8\ub4dd \uac00\uaca9\ubcf4\ub2e4 \ud070 \uac83\uc73c\ub85c \uac04\uc8fc\ud55c\ub2e4. \ud6c4\uc790\uc758 \uacbd\uc6b0, \ud68c\uacc4 \ubaa9\uc801\uc0c1 \ud2b9\uc815 \uc0c1\ud669\uc5d0 \ub530\ub77c \uc774\ub3d9\ud3c9\uade0\ubc95\uc774\ub098 \uc120\uc785\uc120\ucd9c\ubc95\uc744 \uc774\uc6a9\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p>\ud55c\uad6d \uc18c\ub4dd\uc138\ubc95\uc758 \uae30\ubcf8 \uc6d0\uce59 \uc911 \ud558\ub098\ub294 \uc138\ubc95\uc5d0 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ub41c \ud56d\ubaa9\uc5d0 \ub300\ud574\uc11c\ub9cc \uacfc\uc138\ud55c\ub2e4\ub294 \uac83\uc778\ub370, \ud604\uc7ac \ud55c\uad6d\uc758 \uc18c\ub4dd\uc138\ubc95\uc740 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc744 \uae30\ud0c0 \uc18c\ub4dd\uc73c\ub85c \ubd84\ub958\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc138\uc728\uacfc \ub0a9\ubd80 \ubc29\ubc95\uc740 \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790\/\ube44\uac70\uc8fc\uc790 \uc5ec\ubd80 \ubc0f \uac1c\uc778\/\ubc95\uc778 \uc5ec\ubd80\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c4\ub2e4.<\/p>\n<p><strong>\uac70\uc8fc\uc790<\/strong>. 2023\ub144 1\uc6d4\ubd80\ud130, 250\ub9cc\uc6d0($1,750)\uc744 \ucd08\uacfc\ud558\ub294 \ubaa8\ub4e0 \uc720\ud615\uc758 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc740 22%\uc758 \ub2e8\uc77c \uc138\uc728\ub85c \uacfc\uc138\ub418\uace0, \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0\uae30\uac04(\ub2e4\uc74c\ud574 5\uc6d4\ub9d0)\uae4c\uc9c0 \uc2e0\uace0\ud574\uc57c \ud55c\ub2e4. \uac70\uc8fc\uc790\uc758 \uacbd\uc6b0 \uad6d\ub0b4\uc6d0\ucc9c\uc18c\ub4dd\ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc18c\ub4dd\uc138\uac00 \ubd80\uacfc\ub418\ubbc0\ub85c, \ud55c\uad6d \uc774\uc678\uc758 \uacf3\uc5d0 \uc788\ub294 \uacc4\uc88c\uc5d0 \uac00\uc0c1\ud654\ud3d0\ub97c \ubcf4\uc720\ud558\uace0 \uc788\ub354\ub77c\ub3c4 \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p><strong>\uad6d\ub0b4 \ubc95\uc778<\/strong>. \uac00\uc0c1\ud654\ud3d0\uac00 \uad6d\ub0b4 \ubc95\uc778\uc5d0 \uc801\uc6a9\ub418\ub294 \uae30\uc874 \ubc95\uc5d0\ub294 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc9c0\ub9cc, \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc5d0 \ub300\ud574 \uc77c\ubc18\uc801\uc778 \uacfc\uc138 \uc6d0\uce59\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \ubd80\uacfc\ud558\ub294 \uac83\uc740 \ub300\uccb4\uc801\uc73c\ub85c \ubc1b\uc544\ub4e4\uc774\ub294 \uc785\uc7a5\uc774\ub2e4. \ub530\ub77c\uc11c, \uad6d\ub0b4 \ubc95\uc778\uc758 \uacbd\uc6b0\uc5d0\ub294 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc744 \uacfc\uc138 \ubc94\uc704\uc5d0 \ud3ec\ud568\uc2dc\ud0a4\uae30 \uc704\ud55c \uad6c\uccb4\uc801\uc778 \ubc95 \uac1c\uc815\uc774 \ud544\uc694\ud558\uc9c0 \uc54a\ub2e4.