{"id":417814,"date":"2023-08-17T15:49:50","date_gmt":"2023-08-17T07:49:50","guid":{"rendered":"https:\/\/law.asia\/?p=417814"},"modified":"2023-11-07T16:34:40","modified_gmt":"2023-11-07T08:34:40","slug":"comparison-mergers-acquisitions-laws-philippines","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/comparison-mergers-acquisitions-laws-philippines\/","title":{"rendered":"M&#038;A \ubc95\ub960\uc758 \ube44\uad50: \ud544\ub9ac\ud540"},"content":{"rendered":"<table style=\"margin-top: 0px; width: 700px;\">\n<tbody style=\"border: 1px solid transparent; width: 100%; background-color: #f79433;\">\n<tr style=\"border: 1px solid transparent;\">\n<td style=\"width: 14.285%; padding: 5px; border-right: 2px solid #ffffff;\" valign=\"middle\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\"https:\/\/law.asia\/ko\/comparison-mergers-acquisitions-laws-india\"><strong><span style=\"color: #ffffff;\">\uc778\ub3c4<\/span><\/strong><\/a><\/p>\n<\/td>\n<td style=\"width: 14.285%; padding: 5px; border-right: 2px solid #ffffff;\" valign=\"middle\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\"https:\/\/law.asia\/ko\/comparison-mergers-acquisitions-laws-japan\"><strong><span style=\"color: #ffffff;\">\uc77c\ubcf8<\/span><\/strong><\/a><\/p>\n<\/td>\n<td style=\"width: 14.285%; padding: 5px; border-right: 2px solid #ffffff;\" valign=\"middle\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><strong>\ud544\ub9ac\ud540<\/strong><\/p>\n<\/td>\n<td style=\"width: 14.285%; padding: 5px; border-right: 2px solid #ffffff;\" valign=\"middle\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\"https:\/\/law.asia\/ko\/comparison-mergers-acquisitions-laws-taiwan\"><strong><span style=\"color: #ffffff;\">\ub300\ub9cc<\/span><\/strong><\/a><\/p>\n<\/td>\n<td style=\"width: 14.285%; padding: 5px; border-right: 2px solid #ffffff;\" valign=\"middle\">\n<p style=\"margin-bottom: 0px; text-align: center; white-space: nowrap;\"><a href=\"https:\/\/law.asia\/ko\/comparison-mergers-acquisitions-laws-thailand\"><strong><span style=\"color: #ffffff;\">\ud0dc\uad6d<\/span><\/strong><\/a><\/p>\n<\/td>\n<td style=\"width: 14.285%; padding: 5px; border-right: 2px solid #ffffff;\" valign=\"middle\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\"https:\/\/law.asia\/ko\/comparison-mergers-acquisitions-laws-vietnam\"><strong><span style=\"color: #ffffff; white-space: nowrap;\">\ubca0\ud2b8\ub0a8<\/span><\/strong><\/a><\/p>\n<\/td>\n<td style=\"width: 14.285%; padding: 5px; border-right: 2px solid #ffffff;\" valign=\"middle\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\"https:\/\/law.asia\/ko\/comparison-mergers-acquisitions-laws-hong-kong\/\"><strong><span style=\"color: #ffffff; white-space: nowrap;\">\ud64d\ucf69<\/span><\/strong><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\ud544\ub9ac\ud540\uc740 \uad6d\ubbfc\ub4e4\uc758 \uac15\ub825\ud55c \uad8c\ud55c \uc704\uc784\uc5d0 \ud798\uc785\uc5b4 \uc778\uc218\ud569\ubcd1(M&amp;A)\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc8fc\uc694 \uac1c\ud601\uc744 \uc2dc\ud589\ud558\uace0 \uc788\ub2e4.