{"id":689679,"date":"2026-06-02T11:48:16","date_gmt":"2026-06-02T03:48:16","guid":{"rendered":"https:\/\/law.asia\/?p=689679"},"modified":"2026-06-09T15:10:29","modified_gmt":"2026-06-09T07:10:29","slug":"asian-wealth-succession-planning","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/asian-wealth-succession-planning\/","title":{"rendered":"\ubd80\uc758 \ub300\uc804\ud658"},"content":{"rendered":"<p><span class=\"vantage-grey\"><em><strong>\uc804\ub840 \uc5c6\ub294 \uaddc\ubaa8\uc758 \uc790\uc0b0 \uc774\uc804\uc774 \uac15\ud654\ub418\ub294 \uaddc\uc81c \ubc0f \ubcf5\uc7a1\ud574\uc9c0\ub294 \uc81c\ub3c4 \ud658\uacbd\uacfc \ub9de\ubb3c\ub9ac\uba70 \uc0c8\ub85c\uc6b4 \ub3c4\uc804\uc744 \ub0b3\uace0 \uc788\uc2b5\ub2c8\ub2e4<\/strong><\/em><\/span><\/p>\n<table id=\"navigation\" style=\"margin-top: 0px; width: 100%; overflow: hidden;\">\n<tbody>\n<tr style=\"display: flex; flex-wrap: wrap;\">\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #102238; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/ko\/china-private-wealth-planning-crs-tax-succession\/\"><span style=\"color: #ffffff;\"><b>\uc911\uad6d<\/b><\/span><br \/>\n<\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #102238; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/ko\/india-family-offices-trusts-succession-planning\/\"><span style=\"color: #ffffff;\"><b>\uc778\ub3c4<\/b><\/span><br \/>\n<\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #102238; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/ko\/nts-south-korea-one-person-corporations-tax\/\"><span style=\"color: #ffffff;\"><b>\ud55c\uad6d<\/b><\/span><br \/>\n<\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #102238; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/ko\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/\"><span style=\"color: #ffffff;\"><b>\ub300\ub9cc<\/b><\/span><br \/>\n<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span style=\"color: #102238;\"><strong>\uc911\uad6d\uc758 \uc790\uc0b0\uad00\ub9ac \ubc0f \uc790\uc0b0\uc2b9\uacc4 \uacc4\ud68d: \ubcc0\ud654\ud558\ub294 \ud310\ub3c4<\/strong><\/span><\/h2>\n<p>\uc911\uad6d\uc758 \uac1c\ud601\u00b7\uac1c\ubc29 \uc815\ucc45\uc740 1978\ub144 \uc2dc\uc791\ub41c \uc774\ud6c4 \ud604\ub300 \uacbd\uc81c\uc0ac\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \ubbfc\uac04 \ubd80\uc758 \ucc3d\ucd9c \uc0ac\ub840 \uc911 \ud558\ub098\ub97c \ub9cc\ub4e4\uc5b4\ub0c8\ub2e4. \ub2e8 \ud55c \uc138\ub300 \ub9cc\uc5d0 \uc218\ub9ce\uc740 \uae30\uc5c5\uac00\ub4e4\uc774 \ub9c9\ub300\ud55c \uaddc\ubaa8\uc640 \ubcf5\uc7a1\uc131\uc744 \uac16\ucd98 \ubbfc\uac04 \uae30\uc5c5\uc744 \uc77c\uad88\ub0c8\ub2e4.<\/p>\n<figure id=\"attachment_686183\" aria-describedby=\"caption-attachment-686183\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-686183 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/IMG_1280.jpeg\" alt=\"Han Chen\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-686183\" class=\"wp-caption-text\"><strong>Han CHEN<\/strong><br \/>Counsel<br \/>Han Kun Law Offices<br \/>\ubca0\uc774\uc9d5<br \/>Tel: +86 10 8525 4683 <br \/>Email: <a href=\"mailto:han.chen@hankunlaw.com\">han.chen@hankunlaw.com<\/a><\/figcaption><\/figure>\n<p>\uc624\ub298\ub0a0 \uadf8 \ucc3d\uc5c5 \uc138\ub300\ub294 \uace0\ub839\ud654 \ub2e8\uacc4\uc5d0 \uc811\uc5b4\ub4e4\uc5c8\uc73c\uba70, \uc6d0\ud65c\ud55c \uc2b9\uacc4 \ubb38\uc81c\ub294 \ub354 \uc774\uc0c1 \uac00\uc871 \ub0b4\ubd80\uc758 \uc8fc\ubcc0\uc801 \ub17c\uc758\uac00 \uc544\ub2c8\ub77c \ubc95\ub960 \ubc0f \uc7ac\uc0b0 \uad00\ub9ac \uacc4\ud68d\uc758 \ud575\uc2ec \uacfc\uc81c\uac00 \ub410\ub2e4.<\/p>\n<p>\ub3d9\uc2dc\uc5d0 \uc911\uad6d \uad6d\ub0b4 \uc138\uc81c\uc758 \uc131\uc219\uacfc \uacf5\ud1b5\ubcf4\uace0\uae30\uc900(CRS) \uccb4\uacc4 \uac00\uc785\uc740 \uace0\uc561\uc790\uc0b0\uac00(HNWI)\uc640 \uadf8 \uc790\ubb38\uac00\ub4e4\uc5d0\uac8c \uc0ac\uc804\uc801\uc774\uace0 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uc900\uc218 \uc911\uc2ec\uc758 \uc790\uc0b0 \uc7ac\ud3b8\uc744 \uc694\uad6c\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc774 \ub450 \uac00\uc9c0 \uc694\uc778, \uc989 \uc138\ub300\uad50\uccb4\uc640 \uaddc\uc81c \ud658\uacbd\uc758 \ubcc0\ud654\ub294 \uc911\uad6d\uc758 \uc790\uc0b0\uad00\ub9ac \uacc4\ud68d \uc2dc\uc7a5\uc744 \uc7ac\ud3b8\ud558\uace0 \uc788\uc73c\uba70, \uc774\ub294 \uad6d\uc81c \ubc95\ub960 \uc5c5\uacc4\uc5d0\ub3c4 \uc911\uc694\ud55c \uc758\ubbf8\ub97c \uac16\ub294\ub2e4.<\/p>\n<p>\ubcf8 \uae30\uace0\ubb38\uc740 \uc911\uad6d \ubcf8\ud1a0\uc758 \uc790\uc0b0\uad00\ub9ac \ubc0f \uc790\uc0b0\uc2b9\uacc4 \uacc4\ud68d \ubd84\uc57c\uac00 \uc9c1\uba74\ud55c \uc8fc\uc694 \ub3d9\ud5a5\uacfc \uacfc\uc81c\ub97c \uc0b4\ud3b4\ubcf8\ub2e4. \ud2b9\ud788 \uc911\uad6d \uace0\uc561\uc790\uc0b0\uac00\ub4e4\uc758 \uc790\uc0b0\uc774 \uad6d\ub0b4(\uc628\uc1fc\uc5b4)\uc640 \ud574\uc678(\uc624\ud504\uc1fc\uc5b4)\uc5d0 \uac78\uccd0 \uc874\uc7ac\ud558\ub294 \uad6c\uc870\uc801 \ubcf5\uc7a1\uc131, \uc8fc\uc694 \uc790\uc0b0\uad00\ub9ac \uc218\ub2e8\uc758 \ud65c\uc6a9 \ud655\ub300, \uadf8\ub9ac\uace0 \uc804\ubb38 \ubc95\ub960 \uc790\ubb38\uc758 \ud544\uc218\uc801 \uc5ed\ud560\uc5d0 \ucd08\uc810\uc744 \ub9de\ucd9c \uc608\uc815\uc774\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\uc911\uad6d \ubbfc\uac04\uae30\uc5c5\uc758 \uc2b9\uacc4 \uc704\uae30<\/strong><\/span><\/h3>\n<p>\uc911\uad6d \ubbfc\uac04 \ubd80\ubb38\uc774 \uc9c1\uba74\ud55c \uc2b9\uacc4 \uacfc\uc81c\uc758 \uaddc\ubaa8\ub294 \uc0c1\ub2f9\ud558\ub2e4. \uc911\ud654\uc804\uad6d\uacf5\uc0c1\uc5c5\uc5f0\ud569\ud68c\uc5d0 \ub530\ub974\uba74, \ubbfc\uc601\uae30\uc5c5\uc740 \uc911\uad6d GDP\uc758 60% \uc774\uc0c1\uc744 \ucc3d\ucd9c\ud558\uace0 \ub3c4\uc2dc \uace0\uc6a9\uc758 80% \uc774\uc0c1\uc744 \ub2f4\ub2f9\ud558\uba70 \uae30\uc220\ud601\uc2e0 \uc131\uacfc\uc758 \uc57d 70%\ub97c \ucc28\uc9c0\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc774\ub4e4 \uae30\uc5c5\uc758 \uc0c1\ub2f9\uc218\ub294 \ud604\uc7ac 60~70\ub300\uc5d0 \uc811\uc5b4\ub4e0 \ucc3d\uc5c5\uc790\ub4e4\uc774 \uc124\ub9bd\ud588\uc9c0\ub9cc, \ub9ce\uc740 \uacbd\uc6b0 \uc544\uc9c1\ub3c4 \uacf5\uc2dd\uc801\uc778 \uc2b9\uacc4 \uccb4\uacc4\ub97c \ub9c8\ub828\ud558\uc9c0 \ubabb\ud588\ub2e4. \uadf8 \uacb0\uacfc\ub294 \uc774\ubbf8 \ud604\uc2e4\ub85c \ub098\ud0c0\ub098\uace0 \uc788\ub2e4.<\/p>\n<p>\uc720\uba85 \uae30\uc5c5\ub4e4\uc758 \uc2b9\uacc4 \ubd84\uc7c1 \uc0ac\ub840\ub294 \uc801\uc808\ud55c \ubc95\uc801 \uad6c\uc870 \uc5c6\uc774 \uad6c\ucd95\ub41c \uae30\uc5c5 \uc81c\uad6d\uc774 \uc5bc\ub9c8\ub098 \ucde8\uc57d\ud55c\uc9c0\ub97c \ubcf4\uc5ec\uc900\ub2e4.<\/p>\n<p>\ucc3d\uc5c5\uc790 \uc0ac\ub9dd \ud6c4 \ud30c\ud2b8\ub108\uc2ed\uc774 \ud574\uccb4\ub418\uac70\ub098, \uc720\uc5b8\uc774 \uc5c6\ub294 \uc0c1\ud669\uc5d0\uc11c \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\uac00 \ub9c8\ube44\ub418\uac70\ub098, \uc0c1\uc18d \ubd84\uc7c1\uc73c\ub85c \uac00\uc871 \uad00\uacc4\uac00 \ud30c\ud0c4 \ub098\ub294 \uc0ac\ub840\ub294 \ub2e8\uc21c\ud55c \uac00\uc815\uc774 \uc544\ub2c8\ub2e4. \uc774\ub294 \uc790\uc0b0\uc2b9\uacc4 \ubc0f \uc790\uc0b0\uad00\ub9ac \ubd84\uc57c \uc2e4\ubb34\uc790\ub4e4\uc774 \uc810\uc810 \ub354 \uc790\uc8fc \uc811\ud558\ub294 \ud604\uc2e4\uc801\uc778 \ubb38\uc81c\uc774\ub2e4.<\/p>\n<p>\ud604\uc7ac\uc758 \ud2b9\uc9d5\uc740 \uae34\uae09\uc131\uacfc \uae30\ud68c\uc758 \uacf5\uc874\uc774\ub2e4. \ucc3d\uc5c5 \uc138\ub300\ub294 \uc790\uc2e0\uc758 \uc720\ud55c\uc131\uc744 \uc778\uc2dd\ud558\uace0 \uc788\uc73c\uba70, \uc2b9\uacc4 \uc900\ube44\ub97c \ud558\uc9c0 \ubabb\ud55c \ub3d9\ub8cc\ub4e4\uc758 \uc5b4\ub824\uc6c0\uc744 \ubaa9\uaca9\ud558\uba74\uc11c \uc5b4\ub290 \ub54c\ubcf4\ub2e4 \uc804\ubb38\uac00\uc758 \uc870\uc5b8\uc5d0 \uadc0\ub97c \uae30\uc6b8\uc774\uace0 \uc788\ub2e4. \uc911\uc694\ud55c \ubcc0\uc218\ub294 \uace0\uac1d\uacfc \uc790\ubb38\uac00\uac00 \ucda9\ubd84\ud55c \uc120\uacac\uc9c0\uba85\uacfc \uc804\ubb38\uc131\uc744 \uac16\uace0 \ud589\ub3d9\ud558\ub290\ub0d0\uc5d0 \ub2ec\ub824 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>CRS\uc640 \uc911\uad6d\uc758 \uc138\ubb34 \uaddc\uc81c \uac15\ud654<\/strong><\/span><\/h3>\n<p>\uc911\uad6d\uc758 \uc870\uc138 \uc9d1\ud589 \uccb4\uacc4\uc640 \uad6d\uc81c \uc870\uc138 \ud611\ub825 \uccb4\uacc4\uac00 \ube60\ub974\uac8c \ubc1c\uc804\ud558\uba74\uc11c \uc790\uc0b0\uad00\ub9ac \uacc4\ud68d \uc5ed\uc2dc \ud06c\uac8c \ubcc0\ud654\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc911\uad6d\uc740 2018\ub144\ubd80\ud130 CRS \uccb4\uacc4\ub97c \uacf5\uc2dd \uc2dc\ud589\ud588\uc73c\uba70, \ucc38\uc5ec \uad6d\uac00\uc758 \uae08\uc735\uae30\uad00\ub4e4\uc740 \uae08\uc735\uacc4\uc88c \uc815\ubcf4\ub97c \uac01\uad6d \uc138\ubb34\ub2f9\uad6d\uacfc \uc790\ub3d9 \uad50\ud658\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc774\uc5d0 \ub530\ub77c \ucf00\uc774\ub9e8 \uc81c\ub3c4, \uc601\uad6d\ub839 \ubc84\uc9c4\uc544\uc77c\ub79c\ub4dc, \ud64d\ucf69, \uc2f1\uac00\ud3ec\ub974, \uc2a4\uc704\uc2a4 \ub4f1 \uc624\ud504\uc1fc\uc5b4 \uad00\ud560\uad8c\uc5d0 \uae08\uc735\uacc4\uc88c, \uc2e0\ud0c1 \uc218\uc775\uad8c, \ubc95\uc778 \uc9c0\ubd84 \ub4f1\uc744 \ubcf4\uc720\ud55c \uc138\ubb34\uc0c1 \uac70\uc8fc\uc790\ub294 \uc6d0\uce59\uc801\uc73c\ub85c \uc911\uad6d \uad6d\uac00\uc138\ubb34\ucd1d\uad6d\uc758 \ud30c\uc545 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\ub2e4.<\/p>\n<p>\ub610\ud55c 2019\ub144 \uc2dc\ud589\ub41c \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uac1c\uc815\uc740 \uacfc\uc138\uc18c\ub4dd \ubc94\uc704\ub97c \ud655\ub300\ud558\uace0 \uc870\uc138\ud68c\ud53c \ubc29\uc9c0 \uaddc\uc815\uc744 \uac15\ud654\ud588\ub2e4.<\/p>\n<p>\uc0c1\uc18d\uc138\uc640 \uc99d\uc5ec\uc138 \ub3c4\uc785 \ubc95\uc548\uc740 \uc544\uc9c1 \uc81c\uc815\ub418\uc9c0 \uc54a\uc558\uc9c0\ub9cc \uc785\ubc95 \ub17c\uc758\uac00 \uacc4\uc18d\ub418\uace0 \uc788\uc5b4, \uc2e0\uc911\ud55c \uc790\ubb38\uac00\ub4e4\uc740 \uc911\uae30\uc801\uc73c\ub85c \ud574\ub2f9 \ubc95\ub960\uc774 \ub3c4\uc785\ub420 \uac00\ub2a5\uc131\uc744 \uc804\uc81c\ub85c \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uacfc\uac70 \uc218\uc2ed \ub144 \ub3d9\uc548 \ucda9\ubd84\ud55c \uc138\ubb34 \uc790\ubb38 \uc5c6\uc774 \ud574\uc678 \uad6c\uc870\ub97c \uc124\uacc4\ud588\ub358 \uace0\uac1d\ub4e4\uc758 \uacbd\uc6b0 \uc0c1\ub2f9\ud55c \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uc704\ud5d8\uc5d0 \ub178\ucd9c\ub3fc \uc788\ub2e4. \uc0ac\uc804\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \ub300\uc751\ud55c\ub2e4\uba74 \ubb38\uc81c\ub97c \uc2dc\uc815\ud558\ub294 \uac83\uc740 \uac00\ub2a5\ud558\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub97c \uc704\ud574\uc11c\ub294 \uad6d\ub0b4\uc678 \uc870\uc138\ubc95\uc5d0 \ub300\ud55c \uc804\ubb38\uc9c0\uc2dd, \uad6c\uc870\uc870\uc815 \ub2e8\uacc4\uc758 \uc815\uad50\ud55c \uc124\uacc4, \uadf8\ub9ac\uace0 \uc790\uc0b0\uc758 \uacfc\uac70 \ucc98\ub9ac \ubc29\uc2dd\uc5d0 \ub300\ud55c \ubd88\ud3b8\ud55c \ud604\uc2e4\uc744 \uc9c1\uc2dc\ud558\ub824\ub294 \uc790\uc138\uac00 \ud544\uc694\ud558\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\uc628\uc1fc\uc5b4\u00b7\uc624\ud504\uc1fc\uc5b4\ub85c \ubd84\ub9ac\ub41c \uc790\uc0b0\uc2b9\uacc4 \uad6c\uc870<\/strong><\/span><\/h3>\n<p>\uc911\uad6d \uace0\uc561\uc790\uc0b0\uac00\uc758 \uc790\uc0b0\uc2b9\uacc4 \uacc4\ud68d\uc5d0\uc11c \uac00\uc7a5 \ub3c5\ud2b9\ud55c \ud2b9\uc9d5\uc774\uc790 \uc678\ubd80 \uc790\ubb38\uac00\ub4e4\uc774 \uac00\uc7a5 \uc790\uc8fc \uacfc\uc18c\ud3c9\uac00\ud558\ub294 \ubd80\ubd84\uc740 \uc790\uc0b0 \uad6c\uc870\uac00 \ubcf8\uc9c8\uc801\uc73c\ub85c \uc774\uc6d0\ud654\ub3fc \uc788\ub2e4\ub294 \uc810\uc774\ub2e4.<\/p>\n<p>\ucd08\uace0\uc561\uc790\uc0b0\uac00\uc778 \uc911\uad6d \uace0\uac1d\ub4e4\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ud558\ub098\uc758 \ubc95\uccb4\uacc4 \uc548\uc5d0\uc11c \uc790\uc0b0\uc744 \ubcf4\uc720\ud558\uc9c0 \uc54a\ub294\ub2e4. \ub300\uc2e0 \uc774\ub4e4\uc758 \uc790\uc0b0\uc740 \uc911\uad6d \uad6d\ub0b4 \uc790\uc0b0\uacfc \uc218\uc2ed \ub144\uac04\uc758 \ud574\uc678 \ud22c\uc790 \uacfc\uc815\uc5d0\uc11c \ucd95\uc801\ub41c \ub2e4\uc591\ud55c \ud574\uc678 \uc790\uc0b0\uc73c\ub85c \ub098\ub258\uc5b4 \uc788\ub2e4.<\/p>\n<p>\uad6d\ub0b4 \uc790\uc0b0\uc740 \ubcf4\ud1b5 \uc911\uad6d \ub0b4 \ub4f1\ub85d \uae30\uc5c5\uc758 \uc9c0\ubd84, \uc5ec\ub7ec \ub3c4\uc2dc\uc5d0 \uac78\uce5c \ubd80\ub3d9\uc0b0, \uc911\uad6d \uc99d\uad8c\uc0ac \uacc4\uc88c, \ubcf8\ud1a0 \uc740\ud589\uad8c\uc758 \uc790\uc0b0\uad00\ub9ac \uc0c1\ud488 \ub4f1\uc73c\ub85c \uad6c\uc131\ub41c\ub2e4.<\/p>\n<p>\uc774\ub4e4 \uc790\uc0b0\uc740 2021\ub144 1\uc6d4 1\uc77c \uc2dc\ud589\ub41c \uc911\uad6d \ubbfc\ubc95\uc758 \uc801\uc6a9\uc744 \ubc1b\uc73c\uba70, \uc0c1\uc18d \uaddc\uc815, \ubd80\ubd80\uc7ac\uc0b0 \uc81c\ub3c4, \uadf8\ub9ac\uace0 \uac15\ud654\ub418\ub294 \uc138\ubb34 \uac10\ub3c5 \uccb4\uacc4\uc758 \uc601\ud5a5\uc744 \ubc1b\ub294\ub2e4.