<\/p>\n<p>\uacfc\uc138\uac00 \uac00\ub2a5\ud55c \ub2e4\ub978 \uc720\ud615\uc758 \uc774\uc775\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc740 \uacfc\uc138\uac00 \uac00\ub2a5\ud55c \uae30\ud0c0 \ubc95\uc778 \uc18c\ub4dd\uc5d0 \ucd94\uac00\ub418\ub294\ub370, 2\uc5b5\uc6d0\uc744 \ucd08\uacfc\ud558\ub294 \uc774\uc775\uc5d0\ub294 22%\uc758 \ub204\uc9c4\uc138\uac00 \ubd80\uacfc\ub41c\ub2e4(\uc18c\ub4dd 200\uc5b5\uc6d0\uc5d0 \ub300\ud574 2\uc5b5\uc6d0). \uc18c\ub4dd\uc774 3,000\uc5b5\uc6d0\uc778 \uacbd\uc6b0\uc5d0\ub294 200\uc5b5\uc6d0(24.2%)\uc774 \ubd80\uacfc\ub418\uace0, 3,000\uc5b5\uc6d0\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 27.5%\uac00 \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<p>\uc77c\ubc18\uc801\uc73c\ub85c \ubc95\uc778\uc138 \uc2e0\uace0\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \uc885\ub8cc\ud558\ub294 \ub0a0\ub85c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud55c\ub2e4. \ub0b4\uad6d\ubc95\uc778\uc758 \uacbd\uc6b0 \uac70\uc8fc\uc790\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uad6d\ub0b4\uc6d0\ucc9c\uc18c\ub4dd\ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub3c4 \ubc95\uc778\uc138\uacfc \ubd80\uacfc\ub418\ubbc0\ub85c \ud574\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uc720\ud615\uc758 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ubbc0\ub85c \uc678\uad6d \uacc4\uc88c\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p><strong>\ube44\uac70\uc8fc\uc790 \ub610\ub294 \ud55c\uad6d\uc5d0 \uace0\uc815\uc0ac\uc5c5\uc7a5\uc774 \uc5c6\ub294 \uc678\uad6d\ubc95\uc778<\/strong>. \uac70\uc8fc\uc790\uc758 \uacbd\uc6b0\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c, \ubcf8 \uae30\uc0ac\ub97c \uc791\uc131\ud558\ub294 \uc2dc\uc810 \uae30\uc900\uc73c\ub85c \uc2dc\ud589 \uc911\uc778 \ubc95\uc5d0 \uba85\uc2dc\ub41c \ub0b4\uc6a9\uc5d0 \ub530\ub974\uba74, \ud55c\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc740 2023\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uacfc\uc138 \ub300\uc0c1\uc774 \ub41c\ub2e4. \uadf8\ub7ec\ub098 \uacfc\uc138\uc2dc\uc810\uc744 2025\ub144\uae4c\uc9c0 \uc5f0\uae30\ud55c \uc138\ubc95\uac1c\uc815\uc548\uc5d0 \uad6c\uccb4\uc801\uc73c\ub85c \uc5b8\uae09\ub418\uc5b4 \uc788\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \ub0b4\uad6d\uc778\uc5d0 \ub300\ud55c \uacfc\uc138\uac00 \uc720\uc608\ub420 \uacbd\uc6b0 \ube44\uac70\uc8fc\uc790\/\uc678\uad6d\ubc95\uc778\uc5d0 \ub300\ud55c \uacfc\uc138\ub3c4 \ub3d9\uc77c\ud55c \uc2dc\uc810\uae4c\uc9c0 \uc720\uc608\ub420 \uac00\ub2a5\uc131\uc774 \ub192\ub2e4.