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\uc7ac\uc0dd \uac00\ub2a5 \uc5d0\ub108\uc9c0<\/strong><\/span><\/h2>\n<figure id=\"attachment_411914\" aria-describedby=\"caption-attachment-411914\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-411917 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/07\/Maria-Elizabeth-Peralta-Loriega-Sarmiento-Loriega-Law-Office.jpg\" alt=\"Maria Elizabeth Peralta Loriega, Sarmiento Loriega Law Office\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-411914\" class=\"wp-caption-text\"><strong>Maria Elizabeth Peralta Loriega<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>Sarmiento Loriega Law Office<br \/>\uba54\ud2b8\ub85c \ub9c8\ub2d0\ub77c<br \/>\uc774\uba54\uc77c: meploriega@sl-lawoffice.com<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\ud544\ub9ac\ud540 \ud0dc\uc591\uad11, \ud48d\ub825, \uc218\ub825 \ud504\ub85c\uc81d\ud2b8\ub294 \uc774\uc81c 100% \uc678\uad6d\uc778 \uc18c\uc720\uac00 \uac00\ub2a5\ud574 \uc84c\ub2e4. \ubc95\ubb34\ubd80(DOJ)\ub294 2022\ub144 9\uc6d4, \ud0dc\uc591, \ud48d\ub825, \uc218\ub825 \ubc0f \ud574\uc591 \ub610\ub294 \uc870\ub825 \uc5d0\ub108\uc9c0 \uc790\uc6d0\uc774 1987\ub144 \ud5cc\ubc95\uc5d0 \ub530\ub77c &#8220;\ucc9c\uc5f0 \uc790\uc6d0&#8221;\uc774 \uc544\ub2d8\uc744 \uc778\uc815\ud558\ub294 DOJ \uc758\uacac \uc81c21\ud638\ub97c \ubc1c\ud45c\ud558\uc600\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\uc774\ub7ec\ud55c \uc758\uacac\uc5d0 \ubc1c\ub9de\ucd94\uc5b4 \uc5d0\ub108\uc9c0\ubd80(DOE)\ub294 2022\ub144 11\uc6d4 DOE \ubd80\uc11c \ud68c\ub78c \ubc88\ud638 DC 2022-11-0034\ub97c \ubc1c\ud589\ud558\uc5ec \uc7ac\uc0dd\uc5d0\ub108\uc9c0 \uc0b0\uc5c5\uc758 \uc678\uad6d\uc778 \uc9c0\ubd84 \uc81c\ud55c\uc744 \ud574\uc81c\ud558\uc600\ub2e4. DOJ \uc758\uacac\uc5d0 \uc55e\uc11c \uc7ac\uc0dd\uc5d0\ub108\uc9c0 \ubd84\uc57c\uc5d0\ub294 1987\ub144 \ud5cc\ubc95 \uc81c12\uc870 \uc81c2\ud56d\uc5d0 \ub530\ub978 \uc678\uad6d\uc778 \uc9c0\ubd84 \uc81c\ud55c\uc774 \uc801\uc6a9\ub418\uc5c8\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\ucc9c\uc5f0 \uc790\uc6d0\uc5d0 \ub300\ud55c \uc5c4\uaca9\ud55c \ud5cc\ubc95\uc801 \uc81c\ud55c\uc740 \ud544\ub9ac\ud540\uc5d0 \uc808\uc2e4\ud788 \ud544\uc694\ud55c \uc678\uad6d\uc778 \ud22c\uc790\ub97c \uc704\ucd95\uc2dc\ud0a4\ub294 \uac83\ucc98\ub7fc \ubcf4\uc774\uace4 \ud55c\ub2e4. \ub2f9\ucd08 DOJ \uc758\uacac\uc740 1987\ub144 \ud5cc\ubc95\uc0c1 \ucc9c\uc5f0 \uc790\uc6d0\uc774\ub77c\ub294 \uc6a9\uc5b4\ub97c \ubb34\ub2e8\uc73c\ub85c \uc7ac\ud574\uc11d\ud55c \uac83\uc73c\ub85c \ubcf4\ub294 \uacac\ud574\ub3c4 \uc788\uc5b4 \ud68c\uc758\uc801\uc778 \uc2dc\uac01\uc5d0 \ubd80\ub52a\ud614\ub2e4. \uadf8\ub7fc\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 DOJ\uc640 DOE\uc758 \ud68c\ub78c \ubc1c\ud589\uc774 \ud0c0\ub2f9\ud55c\uc9c0\uc5d0 \ub300\ud574 \uc774\uc758\ub97c \uc81c\uae30\ud55c \uc0ac\ub78c\uc740 \uc544\ubb34\ub3c4 \uc5c6\ub2e4. \uc2e4\uc81c \uc0ac\uac74\uc774\ub098 \ub17c\ub780\uc774 \uc788\ub294 \ub300\ubc95\uc6d0\uc758 \ucd5c\uc885 \ud310\uacb0\uc774 \uc788\uc744 \ub54c\uae4c\uc9c0 \ud22c\uc790\uc790\ub4e4\uc740 \uc774\ub7ec\ud55c \ud68c\ub78c\uc774 \ud0c0\ub2f9\ud558\uace0 \ud569\ud5cc\uc801\uc778 \uac83\uc73c\ub85c \ucd94\uc815\ub41c\ub2e4\ub294 \ubc95\ub9ac\uc5d0 \uc758\uc874\ud560 \uc218 \uc788\ub2e4.