<\/p>\n<p>\ubc18\uba74 \ud574\uc678 \uc790\uc0b0\uc740 \uc644\uc804\ud788 \ub2e4\ub978 \ubc95\uc801 \ud658\uacbd\uc5d0 \ub193\uc5ec \uc788\ub2e4. \ud64d\ucf69 \uc0c1\uc7a5\uc8fc\uc2dd, \uc2f1\uac00\ud3ec\ub974 \uc18c\uc7ac \uac00\uc871\uc2e0\ud0c1, \ucf00\uc774\ub9e8 \uc81c\ub3c4 \uc9c0\uc8fc\ud68c\uc0ac, \uc601\uad6d\ub839 \ubc84\uc9c4\uc544\uc77c\ub79c\ub4dc \ud2b9\uc218\ubaa9\uc801\ud68c\uc0ac, \uad6d\uc81c \ubcf4\ud5d8\uc0c1\ud488 \ub4f1\uc740 \uad6d\ub0b4 \uc790\uc0b0\uc5d0 \ud544\uc801\ud558\uac70\ub098 \uadf8 \uc774\uc0c1 \uaddc\ubaa8\uc758 \ubcc4\ub3c4 \uc790\uc0b0\uad70\uc744 \ud615\uc131\ud55c\ub2e4.<\/p>\n<p>\uac01 \uc790\uc0b0\uc740 \uc11c\ub85c \ub2e4\ub978 \ubc95\uccb4\uacc4\uc758 \uc801\uc6a9\uc744 \ubc1b\uc73c\uba70, \uc18c\uc720\uc790 \uc0ac\ub9dd \uc2dc \uc0c1\uc18d \ubc0f \uc138\ubb34 \ucc98\ub9ac \ubc29\uc2dd\ub3c4 \uc81c\uac01\uac01\uc774\ub2e4. \ub530\ub77c\uc11c \uc790\uc0b0\uc2b9\uacc4 \uacc4\ud68d\uc758 \ud575\uc2ec \uacfc\uc81c\ub294 \uac01\uac01\uc758 \uc790\uc0b0\uc744 \uac1c\ubcc4\uc801\uc73c\ub85c \ub2e4\ub8e8\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uad6d\ub0b4\uc640 \ud574\uc678 \uc790\uc0b0\uc744 \ub3d9\uc2dc\uc5d0 \uc544\uc6b0\ub974\ub294 \ud1b5\ud569\uc801 \uacc4\ud68d \uccb4\uacc4\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \uc788\ub2e4.<\/p>\n<p>\uc911\uad6d\ubc95\uc0c1 \uc720\ud6a8\ud55c \uc2b9\uacc4 \uc9c0\uc2dc\uac00 \ud574\uc678 \uc2e0\ud0c1 \uad6c\uc870\uc640 \ucda9\ub3cc\ud558\uac70\ub098 \ud574\ub2f9 \uc790\uc0b0\uc5d0 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc744 \uc218 \uc788\ub2e4. \uc124\ub9bd \ub2f9\uc2dc\uc5d0\ub294 \ud569\ub9ac\uc801\uc774\uc5c8\ub358 \ud574\uc678 \ubc95\uc778 \uad6c\uc870\uac00 CRS \uccb4\uacc4 \uc544\ub798\uc5d0\uc11c\ub294 \uc608\uc0c1\uce58 \ubabb\ud55c \uc911\uad6d \uc138\ubb34 \uc704\ud5d8\uc744 \ucd08\ub798\ud560 \uc218\ub3c4 \uc788\ub2e4.<\/p>\n<p>\uc911\uad6d \ub0b4 \ubd80\ubd80\uc7ac\uc0b0 \uc81c\ub3c4\uac00 \ud574\uc678 \uc790\uc0b0\uc5d0\ub294 \uc790\ub3d9 \uc801\uc6a9\ub418\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc5d0 \uc774\ud63c\uc774\ub098 \uc0ac\ub9dd \uc2dc \ube44\ub300\uce6d\uc801\uc778 \uacb0\uacfc\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\uc5ec\uae30\uc5d0 \ud574\uc678\ud22c\uc790\uc640 \uc678\ud658\uac70\ub798\ub97c \uaddc\uc81c\ud558\ub294 \uc911\uad6d\uc758 \uaddc\uc815\uae4c\uc9c0 \ub354\ud574\uc9c4\ub2e4. \uc790\ubcf8 \uc720\ucd9c \uc81c\ud55c, \uc2e4\uc9c8\uc801 \uc18c\uc720\uc790 \ubcf4\uace0 \uc758\ubb34, \ud574\uc678 \ud604\uc9c0\ubc95\uc778 \uaddc\uc815 \uc801\uc6a9 \uac00\ub2a5\uc131 \ub4f1\uc740 \ubaa8\ub450 \uc885\ud569\uc801\uc778 \uc790\uc0b0\uc2b9\uacc4 \uacc4\ud68d\uc5d0 \ubc18\uc601\ub3fc\uc57c \ud560 \uc694\uc18c\ub4e4\uc774\ub2e4.<\/p>\n<p>\uc628\uc1fc\uc5b4\uc640 \uc624\ud504\uc1fc\uc5b4 \uc790\uc0b0\uc744 \ubcc4\uac1c\uc758 \ubb38\uc81c\ub85c \ucde8\uae09\ud558\ub294 \uc790\ubb38\uac00\ub294 \uacb0\uad6d \ub0b4\ubd80\uc801\uc73c\ub85c \ubaa8\uc21c\ub418\uace0 \uc2e4\ud589 \ubd88\uac00\ub2a5\ud55c \uacc4\ud68d\uc744 \ub9cc\ub4e4 \uc704\ud5d8\uc774 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\uc720\uc5b8\uc7a5, \ubcf4\ud5d8\uc2e0\ud0c1, \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4<\/strong><\/span><\/h3>\n<p>\uc774\ub7ec\ud55c \ubc30\uacbd \uc18d\uc5d0\uc11c \uc5ec\ub7ec \uc790\uc0b0\uad00\ub9ac \uc218\ub2e8\uc758 \ud65c\uc6a9\uc774 \ud655\ub300\ub418\uace0 \uc788\ub2e4.<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\ubbfc\ubc95\uc5d0 \ub530\ub77c \ud604\ub300\ud654\ub41c \uc720\uc5b8\uc7a5\uc740 \uc5ec\uc804\ud788 \uac00\uc7a5 \uae30\ubcf8\uc801\uc778 \uc218\ub2e8\uc774\uc9c0\ub9cc, \ubcf5\uc7a1\ud55c \uc790\uc0b0 \uad6c\uc870\uc5d0 \ube44\ud574 \ud65c\uc6a9\ub960\uc740 \uc758\uc678\ub85c \ub0ae\ub2e4.<\/li>\n<li>\ud2b9\ud788 \ud64d\ucf69 \uc18c\uc7ac \ubcf4\ud5d8\uc0ac\uac00 \uc81c\uacf5\ud558\ub294 \uace0\uc561 \uc0dd\uba85\ubcf4\ud5d8\uc740 \uc0c1\uc18d \uc720\ub3d9\uc131 \ud655\ubcf4\uc640 \ubd80\uc758 \uc774\uc804 \uc218\ub2e8\uc73c\ub85c \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud55c\ub2e4.<\/li>\n<li>2001\ub144 \uc2e0\ud0c1\ubc95\uc5d0 \ub530\ub978 \uad6d\ub0b4 \uc2e0\ud0c1\uacfc \uc601\ubbf8\ubc95 \uccb4\uacc4\uc5d0 \uae30\ubc18\ud55c \ud574\uc678 \uc2e0\ud0c1\uc740 \uc138\ub300 \uac04 \uc790\uc0b0 \uc774\uc804, \uc790\uc0b0 \ubcf4\ud638, \uc9c0\ubc30\uad6c\uc870 \uc720\uc9c0 \uc218\ub2e8\uc73c\ub85c \uc810\uc810 \ub354 \ub110\ub9ac \ud65c\uc6a9\ub418\uace0 \uc788\ub2e4.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>\uc774\ub4e4 \uc218\ub2e8\uc740 \uac01\uac01 \uace0\ub3c4\uc758 \uc804\ubb38\uc131\uc744 \uc694\uad6c\ud558\uba70, \uc11c\ub85c \uae34\ubc00\ud558\uac8c \uc5f0\uacc4\ub3fc \uc788\uae30 \ub54c\ubb38\uc5d0 \uc815\uad50\ud55c \uc870\uc815\uc774 \ud544\uc694\ud558\ub2e4.<\/p>\n<p>\uae30\uad00 \ucc28\uc6d0\uc5d0\uc11c\ub294 \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\ub3c4 \ucd08\uae30 \ubc1c\uc804 \ub2e8\uacc4\ub97c \uc9c0\ub098 \uc810\ucc28 \uc874\uc7ac\uac10\uc744 \ud0a4\uc6b0\uace0 \uc788\ub2e4.<\/p>\n<p>\ud64d\ucf69, \uc2f1\uac00\ud3ec\ub974 \ub610\ub294 \uc911\uad6d \ubcf8\ud1a0\uc5d0 \uc124\ub9bd\ub418\ub294 \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\ub294 \ud22c\uc790\uad00\ub9ac, \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\ub3c5, \uc2b9\uacc4 \uac70\ubc84\ub10c\uc2a4\ub97c \ud1b5\ud569\uc801\uc73c\ub85c \uad00\ub9ac\ud55c\ub2e4. \uc774\ub294 \ucd08\uace0\uc561\uc790\uc0b0\uac00\uc758 \ubcf5\uc7a1\ud55c \uc790\uc0b0 \ubb38\uc81c\ub97c \ub2e8\uc77c \uc790\ubb38\uac00\uac00 \ud63c\uc790 \uad00\ub9ac\ud558\uae30 \uc5b4\ub824\uc6cc\uc84c\ub2e4\ub294 \ud604\uc2e4\uc744 \ubc18\uc601\ud55c\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\uc911\uad6d\uc5d0\uc11c \uc790\uc0b0\uad00\ub9ac \uacc4\ud68d\uc758 \uc911\uc694\uc131<\/strong><\/span><\/h3>\n<p>\uc774\ub7ec\ud55c \ubcc0\ud654\ub4e4\uc740 \ubd80\uc2e4\ud55c \uacc4\ud68d \uc218\ub9bd\uc774 \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\ub294 \ub9e4\uc6b0 \ubcf5\uc7a1\ud55c \ud658\uacbd\uc744 \ub9cc\ub4e4\uc5b4\ub0b4\uace0 \uc788\ub2e4.<\/p>\n<p>\uc911\uad6d\uc5d0\uc11c \ud6a8\uacfc\uc801\uc778 \uc790\uc0b0\uad00\ub9ac \uc790\ubb38\uc744 \uc218\ud589\ud558\ub824\uba74 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5ed\ub7c9\uc774 \ud544\uc694\ud558\ub2e4: \uc911\uad6d \uad6d\ub0b4 \ubbfc\uc0ac\ubc95\uacfc \uc138\ubc95\uc5d0 \ub300\ud55c \uae4a\uc740 \uc774\ud574; \ud574\uc678 \uc2e0\ud0c1\ubc95\uacfc \ud68c\uc0ac\ubc95\uc5d0 \ub300\ud55c \uc804\ubb38\uc9c0\uc2dd; \uad6d\uc81c \uc870\uc138\uc870\uc57d \uccb4\uacc4\uc5d0 \ub300\ud55c \uc774\ud574; \uac00\uc871\uad00\uacc4\uc640 \uc5ed\ud559\uc5d0 \ub300\ud55c \ubbfc\uac10\uc131; \uace0\uac1d\uc758 \uc7a5\uae30\uc801 \uc774\uc775\uc744 \uc704\ud55c \uc804\ubb38\uc801 \ud310\ub2e8\ub825.<\/p>\n<p>\ub610\ud55c \uc218\ud0c1\uc790, \ubcf4\ud5d8\uc0ac, \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4 \uacbd\uc601\uc9c4, \ud574\uc678 \ubc95\ub960 \uc790\ubb38\uac00\ub4e4\uacfc \ud611\ub825\ud560 \uc218 \uc788\ub294 \uc870\uc815 \ub2a5\ub825 \uc5ed\uc2dc \ud544\uc218\uc801\uc774\ub2e4.<\/p>\n<p>\uc911\uad6d\uc758 \uc790\uc0b0\uad00\ub9ac \uc2dc\uc7a5\uc740 \ud604\uc7ac \uc911\uc694\ud55c \ubcc0\uace1\uc810\uc5d0 \uc11c \uc788\ub2e4. \uc138\ub300\uad50\uccb4, \uaddc\uc81c \uac15\ud654, \uadf8\ub9ac\uace0 \uad6d\ub0b4\uc678 \uc790\uc0b0\uc758 \ubcf5\ud569\uc801 \uad6c\uc870\uac00 \uacb0\ud569\ub418\uba74\uc11c \uc804\ub840 \uc5c6\ub294 \uacfc\uc81c\uc640 \uae30\ud68c\uac00 \ub3d9\uc2dc\uc5d0 \ub098\ud0c0\ub098\uace0 \uc788\ub2e4.<\/p>\n<p>\uad6d\uc81c \ubc95\ub960 \uc5c5\uacc4 \uc5ed\uc2dc \uc774\ub7ec\ud55c \ubcc0\ud654\ub97c \uc8fc\ubaa9\ud560 \ud544\uc694\uac00 \uc788\ub2e4. \uc911\uad6d \uace0\uc561\uc790\uc0b0\uac00\ub4e4\uc758 \uc790\uc0b0\uad00\ub9ac\uc640 \uc2b9\uacc4 \uacc4\ud68d\uc740 \uc810\uc810 \ub354 \ub2e4\uc591\ud55c \uad6d\uac00\uc758 \ubc95 \uccb4\uacc4\uc640 \uc804\ubb38\uac00\ub4e4\uc744 \uc5f0\uacc4\uc2dc\ud0a4\uace0 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\uace0\uac1d\uacfc \uc790\ubb38\uac00 \ubaa8\ub450\uc5d0\uac8c \uc8fc\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \uad50\ud6c8\uc740 \ubd84\uba85\ud558\ub2e4. \uc2e0\uc911\ud558\uace0 \uc804\ubb38\uc801\uc778 \uacc4\ud68d \uc218\ub9bd\uc744 \uc2dc\uc791\ud574\uc57c \ud560 \uc2dc\uc810\uc740 \ubc14\ub85c \uc9c0\uae08\uc774\ub2e4.<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><strong><img class=\"size-medium wp-image-685696 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-300x90.png\" alt=\"\" width=\"300\" height=\"90\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-300x90.png 300w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-1024x308.png 1024w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-768x231.png 768w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-1536x463.png 1536w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-2048x617.png 2048w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-696x210.png 696w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-1068x322.png 1068w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/NEW-LOGO_Han-Kun-1395x420.png 1395w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>Han Kun Law Offices<\/strong><br \/>\n9\/F, Office Tower C1, Oriental Plaza,<br \/>\n1 East Chang An Ave<br \/>\nDongcheng District<br \/>\nBeijing 100738, PRC<br \/>\n\uc804\ud654: +86 10 8525 5500<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:beijing@hankunlaw.com\">beijing@hankunlaw.com<\/a><br \/>\n<a href=\"http:\/\/www.hankunlaw.com\">www.hankunlaw.com<\/a><\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #102238;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #43687f;\">\ub9e8 \uc704\ub85c \ub3cc\uc544\uac00\uae30<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n<h2><span style=\"color: #102238;\"><strong>\uc911\ub300\ud55c \uc804\ud658\uc810\uc744 \ub9de\uc774\ud55c \uc778\ub3c4\uc758 \uc790\uc0b0\uc2b9\uacc4 \uacc4\ud68d<\/strong><\/span><\/h2>\n<p>\uc778\ub3c4\uc758 \uc790\uc0b0\uad00\ub9ac \uc2dc\uc7a5\uc740 \uc810\uc9c4\uc801\uc774\uc9c0\ub9cc \uc758\ubbf8 \uc788\ub294 \ubcc0\ud654\ub97c \uacaa\uace0 \uc788\ub2e4. \uc804\ud1b5\uc801\uc73c\ub85c \uc778\ub3c4\uc758 \uae30\uc5c5\uac00 \uac00\ubb38\ub4e4\uc740 \ube44\uacf5\uc2dd\uc801\uc774\uace0 \uac00\uc871 \uc911\uc2ec\uc801\uc778 \uad6c\uc870\uc5d0 \uc758\uc874\ud574 \uc654\uc73c\uba70, \uc774\ub97c \ud1b5\ud574 \uc18c\uc720\uad8c\uc744 \uc815\ub9ac\ud558\uace0 \uc758\uc0ac\uacb0\uc815\uc744 \uc774\ub04c\uba70 \uc138\ub300\ub97c \ub118\uc5b4 \uae30\uc5c5\uc758 \uc5f0\uc18d\uc131\uc744 \uc720\uc9c0\ud574 \uc654\ub2e4. \uc774\ub7ec\ud55c \uad6c\uc870\ub294 \uacf5\ub3d9 \ucc45\uc784\uacfc \uc9d1\ub2e8\uc801 \uac00\uce58\uad00\uc5d0 \uae30\ubc18\uc744 \ub450\uace0 \uc788\uc5c8\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \uc790\uc0b0\uc774 \ub354\uc6b1 \ubcf5\uc7a1\ud574\uc9c0\uace0 \ub2e4\uac01\ud654\ub418\uba74\uc11c, \uc5ec\ub7ec \uad6d\uac00\uc640 \uc790\uc0b0\uad70, \uc138\ub300\uc5d0 \uac78\uccd0 \ubd84\uc0b0\ub418\uae30 \uc2dc\uc791\ud558\uc790 \uc774\ub7ec\ud55c \ube44\uacf5\uc2dd\uc801 \uad6c\uc870\ub294 \ub354\uc6b1 \uc5c4\uaca9\ud55c \uac80\uc99d\uc758 \ub300\uc0c1\uc774 \ub418\uace0 \uc788\ub2e4. \uc2b9\uacc4 \uccb4\uacc4\uc640 \uba85\ud655\ud55c \uac70\ubc84\ub10c\uc2a4 \uae30\uc900\uc758 \ubd80\uc7ac\ub294 \ubd88\ud655\uc2e4\uc131\uacfc \uac08\ub4f1\uc758 \uc704\ud5d8\uc744 \uc99d\ud3ed\uc2dc\ucf30\uc73c\uba70, \uc774\uc5d0 \ub530\ub77c \uac00\uc871 \uc790\uc0b0\uc744 \uc7a5\uae30\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0 \ubcf4\uc874\ud558\uae30 \uc704\ud55c \ubcf4\ub2e4 \uccb4\uacc4\uc801\uc774\uace0 \uc81c\ub3c4\ud654\ub41c \ubaa8\ub378\ub85c\uc758 \uc804\ud658\uc774 \uc774\ub8e8\uc5b4\uc9c0\uace0 \uc788\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \uc778\ub3c4 \uc804\ubc18\uc758 \ubd80 \uc99d\uac00 \ucd94\uc138\uc5d0 \uc758\ud574 \ub354\uc6b1 \uac00\uc18d\ud654\ub418\uace0 \uc788\ub2e4. \uc21c\uc790\uc0b0 3,000\ub9cc \ub2ec\ub7ec \uc774\uc0c1\uc744 \ubcf4\uc720\ud55c \ucd08\uace0\uc561\uc790\uc0b0\uac00\uc758 \uc218\ub294 \ud604\uc7ac \uc57d 1\ub9cc 9,900\uba85\uc5d0\uc11c 2031\ub144\uae4c\uc9c0 \uc57d 2\ub9cc 5,200\uba85\uc73c\ub85c \uc99d\uac00\ud560 \uac83\uc73c\ub85c \uc804\ub9dd\ub418\uba70, \uc774\ub294 \uc57d 27%\uc758 \uc131\uc7a5\ub960\uc5d0 \ud574\ub2f9\ud55c\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\uc790\uc0b0 \uc99d\uac00, \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4 \ud655\uc0b0 \uacac\uc778<\/strong><\/span><\/h3>\n<figure id=\"attachment_685890\" aria-describedby=\"caption-attachment-685890\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685890 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Sadia-Khan-1.jpg\" alt=\"Sadia Khan\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685890\" class=\"wp-caption-text\"><strong>Sadia KHAN<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>Shardul Amarchand Mangaldas &amp; Co<br \/>\ub274\ub378\ub9ac<br \/>\uc804\ud654: +91 97 1709 8073<br \/>\uc774\uba54\uc77c: <a href=\"mailto:sadia.khan@amsshardul.com\">sadia.khan@amsshardul.com<\/a><\/figcaption><\/figure>\n<p>\ud604\uc7ac \uc778\ub3c4\uc5d0\ub294 \uc57d 8\ub9cc 5,000\uba85\uc758 \uace0\uc561\uc790\uc0b0\uac00\uac00 \uac70\uc8fc\ud558\uace0 \uc788\uc5b4, \uc778\ub3c4\ub294 \uc138\uacc4 4\uc704 \uaddc\ubaa8\uc758 \ubd80\uc720\uce35 \uc2dc\uc7a5\uc73c\ub85c \ud3c9\uac00\ub41c\ub2e4. \uc774\ub7ec\ud55c \uc218\uce58\ub294 \ub2e8\uc21c\ud788 \ubd80\uc720\uce35 \uc778\uad6c \uc99d\uac00\ub97c \uc758\ubbf8\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uac00\uc871 \uc18c\uc720 \uae30\uc5c5\uc5d0 \uc790\ubcf8\uc774 \ub354\uc6b1 \uc9d1\uc911\ub418\uace0 \uc788\uc74c\uc744 \ubcf4\uc5ec\uc900\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \ub354 \uae4a\uc740 \ubb38\uc81c\ub3c4 \ub4dc\ub7ec\ub0b8\ub2e4. \uacfc\uac70 \uc138\ub300\uc758 \uc778\ub3c4 \uac00\uc871\uae30\uc5c5\uc5d0\uc11c\ub294 \uc6d0\ud65c\ud558\uac8c \uc791\ub3d9\ud588\ub358 \ube44\uacf5\uc2dd\uc801 \uac70\ubc84\ub10c\uc2a4 \uad6c\uc870\uac00 \uc774\uc81c\ub294 \ubd88\uba85\ud655\uc131, \uc774\ud574\uad00\uacc4 \ubd88\uc77c\uce58, \uac08\ub4f1\uc5d0 \ub354 \ucde8\uc57d\ud574\uc9c0\uace0 \uc788\ub2e4.