<\/p>\n<p>2023\ub144\uc774 \ub418\uba74(\ub610\ub294 \uacbd\uc6b0\uc5d0 \ub530\ub77c\uc11c\ub294 2025\ub144), \ube44\uac70\uc8fc\uc790 \ub610\ub294 \ud55c\uad6d\uc5d0 \uace0\uc815\uc0ac\uc5c5\uc7a5\uc774 \uc5c6\ub294 \uc678\uad6d\ubc95\uc778\uc5d0 \ub300\ud55c \uac00\uc0c1\uc790\uc0b0 \uacfc\uc138\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uad6d\uc81c\uc870\uc138 \ubaa9\uc801\uc0c1, \ud55c\uad6d(\uc608: \ud55c\uad6d\uc5d0 \uae30\ubc18\uc744 \ub450\uace0 \uc788\ub294 \uac70\ub798 \ud50c\ub7ab\ud3fc \ub4f1\uc744 \ud1b5\ud55c \uac70\ub798 \ub4f1)\uacfc \uc5f0\uad00\uc774 \uc788\ub294 \uac00\uc0c1\ud654\ud3d0\uc758 \uc774\uc775\uc740 \ud55c\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ud558\uc5ec \uc678\uad6d\ubc95\uc778\uc5d0\uac8c \uc591\ub3c4\ucc28\uc775\uc758 22% \ub610\ub294 \uc591\ub3c4\uae08\uc561\uc758 11% \uc911 \uc801\uc740 \uae08\uc561\uc73c\ub85c \uacfc\uc138\uac00 \ub420 \uac83\uc774\ub2e4.<\/p>\n<p>\ube44\uac70\uc8fc\uc790\ub098 \uc678\uad6d\ubc95\uc778\uc758 \uacbd\uc6b0 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc5d0 \ub300\ud574 \uc138\uae08 \ubd80\ub2f4\uc740 \uc9c0\uac8c \ub418\uaca0\uc9c0\ub9cc \uc9c1\uc811 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc2e0\uace0\ub97c \ud558\uac70\ub098 \ub0a9\ubd80\ub97c \ud558\uc9c0\ub294 \uc54a\ub294\ub2e4. \ube44\uac70\uc8fc\uc790\ub098 \uc678\uad6d\ubc95\uc778\uc758 \uac00\uc0c1\ud654\ud3d0\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc774\uc775\uc740 \uc6d0\ucc9c\uc9d5\uc218 \ub300\uc0c1\uc774\ubbc0\ub85c \uac00\uc0c1\uc790\uc0b0 \uc6b4\uc6a9\uc790 \ub4f1 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uc790\uac00 \ube44\uac70\uc8fc\uc790\ub098 \uc678\uad6d\ubc95\uc778\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud558\uc5ec \ub0a9\ubd80\ud560 \uac83\uc774\ub2e4. \uc774\ub807\uac8c \ub418\uba74, \ube44\uac70\uc8fc\uc790\ub098 \uc678\uad6d \ubc95\uc778\uc774 \ud55c\uad6d\uacfc \uc870\uc138\ud611\uc57d\uc744 \ub9fa\uc740 \uad6d\uac00\uc5d0 \uac70\uc8fc\/\uc18c\uc7ac\ud558\ub294 \uacbd\uc6b0\uc5d0 \uac00\uc0c1\uc790\uc0b0 \uc6b4\uc6a9\uc790\ub294 \uacbd\uc6b0\uc5d0 \ub530\ub77c \uc870\uc138\uc870\uc57d\uc5d0 \ub530\ub978 \uc138\uae08 \ud61c\ud0dd\uc744 \uc2e0\uccad\ud560 \uc218 \uc788\ub2e4\ub294 \uc810\uc740 \uc774\ub4e4\uc5d0\uac8c \uc88b\uc740 \uc18c\uc2dd\uc774\ub77c \ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\uc774\ub97c \uc704\ud574\uc11c\ub294 \ube44\uad50\uc801 \uac04\ub2e8\ud55c \uc2e0\uccad\uc11c \uc591\uc2dd\uacfc \uac70\uc8fc\/\uc18c\uc7ac \uc0ac\uc2e4\uc744 \uc785\uc99d\ud558\ub294 \uc99d\ube59\uc790\ub8cc\ub97c \uc81c\ucd9c\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p><strong>\ubd80\uac00\uac00\uce58\uc138<\/strong><strong>(VAT)<\/strong>. \uc5b4\ub290 \uc785\ubc95 \uc870\ud56d\uc5d0\ub3c4 \uac00\uc0c1\ud654\ud3d0 \uac70\ub798\uc5d0 \ub300\ud55c VAT \uacfc\uc138 \uc5ec\ubd80\uac00 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ub418\uc5b4 \uc788\uc9c0\ub294 \uc54a\ub2e4. \uadf8\ub7ec\ub098 2021\ub144 \uad6d\uc138\uccad \uc608\uaddc\uc5d0 \ub530\ub974\uba74, \uac00\uc0c1\ud654\ud3d0 \uac70\ub798\ub294 VAT \ubc94\uc704\ub97c \ubc97\uc5b4\ub09c\ub2e4. \ub530\ub77c\uc11c, \uc544\uc9c1\uae4c\uc9c0 \ud655\uc2e4\ud558\uac8c \ub2e8\uc815\ud560 \uc218 \uc5c6\uc9c0\ub9cc \uc774\uac83\uc774 \uc9c0\uae08\uc758 \uc0c1\ud669\uc778 \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\uace0\ub824\ud560 \ubd80\ubd84<\/strong><\/span><\/h2>\n<p>\uc801\uc5b4\ub3c4 \ub2f9\ubd84\uac04\uc740 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc5d0 \ub300\ud55c \uacfc\uc138\uac00 \uc804\ubb34\ud558\uace0, \ucd5c\uc18c\ud55c \ud5a5\ud6c4 2\ub144 \ub3d9\uc548 \uc774\ub7ec\ud55c \uae30\uc870\uac00 \ubc14\ub00c\uc9c0 \uc54a\uc744 \uac00\ub2a5\uc131\uc774 \ub9ce\ub2e4\ub294 \uac83\uc740 (\ubc95\uc778\uc774 \uc544\ub2cc) \uac1c\uc778 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uc88b\uc740 \uc18c\uc2dd\uc774\ub2e4.<\/p>\n<p>\ud558\uc9c0\ub9cc, 2025\ub144 1\uc6d4\ubd80\ud130 \uc2e4\uc81c\ub85c \uacfc\uc138\uac00 \ub420 \uac83\uc778\uc9c0 \ub610\ub294 \ub2e4\uc2dc \uc5f0\uae30\ub418\uc5b4\uc11c \uac00\uc0c1\ud654\ud3d0 \ud22c\uc790\uc790\ub4e4\uc774 \uacc4\uc18d \uacfc\uc138 \ub300\uc0c1\uc5d0\uc11c \ube60\uc9c8 \uac83\uc778\uc9c0 \uc5ec\ubd80\ub294 \uc9c0\ucf1c\ubd10\uc57c \ud560 \ubd80\ubd84\uc774\ub2e4.<\/p>\n<section class=\"format-info\"><img class=\" wp-image-350297 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2022\/11\/LeeKO.jpg\" alt=\"LEE &amp; KO\" width=\"321\" height=\"107\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>LEE &amp; KO<br \/>\n<\/strong>Hanjin Building, 63 Namdaemun-ro, Jung-gu<\/p>\n<p>Seoul \u2013 04532, South Korea<\/p>\n<p>\uc804\ud654: +822 2772 4000<\/p>\n<p>\uc774\uba54\uc77c: mail@leeko.com<\/p>\n<p><a href=\"https:\/\/www.leeko.com\/leenko\/main.do?lang=KR\">www.leeko.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\uc5ed\ub0b4 \uc815\ucc45\uc785\uc548\uc790\ub4e4\uc740 \uacbd\uc81c\ubc1c\uc804 \ud655\ub300\uc640 \uc138\uc218 \ud655\ubcf4 \uc0ac\uc774\uc758 \uade0\ud615\uc744 \uc720\uc9c0\ud558\uae30 \uc704\ud574 \ub178\ub825\ud558\uace0 \uc788\uace0, \uae30\uc5c5\ub4e4 \ub610\ud55c \uc0ac\uc5c5\uc5d0 \ud544\uc694\ud55c \u2018\uac70\uc2dc\uc801\u2019 \uc870\uac10\ub3c4\ub97c \ub9c8\ub828\ud560 \ud544\uc694\uac00 \uc788\ub2e4. \uc911\uad6d \ud544\ub9ac\ud540 \ud55c\uad6d\uc758 \uc80a\uc740\uc774\ub4e4 \uc0ac\uc774\uc5d0 \uac00\uc0c1\ud654\ud3d0\uac00 \ucd5c\uace0\uc758 \ud22c\uc790 \uc635\uc158\uc73c\ub85c \ub5a0\uc624\ub974\uace0 \uc788\ub294\ub370, \uc5b4\ub824\uc6b4 \uacbd\uc81c \uc0c1\ud669\uc744 \uadf9\ubcf5\ud560 \uc218 \uc788\ub294 \ud574\uacb0\ucc45\uc774\uc790 \ub2e8\uae30\uac04\uc5d0 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