{"id":177,"date":"2015-07-05T17:53:00","date_gmt":"2015-07-05T17:53:00","guid":{"rendered":"https:\/\/retirebooja.com\/blog\/?p=177"},"modified":"2024-03-02T17:53:49","modified_gmt":"2024-03-02T17:53:49","slug":"%ed%95%9c%eb%af%b8-%ec%a1%b0%ec%84%b8%ec%a0%95%eb%b3%b4%ec%9e%90%eb%8f%99%ea%b5%90%ed%99%98%ed%98%91%ec%a0%95","status":"publish","type":"post","link":"https:\/\/retirebooja.com\/blog\/%ed%95%9c%eb%af%b8-%ec%a1%b0%ec%84%b8%ec%a0%95%eb%b3%b4%ec%9e%90%eb%8f%99%ea%b5%90%ed%99%98%ed%98%91%ec%a0%95\/","title":{"rendered":"\ud55c\ubbf8 \uc870\uc138\uc815\ubcf4\uc790\ub3d9\uad50\ud658\ud611\uc815"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">&nbsp;\ud55c.\ubbf8 \uc591\uad6d\uc740 \uc591\uad6d \uad6d\uc138\uccad\uc5d0 \uc870\uc138\uc815\ubcf4\ub97c \uc790\ub3d9\uc73c\ub85c \uad50\ud658\ud558\ub294 \ud611\uc815\uc744 \uccb4\uacb0,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc9c0\ub09c&nbsp;6\uc6d410\uc77c \uc11c\uba85\ud588\ub2e4.&nbsp;&nbsp;\uc774 \ud611\uc815\uc5d0 \ub530\ub77c \uc591\uad6d \uad6d\uc138\uccad\uc740 \uae08\uc735\uae30\uad00\uc774<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc804\ub144\ub3c4 \ub9d0\uae30\uc900\uc73c\ub85c \ubcf4\uace0\ud55c \uae08\uc735\uacc4\uc88c \uc815\ubcf4\ub97c \ub9e4\ub144&nbsp;9\uc6d4\uae4c\uc9c0 \uc0c1\ud638 \uad50\ud658\ud55c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ubc88 \ud611\uc815\uc740 \ud55c\uad6d\uc815\ubd80\uac00 \uc678\uad6d\uacfc \ub9fa\uc740 \ucd5c\ucd08\uc758&nbsp;\u2018\uc870\uc138\uc815\ubcf4\uc790\ub3d9\uad50\ud658\ud611\uc815\u2019\uc73c\ub85c\uc11c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc5ed\uc678\ud0c8\uc138 \ucd94\uc801\uc5d0 \ud06c\uac8c \ub3c4\uc6c0\uc774 \ub420\uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uadf8\ub3d9\uc548 \ubbf8\uad6d\uc740 \ud574\uc678\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud574 \uc790\uad6d \ub0a9\uc138\uc790\uc758 \uae08\uc735\uc815\ubcf4 \ubcf4\uace0\ub97c \uc758\ubb34\ud654<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud558\ub294 \uc870\ud56d: FATCA (Foreign Account Tax Compliance Act-\ud574\uc678\uae08\uc735\uacc4\uc88c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub0a9\uc138\ud611\ub825\ubc95)\ub97c \ubbf8\uad6d \ub0b4\uad6d\uc138\ubc95(Internal Revenue Code)\uc5d0 \uc2e0\uc124\ud558\uace0 \uc804\uc138\uacc4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uae08\uc735\uae30\uad00\uc73c\ub85c\ubd80\ud130 \ubbf8\uad6d\uc778\uacc4\uc88c\uc815\ubcf4\ub97c \uc81c\uacf5\ud558\ub3c4\ub85d \ucd94\uc9c4\ud574 \uc654\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub530\ub77c\uc11c \ubbf8\uad6d\ub0a9\uc138\uc790 \uacc4\uc88c\ub97c \ubcf4\uc720\ud55c \uc804 \uc138\uacc4 \uae08\uc735\uae30\uad00\uc740 \ubbf8\uad6d\uc778 \uacc4\uc88c\uc815\ubcf4\ub97c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc81c\uacf5\ud574\uc57c\ud558\uace0 \ub3d9 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\ub294 \ube44\ucc38\uc5ec \uae08\uc735\uae30\uad00\uc740 \ubbf8\uad6d\ub0b4 \uc6d0\ucc9c\uc18c\ub4dd\uc5d0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub300\ud558\uc5ec&nbsp;30%\uc6d0\ucc9c\uc9d5\uc218\ub97c \ubc1b\uac8c\ud558\uc600\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;&nbsp;\ud611\uc0c1\uccb4\uacb0 \ubc30\uacbd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;\uc774\ubc88 \ud611\uc815\uc758 \uccb4\uacb0 \ubc30\uacbd\uc740 \uc804\uc220\ud55c \uc9c0\ub09c&nbsp;2010\ub144&nbsp;3\uc6d4\ubd80\ud130 \uc2dc\ud589\ub3fc \uc628<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FATCA&nbsp;\ubc95\uc548\uc73c\ub85c \ubbf8\uad6d\uc778\uc774 \ud55c\uad6d\uc744 \ube44\ub86f\ud55c \uc678\uad6d \uae08\uc735\uacc4\uc88c\ub97c \ubcf4\uc720\ud558\uace0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc788\uc73c\uba70 \ub9e4\ub144\ub9d0 \uacc4\uc88c\uc794\uace0\uac00 \uac1c\uc778\uc740&nbsp;5\ub9cc\ub2ec\ub7ec,\ubd80\ubd80\ub294&nbsp;10\ub9cc\ub2ec\ub7ec \uc774\uc0c1\uc774\uac70\ub098<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc5f0\uc911 \uc794\uace0\uac00 \ub2e8 \ud55c\ubc88\uc774\ub77c\ub3c4&nbsp;7\ub9cc5\ucc9c\ub2ec\ub7ec(\uac1c\uc778), 15\ub9cc\ub2ec\ub7ec(\ubd80\ubd80)&nbsp;\uc774\uc0c1\ub420 \uacbd\uc6b0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub2e4\uc74c\ud574 \uc138\uae08\ubcf4\uace0\ub54c&nbsp;IRS&nbsp;\ud3fc8938\uc744 \ucca8\ubd80\ud558\uc5ec \ubcf4\uace0\ud558\ub3c4\ub85d \uaddc\uc815\ud558\uace0\uc788\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774 \ud3fc\uc744 \uc81c\ucd9c\ud558\uc9c0 \uc54a\uac70\ub098 \ud5c8\uc704\ub85c \uc791\uc131\ud55c \ud610\uc758\ub85c \uc801\ubc1c\ub420 \uacbd\uc6b0 \ucd94\uc9d5\uc2dc\ud6a8\uac00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc601\uad6c\ud788 \uc18c\uba78\ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;&nbsp;\ud611\uc0c1\uccb4\uacb0 \ub0b4\uc6a9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;\uac00)&nbsp;\ud55c\uad6d\ub0b4 \ubbf8\uad6d\uc778&nbsp;(\uc601\uc8fc\uad8c\uc790 \ud3ec\ud568)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ud55c\uad6d \uae08\uc735\uae30\uad00\ub4e4\uc740 \uac1c\uc778\uc740&nbsp;5\ub9cc\ub2ec\ub7ec\uc774\uc0c1 \uae08\uc735\uacc4\uc88c\uc815\ubcf4\ub97c,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubc95\uc778\uc740&nbsp;25\ub9cc\ub2ec\ub7ec \ucd08\uacfc \uae08\uc735\uacc4\uc88c&nbsp;(\uc2e0\uaddc\uacc4\uc88c\ub294 \uc81c\ud55c\uc5c6\uc74c)\ub97c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubbf8 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ud574\uc57c\ud55c\ub2e4.&nbsp;&nbsp; \ub098)&nbsp;\ubbf8\uad6d\ub0b4 \ud55c\uad6d\uc778<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\uac1c\uc778\uc740 \uc5f0\uac04\uc774\uc790&nbsp;10\ub2ec\ub7ec(\uc57d&nbsp;1\ub9cc\ubd88 \uae08\uc735\uacc4\uc88c)&nbsp;\ucd08\uacfc \uae08\uc735\uacc4\uc88c \uc815\ubcf4\ub97c,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ubc95\uc778\uc778 \uacbd\uc6b0\ub294 \ubbf8\uad6d\uc6d0\ucc9c\uc18c\ub4dd\uacfc \uad00\ub828\ub41c \ubaa8\ub4e0 \uae08\uc735\uacc4\uc88c \uc815\ubcf4\ub97c \ud55c\uad6d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uad6d\uc138\uccad\uc5d0 \uac74\ub124\uc57c \ud55c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\uae30\ub300 \ud6a8\uacfc<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\uc591\uad6d\uc774 \uae08\uc735\uc815\ubcf4\ub97c \ub9e4\ub144 \uc815\uae30\uc801\uc73c\ub85c \uc218\uc9d1\ud560 \uc218 \uc788\uc5b4 \uc5ed\uc678\ud0c8\uc138 \ucd94\uc801\uc5d0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ud06c\uac8c \ub3c4\uc6c0\uc774 \ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4.&nbsp;\uc9c0\uae08\uae4c\uc9c0\ub294 \uc591\uad6d \uad6d\uc138\uccad\uac04 \uc694\uccad\uc5d0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\uc758\ud574\uc11c\ub9cc \uac00\ub2a5\ud558\uc5ec \uc5ed\uc678 \ud0c8\uc138 \ucd94\uc801\uc5d0 \ud55c\uacc4\uac00 \uc788\uc5c8\ub2e4.