<\/p>\n<p>\uc790\uc0b0 \uad6c\uc870\ub294 \uc810\uc810 \ubcf5\uc7a1\ud574\uc9c0\uace0 \uc788\uc9c0\ub9cc \uc774\ub97c \uad00\ub9ac\ud560 \uccb4\uacc4\uc801 \uac70\ubc84\ub10c\uc2a4\ub294 \ubd80\uc871\ud55c \uc0c1\ud669\uc774 \uc9c0\uc18d\ub418\uba74\uc11c, \ud2b9\ud788 \uc5ec\ub7ec \ubc95\uc778\uc744 \ud1b5\ud574 \uc18c\uc720\uad8c\uacfc \uc9c0\ubc30\uad8c\uc774 \uc911\ucca9\ub3fc \uc788\ub294 \uacbd\uc6b0 \uc778\ub3c4 \uae30\uc5c5\uac00\ubb38\ub4e4\uc740 \uc2e4\uc9c8\uc801\uc778 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud558\uace0 \uc788\ub2e4. \uad8c\ud55c, \uc758\uc0ac\uacb0\uc815, \uc2b9\uacc4\uac00 \uba85\ud655\ud558\uac8c \uaddc\uc815\ub418\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ud2b9\ud788 \uc5ec\ub7ec \uc138\ub300\uc5d0 \uac78\uccd0 \uc788\uace0 \uc9c0\uc5ed\uc801\uc73c\ub85c \ubd84\uc0b0\ub41c \uac00\uc871\ub4e4 \uc0ac\uc774\uc5d0\uc11c \ubd84\uc7c1\uc774 \ubc1c\uc0dd\ud558\uae30 \uc27d\ub2e4.<\/p>\n<p>\uc774\uc5d0 \ub530\ub77c \uc778\ub3c4\uc758 \uae30\uc5c5\uac00\ubb38\ub4e4\uc740 \ub354 \uc774\uc0c1 \uc790\uc0b0\uacfc \uac00\ubb38\uc758 \uc720\uc0b0\uc744 \uc784\uc2dc\ubc29\ud3b8\uc801 \ud569\uc758\ub098 \uac1c\uc778\uc758 \uc7ac\ub7c9\uc5d0 \uc758\uc874\ud574 \uc720\uc9c0\ud560 \uc218 \uc5c6\ub2e4\ub294 \uc810\uc744 \uc778\uc2dd\ud558\uace0 \uc788\ub2e4. \uc774\ub4e4\uc740 \uc911\uc559\uc9d1\uc911\uc801 \uac10\ub3c5, \uacf5\uc2dd\ud654\ub41c \uc758\uc0ac\uacb0\uc815 \uccb4\uacc4, \uadf8\ub9ac\uace0 \ub9ac\ub354\uc2ed \uad50\uccb4\ub098 \uac00\uc871 \uad6c\uc131 \ubcc0\ud654\uc640 \ubb34\uad00\ud55c \uc138\ub300 \uac04 \uc5f0\uc18d\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc81c\ub3c4\ud654\ub41c \uad6c\uc870\uac00 \ud544\uc218\uc801\uc774\ub77c\uace0 \ubcf4\uace0 \uc788\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \ud544\uc694\uc131\uc5d0 \ub300\ud55c \ub300\uc751\uc73c\ub85c \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\uac00 \uc778\ub3c4 \uc790\uc0b0\uad00\ub9ac\uc758 \uc81c\ub3c4\ud654 \uacfc\uc815\uc5d0\uc11c \uc790\uc5f0\uc2a4\ub7ec\uc6b4 \ubc1c\uc804 \ub2e8\uacc4\ub85c \ubd80\uc0c1\ud558\uace0 \uc788\ub2e4. \uc778\ub3c4\uc758 \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4 \uc218\ub294 2018\ub144 \uc57d 45\uac1c\uc5d0\uc11c 2024\ub144\uc5d0\ub294 \uac70\uc758 300\uac1c\ub85c \uc99d\uac00\ud588\ub2e4. \uc774\ub294 \uc790\uc0b0\uc758 \uc870\uc9c1 \ubc29\uc2dd\uacfc \uac70\ubc84\ub10c\uc2a4 \uccb4\uacc4\uac00 \uad6c\uc870\uc801\uc73c\ub85c \ubcc0\ud654\ud558\uace0 \uc788\uc74c\uc744 \ubcf4\uc5ec\uc900\ub2e4. \ud5a5\ud6c4 10\ub144 \ub3d9\uc548 1\uc870 5,000\uc5b5 \ub2ec\ub7ec\uac00 \ub118\ub294 \uc138\ub300 \uac04 \uc790\uc0b0 \uc774\uc804\uc774 \uc608\uc0c1\ub418\ub294 \uc810\ub3c4 \uc774\ub7ec\ud55c \uc131\uc7a5\uc758 \ubc30\uacbd\uc774 \ub418\uace0 \uc788\uc73c\uba70, \uc2b9\uacc4 \ubb38\uc81c\ub294 \ud575\uc2ec \uc774\uc288\ub85c \ub5a0\uc624\ub974\uace0 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\uc640 \uc2b9\uacc4 \uac70\ubc84\ub10c\uc2a4<\/strong><\/span><\/h3>\n<figure id=\"attachment_685886\" aria-describedby=\"caption-attachment-685886\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685886 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Krishna-Ramanathan.jpg\" alt=\"Krishna Ramanathan\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685886\" class=\"wp-caption-text\"><strong>Krishna RAMANATHAN<\/strong><br \/>\uc18c\uc18d \ubcc0\ud638\uc0ac<br \/>Shardul Amarchand Mangaldas &amp; Co<br \/>\ub274\ub378\ub9ac<br \/>\uc804\ud654: +91 98 1032 3014<br \/>\uc774\uba54\uc77c: <a href=\"mailto:Krishna.ramanathan@amsshardul.com\">Krishna.ramanathan@amsshardul.com<\/a><\/figcaption><\/figure>\n<p>\ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\ub294 \uadf8 \uc5ed\ud560\uacfc \uae30\ub2a5 \uba74\uc5d0\uc11c \ub354\uc6b1 \uc815\uad50\ud574\uc9c0\uace0 \uc788\ub2e4. \uacfc\uac70\uc5d0\ub294 \ub2e8\uc21c\ud788 \ud22c\uc790 \uad00\ub9ac\uc5d0 \uc9d1\uc911\ud588\ub2e4\uba74, \uc774\uc81c\ub294 \uac70\ubc84\ub10c\uc2a4, \uc2b9\uacc4 \uacc4\ud68d, \uac00\ubb38\uc758 \uc720\uc0b0 \ubcf4\uc874\uc744 \uc704\ud55c \ud1b5\ud569 \ud50c\ub7ab\ud3fc\uc73c\ub85c \ubc1c\uc804\ud558\uace0 \uc788\ub2e4. \uadf8\ub7ec\ub098 \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\uac00 \uc790\uc0b0 \uad00\ub9ac\uc758 \uad6c\uc870\ub97c \uc81c\uacf5\ud55c\ub2e4\uace0 \ud574\uc11c \uc2b9\uacc4\uc640 \uc5f0\uc18d\uc131\uc758 \ubb38\uc81c\uae4c\uc9c0 \uc790\ub3d9\uc73c\ub85c \ud574\uacb0\ud558\ub294 \uac83\uc740 \uc544\ub2c8\ub2e4.<\/p>\n<p>\ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\ub294 \ubcf8\uc9c8\uc801\uc73c\ub85c \uc6b4\uc601 \ud50c\ub7ab\ud3fc\uc774\uba70, \uadf8 \ud6a8\uacfc\uc131\uc740 \ud22c\uc790, \uc678\ud658, \uae30\uc5c5 \uc9c0\ubc30\uad8c\uacfc \uad00\ub828\ub41c \uaddc\uc81c \uccb4\uacc4\uc640 \uc870\ud654\ub97c \uc774\ub8e8\ub294 \uac70\ubc84\ub10c\uc2a4 \uccb4\uacc4\uc5d0 \ub2ec\ub824 \uc788\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uad6c\uc870\uc640 \uc5f0\uc18d\uc131 \uc0ac\uc774\uc758 \uac04\uadf9\uc740 \uc2b9\uacc4 \uacc4\ud68d \uc218\ub2e8\uc758 \uc911\uc694\uc131\uc744 \ub354\uc6b1 \ubd80\uac01\uc2dc\ud0a8\ub2e4. \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\uc758 \uc7a5\uae30\uc801 \uc131\uacf5 \uc5ec\ubd80\ub294 \ud50c\ub7ab\ud3fc \uc790\uccb4\ubcf4\ub2e4\ub3c4 \uc18c\uc720\uad8c, \uc9c0\ubc30\uad8c, \uc758\uc0ac\uacb0\uc815\uc774 \uc2dc\uac04\uc774 \uc9c0\ub098\uba70 \uc5b4\ub5bb\uac8c \ubcc0\ud654\ud560\uc9c0\ub97c \uaddc\uc815\ud558\ub294 \ubc95\uc801 \uc7a5\uce58\uc5d0 \ub354 \ud06c\uac8c \uc88c\uc6b0\ub41c\ub2e4.<\/p>\n<p>\ud604\uc7ac \uc778\ub3c4\uc758 \ub9ce\uc740 \uac00\uc871\ub4e4\uc740 \uc77c\ud68c\uc131 \uc0c1\uc18d \uacc4\ud68d\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0 \ubcf4\ub2e4 \uacac\uace0\ud55c \uac70\ubc84\ub10c\uc2a4 \uccb4\uacc4\ub97c \uad6c\ucd95\ud574 \uc804\ubc18\uc801\uc778 \uc2b9\uacc4 \uacc4\ud68d\uc744 \ubcf4\uc644\ud558\uace0 \uc788\ub2e4. \ud2b9\ud788 \uc120\ub3c4\uc801\uc778 \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\ub4e4\uc740 \uc798 \uc124\uacc4\ub41c \uac70\ubc84\ub10c\uc2a4 \uccb4\uacc4\ub97c \uae30\ubc18\uc73c\ub85c \uc6b4\uc601\ub418\uba70, \ubcc0\ud654\ud558\ub294 \uac00\uc871 \uad00\uacc4, \uaddc\uc81c \ud658\uacbd, \uc2dc\uc7a5 \uc0c1\ud669\uc5d0 \uc720\uc5f0\ud558\uac8c \ub300\uc751\ud560 \uc218 \uc788\ub294 \uae30\ubc18\uc744 \uac16\ucd94\uace0 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\uc2e0\ud0c1 \uad6c\uc870\uc758 \uc911\uc694\uc131<\/strong><\/span><\/h3>\n<p>\uc2e0\ud0c1 \uad6c\uc870\ub294 \ub300\ubd80\ubd84\uc758 \uc790\uc0b0\uc2b9\uacc4 \uc804\ub7b5\uc5d0\uc11c \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc744 \ud55c\ub2e4. \uc2e0\ud0c1\uc740 \uc790\uc0b0 \ubcf4\ud638, \uc138\uae08 \ud6a8\uc728\uc131 \uc81c\uace0, \uccb4\uacc4\uc801\uc778 \uc790\uc0b0 \ubd84\ubc30 \uce21\uba74\uc5d0\uc11c \uc720\uc5f0\uc131\uc744 \uc81c\uacf5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uadf8 \uc911\uc694\uc131\uc740 \ub2e8\uc21c\ud55c \uc790\uc0b0 \ubcf4\uc720 \uc218\ub2e8\uc744 \ub118\uc5b4\uc120\ub2e4. \ud2b9\ud788 \uc7ac\ub7c9\uc2e0\ud0c1\uc740 \uae30\ucd08\uc790\uc0b0\uc758 \uc548\uc815\uc131\uc744 \uc720\uc9c0\ud558\uba74\uc11c\ub3c4 \ubcc0\ud654\ud558\ub294 \uac00\uc871\uc758 \ud544\uc694\uc5d0 \uc720\uc5f0\ud558\uac8c \ub300\uc751\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc900\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \ub9ce\uc740 \uc778\ub3c4 \uac00\ubb38\uc5d0\uac8c \uc2e0\ud0c1\uc758 \uc124\ub9bd\uc740 \uc2dc\uc791\uc5d0 \ubd88\uacfc\ud558\ub2e4. \ubcf4\ub2e4 \ubcf5\uc7a1\ud55c \uacfc\uc81c\ub294 \uc774\ub7ec\ud55c \uad6c\uc870\uac00 \uba85\ud655\ud558\uac8c \uc815\uc758\ub41c \uc6d0\uce59\uacfc \uc870\uc728\ub41c \uc758\uc0ac\uacb0\uc815 \uccb4\uacc4\uc5d0 \uc758\ud574 \ub4b7\ubc1b\uce68\ub418\ub3c4\ub85d \ud558\ub294 \ub370 \uc788\ub2e4. \uadf8\ub798\uc57c\ub9cc \uc2e0\ud0c1\uc774 \ub3c5\ub9bd\uc801\uc778 \ubc95\ub960 \uc7a5\uce58\uc5d0 \uba38\ubb34\ub974\uc9c0 \uc54a\uace0, \ud558\ub098\uc758 \ud1b5\ud569\ub41c \uc2dc\uc2a4\ud15c\uc758 \uc77c\ubd80\ub85c \uae30\ub2a5\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uacfc\uc81c\ub294 \uac00\uc871 \uc790\uc0b0\uc744 \uc7a5\uae30\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0 \uc6b4\uc601\ud558\uae30 \uc704\ud55c \ubcf4\ub2e4 \uc2e0\uc911\ud558\uace0 \uccb4\uacc4\uc801\uc778 \uc811\uadfc\uc744 \uc694\uad6c\ud55c\ub2e4. \uadf8 \ud575\uc2ec\uc740 \uc218\ud0c1\uc790\uc640 \uac00\uc871 \uad6c\uc131\uc6d0\uc758 \uc5ed\ud560\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0, \uc758\uc0ac\uacb0\uc815\uc5d0 \ub300\ud55c \uacf5\ub3d9\uc758 \uae30\ub300\uc640 \uc6d0\uce59\uc744 \uc218\ub9bd\ud558\uba70, \uc138\ub300 \uac04 \uc5f0\uc18d\uc131\uacfc \uc6b4\uc601\uc0c1\uc758 \uc720\uc5f0\uc131\uc744 \uc870\ud654\uc2dc\ud0ac \uc218 \uc788\ub294 \uc808\ucc28\ub97c \ub9c8\ub828\ud558\ub294 \ub370 \uc788\ub2e4.<\/p>\n<p>\uc774\uc640 \uad00\ub828\ud574 \uac00\uc871\ud5cc\ubc95\uacfc \uac70\ubc84\ub10c\uc2a4 \ud5cc\uc7a5\uacfc \uac19\uc740 \uc81c\ub3c4\uc758 \uc911\uc694\uc131\uc774 \uc810\ucc28 \ucee4\uc9c0\uace0 \uc788\ub2e4. \uc774\ub7ec\ud55c \ubb38\uc11c\ub294 \ub9ac\ub354\uc2ed \uc2b9\uacc4, \ubd84\uc7c1 \ud574\uacb0, \ucc28\uc138\ub300 \ucc38\uc5ec\uc640 \uad00\ub828\ud55c \uae30\uc900\uc810 \uc5ed\ud560\uc744 \ud558\uba70, \uac00\uc871\uae30\uc5c5 \ub0b4\uc5d0\uc11c \uad8c\ud55c\uc774 \uc5b4\ub5bb\uac8c \ud589\uc0ac\ub3fc\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uba85\ud655\uc131\uc744 \ub192\uc5ec\uc900\ub2e4.<\/p>\n<p>\ube44\ub85d \uc774\ub7ec\ud55c \ubb38\uc11c\ub4e4\uc740 \uadf8 \uc790\uccb4\ub9cc\uc73c\ub85c\ub294 \ubc95\uc801 \uad6c\uc18d\ub825\uc774 \uc5c6\uc9c0\ub9cc, \uc2e4\uc81c\ub85c \uac00\uc871 \ub0b4 \uac70\ubc84\ub10c\uc2a4\uac00 \uc5b4\ub5bb\uac8c \uc6b4\uc601\ub418\ub294\uc9c0\uc5d0 \uc0c1\ub2f9\ud55c \uc601\ud5a5\uc744 \ubbf8\uce5c\ub2e4. \ub354\uc6b1 \uc911\uc694\ud55c \uc810\uc740, \uc774\ub7ec\ud55c \ubb38\uc11c\ub4e4\uc774 \uc2e0\ud0c1\uc99d\uc11c, \uc8fc\uc8fc\uac04\uacc4\uc57d, \ub610\ub294 \uae30\uc5c5 \uad00\ub828 \ubb38\uc11c\uc640 \uac19\uc740 \ubc95\uc801 \uad6c\uc18d\ub825\uc774 \uc788\ub294 \ubb38\uc11c\ub4e4\ub85c \ubcf4\uc644\ub420 \uacbd\uc6b0, \uac00\uc871\uae30\uc5c5 \ub0b4 \uc758\ub3c4\uc640 \uc2e4\ud589 \uc0ac\uc774\uc758 \uac04\uadf9\uc744 \uba54\uc6b0\uba70 \uc2e4\uc9c8\uc801\uc778 \uacb0\uacfc\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\uac00\uc871\ud5cc\uc7a5, \ucc28\uc138\ub300 \uc2b9\uacc4\uc758 \uae38\uc7a1\uc774<\/strong><\/span><\/h3>\n<p>\uc55e\uc11c \uc5b8\uae09\ud55c \uc81c\ub3c4\ub4e4\uacfc \ud568\uaed8 \uac00\uc871\ud5cc\uc7a5 \uc5ed\uc2dc \ub2f9\uc7a5\uc740 \ub4dc\ub7ec\ub098\uc9c0 \uc54a\uc9c0\ub9cc \uc2dc\uac04\uc774 \uc9c0\ub098\uba74\uc11c \uac08\ub4f1\uc758 \uc6d0\uc778\uc774 \ub420 \uc218 \uc788\ub294 \ubb38\uc81c\ub4e4\uc744 \ud574\uacb0\ud558\uae30 \uc704\ud574 \ud65c\uc6a9\ub418\uace0 \uc788\ub2e4. \uc5ec\ub7ec \uac00\ubb38 \ubd84\ud30c\uac00 \uc874\uc7ac\ud558\ub294 \ub2e4\uc138\ub300 \uac00\uc871 \uad6c\uc870\uc5d0\uc11c\ub294 \uacbd\uc601 \ucc38\uc5ec \ubc29\uc2dd, \uae30\ub300 \uc5ed\ud560, \uacbd\uc81c\uc801 \uc774\ud574\uad00\uacc4\ub97c \ub458\ub7ec\uc2fc \uc758\uacac \ucda9\ub3cc\uc774 \ubd88\uac00\ud53c\ud558\ub2e4.