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\uacf5\uacf5 \uc0ac\uc5c5<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\uc774\uc804\uc5d0 \uacf5\uacf5 \uc0ac\uc5c5\uc73c\ub85c \uac04\uc8fc\ub418\uc5c8\ub358 \uc5ec\ub7ec \uc0ac\uc5c5\uacfc \ud568\uaed8 \uc774\uc81c \ud1b5\uc2e0 \uc0ac\uc5c5 \uc5ed\uc2dc 100% \uc678\uad6d\uc778 \uc18c\uc720\uac00 \uac00\ub2a5\ud574 \uc84c\ub2e4. 2022\ub144 3\uc6d4, \ud544\ub9ac\ud540 \uc758\ud68c\ub294 \uacf5\uacf5 \uc0ac\uc5c5\uc744 \uc815\uc758\ud55c \uc624\ub798\ub41c \uc601\uc5f0\ubc29\ubc95 146\ud638\ub97c \uac1c\uc815\ud558\uba74\uc11c \uacf5\ud654\uad6d\ubc95 11659\ud638\ub97c \uc81c\uc815\ud558\uc600\ub2e4. \uac1c\uc815\uc548\uc740 \uacf5\uacf5 \uc0ac\uc5c5\uc744 \uacf5\uacf5\uc774\uc6a9\uc744 \uc704\ud574 \uc6b4\uc601 \ub610\ub294 \uad00\ub9ac\ud558\ub294 \uacf5\uacf5 \uc11c\ube44\uc2a4\ub85c \ub2e4\uc74c \uc911 \ud558\ub098\uc5d0 \ud574\ub2f9\ud55c\ub2e4\uace0 \uc815\uc758\ud588\ub2e4.<\/p>\n<ul style=\"text-align: justify;\">\n<li>\ubc30\uc804<\/li>\n<li>\uc1a1\uc804<\/li>\n<li>\ud30c\uc774\ud504\ub77c\uc778 \ubc0f \ubcc0\uc18d\uae30 \uc2dc\uc2a4\ud15c\uc744 \ud3ec\ud568\ud55c \uc11d\uc720 \ubc0f \uc11d\uc720 \uc81c\ud488<\/li>\n<li>\ud558\uc218\uad00\ub85c \uc2dc\uc2a4\ud15c\uc744 \ud3ec\ud568\ud55c \uc1a1\uc218\uad00\ub85c \ubd84\ubc30 \uc2dc\uc2a4\ud15c \ubc0f \ud3d0\uc218\uad00\ub85c \uc2dc\uc2a4\ud15c<\/li>\n<li>\ud56d\uad6c<\/li>\n<li>\uacf5\uacf5 \ucc28\ub7c9<\/li>\n<\/ul>\n<figure id=\"attachment_411919\" aria-describedby=\"caption-attachment-411919\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-411922 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/07\/Bryan-San-Juan-Sarmiento-Loriega-Law-Office.jpg\" alt=\"Bryan San Juan, Sarmiento Loriega Law Office\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-411919\" class=\"wp-caption-text\"><strong>Bryan San Juan<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>Sarmiento Loriega Law Office<br \/>\uba54\ud2b8\ub85c \ub9c8\ub2d0\ub77c<br \/>\uc774\uba54\uc77c: basanjuan@sl-lawoffice.com<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\ud604\uc7ac \uacf5\ud654\uad6d\ubc95 \uc81c11659\ud638\ub294 \uacf5\uacf5 \uc0ac\uc5c5\uc758 \uc815\uc758\ub97c \uc704\uc5d0 \uc5b8\uae09\ub41c \ub3c5\uc810\uc801\uc778 \ubaa9\ub85d\uc73c\ub85c \uc81c\ud55c\ud568\uc73c\ub85c\uc368 \uc804\ud1b5\uc801\uc73c\ub85c \uacf5\ud56d\uc6b4\uc601, \ucca0\ub3c4\uc6b4\uc601, \ud1b5\uc2e0 \ub4f1 \uacf5\uacf5\uc0ac\uc5c5\uc73c\ub85c \ubd84\ub958\ub418\ub294 \uc218\ub9ce\uc740 \uc0ac\uc5c5\uc744 \uc678\uad6d\uc778 \uc18c\uc720 \ucd5c\ub300 40%\ub85c \uc81c\ud55c\ud558\ub294 1987\ub144 \ud5cc\ubc95 \uc81c12\uc870 \uc81c11\ud56d\uc5d0\uc11c \uc81c\uc678\ud558\uace0 \uc788\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\uac1c\uc815\ubc95\uc5d0 \ub530\ub978 \uc81c\ud55c\ub41c \uc815\uc758\ub294 \ub610\ud55c \uc99d\uad8c\uac70\ub798\uc704\uc6d0\ud68c\uc640 \ub2e4\ub978 \uc815\ubd80 \uae30\uad00\ub4e4\uc774 \uacf5\uacf5\uc131 \uc815\uc758\ub97c \uacf5\ud56d\uc758 \uc9c0\uc0c1 \ucc98\ub9ac \uc791\uc5c5\uc744 \ud3ec\ud568\ud558\ub3c4\ub85d \ud655\ub300\ud55c \ub9ce\uc740 \uc758\uacac\ub4e4\uc744 \ub4a4\uc9d1\ub294 \uac83\uc774\uae30\ub3c4 \ud558\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \ubc1c\uc804 \uc0ac\ud56d\uc5d0 \ub530\ub77c, \uc81c12\ucc28 \uc678\uad6d\uc778 \ud22c\uc790 \uc81c\ud55c \ubaa9\ub85d(FINL)\uc740 \uc0c8\ub85c\uc6b4 \uc5c5\ub370\uc774\ud2b8, \uc989, \ud1b5\uc2e0 \uc0b0\uc5c5\uc774 \uacf5\uacf5 \uc0ac\uc5c5\uc774 \uc544\ub2c8\ubbc0\ub85c \ucd5c\ub300 40%\uc758 \uc678\uad6d\uc778 \uc9c0\ubd84 \uc81c\ud55c \uc801\uc6a9 \ub300\uc0c1\uc774 \uc544\ub2d8\uc744 \ud3ec\ud568\ud55c\ub2e4. \ub530\ub77c\uc11c \ud1b5\uc2e0 \uc0ac\uc5c5\uc790\ub294 \uc774\uc81c 100% \uc678\uad6d\uc778 \uc18c\uc720\uac00 \uac00\ub2a5\ud558\uc9c0\ub9cc, \ud575\uc2ec \uc778\ud504\ub77c\uac00 \uad00\ub828\ub41c \uc678\uad6d\uc778 \ud22c\uc790\uc790 \uad6d\uac00\uc758 \ud638\ud61c\uc131 \uc694\uac74\uc744 \ud3ec\ud568\ud55c \ud2b9\uc218 \uc870\uac74\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\uadf8\ub7ec\ub098 \uc8fc\uc758\ud560 \uc810\uc740 \uacf5\ud654\uad6d\ubc95 \uc81c11659\ud638\ub294 \uc678\uad6d \uc815\ubd80 \ub610\ub294 \uc678\uad6d \uad6d\uc601\uae30\uc5c5\uc774 \ud1b5\uc81c\ud558\uac70\ub098 \uadf8\ub97c \ub300\uc2e0\ud558\uc5ec \ud589\ub3d9\ud558\ub294 \uae30\uc5c5\uc774 \uacf5\uacf5 \uc0ac\uc5c5\uc774\ub098 \uc911\uc694 \uae30\ubc18 \uc2dc\uc124\ub85c \ubd84\ub958\ub418\ub294 \uc5b4\ub5a4 \uacf5\uacf5\uc11c\ube44\uc2a4\uc5d0\uc11c\ub3c4 \uc790\ubcf8\uc744 \uc18c\uc720\ud558\ub294 \uac83\uc744 \uae08\uc9c0\ud558\uace0 \uc788\ub2e4\ub294 \uc810\uc774\ub2e4. \uc774 \ubc95\uc740 \ubb3c\ub9ac\uc801, \uac00\uc0c1 \uc5ec\ubd80\uc5d0 \uad00\uacc4\uc5c6\uc774 \uc911\uc694 \uae30\ubc18 \uc2dc\uc124\uc744 \ud544\ub9ac\ud540\uc758 \ud575\uc2ec\uc801 \uae30\ubc18 \uc2dc\uc124\ub85c \uc778\uc815\ud558\uba70, \ud574\ub2f9 \uc2dc\uc2a4\ud15c \ub610\ub294 \uc790\uc0b0\uc758 \uc0ac\uc6a9 \ubd88\ub2a5 \ub610\ub294 \ud30c\uad34(\ud1b5\uc2e0 \ubc0f \ub300\ud1b5\ub839\uc774 \uc120\uc5b8\ud560 \uc218 \uc788\ub294 \uae30\ud0c0 \ud575\uc2ec \uc11c\ube44\uc2a4 \ud3ec\ud568)\uac00 \uad6d\uac00 \uc548\ubcf4\uc5d0 \uce58\uba85\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc74c\uc744 \uc815\uc758\ud558\uace0 \uc788\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\uacf5\uacf5 \uc11c\ube44\uc2a4\uac00 \uc911\uc694\ud55c \uae30\ubc18 \uc2dc\uc124\uc778 \uacbd\uc6b0, \ubc95\uc740 \uc774\ub7ec\ud55c \uc678\uad6d \uad6d\uc801\uc758 \uad6d\uac00\uac00 \uc678\uad6d\ubc95, \uc870\uc57d \ub610\ub294 \uad6d\uc81c \ud611\uc815\uc5d0 \ub530\ub77c \ud544\ub9ac\ud540 \uad6d\uc801\uc790\uc5d0\uac8c \ud638\ud61c\uc131\uc744 \ubd80\uc5ec\ud558\uc9c0 \uc54a\ub294 \ud55c, \ud574\ub2f9 \uc911\uc694 \uae30\ubc18 \uc2dc\uc124\uc758 \uc6b4\uc601 \ubc0f \uad00\ub9ac\uc5d0 \uc885\uc0ac\ud558\ub294 \uae30\uc5c5\uc758 \uc790\ubcf8\uc758 50% \uc774\uc0c1\uc744 \uc678\uad6d \uad6d\uc801\uc790\uac00 \uc18c\uc720\ud558\ub294 \uac83\uc744 \uae08\uc9c0\ud55c\ub2e4. \uc678\uad6d \ud22c\uc790\uc790\uc758 \uad6d\uac00\uac00 \ub2e4\ub978 \uacbd\uc81c \ubd80\ubb38\uc5d0\uc11c \uc720\uc0ac\ud55c \uac00\uce58\uc758 \uad8c\ub9ac\ub97c \ud569\uc758\ud558\ub294 \uacbd\uc6b0 \ud638\ud61c\uc131\uc774 \ucda9\uc871\ub420 \uc218 \uc788\ub2e4. \ucc9c\uc5f0 \uc790\uc6d0\uc758 \uc774\uc6a9\uc5d0 \ub300\ud55c \ud5cc\ubc95\uc801 \uc81c\uc57d \uc644\ud654\uc758 \uacbd\uc6b0\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uacf5\uacf5\uc131 \uc815\uc758\uc758 \uac1c\uc815 \uc5ed\uc2dc \ucc98\uc74c\uc5d0\ub294 \uacf5\uacf5\uc131\uc758 \uc815\uc758\ub97c \ub2e8\uc21c\ud55c \ubc95\uc801 \uc815\uc758\uac00 \uc544\ub2c8\ub77c \ub354 \uc911\uc694\ud558\uac8c \ud5cc\ubc95\uc801 \uc815\uc758\ub85c \ubcf4\ub294 \ubcf4\uc218\uc801 \uc785\ud5cc\uc8fc\uc758\uc790\ub4e4\uc758 \ube44\ud310\uc5d0 \ubd80\ub52a\ud614\ub2e4. \ud5cc\ubc95\uc801 \uac1c\ub150\uc758 \uce21\uba74\uc5d0\uc11c, \ub3d9\uc77c\ud55c \ub0b4\uc6a9\uc744 \ub2e8\uc21c\ud55c \ubc95\ub839\uc5d0 \uc758\ud574 \uc218\uc815\ud560 \uc218 \uc5c6\ub2e4\ub294 \uc8fc\uc7a5\uc774 \uc81c\uae30\ub418\uc5b4 \uc654\uc9c0\ub9cc, \ud574\ub2f9 \ubc95\ub960\uc740 \uc801\ubc95\ud55c \ubc95\uc6d0\uc5d0\uc11c \ubb34\ud6a8\ud654\ub418\uc9c0 \uc54a\ub294 \ud55c \uc720\ud6a8\ud55c \uac83\uc73c\ub85c \ucd94\uc815\ub41c\ub2e4.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\uacf5\uacf5 \uc11c\ube44\uc2a4\uac00<\/strong><\/span><\/h2>\n<figure id=\"attachment_411924\" aria-describedby=\"caption-attachment-411924\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-411927 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/07\/Recolito-Ferdinand-N-Cantre-Jr-Sarmiento-Loriega-Law-Office.jpg\" alt=\"Recolito Ferdinand N Cantre Jr, Sarmiento Loriega Law Office\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-411924\" class=\"wp-caption-text\"><strong>Recolito Ferdinand N Cantre Jr<\/strong><br \/>\uc0c1\uc784 \ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>Sarmiento Loriega Law Office<br \/>\uba54\ud2b8\ub85c \ub9c8\ub2d0\ub77c <br \/>\uc774\uba54\uc77c: rncantre@sl-lawoffice.com<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">FINL\uc740 \uc18c\ub9e4\ubb34\uc5ed\uc790\uc720\ud654\ubc95 \uac1c\uc815\ub3c4 \ubc18\uc601\ud558\uc5ec \uc18c\ub9e4\ubb34\uc5ed\uae30\uc5c5\uc758 \ub0a9\uc785\uc790\ubcf8\uae08\uc744 \ubbf8\ud654 250\ub9cc \ub2ec\ub7ec\uc5d0\uc11c 2,500\ub9cc \ud544\ub9ac\ud540 \ud398\uc18c(\ubbf8\ud654 45\ub9cc 8,000 \ub2ec\ub7ec)\ub85c \ub0ae\ucdc4\ub2e4. \ub530\ub77c\uc11c \uc18c\ub9e4\ubb34\uc5ed\uae30\uc5c5\uc5d0 \uc885\uc0ac\ud558\ub294 \uc678\uad6d\uae30\uc5c5\ub4e4\uc740 \ubcf4\ub2e4 \uc27d\uac8c \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\uad6d\ubc29\ubd80\uc758 \ud1b5\uad00\uc774 \ud544\uc694\ud55c \uc81c\ud488\uc758 \uc81c\uc870\ub098 \uc720\ud1b5\uc740 \uc81c12\ucc28 FINL\uc5d0\uc11c \uc81c\uac70\ub418\uc5b4 \uc678\uad6d\uc778 \uc9c0\ubd84 \uc81c\ud55c\uc774 \uc0ac\uc2e4\uc0c1 \uc5c6\uc5b4\uc84c\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\uc774\uc804\uc5d0\ub294 \uc804\uc7c1, \uad70\uc0ac\uc6a9 \ubb34\uae30, \uc720\ub3c4 \ubbf8\uc0ac\uc77c, \uc804\uc220 \ud56d\uacf5\uae30, \uc6b0\uc8fc \ucc28\ub7c9 \ubc0f \uad70 \ud1b5\uc2e0 \uc7a5\ube44\uc758 \ucd1d \ubc0f \ud0c4\uc57d \uc81c\uc870\uac00 \uc678\uad6d\uc778 \uc9c0\ubd84 40%\ub85c \uc81c\ud55c\ub418\uc5c8\ub2e4.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\uc0c8\ub85c\uc6b4 \ud569\ubcd1 \uc81c\ud55c<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">M&amp;A \ub2f9\uc0ac\uc790\ub4e4\uc740 \ub610\ud55c \ud544\ub9ac\ud540 \uacbd\uc7c1\uc704\uc6d0\ud68c(PCC)\uac00 \uc815\ud55c \uc0c8\ub85c\uc6b4 \ud569\ubcd1 \ud1b5\uc9c0 \uae30\uc900, \uc989 \ub2f9\uc0ac\uc790 \ud14c\uc2a4\ud2b8\uc758 \uaddc\ubaa8, \uac70\ub798 \ud14c\uc2a4\ud2b8\uc758 \uaddc\ubaa8\ub97c \uace0\ub824\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p style=\"text-align: justify;\">2023\ub144 3\uc6d4 