{"id":20955,"date":"2024-09-30T21:56:02","date_gmt":"2024-10-01T01:56:02","guid":{"rendered":"https:\/\/songlawfirm.com\/choose-the-proper-business-structure-c-corp-vs-s-corp\/"},"modified":"2024-10-02T22:05:27","modified_gmt":"2024-10-03T02:05:27","slug":"choose-the-proper-business-structure-c-corp-vs-s-corp","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/ko\/choose-the-proper-business-structure-c-corp-vs-s-corp\/","title":{"rendered":"\ubbf8\uad6d\uc758 \ud68c\uc0ac \uc720\ud615 \uc120\ud0dd: C-Corp vs. S-Corp"},"content":{"rendered":"<p>\ubaa8\ub4e0 \uae30\uc5c5\uc8fc\ub294 \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uace0 \ub4f1\ub85d\ud558\uba70 \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \ub54c \uae30\uc5c5 \uad6c\uc870\ub97c \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5ec\ub7ec \uc720\ud615\uc758 \uae30\uc5c5 \uad6c\uc870\uac00 \uc788\uc73c\uba70, \uac01 \uad6c\uc870\ub294 \uc138\uae08, \uac1c\uc778 \ucc45\uc784, \ud30c\ud2b8\ub108\uc2ed, \ub4f1\ub85d \uc694\uac74\uc5d0 \uac01\uac01 \ub2e4\ub978 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \ubbf8\uad6d\uc5d0\uc11c \uc77c\ubc18\uc801\uc778 \uae30\uc5c5 \uad6c\uc870\ub85c\ub294 \uac1c\uc778 \uc0ac\uc5c5, \ud569\uc790 \ud68c\uc0ac, \uc720\ud55c \ucc45\uc784 \ud68c\uc0ac(LLC), \uadf8\ub9ac\uace0 \ubc95\uc778(C-Corp\uacfc S-Corp)\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc624\ub298\uc740 C-Corp\uacfc S-Corp\uc758 \ucc28\uc774\uc810\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>C-Corp (C-<\/strong><strong>\uc8fc\uc2dd\ud68c\uc0ac<\/strong><strong>)<\/strong><\/p>\n<p>C-Corp\uc740 \ub2e4\ub978 \uae30\uc5c5 \uad6c\uc870\ubcf4\ub2e4 \ub354 \ubcf5\uc7a1\ud558\uba70, \ub9ce\uc740 \uc9c1\uc6d0\uc744 \ubcf4\uc720\ud55c \ub300\uaddc\ubaa8 \ud68c\uc0ac\uc5d0 \uc801\ud569\ud569\ub2c8\ub2e4. \uc774\ub294 \uc18c\uc720\uc8fc(\uc8fc\uc8fc)\uc640\ub294 \ubcc4\uac1c\uc758 \ubc95\uc778\uaca9\uc744 \uac00\uc9c0\ubbc0\ub85c, \uc8fc\uc8fc\uc640 \ub3c5\ub9bd\uc801\uc73c\ub85c \uacfc\uc138\ub418\uac70\ub098 \uc18c\uc1a1\uc744 \ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc8fc\uc8fc\ub4e4\uc740 \uc8fc\uc694 \uc815\ucc45\uacfc \uc758\uc0ac \uacb0\uc815\uc744 \uac10\ub3c5\ud558\ub294 \uc774\uc0ac\ud68c(Board of Directors)\ub97c \uc120\ucd9c\ud558\uba70, \uc784\uc6d0(Officers)\uc744 \uc784\uba85\ud558\uc5ec \ud68c\uc0ac\uc758 \uc77c\uc0c1 \uc6b4\uc601\uc744 \ucc45\uc784\uc9c0\uac8c \ud569\ub2c8\ub2e4.