<\/p>\n<p>\uc798 \uc124\uacc4\ub41c \uac00\uc871\ud5cc\uc7a5\uc740 \uacbd\uc601 \ucc38\uc5ec \ubc29\uc2dd, \uacbd\uc81c\uc801 \uc774\uc775 \ubc30\ubd84, \uc720\ub3d9\uc131 \ud655\ubcf4 \ubc0f \uc9c0\ubd84 \ucc98\ubd84 \uba54\ucee4\ub2c8\uc998, \uadf8\ub9ac\uace0 \ud544\uc694\ud560 \uacbd\uc6b0 \uac00\uc871 \uad6c\uc131\uc6d0\uc774 \ub3c5\ub9bd\uc801\uc778 \uc0ac\uc5c5\uc744 \ucd94\uc9c4\ud560 \uc218 \uc788\ub294 \ubc29\uc548 \ub4f1\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud568\uc73c\ub85c\uc368 \uc774\ub7ec\ud55c \ubb38\uc81c\uc5d0 \ub300\ud55c \uae30\uc900\uc744 \uc81c\uc2dc\ud55c\ub2e4. \uc774\ub7ec\ud55c \uc0ac\ud56d\ub4e4\uc744 \uc0ac\uc804\uc5d0 \uc815\ub9ac\ud568\uc73c\ub85c\uc368 \uac00\uc871\ud5cc\uc7a5\uc740 \ubd88\ud655\uc2e4\uc131\uc744 \uc904\uc774\uace0 \ubcf4\ub2e4 \uccb4\uacc4\uc801\uc774\uace0 \uade0\ud615 \uc7a1\ud78c \uacbd\uc601\uad8c \uc2b9\uacc4\ub97c \uac00\ub2a5\ud558\uac8c \ud55c\ub2e4. \uc774\ub294 \uae30\uc5c5\uc758 \uc9c0\uc18d\uc131\uacfc \uac00\uc871 \uad6c\uc131\uc6d0 \uac04 \uacb0\uc18d\ub825\uc744 \ub3d9\uc2dc\uc5d0 \uac15\ud654\ud558\ub294 \ub370 \uae30\uc5ec\ud55c\ub2e4.<\/p>\n<p>\ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\uc758 \uc911\uc694\ud55c \uae30\ub2a5 \uac00\uc6b4\ub370 \ud558\ub098\uc774\uc9c0\ub9cc \uc885\uc885 \uac04\uacfc\ub418\ub294 \uc5ed\ud560\uc740 \ucc28\uc138\ub300\uac00 \uac00\uc871\uae30\uc5c5 \ub0b4\uc5d0\uc11c \uc758\ubbf8 \uc788\ub294 \uc5ed\ud560\uc744 \ub9e1\uc744 \uc218 \uc788\ub3c4\ub85d \uc900\ube44\uc2dc\ud0a4\ub294 \uac83\uc774\ub2e4. \uc624\ub298\ub0a0 \uc778\ub3c4\uc758 \ub9ce\uc740 \uac00\ubb38\ub4e4\uc740 \ud608\ud1b5 \uc911\uc2ec\uc758 \ucc38\uc5ec \ubc29\uc2dd\uc5d0\uc11c \ubc97\uc5b4\ub098 \uc5ed\ub7c9, \uacbd\ud5d8, \uc900\ube44 \uc815\ub3c4\ub97c \uc911\uc2dc\ud558\ub294 \ub2a5\ub825\uc8fc\uc758\uc801 \uc811\uadfc\uc73c\ub85c \uc804\ud658\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \ud750\ub984\uc744 \ub4b7\ubc1b\uce68\ud558\uae30 \uc704\ud574 \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\ub294 \ucc28\uc138\ub300 \uad6c\uc131\uc6d0\ub4e4\uc5d0\uac8c \uc870\uae30\uc5d0 \uacbd\ud5d8\uc744 \uc313\uc744 \uc218 \uc788\ub294 \ud1b5\uc81c\ub418\uace0 \uc9c0\uc6d0\uc801\uc778 \ud658\uacbd\uc744 \uc81c\uacf5\ud560 \uc218 \uc788\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc80a\uc740 \uc138\ub300\ub294 \ud22c\uc790 \uc758\uc0ac\uacb0\uc815 \uacfc\uc815\uc5d0 \ucc38\uc5ec\ud558\uace0, \uc804\ubb38 \uc790\ubb38\uac00\ub4e4\uacfc \uad50\ub958\ud558\uba70, \uc790\uc0b0\uad00\ub9ac\uc758 \uc2e4\uc9c8\uc801\uc778 \uc6b4\uc601 \ubc29\uc2dd\uc744 \uc774\ud574\ud560 \uc218 \uc788\uac8c \ub41c\ub2e4.<\/p>\n<p>\uc774\uc640 \ud568\uaed8 \uac00\uc871\uc704\uc6d0\ud68c\ub294 \uc774\ub97c \ubcf4\uc644\ud558\ub294 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \uc218\ud589\ud55c\ub2e4. \uac00\uc871\uc704\uc6d0\ud68c\ub294 \uba58\ud1a0\ub9c1, \uc758\uacac \uc870\uc728, \uac1c\ubc29\uc801\uc778 \uc18c\ud1b5\uc744 \uc704\ud55c \uccb4\uacc4\uc801\uc778 \ud50c\ub7ab\ud3fc\uc744 \uc81c\uacf5\ud558\ub294 \ubcd1\ud589\uc801 \ud611\uc758\uccb4\ub85c \uae30\ub2a5\ud558\uba70, \uacf5\uc2dd\uc801\uc778 \uc758\uc0ac\uacb0\uc815 \uacfc\uc815\uc744 \ubc29\ud574\ud558\uc9c0 \uc54a\uc73c\uba74\uc11c\ub3c4 \ub2e4\uc591\ud55c \uad00\uc810\uc774 \uc790\uc720\ub86d\uac8c \uc81c\uc2dc\ub420 \uc218 \uc788\ub3c4\ub85d \ud55c\ub2e4. \uc774\ub7ec\ud55c \uc7a5\uce58\ub4e4\uc740 \uac00\uc871\uc758 \uc5f0\uc18d\uc131\uacfc \uacb0\uc18d\ub825\uc744 \uac15\ud654\ud558\ub294 \ub3d9\uc2dc\uc5d0, \ubcf4\ub2e4 \uc5ed\ub7c9 \uc788\uace0 \uacf5\ub3d9\uc758 \ubc29\ud5a5\uc131\uc744 \uac16\ucd98 \ucc28\uc138\ub300\ub97c \uc721\uc131\ud558\ub294 \ub370 \uae30\uc5ec\ud55c\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\uc778\ub3c4 \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4, \uac70\ubc84\ub10c\uc2a4\uac00 \ud544\uc218<\/strong><\/span><\/h3>\n<p>\uc624\ub298\ub0a0 \uc778\ub3c4\uc5d0\uc11c\ub294 \uc790\uc0b0\uad00\ub9ac \ubc29\uc2dd\uc5d0 \ub69c\ub837\ud55c \ubcc0\ud654\uac00 \ub098\ud0c0\ub098\uace0 \uc788\uc73c\uba70, \uc81c\ub3c4\ud654\ub41c \uad6c\uc870\uc5d0 \ub300\ud55c \uc120\ud638\uac00 \uc810\ucc28 \ub192\uc544\uc9c0\uace0 \uc788\ub2e4. \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\ub294 \uc810\uc810 \ub354 \ubcf5\uc7a1\ud558\uace0 \ub2e4\uac01\ud654\ub418\ub294 \uc790\uc0b0\uc744 \uad00\ub9ac\ud558\uae30 \uc704\ud55c \ud544\uc218\uc801\uc778 \uad6c\uc870\ub97c \uc81c\uacf5\ud558\uc9c0\ub9cc, \uadf8 \ud6a8\uacfc\uc131\uc740 \uc774\ub97c \ub4b7\ubc1b\uce68\ud558\ub294 \uacac\uace0\ud55c \uac70\ubc84\ub10c\uc2a4 \uccb4\uacc4\uc5d0 \ub2ec\ub824 \uc788\ub2e4.<\/p>\n<p>\uc2e0\ud0c1, \uac00\uc871\ud5cc\ubc95, \uac00\uc871\ud5cc\uc7a5, \uac00\uc871\uc704\uc6d0\ud68c\uc640 \uac19\uc740 \uc2b9\uacc4 \uacc4\ud68d \uc218\ub2e8\uc740 \ub2e8\uc21c\ud55c \ubc95\ub960\uc801\u00b7\uc790\ubb38\uc801 \ub3c4\uad6c\uc758 \uc5ed\ud560\uc744 \ub118\uc5b4\uc120\ub2e4. \uc774\ub4e4\uc740 \uad8c\ud55c\uc774 \uc5b4\ub5bb\uac8c \ud589\uc0ac\ub418\ub294\uc9c0, \uc758\uc0ac\uacb0\uc815\uc774 \uc5b4\ub5bb\uac8c \uc774\ub904\uc9c0\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc138\ub300 \uac04 \uc5f0\uc18d\uc131\uc774 \uc5b4\ub5bb\uac8c \uc720\uc9c0\ub418\ub294\uc9c0\ub97c \uaddc\uc815\ud558\ub294 \ud575\uc2ec\uc801\uc778 \uae30\ubc18 \uc694\uc18c\ub85c \uae30\ub2a5\ud55c\ub2e4.<\/p>\n<p>\ubd80\uac00 \uac00\uc871\uc758 \uc815\uccb4\uc131\uacfc \uc720\uc0b0\uc774 \uae34\ubc00\ud558\uac8c \uc5f0\uacb0\ub3fc \uc788\ub294 \uc778\ub3c4\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \ud1b5\ud569\uc758 \uc911\uc694\uc131\uc774 \ub354\uc6b1 \ud06c\ub2e4. \uc624\ub298\ub0a0 \uc0c8\ub86d\uac8c \ud615\uc131\ub418\ub294 \uc790\uc0b0\uc740 \uaddc\ubaa8\uac00 \ucee4\uc9c0\uace0 \uc788\uc73c\uba70, \ud06c\ub85c\uc2a4\ubcf4\ub354 \uadf8\ub9ac\uace0 \uc5ec\ub7ec \uc138\ub300\uc5d0 \uac78\uccd0 \uc874\uc7ac\ud558\ub294 \ud2b9\uc131\uc744 \ub760\uace0 \uc788\ub2e4. \uc774\uc5d0 \ub530\ub77c \uac70\ubc84\ub10c\uc2a4\ub098 \uc2b9\uacc4 \uacfc\uc815\uc5d0\uc11c\uc758 \ubd88\uba85\ud655\uc131\uc744 \ud5c8\uc6a9\ud560 \uc5ec\uc9c0\ub294 \uc810\uc810 \uc904\uc5b4\ub4e4\uace0 \uc788\ub2e4. \uacfc\uac70\uc5d0\ub294 \uacf5\ub3d9\uc758 \uac00\uce58\uad00\uacfc \uc554\ubb35\uc801\uc778 \uc774\ud574\ub97c \ubc14\ud0d5\uc73c\ub85c \uc720\uc9c0\ub418\ub358 \uad6c\uc870\ub4e4\ub3c4 \uc774\uc81c\ub294 \ud604\ub300 \uc790\uc0b0\uc774 \uc9c0\ub2cc \ubcf5\uc7a1\uc131\uc744 \uacac\ub51c \uc218 \uc788\ub3c4\ub85d \uba85\ud655\ud558\uac8c \uc124\uacc4\ub41c \uccb4\uacc4\ub97c \ud1b5\ud574 \ub4b7\ubc1b\uce68\ub3fc\uc57c \ud55c\ub2e4.<\/p>\n<p>\uc774\ucc98\ub7fc \ube60\ub974\uac8c \ubcc0\ud654\ud558\ub294 \ud658\uacbd\uc5d0\uc11c \uac00\uc871 \uc790\uc0b0\uc758 \uc7a5\uae30\uc801\uc778 \uc9c0\uc18d \uac00\ub2a5\uc131\uc740 \ub2e8\uc21c\ud788 \uc790\uc0b0\uc744 \uc5bc\ub9c8\ub098 \ub9ce\uc774 \ucc3d\ucd9c\ud588\ub294\uc9c0\uc5d0 \ub2ec\ub824 \uc788\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc790\uc0b0 \uc774\uc804\uc744 \uc5bc\ub9c8\ub098 \uccb4\uacc4\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0 \uac70\ubc84\ub10c\uc2a4\ub97c \uc5bc\ub9c8\ub098 \ud6a8\uacfc\uc801\uc73c\ub85c \uc6b4\uc601\ud558\ub290\ub0d0\uc5d0 \ub354 \ud06c\uac8c \uc88c\uc6b0\ub41c\ub2e4. \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4\uac00 \uc790\uc0b0\uad00\ub9ac\ub97c \uc704\ud55c \uad6c\uc870\uc801 \ud2c0\uc744 \uc81c\uacf5\ud55c\ub2e4\uba74, \uc2b9\uacc4 \uacc4\ud68d \uc218\ub2e8\uacfc \uac70\ubc84\ub10c\uc2a4 \uccb4\uacc4\ub97c \uc804\ub7b5\uc801\uc73c\ub85c \uacb0\ud569\ud558\ub294 \uac83\uc774\uc57c\ub9d0\ub85c \uc758\uc0ac\uacb0\uc815\uc758 \uba85\ud655\uc131, \uc18c\uc720\uad6c\uc870\uc758 \uc77c\uad00\uc131, \uadf8\ub9ac\uace0 \uc138\ub300 \uac04 \uc5f0\uc18d\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ud575\uc2ec \uc694\uc18c\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uc720\uae30\uc801 \uc5f0\uacc4\ub294 \uc810\uc810 \ub354 \ubcf5\uc7a1\ud574\uc9c0\uace0 \uaddc\ubaa8\uac00 \ucee4\uc9c0\ub294 \ud658\uacbd \uc18d\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uc778\ub3c4 \uae30\uc5c5\uac00\ubb38\ub4e4\uc5d0\uac8c \ub354 \uc774\uc0c1 \uc120\ud0dd\uc774 \uc544\ub2cc \ud544\uc218 \uc694\uc18c\uac00 \ub410\ub2e4. \uad81\uadf9\uc801\uc73c\ub85c \uc81c\ub3c4\uc801 \uad6c\uc870\uc640 \uccb4\uacc4\uc801\uc778 \uac70\ubc84\ub10c\uc2a4\uac00 \uacb0\ud569\ub420 \ub54c \ube44\ub85c\uc18c \uc790\uc0b0\uc740 \ucc3d\uc5c5 \uc138\ub300\ub97c \ub118\uc5b4 \ub2e4\uc74c \uc138\ub300\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc73c\uba70, \uadf8 \uac00\uce58\uc640 \uadf8 \uc548\uc5d0 \ub2f4\uae34 \uc720\uc0b0 \ub610\ud55c \uc138\ub300\ub97c \ub118\uc5b4 \ubcf4\uc874\ub420 \uc218 \uc788\ub2e4.<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><strong><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-300x158.jpg\"><img class=\"aligncenter wp-image-687342 size-medium\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-300x158.jpg\" alt=\"\" width=\"300\" height=\"158\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-300x158.jpg 300w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-1024x541.jpg 1024w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-768x405.jpg 768w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-1536x811.jpg 1536w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-2048x1081.jpg 2048w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-696x367.jpg 696w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-1068x564.jpg 1068w, https:\/\/law.asia\/wp-content\/uploads\/2026\/06\/SAM-2026-Logo-796x420.jpg 796w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>Shardul Amarchand <\/strong><strong>Mangaldas &amp; Co<\/strong><br \/>\nAmarchand Towers, 216 Okhla Industrial Estate,<br \/>\nPhase III New Delhi &#8211; 110 020, India<br \/>\n\uc804\ud654: +91 11 4159 0700<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:connect@amsshardul.com\">connect@amsshardul.com<\/a><br \/>\n<a href=\"http:\/\/www.amsshardul.com\">www.amsshardul.com<\/a><\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #102238;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #43687f;\">\ub9e8 \uc704\ub85c \ub3cc\uc544\uac00\uae30<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n<h2><span style=\"color: #102238;\"><strong>\ud55c\uad6d \uc5f0\uc608\uc778 \uc138\ubb34\uc870\uc0ac\uac00 \ub4dc\ub7ec\ub0b8 1\uc778 \ubc95\uc778\uc758 \uc2e4\uccb4<\/strong><\/span><\/h2>\n<p>\ucd5c\uadfc \ud55c\uad6d\uc758 \uc5ec\ub7ec \uc720\uba85 \uc5f0\uc608\uc778\uc744 \ub300\uc0c1\uc73c\ub85c \ud55c \uc138\ubb34\uc870\uc0ac\uac00 \uc9c4\ud589\ub418\uba74\uc11c, \uc808\uc138 \uc218\ub2e8\uc73c\ub85c \ud65c\uc6a9\ub418\ub294 1\uc778 \ubc95\uc778\uc5d0 \ub300\ud55c \uc0ac\ud68c\uc801 \uad00\uc2ec\uc774 \ud06c\uac8c \ub192\uc544\uc84c\ub2e4. \uad6d\uc138\uccad(NTS)\uc5d0 \ub530\ub974\uba74 \uc774\ub4e4 \uc5f0\uc608\uc778\uc740 \uc8fc\ub85c \uac1c\uc778\uc18c\ub4dd\uc138 \ubd80\ub2f4\uc744 \uc904\uc774\uae30 \uc704\ud574 \ubc95\uc778\uc744 \uc124\ub9bd\ud588\uc9c0\ub9cc, \ud574\ub2f9 \ubc95\uc778\ub4e4\uc740 \uc815\uad00\uacfc \ubc95\uc778\ub4f1\uae30\uc0c1 \uae30\uc7ac\ub41c \uc0ac\uc5c5\uc744 \uc2e4\uc81c\ub85c \uc218\ud589\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc778\ub825, \uc2dc\uc124, \uc6b4\uc601 \uc2e4\uccb4\ub97c \uac16\ucd94\uc9c0 \ubabb\ud55c \uac83\uc73c\ub85c \uc54c\ub824\uc84c\ub2e4.<\/p>\n<p>NTS\ub294 \uc774\ub4e4 \ubc95\uc778\uc774 \uc2e4\uc9c8\uc801\uc778 \uc0ac\uc5c5 \ud65c\ub3d9 \uc5c6\uc774 \ud615\uc2dd\uc801\uc73c\ub85c\ub9cc \uc874\uc7ac\ud558\ub294 \uba85\ubaa9\uc0c1 \ubc95\uc778\uc5d0 \ubd88\uacfc\ud558\ub2e4\uace0 \ud310\ub2e8\ud55c \uac83\uc73c\ub85c \uc804\ud574\uc84c\ub2e4. \uc774\uc5d0 \ub530\ub77c NTS\ub294 \ud574\ub2f9 \ubc95\uc778\ub4e4\uc758 \ub3c5\ub9bd\uc801\uc778 \uacfc\uc138\uc8fc\uccb4 \uc9c0\uc704\ub97c \ubd80\uc778\ud558\uace0, \ubc95\uc778\uc774 \ubc8c\uc5b4\ub4e4\uc778 \uc18c\ub4dd\uc744 \uc8fc\uc8fc \uac1c\uc778\uc758 \uc18c\ub4dd\uc73c\ub85c \ubcf4\uc544 \uacfc\uc138\ud588\ub2e4. \uc774\ub4e4 \uc8fc\uc8fc \uc0c1\ub2f9\uc218\ub294 \ud574\ub2f9 \ubc95\uc778\uc758 \uc9c0\ubd84\uc744 100% \ubcf4\uc720\ud558\uace0 \uc788\uc5c8\ub2e4.<\/p>\n<p>NTS\ub294 \ub098\uc544\uac00 \uc774\ub7ec\ud55c \uad6c\uc870\uac00 \uc0ac\uae30 \ub610\ub294 \uae30\ud0c0 \ubd80\uc815\ud55c \ud589\uc704\ub97c \uc218\ubc18\ud55c \uc870\uc138\ud3ec\ud0c8\uc5d0 \ud574\ub2f9\ud560 \uac00\ub2a5\uc131\ub3c4 \uc788\ub2e4\uace0 \uc9c0\uc801\ud588\ub2e4. \uc774\uc5d0 \ub530\ub77c \ub0a9\uc138\uc790\ub4e4\uc740 \ucd94\uac00 \uc138\uae08 \ubd80\uacfc\ubfd0 \uc544\ub2c8\ub77c \ud615\uc0ac\ucc45\uc784\uae4c\uc9c0 \ubd80\ub2f4\ud560 \uc704\ud5d8\uc5d0 \ub178\ucd9c\ub420 \uc218 \uc788\ub2e4.