1\uc77c\ubd80\ud130 M&amp;A \ub2f9\uc0ac\uc790\ub294 \ub2f9\uc0ac\uc790 \uaddc\ubaa8\uac00 70\uc5b5 \ud544\ub9ac\ud540 \ud398\uc18c\ub97c \ucd08\uacfc\ud558\uace0 \uac70\ub798 \uaddc\ubaa8\uac00 29\uc5b5 \ud544\ub9ac\ud540 \ud398\uc18c\ub97c \ucd08\uacfc\ud560 \uacbd\uc6b0 PCC\uc5d0 \ud1b5\ubcf4\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\ud569\ubcd1 \ud1b5\uc9c0\ub97c \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ub2f9\uc0ac\uc790\ub294 \uac70\ub798 \uac00\uc561\uc758 1%\uc5d0\uc11c 5%\uc5d0 \uc774\ub974\ub294 \uc0c1\ub2f9\ud55c \ubc8c\uae08\uc5d0 \ucc98\ud558\uac8c \ub41c\ub2e4. \ud544\ub9ac\ud540 \uacbd\uc7c1\ubc95\uc0c1 M&amp;A \ud611\uc815\uc774 \uad00\ub828 \uc2dc\uc7a5\uc758 \uc2e4\uc9c8\uc801\uc778 \uacbd\uc7c1 \uc644\ud654\ub85c \uc774\uc5b4\uc9c8 \uacbd\uc6b0 M&amp;A\ub97c \uae08\uc9c0\ud55c\ub2e4\ub294 PCC\uc758 \uacb0\uc815\uc744 \uc800\ud574\ud568\uc774 \uc5c6\uc774 \ubb34\ud6a8\uc774\ub2e4. \ud569\ubcd1 \uc81c\ud55c \uc694\uac74 \ubbf8\uc900\uc218\ub85c M&amp;A\uac00 \ubb34\ud6a8\ub85c \uc120\uc5b8\ub418\uba74 \ud5a5\ud6c4 \ub2f9\uc0ac\uc790\ub4e4\uc740 \uac70\ub798\uc5d0 \ub354\uc6b1 \uc5c4\uaca9\ud55c \uc870\uc0ac\ub97c \ubc1b\uc744 \uc218 \uc788\ub2e4.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\uc870\uc138 \uac1c\ud601<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\uac00\uc18d\ud654\uc640 \ud3ec\uc6a9\uc744 \uc704\ud55c \uc138\uc81c \uac1c\ud601(TRIN)\ubc95\uacfc \uae30\uc5c5\uc5d0 \ub300\ud55c \uae30\uc5c5 \ud68c\uc0dd \ubc0f \uc138\uc81c \ud61c\ud0dd(CREATE)\ubc95\uc744 \ud1b5\ud55c \ub450 \uac00\uc9c0 \uc138\uc81c \uac1c\ud601 \ud328\ud0a4\uc9c0\ub294 \ud544\ub9ac\ud540 \uc138\ubc95\uc5d0 \uc8fc\uc694\ud55c \ubcc0\ud654\ub97c \uac00\uc838\uc654\ub2e4. 2020\ub144 7\uc6d4 1\uc77c \uc774\ud6c4 \uc801\uc6a9\ub418\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138\uc728\uc740 \ud604\uc7ac 25%(\uc774\uc804 30%)\uc774\ub2e4. \uc21c\uc774\uc775\uc774 500\ub9cc \ud544\ub9ac\ud540 \ud398\uc18c\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\uace0 \uc790\uc0b0(\uc0ac\uc5c5 \uc18c\uc7ac\uc9c0 \ud1a0\uc9c0 \uc81c\uc678)\uc774 1\uc5b5 \ud544\ub9ac\ud540 \ud398\uc18c\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\ub294 \ubc95\uc778\uc5d0 \ub300\ud574\uc11c\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138\uc728\uc744 20%\ub85c \ucd94\uac00 \uc778\ud558\ud558\uc600\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\uc8fc\ubaa9\ud560 \ub9cc\ud55c \ubcc0\ud654\ub294 \ubd80\ub2f9\uc774\ub4dd\uc138(IAET)\uc5d0 \uad00\ud55c \uc138\ubc95 \uc870\ud56d\uc758 \ud3d0\uc9c0\uc774\ub2e4. \ubd80\ub2f9\uc774\ub4dd\uc138\ub294 \uc8fc\uc8fc\uc5d0\uac8c \ubc30\ub2f9\ub418\uc9c0 \uc54a\uc558\uac70\ub098 \uc815\ub2f9\ud55c \uc0ac\uc5c5\ubaa9\uc801\uc73c\ub85c \ucda9\ub2f9\ud55c \ubc95\uc778\uc758 \uc774\uc775\uc789\uc5ec\uae08\uc744 \uc758\ubbf8\ud55c\ub2e4. \uc870\ud56d \ud3d0\uc9c0\ub85c \ud22c\uc790\uc790\ub294 IAET\uc5d0 \ub300\ud55c \ud3c9\uac00 \uc704\ud5d8 \uc5c6\uc774 \ub2e4\ub978 \uc0ac\uc5c5 \ubaa9\uc801\uc73c\ub85c \uad6d\ub0b4 \uc790\ud68c\uc0ac \uc218\uc900\uc5d0\uc11c \ubb34\uae30\ud55c\uc73c\ub85c \uc790\uae08\uc744 \ubcf4\uc720\ud560 \uc218 \uc788\uac8c \ub418\uc5c8\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\uc778\uc9c0\uc138(DST)\uc758 \uacbd\uc6b0 \uc138\uc81c\uac1c\ud601\ubc95\uc774 \ucc44\ubb34\uc0c1\ud488\uc5d0 \ub300\ud55c DST\ub97c \uc81c\uc678\ud558\uace0 \ub300\ubd80\ubd84\uc758 \uc774\uc804 \uae08\ub9ac\ub97c 100% \uc778\uc0c1\ud568\uc5d0 \ub530\ub77c \ud604\uc7ac \ucc44\ubb34\uc0c1\ud488 \ubc1c\ud589\uac00\uaca9\uc758 0.75% \uc218\uc900\uc73c\ub85c 50%\ub9cc \uc778\uc0c1\ud558\uc600\ub2e4. \uc7ac\uc0b0\ubcf4\ud5d8, \uc2e0\uc6d0\ubcf4\uc99d\ubcf4\ud5d8 \ubc0f \uae30\ud0c0\ubcf4\ud5d8, \ubcf4\uc0c1\uacc4\uc57d\uc11c, \ub9e4\ub9e4\uc99d\uc11c, \uc6b4\uc1a1\ubb3c \ubc0f \ubd80\ub3d9\uc0b0\uc758 \uc99d\uc5ec\uc5d0 \ub300\ud55c DST\ub294 \ubcc0\ud568\uc774 \uc5c6\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\uc138\uc81c\uac1c\ud601\ubc95\uc740 \ube44\uacfc\uc138 \uac70\ub798 \ud655\uc778 \ud310\uacb0\uc758 \uc694\uac74\uc744 \uad6d\uc138\uccad(BIR)\uc5d0\uc11c \uc0ad\uc81c\ud558\uace0, \ube44\uacfc\uc138 \uac70\ub798\ub97c \ud3ec\ud568\ud558\ub294 \uad6d\uc138\uccad \uaddc\uc81c\uc5d0\uc11c\ub9cc \uc774\uc804 \ud310\uacb0\uc5d0 \ud3ec\ud568\ub41c \uc138\ubc95 \uc870\ud56d\uc744 \ucc3e\uc744 \uc218 \uc788\ub3c4\ub85d \ud588\ub2e4. \uc774\ub7ec\ud55c \uc218\uc815 \uc0ac\ud56d\uc740 \ud544\ub9ac\ud540\uc758 \ube44\uacfc\uc138 \uac70\ub798\uc5d0 \ub530\ub978 \uc774\uc804 \uc778\uc218\ud569\ubcd1 \uac74\uc5d0\uc11c \ubc1c\uacac\ub418\uc5c8\ub358 \ub300\ubd80\ubd84\uc758 \ubb38\uc81c\ub97c \ud574\uacb0\ud560 \uc218 \uc788\uac8c \ud55c\ub2e4.<\/p>\n<p style=\"text-align: justify;\">\ub610 \ub2e4\ub978 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uac1c\uc815\uc740 \uc138\ubc95\uc758 &#8220;\uac04\uc8fc \uc99d\uc5ec&#8221; \uc870\ud56d\uc5d0 \ub300\ud55c \uba85\ud655\ud55c \uc608\uc678\uc778\ub370, \uc774 \uc870\ud56d\uc740 \uc801\uc808\ud558\uace0 \uc644\uc804\ud55c \uace0\ub824\uac00 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc740 \uc7ac\uc0b0 \uc591\ub3c4\uc5d0 \ub300\ud574 \uc99d\uc5ec\uc790\uc5d0\uac8c \uc138\uae08\uc744 \ubd80\uacfc\ud55c\ub2e4. \uc870\uc138\uac1c\ud601\ubc95\uc5d0 \ub530\ub974\uba74 \uc77c\ubc18\uc801\uc778 \uc0ac\uc5c5 \uacfc\uc815\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c4, \uae30\uc5ec\uc790\uc758 \uc138\uae08 \uc801\uc6a9 \ubc94\uc704\uc5d0 \uc788\ub294 \uc120\uc758\uc758 \ud310\ub9e4, \uad50\ud658 \ub610\ub294 \uae30\ud0c0 \uc7ac\uc0b0 \uc774\uc804\uc740 \uc99d\uc5ec\uc138 \uc608\uc678\ub85c \uac04\uc8fc\ub41c\ub2e4. \uadf8\ub7ec\ud55c \uac70\ub798\ub294 \uc99d\uc5ec\uc758 \uc758\ub3c4\uac00 \uc5c6\uace0 \uae08\uc804 \ub610\ub294 \uae08\uc804\uc758 \uac00\uce58\uc5d0 \ub300\ud55c \uc801\uc808\ud558\uace0 \uc644\uc804\ud55c \uace0\ub824\ub97c \ud1b5\ud574 \uc774\ub8e8\uc5b4\uc9c4 \uac83\uc774\ubbc0\ub85c \uc120\uc758\uc758 \uc0c1\ud638 \ub300\ub4f1\ud55c \uac70\ub798\ub85c \uac04\uc8fc\ub41c\ub2e4. \uc138\uc81c\ud61c\ud0dd\ubc95\uc740 \uc18c\ub4dd\uc138 \ud734\uc77c, \ud2b9\ubcc4 \ubc95\uc778 \uc18c\ub4dd\uc138\uc728, \uac15\ud654\ub41c \uacf5\uc81c, \uba74\uc138 \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uba74\uc81c\uc640 \uac19\uc740 \uc138\uc81c \ud61c\ud0dd\uc744 \ub3c4\uc785\ud588\ub2e4. \uc774\ub7ec\ud55c \uc138\uc81c \ud61c\ud0dd\uc740 \ub18d\uc5c5, \uc5b4\uc5c5, \uc784\uc5c5, \ub300\uccb4 \uc5d0\ub108\uc9c0, \uacf5\ub3d9\uc8fc\ud0dd \uacf5\uae09 \ubc0f \ub179\uc0c9 \uc0dd\ud0dc\uacc4 \ub4f1 \uc804\ub7b5\uc801 \ud22c\uc790\uc6b0\uc120\uacc4\ud68d (SIPP)\uc5d0 \uc18d\ud558\ub294 \uc0b0\uc5c5 \ubd80\ubb38\uc758 \ud2b9\uc815 \ud65c\ub3d9, \ud574\ub2f9 \uc0b0\uc5c5 \ub0b4\uc5d0 \ub4f1\ub85d\ub41c \uae30\uc5c5\uc5d0 \uc801\uc6a9\ub41c\ub2e4. \uc804\ub7b5\uc801 \ud22c\uc790\uc6b0\uc120\uacc4\ud68d\uc5d0 \ub530\ub978 \uc0b0\uc5c5\uc740 3\ub2e8\uacc4\ub85c \ubd84\ub958\ub418\uba70, \uac01\uac01\uc740 \ud574\ub2f9 \ud65c\ub3d9\uc774\ub098 \uae30\uc5c5\uc774 \uc774\uc6a9\ud560 \uc218 \uc788\ub294 \uc138\uc81c \ud61c\ud0dd\uc758 \uc720\ud615\uacfc \uae30\uac04\uc744 \uacb0\uc815\ud55c\ub2e4.<\/p>\n<section class=\"format-info\"><a href=\"https:\/\/www.amsshardul.com\/\"><img class=\"wp-image-411818 size-full aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/07\/Sarmiento-Loriega.png\" alt=\"Sarmiento Loriega\" width=\"307\" height=\"89\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/07\/Sarmiento-Loriega.png 307w, https:\/\/law.asia\/wp-content\/uploads\/2023\/07\/Sarmiento-Loriega-300x87.png 300w\" sizes=\"(max-width: 307px) 100vw, 307px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><strong>Sarmiento Loriega Law Office<\/strong><\/p>\n<p style=\"font-weight: 400;\">29\/F, Joy Nostalg Center, 17 ADB Ave. Ortigas<\/p>\n<p style=\"font-weight: 400;\">Pasig City, Metro Manila \u2013 1600, the Philippines<\/p>\n<p style=\"text-align: justify;\"><strong>\ubb38\uc758\ud558\uae30:<\/strong><\/p>\n<p style=\"text-align: justify;\">\uc804\ud654: +63 2 7 798 8115<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:info@sl-lawoffice.com\">info@sl-lawoffice.com<\/a><\/p>\n<p><a href=\"http:\/\/www.sl-lawoffice.com\">www.sl-lawoffice.com <\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\uc778\ub3c4 \uc77c\ubcf8 \ud544\ub9ac\ud540 \ub300\ub9cc \ud0dc\uad6d \ubca0\ud2b8\ub0a8 \ud64d\ucf69 \ud544\ub9ac\ud540\uc740 \uad6d\ubbfc\ub4e4\uc758 \uac15\ub825\ud55c \uad8c\ud55c \uc704\uc784\uc5d0 \ud798\uc785\uc5b4 \uc778\uc218\ud569\ubcd1(M&amp;A)\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc8fc\uc694 \uac1c\ud601\uc744 \uc2dc\ud589\ud558\uace0 \uc788\ub2e4. \uc7ac\uc0dd \uac00\ub2a5 \uc5d0\ub108\uc9c0 \ud544\ub9ac\ud540 \ud0dc\uc591\uad11, \ud48d\ub825, \uc218\ub825 \ud504\ub85c\uc81d\ud2b8\ub294 \uc774\uc81c 100% \uc678\uad6d\uc778 \uc18c\uc720\uac00 \uac00\ub2a5\ud574 \uc84c\ub2e4. \ubc95\ubb34\ubd80(DOJ)\ub294 2022\ub144 9\uc6d4, \ud0dc\uc591, \ud48d\ub825, \uc218\ub825 \ubc0f \ud574\uc591 \ub610\ub294 \uc870\ub825 \uc5d0\ub108\uc9c0 \uc790\uc6d0\uc774 1987\ub144 \ud5cc\ubc95\uc5d0 \ub530\ub77c &#8220;\ucc9c\uc5f0 \uc790\uc6d0&#8221;\uc774 \uc544\ub2d8\uc744 \uc778\uc815\ud558\ub294 DOJ \uc758\uacac<\/p>\n","protected":false},"author":7426,"featured_media":412128,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Maria Elizabeth Peralta Loriega, Bryan San Juan, \uadf8\ub9ac\uace0 Recolito Ferdinand N Cantre Jr, Sarmiento Loriega Law Office"},"categories":[8398],"tags":[135781,12338,111621,135782,135783],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"\ud544\ub9ac\ud540\uc740 \uad6d\ubbfc\ub4e4\uc758 \uac15\ub825\ud55c \uad8c\ud55c \uc704\uc784\uc5d0 \ud798\uc785\uc5b4 \uc778\uc218\ud569\ubcd1(M&amp;A)\uc5d0 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