{"id":689885,"date":"2026-06-02T18:12:38","date_gmt":"2026-06-02T10:12:38","guid":{"rendered":"https:\/\/law.asia\/?p=689885"},"modified":"2026-06-09T11:42:54","modified_gmt":"2026-06-09T03:42:54","slug":"taiwan-private-wealth-succession-trusts-estate-tax-crs-planning","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/taiwan-private-wealth-succession-trusts-estate-tax-crs-planning\/","title":{"rendered":"\uc138\ub300\uad50\uccb4 \uc2dc\ub300\uc758 \ub300\ub9cc \uc790\uc0b0\uc2b9\uacc4 \uc804\ub7b5"},"content":{"rendered":"<table id=\"navigation\" class=\" alignleft\" 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\/asian-wealth-succession-planning\/\"><span style=\"color: #ffffff;\"><b>\uba54\uc778<\/b><\/span><\/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\/china-private-wealth-planning-crs-tax-succession\/\"><span style=\"color: #ffffff;\"><b>\uc911\uad6d<\/b><\/span><\/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><\/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><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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<h2><span style=\"color: #102238;\"><strong>\ub300\ub9cc \ubbfc\ubc95\uacfc \uac15\ud589\uc0c1\uc18d\uc81c\ub3c4<\/strong><\/span><\/h2>\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<h2><span style=\"color: #102238;\"><strong>\ub300\ub9cc \uc2e0\ud0c1\ubc95\uacfc \ud574\uc678 \uc2e0\ud0c1 \uad6c\uc870<\/strong><\/span><\/h2>\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<h2><span style=\"color: #102238;\"><strong>\ub300\ub9cc\uc758 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138 \uc81c\ub3c4<\/strong><\/span><\/h2>\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<h2><span style=\"color: #102238;\"><strong>\ub300\ub9cc \uac00\uc871\uae30\uc5c5\uc758 \uc2b9\uacc4 \uacc4\ud68d<\/strong><\/span><\/h2>\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<h2><span style=\"color: #102238;\"><strong>CRS \uc2dc\ub300\uc758 \uc2e0\ud0c1\uacfc \uc2b9\uacc4 \uacc4\ud68d<\/strong><\/span><\/h2>\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<h2><span style=\"color: #102238;\"><strong>\ud22c\uba85\uc131 \uac15\ud654 \uc18d \ub300\ub9cc\uc758 \uc790\uc0b0\uc2b9\uacc4 \uacc4\ud68d<\/strong><\/span><\/h2>\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","protected":false},"excerpt":{"rendered":"<p>\uba54\uc778 \uc911\uad6d \uc778\ub3c4 \ud55c\uad6d \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. \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<\/p>\n","protected":false},"author":13501,"featured_media":686175,"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":"Frank H F LIN, Salina CHEN \uadf8\ub9ac\uace0 Chaolong CHEN, Lee and Li"},"categories":[8398],"tags":[190434,190376,190370,190374,58719,190375,190435,174636,94218,190430,190431,190395,190433,190432,179284,190516],"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=\"\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 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