<\/p>\n<p>\uc774 \ubb38\uc81c\ub294 \uc5f0\uc608\uacc4\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\ub294\ub2e4. \ud55c\uad6d\uc5d0\uc11c\ub294 \uace0\uc18c\ub4dd \uc790\uc601\uc5c5\uc790, \ud504\ub9ac\ub79c\uc11c, \uc758\ub8cc\uc778, \ubcc0\ud638\uc0ac, \ucee8\uc124\ud134\ud2b8 \ubc0f \uae30\ud0c0 \uc804\ubb38 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\ub4e4 \uc0ac\uc774\uc5d0\uc11c \uc808\uc138 \ubaa9\uc801\uc73c\ub85c \ubc95\uc778\uc744 \ud65c\uc6a9\ud558\ub294 \uc0ac\ub840\uac00 \uc810\uc810 \uc99d\uac00\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c \ubc95\uc778 \uc124\ub9bd\uc774 \uc65c \uc0c1\ub2f9\ud55c \uc808\uc138 \ud6a8\uacfc\ub97c \uac00\uc838\uc62c \uc218 \uc788\ub294\uc9c0, NTS\ub294 \uc5b4\ub5a0\ud55c \ubc29\uc2dd\uc73c\ub85c \ub0a8\uc6a9\uc801 \uad6c\uc870\uc5d0 \ub300\uc751\ud558\ub294\uc9c0, \uadf8\ub9ac\uace0 \ubc95\uc778\uc774 \ub3c5\ub9bd\ub41c \ub0a9\uc138\uc790\ub85c \uc778\uc815\ubc1b\uae30 \uc704\ud574 \uc5b4\ub5a4 \uc2e4\uc9c8\uc801 \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud558\ub294\uc9c0\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \ud55c\uad6d\uc758 \uace0\uc561\uc790\uc0b0\uac00\uc640 \uc790\uc0b0\uc2b9\uacc4 \uc804\ubb38\uac00\ub4e4\uc5d0\uac8c \ub9e4\uc6b0 \uc911\uc694\ud55c \uc758\ubbf8\ub97c \uac16\ub294\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\ubc95\uc778 \uc124\ub9bd\uc744 \uc720\uc778\ud558\ub294 \ub204\uc9c4\uc801 \uac1c\uc778\uc18c\ub4dd\uc138<\/strong><\/span><\/h3>\n<figure id=\"attachment_685900\" aria-describedby=\"caption-attachment-685900\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685900 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Jung-Ho-Ryu.jpg\" alt=\"Jung Ho Ryu\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685900\" class=\"wp-caption-text\"><strong>\uc720\uc815\ud638<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>\ubc95\ubb34\ubc95\uc778 \uad11\uc7a5<br \/>\uc11c\uc6b8<br \/>\uc804\ud654: +82 2 2191 3208<br \/>\uc774\uba54\uc77c: <a href=\"mailto:jungho.ryu@leeko.com\">jungho.ryu@leeko.com<\/a><\/figcaption><\/figure>\n<p>\ud55c\uad6d\uc758 \uac1c\uc778\uc18c\ub4dd\uc138 \uc81c\ub3c4\ub294 \ub9e4\uc6b0 \uac15\ud55c \ub204\uc9c4\uc138 \uad6c\uc870\ub97c \uac16\uace0 \uc788\ub2e4. \uc9c0\ubc29\uc18c\ub4dd\uc138\ub97c \ud3ec\ud568\ud558\uba74 \ud55c\uacc4\uc138\uc728\uc740 \ucd5c\uc800 6.6%\uc5d0\uc11c \ucd5c\uace0 49.5%\uc5d0 \uc774\ub978\ub2e4. \uacfc\uc138\uc18c\ub4dd 1\uc5b5 5,000\ub9cc\uc6d0 \ucd08\uacfc: 41.4%; \uacfc\uc138\uc18c\ub4dd 3\uc5b5\uc6d0 \ucd08\uacfc: 44%; \uacfc\uc138\uc18c\ub4dd 5\uc5b5\uc6d0 \ucd08\uacfc: 46.2%; \uacfc\uc138\uc18c\ub4dd 10\uc5b5\uc6d0 \ucd08\uacfc: 49.5%.<\/p>\n<p>\ubc18\uba74 \ud55c\uad6d\uc758 \ubc95\uc778\uc138\uc728\uc740 \ud6e8\uc52c \ub0ae\ub2e4. \uc9c0\ubc29\uc138\ub97c \ud3ec\ud568\ud55c \uc2e4\ud6a8 \ubc95\uc778\uc138\uc728\uc740 \uc77c\ubc18\uc801\uc73c\ub85c 11%\uc5d0\uc11c 27.5% \uc218\uc900\uc774\uba70, \ucd5c\uace0\uc138\uc728\uc740 \ud1b5\uc0c1 \uacfc\uc138\uc18c\ub4dd\uc774 3,000\uc5b5\uc6d0\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c \uac1c\uc778\uc18c\ub4dd\uc138 \ucd5c\uace0\uc138\uc728\uacfc \ubc95\uc778\uc138 \ucd5c\uace0\uc138\uc728\uc758 \ucc28\uc774\ub294 30%\ud3ec\uc778\ud2b8\ub97c \ub118\uc744 \uc218 \uc788\ub2e4. \ubb3c\ub860 \ud55c\uad6d \uc815\ubd80\ub294 \ucd5c\uadfc \uc0c1\ub2f9\ud55c \uaddc\ubaa8\uc758 \uc218\ub3d9\uc18c\ub4dd\uc744 \uc5bb\ub294 \uc77c\ubd80 \ube44\uc0c1\uc7a5\u00b7\uac00\uc871\uae30\uc5c5\uc5d0 \ub300\ud55c \uaddc\uc81c\ub97c \uac15\ud654\ud588\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \uc784\ub300\ub8cc, \ubc30\ub2f9\uae08, \uc774\uc790\uc18c\ub4dd \ube44\uc911\uc774 \ub192\uc740 \uc77c\ubd80 \uac00\uc871\uae30\uc5c5\uc5d0 \ub300\ud574\uc11c\ub294 2025\ub144\ubd80\ud130 11%\uc758 \uc6b0\ub300\uc138\uc728 \uc801\uc6a9\uc744 \ubc30\uc81c\ud558\uace0 \uc788\ub2e4. \uadf8\ub7fc\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \ub9ce\uc740 \uacbd\uc6b0 \ubc95\uc778 \uc124\ub9bd\uc740 \uc5ec\uc804\ud788 \uc0c1\ub2f9\ud55c \uc808\uc138 \ud6a8\uacfc\ub97c \uc81c\uacf5\ud55c\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uc138\uc728 \ucc28\uc774 \ub54c\ubb38\uc5d0 \ub9ce\uc740 \uace0\uc18c\ub4dd\uc790\ub4e4\uc740 \ubc95\uc778 \uc124\ub9bd\uc744 \ud569\ubc95\uc801\uc778 \uc808\uc138 \uc804\ub7b5\uc758 \ud558\ub098\ub85c \uace0\ub824\ud55c\ub2e4. \ubc95\uc778\uc744 \ud65c\uc6a9\ud558\uba74 \uc18c\ub4dd\uc744 \uc989\uc2dc \uac1c\uc778\uc5d0\uac8c \uadc0\uc18d\uc2dc\ud0a4\uc9c0 \uc54a\uace0 \ubc95\uc778\uc5d0 \uc720\ubcf4\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc5d0 \ucd5c\uace0 \ud55c\uacc4\uc138\uc728\uc774 \uc801\uc6a9\ub418\ub294 \uac83\uc744 \ud53c\ud560 \uc218 \uc788\ub2e4. \uc774\ud6c4 \uc740\ud1f4 \ub4f1\uc73c\ub85c \uac1c\uc778 \uc18c\ub4dd\uc774 \ub0ae\uc544\uc9c4 \uc2dc\uae30\uc5d0 \ubc30\ub2f9\uae08\uc774\ub098 \uae09\uc5ec \ud615\ud0dc\ub85c \uc790\uae08\uc744 \uc778\ucd9c\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\ub610\ud55c \ud55c\uad6d\uc758 \ubc30\ub2f9\uc138\uc561\uacf5\uc81c \uc81c\ub3c4\ub294 \ubc95\uc778\uc138\uc640 \uc8fc\uc8fc \ub2e8\uacc4\uc758 \ubc30\ub2f9\uc18c\ub4dd\uc138 \uc0ac\uc774\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uacbd\uc81c\uc801 \uc774\uc911\uacfc\uc138\ub97c \uc77c\ubd80 \uc644\ud654\ud558\ub294 \uae30\ub2a5\uc744 \ud55c\ub2e4.<\/p>\n<p>\uc0c1\uc18d\u00b7\uc2b9\uacc4 \uacc4\ud68d \uce21\uba74\uc5d0\uc11c\ub3c4 \ubc95\uc778 \uad6c\uc870\ub294 \uc9c0\ubd84 \uc18c\uc720 \uad6c\uc870\ub97c \ud65c\uc6a9\ud574 \uc2b9\uacc4 \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uace0, \uc790\uc0b0\uc744 \uc911\uc559\uc9d1\uc911\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uba70, \uc138\ub300 \uac04 \uc790\uc0b0 \uc774\uc804\uc744 \ub2e8\uacc4\uc801\uc73c\ub85c \uc9c4\ud589\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \uc218 \uc788\ub2e4. \ub530\ub77c\uc11c \ube44\uc0c1\uc7a5 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\ub294 \uac83 \uc790\uccb4\uac00 \ubcf8\uc9c8\uc801\uc73c\ub85c \ub0a8\uc6a9\uc801\uc778 \ud589\uc704\ub294 \uc544\ub2c8\uba70, \uc2e4\uc81c\ub85c \ud55c\uad6d\uc758 \ub9ce\uc740 \uace0\uc561\uc790\uc0b0\uac00\ub4e4\uc774 \uc774\ub97c \ud569\ubc95\uc801\uc778 \uacc4\ud68d \uc218\ub2e8\uc73c\ub85c \ud65c\uc6a9\ud558\uace0 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\uc138\ubb34\ub2f9\uad6d\uc758 \uc9d1\uc911 \uac10\uc2dc \ub300\uc0c1\uc774 \ub418\ub294 \uc720\ub839\ud68c\uc0ac<\/strong><\/span><\/h3>\n<figure id=\"attachment_685904\" aria-describedby=\"caption-attachment-685904\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685904 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Steve-Minhoo-Kim.jpg\" alt=\"Steve Minhoo Kim\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685904\" class=\"wp-caption-text\"><strong>\uae40\ubbfc\ud6c4<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>\ubc95\ubb34\ubc95\uc778 \uad11\uc7a5<br \/>\uc11c\uc6b8<br \/>\uc804\ud654: +82 2 6386 6271<br \/>\uc774\uba54\uc77c: <a href=\"mailto:steve.kim@leeko.com\">steve.kim@leeko.com<\/a><\/figcaption><\/figure>\n<p>\ubc95\uc801 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud558\ub294 \uac83\uc740 \ubc95\uc778\uc774 \uc2e4\uc9c8\uc801\uc778 \uc0ac\uc5c5 \uc6b4\uc601 \uc5c6\uc774 \uc11c\ub958\uc0c1\uc73c\ub85c\ub9cc \uc874\uc7ac\ud558\uba70, \ub2e8\uc21c\ud788 \uc870\uc138\ud68c\ud53c \uc218\ub2e8\uc73c\ub85c \uae30\ub2a5\ud558\ub294 \uacbd\uc6b0\ub2e4.<\/p>\n<p>\ud55c\uad6d \uc138\ubc95\uc740 \uc77c\ubc18\uc801 \uc870\uc138\ud68c\ud53c\ubc29\uc9c0\uaddc\uc815(GAAR)\uc758 \uc77c\ud658\uc73c\ub85c \uc2e4\uc9c8\uacfc\uc138\uc6d0\uce59\uc744 \uac15\ud558\uac8c \ucc44\ud0dd\ud558\uace0 \uc788\ub2e4. \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c14\uc870 \uc81c1\ud56d\uc740 \uc18c\ub4dd\u00b7\uc218\uc775\u00b7\uc7ac\uc0b0\u00b7\ud589\uc704 \ub610\ub294 \uac70\ub798\uc758 \uba85\uc758\uc0c1 \uadc0\uc18d\uc790\uc640 \uc2e4\uc81c \uadc0\uc18d\uc790\uac00 \ub2e4\ub978 \uacbd\uc6b0, \uc138\ubc95\uc740 \uc2e4\uc9c8\uc801 \uadc0\uc18d\uc790\ub97c \uae30\uc900\uc73c\ub85c \uc801\uc6a9\ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc774 \uc6d0\uce59\uc5d0 \ub530\ub77c \ubc95\uc778\uc774 \uc2e4\uc9c8\uc801\uc778 \uacbd\uc81c\uc801 \uc2e4\uccb4\ub97c \uac16\ucd94\uc9c0 \ubabb\ud55c \uacbd\uc6b0 \uacfc\uc138\ub2f9\uad6d\uc740 \ubc95\uc778\uaca9 \uc790\uccb4\ub97c \ubd80\uc778\ud560 \uc218 \uc788\ub2e4. \uc2e4\ubb34\uc0c1 NTS\ub294 \uc8fc\ub41c \uc124\ub9bd \ubaa9\uc801\uc774 \uc870\uc138\ud68c\ud53c\uc778 \uacbd\uc6b0, \ub3c5\ub9bd\uc801\uc778 \uc0ac\uc5c5 \uc6b4\uc601\uc774 \uc5c6\ub294 \uacbd\uc6b0, \ubc95\uc778 \uc790\uae08\uacfc \uac1c\uc778 \uc790\uae08\uc744 \ud63c\uc6a9\ud558\ub294 \uacbd\uc6b0, \ub2e8\uc21c\ud788 \uc8fc\uc8fc\uc758 \uc18c\ub4dd\uc744 \uc774\uc804\ud558\uae30 \uc704\ud55c \ud1b5\ub85c \uc5ed\ud560\ub9cc \ud558\ub294 \uacbd\uc6b0 \ubc95\uc778\uc758 \ub3c5\ub9bd\uc131\uc744 \ubd80\uc815\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\ucd5c\uadfc \uc5f0\uc608\uc778 \uc138\ubb34\uc870\uc0ac\uc5d0\uc11c\ub3c4 NTS\ub294 \uc774\ub7ec\ud55c \ub17c\ub9ac\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uc801\uc6a9\ud55c \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4.<\/p>\n<p>NTS\ub294 \ud574\ub2f9 \ubc95\uc778\ub4e4\uc774 \ub4f1\uae30\ub41c \uc0ac\uc5c5\uc744 \uc218\ud589\ud558\uae30 \uc704\ud55c \uc778\ub825\uacfc \uc2dc\uc124\uc744 \uac16\ucd94\uc9c0 \ubabb\ud588\uc73c\uba70, \uc2e4\uc81c \uc0ac\uc5c5 \ud65c\ub3d9 \uc5ed\uc2dc \ud655\uc778\ud560 \uc218 \uc5c6\ub2e4\uace0 \ud310\ub2e8\ud55c \uac83\uc73c\ub85c \uc54c\ub824\uc84c\ub2e4. \uadf8 \uacb0\uacfc \ubc95\uc778 \uba85\uc758\ub85c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc740 \ubc95\uc778\uc18c\ub4dd\uc774 \uc544\ub2c8\ub77c \uac1c\uc778\uc18c\ub4dd\uc73c\ub85c \uc7ac\ubd84\ub958\ub410\uace0, \ud6e8\uc52c \ub192\uc740 \uac1c\uc778\uc18c\ub4dd\uc138\uc728\uc774 \uc801\uc6a9\ub410\ub2e4.<\/p>\n<p>\ub17c\ub780\uc774 \ub354\uc6b1 \ucee4\uc9c4 \uc774\uc720\ub294 NTS\uac00 \ud615\uc0ac\uc0c1 \uc870\uc138\ud3ec\ud0c8 \ud610\uc758 \uac00\ub2a5\uc131\uae4c\uc9c0 \uc5b8\uae09\ud588\uae30 \ub54c\ubb38\uc774\ub2e4. \ud55c\uad6d\uc758 \uc870\uc138\ubc94 \ucc98\ubc8c \uccb4\uacc4\uc0c1 \ub2e8\uc21c\ud55c \uacfc\uc18c\uc2e0\uace0\ub098 \ubb34\uc2e0\uace0\ub9cc\uc73c\ub85c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud615\uc0ac\uc0c1 \uc870\uc138\ud3ec\ud0c8\uc774 \uc131\ub9bd\ud558\uc9c0 \uc54a\ub294\ub2e4. \uacfc\uc138\ub2f9\uad6d\uc740 \uc870\uc138\uc758 \ubd80\uacfc \ub610\ub294 \uc9d5\uc218\ub97c \ubd88\uac00\ub2a5\ud558\uac8c \ud558\uac70\ub098 \ud604\uc800\ud788 \uace4\ub780\ud558\uac8c \ub9cc\ub4dc\ub294 \uc801\uadf9\uc801\uc778 \uae30\ub9dd\ud589\uc704 \ub610\ub294 \ubd80\uc815\ud589\uc704\ub97c \uc785\uc99d\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c \ud575\uc2ec \uc7c1\uc810\uc740 \uacbd\uc81c\uc801 \uc2e4\uccb4\uac00 \uc5c6\ub294 \ubc95\uc778\uc744 \ud1b5\ud574 \uc0ac\uc5c5\uc744 \uc218\ud589\ud558\uace0 \uc138\uae08 \uc2e0\uace0\ub97c \ud55c \ud589\uc704\uac00 \ud615\uc0ac\ubc95\uc0c1 \uc694\uad6c\ub418\ub294 \uc218\uc900\uc758 \uc0ac\uae30\uc801 \ub610\ub294 \uae30\ub9dd\uc801 \ud589\uc704\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \uc5ec\ubd80\ub2e4.<\/p>\n<p>\uace0\ub824\ub420 \uc218 \uc788\ub294 \uc694\uc18c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uac83\ub4e4\uc774 \uc788\ub2e4. \uc720\ub839\ud68c\uc0ac \uba85\uc758\ub85c \uacc4\uc57d\uc744 \uccb4\uacb0\ud55c \uacbd\uc6b0, \uc2e4\uc9c8\uc801 \uc0ac\uc5c5 \uae30\ubc18\uc774 \uc5c6\ub294 \ubc95\uc778\uc744 \ud1b5\ud574 \uc138\uae08\uacc4\uc0b0\uc11c \ub610\ub294 \uacc4\uc0b0\uc11c\ub97c \ubc1c\ud589\ud55c \uacbd\uc6b0, \uc18c\ub4dd\uc744 \uc778\uc704\uc801\uc73c\ub85c \ubc95\uc778\uc73c\ub85c \uc774\uc804\ud55c \uacbd\uc6b0, \uc2e4\uc81c \uc0ac\uc5c5\uc18c\ub4dd\uc758 \uadc0\uc18d\uc790\ub97c \uc740\ud3d0\ud55c \uacbd\uc6b0.<\/p>\n<p>\ub2e4\ub9cc \ud615\uc0ac\ubc95 \uaddc\uc815\uc740 \uc5c4\uaca9\ud558\uac8c \ud574\uc11d\ub3fc\uc57c \ud55c\ub2e4. \ud2b9\uc815 \ubc95\uc778 \uad6c\uc870\uac00 \uc2e4\uc81c\ub85c \ud615\uc0ac\uc0c1 \uc870\uc138\ud3ec\ud0c8 \uc218\uc900\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\ub294 \uac1c\ubcc4 \uc0ac\uc2e4\uad00\uacc4\uc640 \ub0a9\uc138\uc790\uc758 \uc758\ub3c4\uc5d0 \ud06c\uac8c \uc88c\uc6b0\ub420 \uac83\uc774\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\ubc95\uc778 \ud65c\uc6a9\uc758 \uc815\ub2f9\uc131\uc744 \ub4b7\ubc1b\uce68\ud558\ub294 \uc0ac\uc5c5 \uc2e4\uccb4<\/strong><\/span><\/h3>\n<figure id=\"attachment_685908\" aria-describedby=\"caption-attachment-685908\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685908 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Jaekyoung-Han-1.jpg\" alt=\"Jaekyoung Han\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685908\" class=\"wp-caption-text\"><strong>\ud55c\uc7ac\uacbd<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>\ubc95\ubb34\ubc95\uc778 \uad11\uc7a5<br \/>\uc11c\uc6b8<br \/>\uc804\ud654: +82 2 6386 6604<br \/>\uc774\uba54\uc77c: <a href=\"mailto:jaekyoung.han@leeko.com\">jaekyoung.han@leeko.com<\/a><\/figcaption><\/figure>\n<p>\ud569\ubc95\uc801\uc778 \uc808\uc138 \ubc0f \uc790\uc0b0\uc2b9\uacc4 \uacc4\ud68d\uc758 \uc77c\ud658\uc73c\ub85c \ubc95\uc778\uc744 \ud65c\uc6a9\ud558\ub824\ub294 \ub0a9\uc138\uc790\uc5d0\uac8c\ub294 \ucda9\ubd84\ud55c \uc0ac\uc5c5 \uc2e4\uccb4\ub97c \uc720\uc9c0\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud558\ub2e4.