&nbsp;&nbsp;\ub610\ud55c \ud5a5\ud6c4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\ud55c\uad6d \uae08\uc735\uae30\uad00\uc774 \ubbf8\uad6d\uc758&nbsp;FATCA\uc0c1 \uc6d0\ucc9c\uc9d5\uc218 \uc81c\uc7ac\ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\uac8c \ub418\uc5b4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubbf8\uad6d \uae08\uc735\uc2dc\uc7a5\uc5d0\uc11c\uc758 \uc601\uc5c5 \uad00\ub828 \ubd88\ud655\uc2e4\uc131\uc774 \ud574\uc18c\ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud604\uc7ac \ud55c\uad6d\uc5d0 \uac70\uc8fc\ud558\ub294 \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790\ubc0f \uc601\uc8fc\uad8c\uc790\ub294 \uc57d&nbsp;13\ub9cc\uba85 \uc815\ub3c4\ub85c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub4e4\uc774 \ubcf4\uc720\ud55c \uc794\uace0&nbsp;5\ub9cc\ub2ec\ub7ec\uc774\uc0c1 \uae08\uc735\uacc4\uc88c\ub294 \uc57d&nbsp;1\ub9cc\uac1c\ub85c \ucd94\uc0b0\ub41c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ubc88 \uccb4\uacb0\ub41c \ud611\uc815\uc73c\ub85c \ud55c.\ubbf8 \uc5ed\uc678\ud0c8\uc138\ub294 \uc0ac\uc2e4\uc0c1 \ubd88\uac00\ub2a5\ud574\uc84c\ub2e4\uace0 \ubd10\ub3c4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uacfc\uc5b8\uc774 \uc544\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jay S. Kim, CPA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;858-922-1015<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<a href=\"http:\/\/www.retirebooja.com\/\">www.RetireBooja.com<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" src=\"http:\/\/retirebooja.com\/portal\/files\/attach\/images\/105\/963\/003\/42eaa2db5a5ae7c22be241a0e3c44648.JPG\" alt=\"kor_us_tax.JPG\"\/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;\ud55c.\ubbf8 \uc591\uad6d\uc740 \uc591\uad6d \uad6d\uc138\uccad\uc5d0 \uc870\uc138\uc815\ubcf4\ub97c \uc790\ub3d9\uc73c\ub85c \uad50\ud658\ud558\ub294 \ud611\uc815\uc744 \uccb4\uacb0, \uc9c0\ub09c&nbsp;6\uc6d410\uc77c \uc11c\uba85\ud588\ub2e4.&nbsp;&nbsp;\uc774 \ud611\uc815\uc5d0 \ub530\ub77c \uc591\uad6d \uad6d\uc138\uccad\uc740 \uae08\uc735\uae30\uad00\uc774 \uc804\ub144\ub3c4 \ub9d0\uae30\uc900\uc73c\ub85c \ubcf4\uace0\ud55c \uae08\uc735\uacc4\uc88c \uc815\ubcf4\ub97c \ub9e4\ub144&nbsp;9\uc6d4\uae4c\uc9c0 \uc0c1\ud638 \uad50\ud658\ud55c\ub2e4. \uc774\ubc88 \ud611\uc815\uc740 \ud55c\uad6d\uc815\ubd80\uac00 \uc678\uad6d\uacfc \ub9fa\uc740 \ucd5c\ucd08\uc758&nbsp;\u2018\uc870\uc138\uc815\ubcf4\uc790\ub3d9\uad50\ud658\ud611\uc815\u2019\uc73c\ub85c\uc11c \uc5ed\uc678\ud0c8\uc138 \ucd94\uc801\uc5d0 \ud06c\uac8c \ub3c4\uc6c0\uc774 \ub420\uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4. \uadf8\ub3d9\uc548 \ubbf8\uad6d\uc740 \ud574\uc678\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud574 \uc790\uad6d \ub0a9\uc138\uc790\uc758 \uae08\uc735\uc815\ubcf4 \ubcf4\uace0\ub97c \uc758\ubb34\ud654 \ud558\ub294 \uc870\ud56d: FATCA (Foreign Account Tax Compliance Act-\ud574\uc678\uae08\uc735\uacc4\uc88c \ub0a9\uc138\ud611\ub825\ubc95)\ub97c \ubbf8\uad6d [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-177","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/comments?post=177"}],"version-history":[{"count":1,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/177\/revisions"}],"predecessor-version":[{"id":178,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/177\/revisions\/178"}],"wp:attachment":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/media?parent=177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/categories?post=177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/tags?post=177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}