<\/p>\n<p>\uccab\uc9f8, \ubc95\uc778\uc740 \uc815\uad00\uc0c1 \uae30\uc7ac\ub41c \uc0ac\uc5c5\uc744 \uc218\ud589\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc778\ub825, \uc0ac\ubb34\uacf5\uac04, \uc7a5\ube44 \ubc0f \uc6b4\uc601 \uc5ed\ub7c9\uc744 \uac16\ucd94\uace0 \uc788\uc5b4\uc57c \ud55c\ub2e4. \ub2e8\uc21c\ud788 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc8fc\uc18c\ub9cc \uc720\uc9c0\ud560 \ubfd0 \uc2e4\uc81c \uc0ac\uc5c5 \ud65c\ub3d9\uc774 \uc5c6\ub294 \ubc95\uc778\uc740 \ub3c5\ub9bd\ub41c \ubc95\uc778\uc73c\ub85c \uc778\uc815\ubc1b\uc9c0 \ubabb\ud560 \uc0c1\ub2f9\ud55c \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\ub458\uc9f8, \ubc95\uc778\uc740 \uc2e4\uc81c\ub85c \uc790\uc2e0\uc758 \uba85\uc758\ub85c \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uc218\ud589\ud574\uc57c \ud55c\ub2e4. \uc5ec\uae30\uc5d0\ub294 \uacc4\uc57d \uccb4\uacb0, \uc11c\ube44\uc2a4 \uc81c\uacf5, \ub300\uae08 \uc218\ucde8, \uc77c\ubc18\uc801\uc778 \uc0c1\uac70\ub798 \uae30\ub85d \uc720\uc9c0 \ub4f1\uc774 \ud3ec\ud568\ub41c\ub2e4. \ud2b9\ud788 \uacc4\uc57d\uc11c, \uc138\uae08\uacc4\uc0b0\uc11c \ubc0f \uccad\uad6c\uc11c, \uae09\uc5ec \uc9c0\uae09 \uae30\ub85d, \ud68c\uacc4\uc7a5\ubd80\uc640 \uac19\uc740 \uc785\uc99d \uc790\ub8cc\ub97c \uac16\ucd94\ub294 \uac83\uc774 \uc911\uc694\ud558\ub2e4.<\/p>\n<p>\uc14b\uc9f8, \ubc95\uc778 \uc790\uae08\uacfc \uac1c\uc778 \uc790\uae08\uc740 \uc5c4\uaca9\ud558\uac8c \ubd84\ub9ac\ub3fc\uc57c \ud55c\ub2e4. \ubc95\uc778\uc740 \ubcc4\ub3c4\uc758 \uc740\ud589 \uacc4\uc88c\uc640 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc6b4\uc601\ud574\uc57c \ud558\uba70, \uc801\uc808\ud55c \ud68c\uacc4 \ucc98\ub9ac \uc5c6\uc774 \ubc95\uc778 \uc790\uae08\uc744 \uac1c\uc778\uc801\uc778 \uc6a9\ub3c4\ub85c \uc0ac\uc6a9\ud574\uc11c\ub294 \uc548 \ub41c\ub2e4. \ubc95\uc778 \uc790\uae08\uacfc \uac1c\uc778 \uc790\uae08\uc744 \ud63c\uc6a9\ud558\ub294 \ud589\uc704\ub294 \uc2e4\uc9c8\uacfc\uc138\uc6d0\uce59 \uad00\ub828 \ubd84\uc7c1\uc5d0\uc11c \uac00\uc7a5 \ubd88\ub9ac\ud558\uac8c \uc791\uc6a9\ud558\ub294 \uc694\uc18c \uac00\uc6b4\ub370 \ud558\ub098\ub2e4.<\/p>\n<p>\ub137\uc9f8, \ubc95\uc778\uc740 \ub2e8\uc21c\ud788 \uc8fc\uc8fc\uc758 \ubd84\uc2e0\ucc98\ub7fc \uae30\ub2a5\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ub3c5\ub9bd\uc801\uc778 \uc9c0\ubc30\uad6c\uc870\uc640 \uc758\uc0ac\uacb0\uc815 \uc808\ucc28\ub97c \uac16\ucd94\uace0 \uc788\uc5b4\uc57c \ud55c\ub2e4. \uc8fc\uc8fc\ucd1d\ud68c \uc758\uc0ac\ub85d, \uc774\uc0ac\ud68c \uc758\uc0ac\ub85d, \ub0b4\ubd80 \uc2b9\uc778 \uc808\ucc28 \ub4f1\uc744 \uc720\uc9c0\ud558\ub294 \uac83\uc740 \ud574\ub2f9 \ubc95\uc778\uc774 \ub3c5\ub9bd\ub41c \ubc95\uc801 \uc2e4\uccb4\ub85c \uc6b4\uc601\ub418\uace0 \uc788\uc74c\uc744 \uc785\uc99d\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\ubc95\uc778 \uacfc\uc81c \uacb0\uacfc\ub97c \uc88c\uc6b0\ud558\ub294 \uc0ac\uc5c5 \uc2e4\uccb4<\/strong><\/span><\/h3>\n<p>\ud569\ubc95\uc801\uc778 \uc808\uc138 \uacc4\ud68d\uacfc \ud5c8\uc6a9\ub418\uc9c0 \uc54a\ub294 \uc870\uc138\ud68c\ud53c\ub97c \uad6c\ubd84\ud558\ub294 \uae30\uc900\uc740 \uacb0\uad6d \ud574\ub2f9 \ubc95\uc778\uc774 \uc2e4\uc81c \uacbd\uc81c\uc801 \uc2e4\uccb4\ub97c \uac16\ucd94\uace0 \uc788\ub294\uc9c0 \uc5ec\ubd80\uc5d0 \ub2ec\ub824 \uc788\ub2e4.<\/p>\n<p>\ud55c\uad6d\uc758 \uac1c\uc778\uc18c\ub4dd\uc138\uac00 \ub9e4\uc6b0 \uac00\ud30c\ub978 \ub204\uc9c4\uc138 \uad6c\uc870\ub97c \uac16\uace0 \uc788\ub2e4\ub294 \uc810\uc744 \uace0\ub824\ud558\uba74, \uc808\uc138 \ubc0f \uc790\uc0b0\uc2b9\uacc4 \uc804\ub7b5\uc758 \uc77c\ud658\uc73c\ub85c \ubc95\uc778\uc744 \ud65c\uc6a9\ud558\ub294 \uac83\uc740 \uc0c1\uc5c5\uc801\uc73c\ub85c\ub3c4 \ud569\ub9ac\uc801\uc774\uba70 \ubc95\uc801\uc73c\ub85c\ub3c4 \ud5c8\uc6a9\ub420 \uc218 \uc788\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \ubc95\uc778\uc774 \uc2e4\uc9c8\uc801\uc778 \uc0ac\uc5c5 \ud65c\ub3d9 \uc5c6\uc774 \ud615\uc2dd\uc801\uc778 \uaecd\ub370\uae30\ub85c\ub9cc \uc874\uc7ac\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uacfc\uc138\ub2f9\uad6d\uc774 \ud574\ub2f9 \ubc95\uc778\uc744 \ubb34\uc2dc\ud558\uace0 \ubc95\uc778 \uc18c\ub4dd\uc744 \uc8fc\uc8fc \uac1c\uc778\uc758 \uc18c\ub4dd\uc73c\ub85c \uc9c1\uc811 \uadc0\uc18d\uc2dc\ucf1c \uc0c1\ub2f9\ud55c \uaddc\ubaa8\uc758 \ucd94\uac00 \uc138\uae08\uc744 \ubd80\uacfc\ud560 \uc218 \uc788\ub2e4. \ubcf4\ub2e4 \uacf5\uaca9\uc801\uc778 \uc0ac\ub840\uc5d0\uc11c\ub294 \ud615\uc0ac\uc0c1 \uc870\uc138\ud3ec\ud0c8 \ud610\uc758\uae4c\uc9c0 \uc81c\uae30\ub420 \uc218 \uc788\ub2e4.<\/p>\n<p>\ucd5c\uadfc \uc5f0\uc608\uc778 \uc138\ubb34\uc870\uc0ac \uc0ac\ub840\ub294 \ubc95\uc778 \uc124\ub9bd\uc774 \uc138\uae08\uc744 \uc904\uc774\uae30 \uc704\ud55c \ub9cc\ub2a5 \ud574\uacb0\ucc45\uc774 \uc544\ub2c8\ub77c\ub294 \uc810\uc744 \ubcf4\uc5ec\uc900\ub2e4. \uadf8\ub807\ub2e4\uace0 \ud574\uc11c \uc774\ub7ec\ud55c \uc0ac\ub840\ub97c \ud569\ubc95\uc801\uc778 \ubc95\uc778 \ud65c\uc6a9 \uc790\uccb4\uc5d0 \ub300\ud55c \uacfc\uc138\ub2f9\uad6d\uc758 \uc801\ub300\uc801 \ud0dc\ub3c4\ub85c \ud574\uc11d\ud574\uc11c\ub3c4 \uc548 \ub41c\ub2e4.<\/p>\n<p>\ud575\uc2ec\uc740 \ud574\ub2f9 \ubc95\uc778\uc774 \ud55c\uad6d\uc758 \uc2e4\uc9c8\uacfc\uc138\uc6d0\uce59\uc5d0 \ub530\ub978 \uac80\uc99d\uc744 \uacac\ub51c \uc218 \uc788\uc744 \ub9cc\ud07c \ucda9\ubd84\ud55c \uc0ac\uc5c5\uc801\u00b7\uacbd\uc81c\uc801 \uc2e4\uccb4\ub97c \uac16\ucd94\uace0 \uc788\ub294\uc9c0 \uc5ec\ubd80\ub2e4.<\/p>\n<p>\uad81\uadf9\uc801\uc73c\ub85c \ud2b9\uc815 \uad6c\uc870\uac00 \uc138\ubc95\uc0c1 \uc778\uc815\ubc1b\uc744 \uc218 \uc788\ub294\uc9c0\ub294 \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870, \uc0ac\uc5c5 \uc2e4\uccb4, \uc18c\ub4dd \uadc0\uc18d \uad00\uacc4, \uadf8\ub9ac\uace0 \uc774\ub97c \ub4b7\ubc1b\uce68\ud558\ub294 \uc99d\ube59\uc790\ub8cc\uc5d0 \ub300\ud55c \uba74\ubc00\ud55c \uac80\ud1a0\uc5d0 \ub2ec\ub824 \uc788\ub2e4. \uc801\uc808\ud55c \uacc4\ud68d \uc218\ub9bd\uacfc \uc2e4\ud589\uc774 \ub4b7\ubc1b\uce68\ub41c\ub2e4\uba74, \ubc95\uc778 \uad6c\uc870\ub294 \uc55e\uc73c\ub85c\ub3c4 \ud55c\uad6d\uc758 \uace0\uc561\uc790\uc0b0\uac00\ub4e4\uc774 \uc7a5\uae30\uc801\uc778 \uc808\uc138 \ud6a8\uacfc\uc640 \uc790\uc0b0\uc2b9\uacc4 \ubaa9\ud45c\ub97c \ub2ec\uc131\ud558\uae30 \uc704\ud574 \ud65c\uc6a9\ud560 \uc218 \uc788\ub294 \ud6a8\uacfc\uc801\uc774\uace0 \ud569\ubc95\uc801\uc778 \uc218\ub2e8\uc73c\ub85c \uae30\ub2a5\ud560 \uc218 \uc788\uc744 \uac83\uc774\ub2e4.<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><strong><img class=\"size-full wp-image-481851 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/04\/Lee-Ko-Logo.jpg\" alt=\"\" width=\"250\" height=\"200\" \/>\ubc95\ubb34\ubc95\uc778 \uad11\uc7a5<\/strong><br \/>\nHanjin Building, 63 Namdaemun-ro<br \/>\nJung-gu, Seoul 04532, Korea<br \/>\n\uc804\ud654. +82 2 772 4000<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:mail@leeko.com\">mail@leeko.com<\/a><br \/>\n<a href=\"http:\/\/www.leeko.com\">www.leeko.com<\/a><\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #102238;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #43687f;\">\ub9e8 \uc704\ub85c \ub3cc\uc544\uac00\uae30<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n<h2><span style=\"color: #102238;\"><strong>\uc138\ub300\uad50\uccb4 \uc2dc\ub300\uc758 \ub300\ub9cc \uc790\uc0b0\uc2b9\uacc4 \uc804\ub7b5<\/strong><\/span><\/h2>\n<p>\ub300\ub9cc\uc740 \ud604\uc7ac \uc790\uc0b0\uad00\ub9ac \uc5ed\uc0ac\uc5d0\uc11c \uc911\uc694\ud55c \uc804\ud658\uc810\uc5d0 \uc11c \uc788\ub2e4. \uc138\uacc4\uc801\uc73c\ub85c \uba85\uc131\uc744 \uc5bb\uc740 \ubc18\ub3c4\uccb4, \uc804\uc790 \ubc0f \uc81c\uc870\uc5c5 \uc0b0\uc5c5\uc744 \uc77c\uad70 \uc138\ub300\uac00 \uae00\ub85c\ubc8c \uac10\uac01\uc744 \uac16\ucd98 \ud6c4\uacc4\uc790\ub4e4\uc5d0\uac8c \uc790\uc0b0\uc744 \uc774\uc804\ud558\uace0 \uc788\uc73c\uba70, \uc774\ub294 \ub300\ub9cc \ud604\ub300\uc0ac\uc5d0\uc11c \uac00\uc7a5 \ud070 \uaddc\ubaa8\uc758 \uc138\ub300 \uac04 \uc790\uc0b0 \uc774\uc804 \uc911 \ud558\ub098\ub97c \ucd09\ubc1c\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \uad6d\ub0b4 \ubc95\uc81c\ub3c4\uc758 \ubc1c\uc804, \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9c4 \uad6d\uc81c\uc801 \ud22c\uba85\uc131 \uae30\uc900, \uadf8\ub9ac\uace0 \uc810\uc810 \ubcf5\uc7a1\ud574\uc9c0\ub294 \uad6d\uacbd \uac04 \uc790\uc0b0 \uad6c\uc870\ub97c \ubc30\uacbd\uc73c\ub85c \uc9c4\ud589\ub418\uace0 \uc788\ub2e4.<\/p>\n<p>\uace0\uc561\uc790\uc0b0\uac00 \uace0\uac1d, \ud328\ubc00\ub9ac\uc624\ud53c\uc2a4, \uadf8\ub9ac\uace0 \uc774\ub4e4\uc744 \uc790\ubb38\ud558\ub294 \uc804\ubb38\uac00\ub4e4\uc5d0\uac8c \ub300\ub9cc \ud2b9\uc720\uc758 \ubc95\ub960 \ud658\uacbd\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uadf8 \uc5b4\ub290 \ub54c\ubcf4\ub2e4 \uc911\uc694\ud574\uc84c\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\ub300\ub9cc \ubbfc\ubc95\uacfc \uac15\ud589\uc0c1\uc18d\uc81c\ub3c4<\/strong><\/span><\/h3>\n<figure id=\"attachment_685918\" aria-describedby=\"caption-attachment-685918\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685918 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Frank-H-F-Lin.jpg\" alt=\"Frank-H-F-Lin\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685918\" class=\"wp-caption-text\"><strong>Frank H F LIN<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>Lee and Li<br \/>\ud0c0\uc774\ubca0\uc774<br \/>\uc804\ud654: +886 2 2763 8000 ext. 2121<br \/>\uc774\uba54\uc77c: <a href=\"mailto:franklin@leeandli.com\">franklin@leeandli.com<\/a><\/figcaption><\/figure>\n<p>\ub300\ub9cc\uc758 \uc0c1\uc18d\ubc95\uc740 \ubbfc\ubc95\uc5d0 \uc758\ud574 \uaddc\uc728\ub41c\ub2e4. \ubbfc\ubc95\uc740 \uc720\ub958\ubd84\uc81c\ub3c4\ub97c \uc911\uc2ec\uc73c\ub85c \ud55c \ubc95\uc815\uc0c1\uc18d \uccb4\uacc4\ub97c \ub9c8\ub828\ud558\uace0 \uc788\ub294\ub370, \uc720\ub958\ubd84\uc740 \uc720\uc5b8, \uc0dd\uc804 \uc99d\uc5ec \ub610\ub294 \uc81c3\uc790 \uc2e0\ud0c1\uc744 \ud1b5\ud574\uc11c\ub3c4 \uce68\ud574\ud560 \uc218 \uc5c6\ub294 \ucd5c\uc18c\ud55c\uc758 \uc0c1\uc18d \uc9c0\ubd84\uc744 \uc758\ubbf8\ud55c\ub2e4. \uc774\ub7ec\ud55c \uac15\ud589\uc0c1\uc18d\uc81c\ub3c4\ub294 \ub300\ub9cc\uc758 \ubaa8\ub4e0 \uc0c1\uc18d \uacc4\ud68d\uc774 \uc124\uacc4\ub3fc\uc57c \ud558\ub294 \uae30\ubcf8\uc801\uc778 \uc81c\uc57d \uc870\uac74\uc774\ub2e4.<\/p>\n<p>\ubbfc\ubc95\uc740 \uc0c1\uc18d\uc778\uc758 \uc6b0\uc120\uc21c\uc704\ub97c \ub2e4\uc74c\uacfc \uac19\uc774 \uc815\ud558\uace0 \uc788\ub2e4: \uc9c1\uacc4\ube44\uc18d; \ubd80\ubaa8; \ud615\uc81c\uc790\ub9e4; \uc870\ubd80\ubaa8. \ubc30\uc6b0\uc790\ub294 \ud574\ub2f9 \uc21c\uc704\uc758 \uc0c1\uc18d\uc778\ub4e4\uacfc \ud568\uaed8 \uacf5\ub3d9\uc0c1\uc18d\uad8c\uc744 \uac00\uc9c4\ub2e4. \ud2b9\ud788 \uc911\uc694\ud55c \uc810\uc740 \ub300\ub9cc\uc5d0\ub294 \ubbf8\uad6d\uc774\ub098 \uc601\uad6d\uc758 \uc0c1\uc18d \uacc4\ud68d\uc5d0\uc11c \ud754\ud788 \ubcfc \uc218 \uc788\ub294 \ubc30\uc6b0\uc790 \uc0c1\uc18d\uc138 \uba74\uc81c \uc81c\ub3c4\uac00 \uc874\uc7ac\ud558\uc9c0 \uc54a\ub294\ub2e4\ub294 \uac83\uc774\ub2e4. \ubc30\uc6b0\uc790\ub294 \ubc95\ub960\uc774 \uc815\ud55c \ube44\uc728\uc5d0 \ub530\ub77c \ub2e4\ub978 \uc0c1\uc18d\uc778\ub4e4\uacfc \ud568\uaed8 \uc0c1\uc18d\ubc1b\ub294\ub2e4.<\/p>\n<p>\uc720\ub958\ubd84\uc740 \ubc95\uc815\uc0c1\uc18d\ubd84\uc744 \uae30\uc900\uc73c\ub85c \uc815\ud574\uc9c4\ub2e4: \uc9c1\uacc4\ube44\uc18d, \ubd80\ubaa8, \ubc30\uc6b0\uc790: \ubc95\uc815\uc0c1\uc18d\ubd84\uc758 2\ubd84\uc758 1; \ud615\uc81c\uc790\ub9e4, \uc870\ubd80\ubaa8: \ubc95\uc815\uc0c1\uc18d\ubd84\uc758 3\ubd84\uc758 1.<\/p>\n<p>\uc720\uc5b8\uc774\ub098 \uc0dd\uc804 \uc99d\uc5ec\uac00 \uc774\ub7ec\ud55c \uc720\ub958\ubd84 \uad8c\ub9ac\ub97c \uce68\ud574\ud560 \uacbd\uc6b0, \ud574\ub2f9 \uc0c1\uc18d\uc778\uc740 \ubc18\ud658\uccad\uad6c\uad8c\uc744 \ud589\uc0ac\ud560 \uc218 \uc788\ub2e4. \uc774 \uad8c\ub9ac\ub294 \uc720\ub958\ubd84 \ubcf4\ud638 \uae30\uc900 \uc774\ud558\ub85c \uc0c1\uc18d\uc7ac\uc0b0\uc744 \uac10\uc18c\uc2dc\ud0a4\ub294 \uc0dd\uc804 \uc99d\uc5ec\uc5d0\ub3c4 \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<p>\uc720\uc5b8 \ubc29\uc2dd\uacfc \uad00\ub828\ud574 \ub300\ub9cc\uc740 \ub2e4\uc12f \uac00\uc9c0 \ud615\ud0dc\uc758 \uc720\uc5b8\uc744 \uc778\uc815\ud55c\ub2e4. \uc774 \uac00\uc6b4\ub370 \uc0c1\ub2f9\ud55c \uaddc\ubaa8\uc758 \uc790\uc0b0\uc744 \ubcf4\uc720\ud55c \uacbd\uc6b0\uc5d0\ub294 \uacf5\uc815\uc99d\uc11c \uc720\uc5b8\uc774 \uac15\ub825\ud788 \uad8c\uc7a5\ub41c\ub2e4. \uacf5\uc815\uc99d\uc11c \uc720\uc5b8\uc740 \uacf5\uc99d\uc778 \uc55e\uc5d0\uc11c \ub450 \uba85\uc758 \uc99d\uc778\uc774 \ucc38\uc11d\ud55c \uac00\uc6b4\ub370 \uc791\uc131\ub41c\ub2e4. \ubc18\uba74 \uc790\ud544\uc99d\uc11c \uc720\uc5b8\uc740 \ube44\uc6a9\uc774 \uc801\uac8c \ub4e4\uc9c0\ub9cc \ubd84\uc7c1\uc758 \ub300\uc0c1\uc774 \ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\ub2e4. \uc5ec\ub7ec \uad6d\uac00\uc5d0 \uc790\uc0b0\uc744 \ubcf4\uc720\ud55c \uac00\uc871\uc758 \uacbd\uc6b0, \uac01 \uc790\uc0b0 \uc18c\uc7ac\uc9c0\ubc95\uc5d0 \ub530\ub77c \ubcc4\ub3c4\uc758 \uc720\uc5b8\uc744 \uc791\uc131\ud574\uc57c \ud55c\ub2e4. \ub530\ub77c\uc11c \uad6d\uac00\ubcc4 \uc790\ubb38\uac00\ub4e4 \uc0ac\uc774\uc758 \uc138\uc2ec\ud55c \uc870\uc728\uc774 \uc694\uad6c\ub41c\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\ub300\ub9cc \uc2e0\ud0c1\ubc95\uacfc \ud574\uc678 \uc2e0\ud0c1 \uad6c\uc870<\/strong><\/span><\/h3>\n<figure id=\"attachment_685922\" aria-describedby=\"caption-attachment-685922\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685922 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Salina-Chen.jpg\" alt=\"Salina Chen\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685922\" class=\"wp-caption-text\"><strong>Salina CHEN<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>Lee and Li<br \/>\ud0c0\uc774\ubca0\uc774<br \/>\uc804\ud654: +886 2 2763 8000 ext. 2243<br \/>\uc774\uba54\uc77c: <a href=\"mailto:salinahychen@leeandli.com\">salinahychen@leeandli.com<\/a><\/figcaption><\/figure>\n<p>\ub300\ub9cc\uc740 1996\ub144 \uc2e0\ud0c1\ubc95\uc744 \uc81c\uc815\ud574 \ubbfc\ubc95 \uccb4\uacc4\uc5d0 \uae30\ubc18\ud55c \uc2e0\ud0c1 \uc81c\ub3c4\ub97c \ub3c4\uc785\ud588\ub2e4. \uc774 \uc81c\ub3c4 \uc544\ub798\uc5d0\uc11c\ub294 \uc704\ud0c1\uc790\uac00 \uc774\uc804\ud55c \uc7ac\uc0b0\uc758 \ubc95\uc801 \uc18c\uc720\uad8c\uc744 \uc218\ud0c1\uc790\uac00 \ubcf4\uc720\ud558\uba70, \uc218\ud0c1\uc790\ub294 \uc2e0\ud0c1\uacc4\uc57d\uc11c\uc5d0 \ub530\ub77c \uc218\uc775\uc790\ub97c \uc704\ud574 \uc2e0\ud0c1\uc7ac\uc0b0\uc744 \uad00\ub9ac\ud55c\ub2e4.<\/p>\n<p>\uc2e0\ud0c1\uc5c5\ubc95\uc740 \uc804\ubb38 \uc218\ud0c1\uc790\uc758 \uc778\ud5c8\uac00\ub97c \uaddc\uc728\ud55c\ub2e4. \uc2e4\ubb34\uc0c1 \ub300\ubd80\ubd84\uc758 \uace0\uc561\uc790\uc0b0\uac00 \uac00\ubb38\uc740 \ud604\uc9c0 \uc740\ud589\uc758 \uc2e0\ud0c1\ubd80\uc11c\ub97c \uc774\uc6a9\ud55c\ub2e4. \uc774\ub7ec\ud55c \ubc29\uc2dd\uc740 \uaddc\uc81c \uac10\ub3c5 \uce21\uba74\uc758 \uc7a5\uc810\uc744 \uc81c\uacf5\ud558\uc9c0\ub9cc, \ub54c\ub85c\ub294 \ud574\uc678 \uc2e0\ud0c1 \uad6c\uc870\uac00 \uc81c\uacf5\ud558\ub294 \ub9de\ucda4\ud615 \uc124\uacc4\uc758 \uc720\uc5f0\uc131\uc774 \ubd80\uc871\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\uc790\uc0b0\uad00\ub9ac \uc2e4\ubb34\uc5d0\uc11c \uc8fc\ub85c \ud65c\uc6a9\ub418\ub294 \uc2e0\ud0c1 \uc720\ud615\uc740 \ud06c\uac8c \ub450 \uac00\uc9c0\ub2e4. \uccab\uc9f8\ub294 \uc720\uc5b8\uc2e0\ud0c1\uc73c\ub85c, \uc0ac\ub9dd \uc2dc \ud6a8\ub825\uc774 \ubc1c\uc0dd\ud558\uba70 \ubbf8\uc131\ub144\uc790 \ub610\ub294 \uc7a5\uc560\uac00 \uc788\ub294 \uc0c1\uc18d\uc778\uc744 \uc704\ud574 \uc790\uc0b0\uc744 \ubcf4\uc720\ud558\uace0 \uc77c\uc815 \uae30\uac04\uc5d0 \uac78\uccd0 \ubd84\ubc30\ud558\ub294 \ub370 \uc0ac\uc6a9\ub41c\ub2e4. \ub458\uc9f8\ub294 \uc0dd\uc804 \uc81c3\uc790 \uc2e0\ud0c1\uc73c\ub85c, \uc704\ud0c1\uc790\uac00 \uc790\ub140\ub098 \uc190\uc790\ub140\uc758 \uc774\uc775\uc744 \uc704\ud574 \uc790\uc0b0\uc744 \uc774\uc804\ud558\ub294 \uad6c\uc870\ub2e4. \ud6c4\uc790\uc758 \uacbd\uc6b0 \uc2e0\ud0c1 \uc124\uc815 \uc2dc \uc99d\uc5ec\uc138\uac00 \ubd80\uacfc\ub418\uc9c0\ub9cc, \uc774\ud6c4 \ubc1c\uc0dd\ud558\ub294 \uc790\uc0b0 \uac00\uce58 \uc0c1\uc2b9\ubd84\uc740 \uacfc\uc138 \ub300\uc0c1 \uc0c1\uc18d\uc7ac\uc0b0\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc5d0 \uc7a5\uae30\uc801\uc778 \uc790\uc0b0\uc2b9\uacc4 \uacc4\ud68d \uce21\uba74\uc5d0\uc11c \uc0c1\ub2f9\ud55c \uc774\uc810\uc744 \uc81c\uacf5\ud55c\ub2e4.<\/p>\n<p>\ub300\ub9cc\uacfc \uc5f0\uad00\ub41c \ub9ce\uc740 \uac00\ubb38\ub4e4\uc740 \ud574\uc678 \uc2e0\ud0c1 \uad6c\uc870\ub3c4 \ud65c\uc6a9\ud558\uace0 \uc788\ub2e4. \uac00\uc7a5 \uc77c\ubc18\uc801\uc778 \uc124\ub9bd \uc9c0\uc5ed\uc740 \ucf00\uc774\ub9e8 \uc81c\ub3c4, \uc601\uad6d\ub839 \ubc84\uc9c4\uc544\uc77c\ub79c\ub4dc(BVI), \ubc84\ubba4\ub2e4, \ud64d\ucf69, \uc2f1\uac00\ud3ec\ub974 \ub4f1\uc774\uba70, \uc8fc\ub85c \ud574\uc678 \ud22c\uc790 \ud3ec\ud2b8\ud3f4\ub9ac\uc624, \ubd80\ub3d9\uc0b0 \ub610\ub294 \ud574\uc678 \uc9c0\uc8fc\ud68c\uc0ac \uc9c0\ubd84\uc744 \ubcf4\uc720\ud558\uae30 \uc704\ud574 \uc0ac\uc6a9\ub41c\ub2e4.<\/p>\n<p>\ub2e4\ub9cc \uc774\ub7ec\ud55c \uad6c\uc870\uc5d0 \ub300\ud55c \ub300\ub9cc\uc758 \uc138\ubb34 \ucc98\ub9ac\ub294 \uc5ec\uc804\ud788 \ubcf5\uc7a1\ud558\ub2e4: \ub300\ub9cc \uac70\uc8fc \uc218\uc775\uc790\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \uc2e0\ud0c1 \ubd84\ubc30\uae08\uc740 \uacfc\uc138\uc18c\ub4dd\uc73c\ub85c \ubd84\ub958\ub420 \uc218\ub3c4 \uc788\uace0 \ube44\uacfc\uc138 \uc790\ubcf8\ud658\uae09\uc73c\ub85c \uac04\uc8fc\ub420 \uc218\ub3c4 \uc788\ub2e4. \ub610\ud55c \ub300\uccb4\ucd5c\uc800\uc138\uc81c\ub294 \ud574\uc678 \uc2e0\ud0c1 \uc18c\ub4dd\uc744 \ub300\ub9cc\uc758 \uacfc\uc138 \ub300\uc0c1\uc5d0 \ud3ec\ud568\uc2dc\ud0ac \uc218 \uc788\uc73c\uba70, \uc5ec\uae30\uc5d0\ub294 2023\ub144\ubd80\ud130 \uc2dc\ud589\ub41c \ub300\ub9cc\uc758 \ud574\uc678\ud604\uc9c0\ubc95\uc778[CFC] \uaddc\uc815\ub3c4 \ud3ec\ud568\ub41c\ub2e4. \uc774\ub7ec\ud55c \ubd88\ud655\uc2e4\uc131 \ub54c\ubb38\uc5d0 \ud06c\ub85c\uc2a4\ubcf4\ub354 \uc790\uc0b0 \uad6c\uc870\uc5d0 \ub300\ud55c \uc790\ubb38\uc744 \uc81c\uacf5\ud560 \ub54c\ub294 \ub9e4\uc6b0 \uc2e0\uc911\ud55c \uc811\uadfc\uc774 \uc694\uad6c\ub41c\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\ub300\ub9cc\uc758 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138 \uc81c\ub3c4<\/strong><\/span><\/h3>\n<figure id=\"attachment_685926\" aria-describedby=\"caption-attachment-685926\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-685926 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Chaolong-Chen.jpg\" alt=\"Chaolong Chen\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-685926\" class=\"wp-caption-text\"><strong>Chaolong CHEN<\/strong><br \/>Associate Partner<br \/>Lee and Li<br \/>\ud0c0\uc774\ubca0\uc774<br \/>\uc804\ud654: +886 2 2763 8000 ext. 2210<br \/>\uc774\uba54\uc77c: <a href=\"mailto:chaolongchen@leeandli.com\">chaolongchen@leeandli.com<\/a><\/figcaption><\/figure>\n<p>\ub300\ub9cc\uc758 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95\uc740 \ub300\ub9cc\uc5d0 \uc8fc\uc18c\ub97c \ub454 \uac1c\uc778\uc758 \uc804 \uc138\uacc4 \uc790\uc0b0\uc5d0 \ub300\ud574 \uacfc\uc138\ud55c\ub2e4. \ub2e4\ub9cc \uc678\uad6d\uc5d0\uc11c \ub0a9\ubd80\ud55c \uc138\uae08\uc5d0 \ub300\ud574\uc11c\ub294 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\uac00 \uc778\uc815\ub41c\ub2e4.<\/p>\n<p>\ud604\uc7ac \uc0c1\uc18d\uc138\uc728\uc740 \ub204\uc9c4\uc138 \uad6c\uc870\ub97c \ucc44\ud0dd\ud558\uace0 \uc788\ub2e4. \uacfc\uc138\ud45c\uc900\uc774 5,621\ub9cc \ub300\ub9cc\ub2ec\ub7ec(\uc57d 178\ub9cc \ub2ec\ub7ec) \uc774\ud558\uc778 \uacbd\uc6b0 10%, 5,621\ub9cc~1\uc5b5 1,242\ub9cc \ub300\ub9cc\ub2ec\ub7ec \uad6c\uac04\uc740 15%, 1\uc5b5 1,242\ub9cc \ub300\ub9cc\ub2ec\ub7ec\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 20%\uc758 \uc138\uc728\uc774 \uc801\uc6a9\ub41c\ub2e4. \uae30\ubcf8\uacf5\uc81c\uc561\uc740 1,333\ub9cc \ub300\ub9cc\ub2ec\ub7ec\ub2e4.<\/p>\n<p>\uc8fc\uc694 \uacf5\uc81c \ud56d\ubaa9\uc73c\ub85c\ub294 \ubc30\uc6b0\uc790\uc5d0 \ub300\ud55c 553\ub9cc \ub300\ub9cc\ub2ec\ub7ec, \uc9c1\uacc4\ube44\uc18d 1\uc778\ub2f9 56\ub9cc \ub300\ub9cc\ub2ec\ub7ec, \uc0dd\uc874 \ubd80\ubaa8 1\uc778\ub2f9 138\ub9cc \ub300\ub9cc\ub2ec\ub7ec, \uadf8\ub9ac\uace0 \uc815\uc561 138\ub9cc \ub300\ub9cc\ub2ec\ub7ec\uc758 \uc7a5\ub840\ube44 \uacf5\uc81c\uac00 \uc788\ub2e4.<\/p>\n<p>\uc99d\uc5ec\uc138\ub294 \uc0c1\uc18d\uc138\uc640 \ub3d9\uc77c\ud55c \uc138\uc728 \uad6c\uc870\ub97c \uc801\uc6a9\ud558\uba70, \ub300\ub9cc\uc5d0 \uc8fc\uc18c\ub97c \ub454 \uac1c\uc778\uc774 \uc0dd\uc804\uc5d0 \ubb34\uc0c1\uc73c\ub85c \uc7ac\uc0b0\uc744 \uc774\uc804\ud558\ub294 \uacbd\uc6b0 \ubd80\uacfc\ub41c\ub2e4. \uc99d\uc5ec\uc790 1\uc778\ub2f9 \uc5f0\uac04 244\ub9cc \ub300\ub9cc\ub2ec\ub7ec\uc758 \uc99d\uc5ec\uc138 \uacf5\uc81c \ud55c\ub3c4\uac00 \uc778\uc815\ub418\ubbc0\ub85c, \uc7a5\uae30\uac04\uc5d0 \uac78\uccd0 \uccb4\uacc4\uc801\uc73c\ub85c \uc99d\uc5ec\ub97c \uc2e4\uc2dc\ud560 \uacbd\uc6b0 \ucd5c\uc885\uc801\uc778 \uc0c1\uc18d\uc138 \ubd80\ub2f4\uc744 \uc0c1\ub2f9\ud788 \uc904\uc77c \uc218 \uc788\ub2e4.<\/p>\n<p>\ub2e4\ub9cc \uc911\uc694\ud55c \uc81c\uc57d\uc73c\ub85c \ud658\uc785 \uaddc\uc815\uc774 \uc874\uc7ac\ud55c\ub2e4. \uc774\uc5d0 \ub530\ub974\uba74 \ud53c\uc0c1\uc18d\uc778\uc774 \uc0ac\ub9dd\ud558\uae30 \uc804 2\ub144 \uc774\ub0b4\uc5d0 \ud2b9\uc815 \uadfc\uce5c\uc871\uc5d0\uac8c \uc99d\uc5ec\ud55c \uc790\uc0b0\uc740 \ub2e4\uc2dc \uacfc\uc138 \ub300\uc0c1 \uc0c1\uc18d\uc7ac\uc0b0\uc5d0 \ud3ec\ud568\ub41c\ub2e4. \uc774\ubbf8 \ub0a9\ubd80\ud55c \uc99d\uc5ec\uc138\ub294 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc9c0\ub9cc, \uc774 \uaddc\uc815\uc740 \uc784\uc885 \uc9c1\uc804\uc758 \uc790\uc0b0 \uc774\uc804\ubcf4\ub2e4 \uc870\uae30\uc5d0 \uc2dc\uc791\ud574 \uc7a5\uae30\uac04 \uc9c0\uc18d\ub418\ub294 \uc2b9\uacc4 \uacc4\ud68d\uc774 \uc911\uc694\ud558\ub2e4\ub294 \uc810\uc744 \ubcf4\uc5ec\uc900\ub2e4.<\/p>\n<p>\ub610\ud55c \ub300\uccb4\ucd5c\uc800\uc138\uc81c(AMT)\ub294 \uae30\ubcf8\uc18c\ub4dd\uc774 750\ub9cc \ub300\ub9cc\ub2ec\ub7ec\ub97c \ucd08\uacfc\ud560 \uacbd\uc6b0 20%\uc758 \ub2e8\uc77c\uc138\uc728\uc744 \uc801\uc6a9\ud55c\ub2e4. \uc774\ub54c \ud574\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc774 100\ub9cc \ub300\ub9cc\ub2ec\ub7ec\ub97c \ucd08\uacfc\ud558\uba74 \ud574\ub2f9 \uae08\uc561\ub3c4 \uacfc\uc138\ud45c\uc900 \uacc4\uc0b0\uc5d0 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n<p>\uc774 \uaddc\uc815\uc740 \ud574\uc678 \uc790\uc0b0 \uad6c\uc870\ub97c \ubcf4\uc720\ud55c \ub300\ub9cc \uac70\uc8fc\uc790\ub4e4\uc5d0\uac8c \uc0c1\ub2f9\ud55c \uc601\ud5a5\uc744 \ubbf8\ucce4\ub2e4. \ud574\uc678 \uc2e0\ud0c1\uc774\ub098 \ud574\uc678 \ubc95\uc778\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc740 \uae30\uc874\uc758 \ub300\ub9cc \uc6d0\ucc9c\uc9d5\uc218\uc138 \ubd80\uacfc \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 AMT \uacfc\uc138 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4. \ub530\ub77c\uc11c \uc0c1\ub2f9\ud55c \uaddc\ubaa8\uc758 \ud574\uc678 \uc790\uc0b0\uc744 \ubcf4\uc720\ud55c \uace0\uac1d\uc758 \uacbd\uc6b0 \ub9e4\ub144 AMT \uc601\ud5a5\uc744 \ubd84\uc11d\ud558\uace0 \uc2dc\ubbac\ub808\uc774\uc158\ud558\ub294 \uc791\uc5c5\uc774 \ud544\uc218\uc801\uc774\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\ub300\ub9cc \uac00\uc871\uae30\uc5c5\uc758 \uc2b9\uacc4 \uacc4\ud68d<\/strong><\/span><\/h3>\n<p>\ub300\ub9cc\uc758 \uae30\uc5c5 \ud658\uacbd\uc740 \uac00\uc871\uc774 \uc9c0\ubc30\ud558\ub294 \uae30\uc5c5\ub4e4\uc774 \uc8fc\ub3c4\ud558\uace0 \uc788\uc73c\uba70, \uc138\ub300\uad50\uccb4 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubc95\ub960\uc801\u00b7\uac70\ubc84\ub10c\uc2a4\uc0c1\uc758 \uacfc\uc81c\ub294 \uc2e4\ubb34\uc0c1 \uac00\uc7a5 \ubcf5\uc7a1\ud55c \uc790\uc0b0\uc2b9\uacc4 \ubc0f \uc790\uc0b0\uad00\ub9ac \uc5c5\ubb34 \uac00\uc6b4\ub370 \ud558\ub098\ub85c \uaf3d\ud78c\ub2e4. \uc774\ub4e4 \uae30\uc5c5\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub300\ub9cc\uc758 \uc8fc\uc2dd\ud68c\uc0ac, \ucf00\uc774\ub9e8 \uc81c\ub3c4 \ub610\ub294 BVI\uc5d0 \uc124\ub9bd\ub41c \ud574\uc678 \uc9c0\uc8fc\ud68c\uc0ac, \uadf8\ub9ac\uace0 \uacbd\uc6b0\uc5d0 \ub530\ub77c \ub300\ub9cc\uc99d\uad8c\uac70\ub798\uc18c \ub610\ub294 \ud0c0\uc774\ubca0\uc774\uac70\ub798\uc18c\uc5d0 \uc0c1\uc7a5\ub41c \ubc95\uc778\uc73c\ub85c \uc774\uc5b4\uc9c0\ub294 \ub2e4\uce35\uc801 \uad6c\uc870\ub97c \ud1b5\ud574 \ubcf4\uc720\ub418\uace0 \uc788\ub2e4.<\/p>\n<p>\uac00\uc871 \ub0b4\uc5d0\uc11c \ube44\uc0c1\uc7a5\ud68c\uc0ac \uc8fc\uc2dd\uc744 \uc774\uc804\ud558\ub294 \uacbd\uc6b0 \uc99d\uc5ec\uc138\uc640 \uc0c1\uc18d\uc138 \ubb38\uc81c\uac00 \ubaa8\ub450 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub2e4. \ube44\uc0c1\uc7a5\uc8fc\uc2dd\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc138\ubb34\ub2f9\uad6d\uc774 \uc815\ud55c \uc21c\uc790\uc0b0\uac00\uce58(\uc7a5\ubd80\uac00\uce58) \ud3c9\uac00 \ubc29\uc2dd\uc5d0 \ub530\ub77c \ud3c9\uac00\ub418\uba70, \uc790\ubcf8\uc774\ub4dd\uc5d0 \ub300\ud574\uc11c\ub294 AMT\uac00 \ubd80\uacfc\ub420 \uac00\ub2a5\uc131\ub3c4 \uc874\uc7ac\ud55c\ub2e4. \ubc18\uba74 \uc0c1\uc7a5\uc8fc\uc2dd\uc758 \uc591\ub3c4\ucc28\uc775\uc740 \uc5ec\uc804\ud788 \uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub41c\ub2e4. \uc774\ub294 \uc2b9\uacc4 \uc804\ub7b5\uc758 \uc77c\ud658\uc73c\ub85c IPO\ub97c \uac80\ud1a0\ud558\ub294 \uac00\uc871\ub4e4\uc5d0\uac8c \uc911\uc694\ud55c \uc720\uc778 \uc694\uc778\uc774 \ub420 \uc218 \uc788\ub2e4.<\/p>\n<p>\ubc95\ub960 \ubb38\uc11c\ub97c \ub9c8\ub828\ud558\ub294 \uac83\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0, \uc790\uc0b0 \uaddc\ubaa8\uac00 \ud070 \uac00\uc871\ub4e4\uc740 \uac00\uc871 \uac70\ubc84\ub10c\uc2a4 \uccb4\uacc4 \uad6c\ucd95\uc5d0\ub3c4 \uc801\uadf9\uc801\uc73c\ub85c \ud22c\uc790\ud558\uace0 \uc788\ub2e4. \ub300\ud45c\uc801\uc73c\ub85c \uac00\uc871\uc704\uc6d0\ud68c, \uac00\uc871\ud5cc\ubc95, \uac00\uc871\ud5cc\uc7a5 \ub4f1\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \ub9c8\ub828\ud574 \uac00\uc871\uc774 \uacf5\uc720\ud558\ub294 \uac00\uce58\uad00, \uc758\uc0ac\uacb0\uc815 \uc808\ucc28, \uadf8\ub9ac\uace0 \uac00\uc871 \uad6c\uc131\uc6d0\uc758 \uae30\uc5c5 \ucc38\uc5ec \uc6d0\uce59\uc744 \uba85\ubb38\ud654\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \ubb38\uc11c\ub4e4\uc740 \ub300\ub9cc\ubc95\uc0c1 \ubc95\uc801 \uad6c\uc18d\ub825\uc744 \uac16\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \ubd84\uc7c1\uc744 \uc608\ubc29\ud558\uace0 \uc5ec\ub7ec \uc138\ub300\uc5d0 \uac78\uce5c \uc548\uc815\uc801\uc778 \uc2b9\uacc4\ub97c \uac00\ub2a5\ud558\uac8c \ud558\ub294 \uad00\uacc4\uc801 \uae30\ubc18\uc744 \uc81c\uacf5\ud55c\ub2e4. \uc774\ub294 \uac00\uc871 \uad6c\uc131\uc6d0 \uac04\uc758 \uac08\ub4f1\uc744 \uc644\ud654\ud558\uace0 \uc7a5\uae30\uc801\uc778 \uc138\ub300 \uac04 \uc790\uc0b0 \uc774\uc804\uc744 \ub4b7\ubc1b\uce68\ud558\ub294 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud55c\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>CRS \uc2dc\ub300\uc758 \uc2e0\ud0c1\uacfc \uc2b9\uacc4 \uacc4\ud68d<\/strong><\/span><\/h3>\n<p>\ub300\ub9cc\uc758 \uad6d\uc81c \uc870\uc138 \ud658\uacbd\uc740 \ud06c\uac8c \ubcc0\ud654\ud574 \uc654\ub2e4. \ub300\ub9cc\uc740 \uc138\uc6d0\uc7a0\uc2dd \ubc0f \uc18c\ub4dd\uc774\uc804(BEPS) \uc6d0\uce59\uc744 \ub3c4\uc785\ud558\uace0, \uc57d 35\uac1c \uad00\ud560\uad8c\uc73c\ub85c \uc870\uc138\uc870\uc57d \ub124\ud2b8\uc6cc\ud06c\ub97c \ud655\ub300\ud588\uc73c\uba70, \uae00\ub85c\ubc8c \uacf5\ud1b5\ubcf4\uace0\uae30\uc900(CRS)\uc744 \uc2dc\ud589\ud588\ub2e4. \uc774\ub294 \uacfc\uac70 \ud574\uc678 \uc790\uc0b0 \uad6c\uc870\uc758 \ub9e4\ub825 \uc694\uc778\uc774\uc5c8\ub358 \uc815\ubcf4 \ube44\ub300\uce6d\uc131\uc744 \uadfc\ubcf8\uc801\uc73c\ub85c \ubcc0\ud654\uc2dc\ucf30\ub2e4.<\/p>\n<p>\ud604\uc7ac CRS \ucc38\uc5ec \uad00\ud560\uad8c\uc758 \ud574\uc678 \uae08\uc735\uae30\uad00\uc5d0 \uacc4\uc88c\ub97c \ubcf4\uc720\ud55c \ub300\ub9cc \uac70\uc8fc\uc790\ub294 \uc790\uc2e0\uc758 \uacc4\uc88c \uc815\ubcf4\uac00 \ub300\ub9cc \uc138\ubb34\ub2f9\uad6d\uc5d0 \ubcf4\uace0\ub420 \uac00\ub2a5\uc131\uc5d0 \uc2e4\uc9c8\uc801\uc73c\ub85c \uc9c1\uba74\ud574 \uc788\ub2e4.<\/p>\n<p>\ubbfc\ubc95\uc0c1 \uc81c\uc57d, \ud68c\uc0ac\ubc95\uc0c1 \uc720\uc5f0\uc131, \uadf8\ub9ac\uace0 \ubcc0\ud654\ud558\ub294 \uc870\uc138 \ud658\uacbd\uc774 \uad50\ucc28\ud558\ub294 \ubb38\uc81c\ub97c \uad00\ub9ac\ud558\uae30 \uc704\ud574 \uc790\uc0b0 \uaddc\ubaa8\uac00 \ud070 \uac00\uc871\ub4e4\uc740 \ub450 \uac00\uc9c0 \ud604\ub300\uc801 \uc218\ub2e8\uc744 \ubcd1\ud589\ud574 \ud65c\uc6a9\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uccab\uc9f8, \ud3d0\uc1c4\ud615 \ud68c\uc0ac\ub2e4. \ub300\ub9cc \ud68c\uc0ac\ubc95\uc5d0 \ub530\ub77c \uac00\uc871\uae30\uc5c5\uc774\ub098 \uc0ac\uc5c5\uccb4\ub97c \ubcf4\uc720\ud558\uae30 \uc704\ud574 \uc124\ub9bd\ub418\ub294 \uc774\ub7ec\ud55c \ud68c\uc0ac\ub294 \ud2b9\ubcc4 \uc758\uacb0\uad8c\uc774 \ubd80\uc5ec\ub41c \uc8fc\uc2dd(\ud669\uae08\uc8fc \ubc0f \uac70\ubd80\uad8c \ud3ec\ud568)\uc744 \ubc1c\ud589\ud560 \uc218 \uc788\uc73c\uba70, \uac00\uc871 \uc678 \uad6c\uc131\uc6d0\uc5d0 \ub300\ud55c \uc8fc\uc2dd \uc591\ub3c4\ub97c \uc81c\ud55c\ud560 \uc218 \uc788\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc138\ub300\ub97c \ub118\uc5b4 \uc77c\uad00\ub41c \uc9c0\ubc30\uad8c\uc744 \uc720\uc9c0\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\ub458\uc9f8, \uc2e0\ud0c1\ubc95\uc5d0 \ub530\ub978 \uad6d\ub0b4 \uc2e0\ud0c1\uc774\ub2e4. \uad6d\ub0b4 \uc2e0\ud0c1\uc740 \uc790\uc0b0\uc744 \uc704\ud0c1\uc790\uc758 \uac1c\uc778 \uc7ac\uc0b0\uacfc \ubc95\uc801\uc73c\ub85c \ubd84\ub9ac\ud560 \uc218 \uc788\ub3c4\ub85d \ud55c\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc758\uacb0\uad8c\uc744 \uc218\ud0c1\uc790\uc5d0\uac8c \uc9d1\uc911\uc2dc\ud0a4\uace0, \ud6c4\uacc4 \uc138\ub300\uc758 \ucc44\uad8c\uc790\ub098 \ud63c\uc778\uad00\uacc4 \ubd84\uc7c1\uc73c\ub85c\ubd80\ud130 \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\uba70, \uc77c\uc815\ud55c \uc870\uac74\uc5d0 \ub530\ub77c \uc7a5\uae30\uac04\uc5d0 \uac78\uccd0 \uccb4\uacc4\uc801\uc73c\ub85c \uc790\uc0b0\uc744 \ubd84\ubc30\ud560 \uc218 \uc788\uac8c \ud55c\ub2e4.<\/p>\n<p>\ub300\ub9cc\uc740 \uc601\uad6c\uc2e0\ud0c1\uc744 \uc644\uc804\ud788 \uc778\uc815\ud558\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \uc2e0\uc911\ud558\uac8c \uc124\uacc4\ub41c \uc2e0\ud0c1 \uad6c\uc870\ub294 \ud604\ud589 \ubc95\ub960 \uccb4\uacc4 \uc548\uc5d0\uc11c\ub3c4 \uc9c0\uc18d\uc801\uc778 \uac70\ubc84\ub10c\uc2a4 \ubaa9\uc801\uc744 \ub2ec\uc131\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\ub610\ud55c \uc815\uad50\ud558\uac8c \uc124\uacc4\ub41c \ub9e4\uc218\u00b7\ub9e4\ub3c4 \uc870\ud56d\uc744 \ud3ec\ud568\ud55c \uc8fc\uc8fc\uac04\uacc4\uc57d\uc740 \uac00\uc7a5 \ud6a8\uacfc\uc801\uc778 \ubd84\uc7c1 \uc608\ubc29 \uc218\ub2e8 \uac00\uc6b4\ub370 \ud558\ub098\ub85c \ud3c9\uac00\ub41c\ub2e4. \uc774\ub7ec\ud55c \uacc4\uc57d\uc740 \uc0ac\ub9dd, \uc758\uc0ac\uacb0\uc815 \ub2a5\ub825 \uc0c1\uc2e4, \uc774\ud63c \ub610\ub294 \ud0c8\ud1f4 \ub4f1\uc758 \uc0c1\ud669\uc774 \ubc1c\uc0dd\ud588\uc744 \ub54c \uc8fc\uc2dd\uc758 \uc591\ub3c4, \ub2f4\ubcf4 \uc124\uc815 \ub610\ub294 \ud658\ub9e4 \uc870\uac74\uc744 \ubbf8\ub9ac \uc815\ud560 \uc218 \uc788\ub3c4\ub85d \ud55c\ub2e4. \uc774\ub97c \ud1b5\ud574 \uac15\uc81c \ub9e4\uac01\uc774\ub098 \uc6d0\uce58 \uc54a\ub294 \uc81c3\uc790\uac00 \ube44\uc0c1\uc7a5 \uac00\uc871\uae30\uc5c5\uc758 \uc9c0\ubd84 \uad6c\uc870\uc5d0 \uc9c4\uc785\ud558\ub294 \uc0c1\ud669\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #102238;\"><strong>\ud22c\uba85\uc131 \uac15\ud654 \uc18d \ub300\ub9cc\uc758 \uc790\uc0b0\uc2b9\uacc4 \uacc4\ud68d<\/strong><\/span><\/h3>\n<p>\ub300\ub9cc\uc758 \uc138\ub300 \uac04 \uc790\uc0b0 \uc774\uc804\uc740 \ubbf8\ub798\uc758 \uc77c\uc774 \uc544\ub2c8\ub2e4. \uc774\ubbf8 \ud604\uc7ac \uc9c4\ud589\ub418\uace0 \uc788\ub294 \ud604\uc2e4\uc774\ub2e4. \uc774\ub97c \uc131\uacf5\uc801\uc73c\ub85c \uad00\ub9ac\ud558\ub294 \uac00\uc871, \uc790\ubb38\uac00, \uae08\uc735\uae30\uad00\uc740 \uc0c1\uc18d\uacfc \uc2b9\uacc4\uac00 \uc694\uad6c\ud558\ub294 \ubc95\ub960\uc801\u00b7\uc138\ubb34\uc801\u00b7\uac70\ubc84\ub10c\uc2a4\uc801 \uc804\ubb38\uc131\uc744 \ucda9\ubd84\ud788 \uac16\ucd94\uace0 \uc811\uadfc\ud558\ub294 \uc774\ub4e4\uc774\ub2e4.<\/p>\n<p>\ud2b9\ud788 \uc138 \uac00\uc9c0 \ud575\uc2ec \uacfc\uc81c\uac00 \ub450\ub4dc\ub7ec\uc9c4\ub2e4. \uccab\uc9f8, \ubbfc\ubc95\uc0c1 \uc720\ub958\ubd84 \uaddc\uc815\uc740 \ud611\uc0c1\uc758 \ub300\uc0c1\uc774 \ub420 \uc218 \uc5c6\ub294 \uac15\ud589\uc801 \uc81c\uc57d\uc774\ub2e4. \ub530\ub77c\uc11c \ubaa8\ub4e0 \uc2b9\uacc4 \uacc4\ud68d\uc740 \ucc98\uc74c\ubd80\ud130 \uc720\ub958\ubd84 \uaddc\uc815\uc744 \ubc18\uc601\ud574 \uc124\uacc4\ub3fc\uc57c \ud558\uba70, \ub2e8\uc21c\ud55c \ubd80\uc218\uc801 \uace0\ub824\uc0ac\ud56d\uc73c\ub85c \ucde8\uae09\ud574\uc11c\ub294 \uc548 \ub41c\ub2e4.<\/p>\n<p>\ub458\uc9f8, AMT\uc640 CFC \uaddc\uc815, \uadf8\ub9ac\uace0 CRS \ubcf4\uace0 \uc758\ubb34\uac00 \uacb0\ud569\ub418\uba74\uc11c \ud574\uc678 \uc790\uc0b0 \uad6c\uc870\uc758 \uc704\ud5d8\uacfc \uc774\uc775\uc744 \ud3c9\uac00\ud558\ub294 \uae30\uc900\uc774 \uadfc\ubcf8\uc801\uc73c\ub85c \ub2ec\ub77c\uc84c\ub2e4. \uae30\uc874\uc758 \ud574\uc678 \uc790\uc0b0 \uad6c\uc870\ub294 \uc2dc\uae09\ud55c \uc7ac\uac80\ud1a0\uac00 \ud544\uc694\ud558\uba70, \uc0c8\ub85c\uc6b4 \uad6c\uc870\ub294 \ud22c\uba85\uc131\uc774 \uc804\uc81c\ub41c \ud658\uacbd\uc5d0 \ub9de\ucdb0 \uc124\uacc4\ub3fc\uc57c \ud55c\ub2e4.<\/p>\n<p>\uc14b\uc9f8, \ubc95\ub960 \ubb38\uc11c\ub9cc\uc73c\ub85c\ub294 \ucda9\ubd84\ud558\uc9c0 \uc54a\ub2e4. \uac00\uc7a5 \uc9c0\uc18d \uac00\ub2a5\ud558\uace0 \ud6a8\uacfc\uc801\uc778 \uc2b9\uacc4 \uacc4\ud68d\uc740 \uc720\uc5b8\uc7a5, \uc2e0\ud0c1\uc99d\uc11c, \uc8fc\uc8fc\uac04\uacc4\uc57d, \uae30\uc5c5 \uad6c\uc870\uc870\uc815\uacfc \ud568\uaed8 \uac00\uc871 \uac70\ubc84\ub10c\uc2a4 \uccb4\uacc4\ub97c \ud1b5\ud569\uc801\uc73c\ub85c \uad6c\ucd95\ud55c\ub2e4. \ub610\ud55c \uc790\uc0b0 \uc774\uc804 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc778\uac04\uc801\u00b7\uad00\uacc4\uc801 \uc694\uc18c \uc5ed\uc2dc \uae30\uc220\uc801\u00b7\ubc95\ub960\uc801 \uc694\uc18c\ub9cc\ud07c \uc911\uc694\ud558\uac8c \ub2e4\ub904\uc57c \ud55c\ub2e4.<\/p>\n<p>\ub300\ub9cc\uc758 \ubc95\ub960 \uccb4\uacc4\ub294 \uc790\uc0b0\uad00\ub9ac \uacc4\ud68d\uc744 \uc704\ud55c \uc2e4\uc6a9\uc801\uc774\uba74\uc11c\ub3c4 \uc810\uc810 \uc815\uad50\ud574\uc9c0\ub294 \ub2e4\uc591\ud55c \uc218\ub2e8\uc744 \uc81c\uacf5\ud558\uace0 \uc788\ub2e4. \uacfc\uc81c\uc774\uc790 \ub3d9\uc2dc\uc5d0 \uae30\ud68c\ub294 \uc774\ub7ec\ud55c \uc81c\ub3c4\ub4e4\uc744 \uc0c1\ud669\uc758 \uc911\uc694\uc131\uc5d0 \uac78\ub9de\uc740 \uc120\uacac\uc9c0\uba85, \uc815\ud655\uc131, \uadf8\ub9ac\uace0 \uc138\uc2ec\ud568\uc744 \uac16\uace0 \ud65c\uc6a9\ud558\ub294 \ub370 \uc788\ub2e4.<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><img class=\"size-medium wp-image-685809 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-300x94.png\" alt=\"Lee and Li \" width=\"300\" height=\"94\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-300x94.png 300w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-1024x319.png 1024w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-768x240.png 768w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-1536x479.png 1536w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-696x217.png 696w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-1068x333.png 1068w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2-1347x420.png 1347w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Lee-and-Li-logo-2.png 1789w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><strong>LEE AND LI ATTORNEYS-AT-LAW<\/strong><br \/>\n8F, No 555, Sec 4, Zhongxiao E Rd<br \/>\nTaipei 110055, Taiwan, ROC<br \/>\n\uc804\ud654: +886 2 2763 8000<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:attorneys@leeandli.com\">attorneys@leeandli.com<\/a><br \/>\n<a href=\"http:\/\/www.leeandli.com\">www.leeandli.com<\/a><\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #102238;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #43687f;\">\ub9e8 \uc704\ub85c \ub3cc\uc544\uac00\uae30<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>\uc804\ub840 \uc5c6\ub294 \uaddc\ubaa8\uc758 \uc790\uc0b0 \uc774\uc804\uc774 \uac15\ud654\ub418\ub294 \uaddc\uc81c \ubc0f \ubcf5\uc7a1\ud574\uc9c0\ub294 \uc81c\ub3c4 \ud658\uacbd\uacfc \ub9de\ubb3c\ub9ac\uba70 \uc0c8\ub85c\uc6b4 \ub3c4\uc804\uc744 \ub0b3\uace0 \uc788\uc2b5\ub2c8\ub2e4 \uc911\uad6d \uc778\ub3c4 \ud55c\uad6d \ub300\ub9cc \uc911\uad6d\uc758 \uc790\uc0b0\uad00\ub9ac \ubc0f \uc790\uc0b0\uc2b9\uacc4 \uacc4\ud68d: \ubcc0\ud654\ud558\ub294 \ud310\ub3c4 \uc911\uad6d\uc758 \uac1c\ud601\u00b7\uac1c\ubc29 \uc815\ucc45\uc740 1978\ub144 \uc2dc\uc791\ub41c \uc774\ud6c4 \ud604\ub300 \uacbd\uc81c\uc0ac\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \ubbfc\uac04 \ubd80\uc758 \ucc3d\ucd9c \uc0ac\ub840 \uc911 \ud558\ub098\ub97c \ub9cc\ub4e4\uc5b4\ub0c8\ub2e4. \ub2e8 \ud55c \uc138\ub300 \ub9cc\uc5d0 \uc218\ub9ce\uc740 \uae30\uc5c5\uac00\ub4e4\uc774 \ub9c9\ub300\ud55c \uaddc\ubaa8\uc640 \ubcf5\uc7a1\uc131\uc744 \uac16\ucd98 \ubbfc\uac04<\/p>\n","protected":false},"author":13501,"featured_media":685942,"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":""},"categories":[8398,8531],"tags":[190376,179485,190370,190374,190371,190422,190418,164977,190373,190372,190375,190420,174636,190368,94218,174630,190360,174626,190363,190362,190367,10845,190365,190361,190359,114973,190364,179284,190516,121941,190366,190369],"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=\"\uc804\ub840 \uc5c6\ub294 \uaddc\ubaa8\uc758 \uc790\uc0b0 \uc774\uc804\uc774 \uac15\ud654\ub418\ub294 \uaddc\uc81c \ubc0f 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