<\/p>\n<p><strong>\uc7a5\uc810<\/strong><strong>:<\/strong><\/p>\n<ul>\n<li>\ud68c\uc0ac \ubd80\ucc44\uc5d0 \ub300\ud55c \uc81c\ud55c\uc801\uc778 \ucc45\uc784<\/li>\n<li>\uace0\uc6a9\uc8fc\uac00 \uc9c0\uae09\ud558\ub294 \ubcf4\ud5d8\ub8cc \ub4f1 \ubd80\uac00 \ud61c\ud0dd\uc744 \ud68c\uc0ac \ube44\uc6a9\uc73c\ub85c \uacf5\uc81c \uac00\ub2a5<\/li>\n<li>\uc8fc\uc8fc\ub4e4\uc740 \ud68c\uc0ac\uc758 \uc774\uc775\uc744 \uc18c\uc720\uc8fc\uc640 \ubc95\uc778 \uac04\uc5d0 \ubd84\ubc30\ud560 \uc218 \uc788\uc74c<\/li>\n<\/ul>\n<p><strong>\ub2e8\uc810<\/strong><strong>:<\/strong><\/p>\n<ul>\n<li>\ud569\uc790 \ud68c\uc0ac\ub098 \uac1c\uc778 \uc0ac\uc5c5\ubcf4\ub2e4 \uc124\ub9bd \ube44\uc6a9\uc774 \ub354 \ube44\uc308<\/li>\n<li>\uc77c\ubd80 \uc8fc\uc8fc\ub4e4\uc5d0\uac8c\ub294 \uc11c\ub958 \uc791\uc5c5\uc774 \ubc88\uac70\ub85c\uc6b8 \uc218 \uc788\uc74c<\/li>\n<li>\ubcc4\ub3c4\uc758 \uacfc\uc138 \ub300\uc0c1 \ubc95\uc778<\/li>\n<\/ul>\n<p><strong>S-Corp (S-<\/strong><strong>\uc8fc\uc2dd\ud68c\uc0ac<\/strong><strong>)<\/strong><\/p>\n<p>S-Corp\uc740 C-Corp\uacfc \uc720\uc0ac\ud558\uc9c0\ub9cc, \ube44\uc988\ub2c8\uc2a4\uac00 \uc18c\uc720\uc8fc\uc640 \ubcc4\ub3c4\ub85c \uacfc\uc138\ub418\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc810\uc774 \ub2e4\ub985\ub2c8\ub2e4. S-Corp\uc740 \uc720\ud55c \ucc45\uc784 \ud68c\uc0ac(LLC)\uc640\ub3c4 \ub9e4\uc6b0 \uc720\uc0ac\ud558\uc9c0\ub9cc, \uc81c\ud55c \uc0ac\ud56d\uc774 \ub354 \ub9ce\uc2b5\ub2c8\ub2e4. \uc8fc\uc8fc\ub77c\uace0 \ubd88\ub9ac\ub294 \uc18c\uc720\uc8fc\ub4e4\uc740 C-Corp\uc758 \uc774\uc911 \uacfc\uc138\ub97c \ud53c\ud560 \uc218 \uc788\uc9c0\ub9cc, S-Corp\uc740 \ucd5c\ub300 100\uba85\uc758 \uc8fc\uc8fc\ub9cc \uac00\uc9c8 \uc218 \uc788\uc73c\uba70 \ud558\ub098\uc758 \uc885\ub958\uc758 \uc8fc\uc2dd\ub9cc \ubc1c\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>\uc7a5\uc810<\/strong><strong>:<\/strong><\/p>\n<ul>\n<li>\ud68c\uc0ac \ubd80\ucc44\uc5d0 \ub300\ud55c \uc81c\ud55c\uc801\uc778 \ucc45\uc784<\/li>\n<li>&#8220;\ud328\uc2a4-\uc2a4\ub8e8(Pass-through)&#8221; \uacfc\uc138\ub85c, \uc218\uc775\uc774 \uc8fc\uc8fc\uc758 \uac1c\uc778 \uc138\uae08 \ubcf4\uace0\uc11c\ub85c \uc9c1\uc811 \uc804\ub2ec\ub418\uc5b4 \ud68c\uc0ac \ucc28\uc6d0\uc5d0\uc11c \uc138\uae08\uc774 \ubd80\uacfc\ub418\uc9c0 \uc54a\uc74c<\/li>\n<li>\uc8fc\uc8fc\ub4e4\uc740 \uac1c\uc778 \uc138\uae08 \ubcf4\uace0\uc11c\uc5d0 \ud68c\uc0ac\uc758 \uc774\uc775\uc774\ub098 \uc190\uc2e4\uc744 \ubcf4\uace0\ud560 \uc218 \uc788\uc74c<\/li>\n<li>\uc8fc\uc8fc\ub4e4\uc740 \ud68c\uc0ac\uc758 \uc190\uc2e4\uc744 \ub2e4\ub978 \uc18c\ub4dd\uc6d0\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc744 \uc0c1\uc1c4\ud558\ub294 \ub370 \uc0ac\uc6a9\ud560 \uc218 \uc788\uc74c<\/li>\n<\/ul>\n<p><strong>\ub2e8\uc810<\/strong><strong>:<\/strong><\/p>\n<ul>\n<li>\ud569\uc790 \ud68c\uc0ac\ub098 \uac1c\uc778 \uc0ac\uc5c5\ubcf4\ub2e4 \uc124\ub9bd \ube44\uc6a9\uc774 \ub354 \ube44\uc308<\/li>\n<li>\ubca4\ucc98 \uce90\ud53c\ud0c8 \uae30\uc5c5\ub4e4\uc740 S-Corp\uc774\ub098 \uae30\ud0c0 \ud328\uc2a4-\uc2a4\ub8e8 \uae30\uc5c5\uc5d0 \ud22c\uc790\ud558\ub824 \ud558\uc9c0 \uc54a\uc74c<\/li>\n<li>\uc218\uc775\uc740 \uc18c\uc720\uc8fc\uc758 \uc9c0\ubd84 \ube44\uc728\uc5d0 \ub530\ub77c \ubc30\ubd84\ub418\uc5b4\uc57c \ud568<\/li>\n<li>2% \uc774\uc0c1\uc758 \uc9c0\ubd84\uc744 \uac00\uc9c4 \uc18c\uc720\uc8fc\uc758 \ubd80\uac00 \ud61c\ud0dd\uc774 \uc81c\ud55c\uc801\uc784<\/li>\n<\/ul>\n<p><strong>\ube44\uad50\ud45c<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td><\/td>\n<td><strong>C-Corp<\/strong><\/td>\n<td><strong>S-Corp<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\uacfc\uc138<\/strong><\/td>\n<td>\uc774\uc911 \uacfc\uc138<\/td>\n<td>\ud328\uc2a4-\uc2a4\ub8e8 \uacfc\uc138<\/td>\n<\/tr>\n<tr>\n<td><strong>\uc18c\uc720\uad8c<\/strong><\/td>\n<td>\uc8fc\uc8fc \uc218\uc5d0 \uc81c\ud55c \uc5c6\uc74c<\/p>\n<p>\uc678\uad6d\uc778 \ud22c\uc790\uc790 \ud3ec\ud568 \uac00\ub2a5<\/p>\n<p>\ub2e4\ub978 \ud68c\uc0ac\ub098 \ubc95\uc778\uc744 \uc18c\uc720\uc8fc\ub85c \ub458 \uc218 \uc788\uc74c<\/td>\n<td>100\uba85\uc758 \uc8fc\uc8fc\ub85c \uc81c\ud55c<\/p>\n<p>\ubbf8\uad6d \uc2dc\ubbfc \ub610\ub294 \uac70\uc8fc\uc790\ub9cc \uac00\ub2a5<\/p>\n<p>\ub2e4\ub978 \ubc95\uc778 \uc18c\uc720 \ubd88\uac00<\/td>\n<\/tr>\n<tr>\n<td><strong>\uc8fc\uc2dd<\/strong><\/td>\n<td>\ub2e4\uc218\uc758 \uc8fc\uc2dd \uc885\ub958 \ubc1c\ud589 \uac00\ub2a5<\/td>\n<td>\ub2e8\uc77c \uc8fc\uc2dd \uc885\ub958\ub9cc \ubc1c\ud589 \uac00\ub2a5<\/td>\n<\/tr>\n<tr>\n<td><strong>\ubc95\uc778<\/strong> <strong>\uc720\ud615<\/strong><\/td>\n<td>\ubcf4\ud1b5 \ub300\uaddc\ubaa8\uc774\uba70 \ub354 \ubcf5\uc7a1\ud568<\/td>\n<td>\ubcf4\ud1b5 \uc911\uc18c\uaddc\ubaa8 \ube44\uc988\ub2c8\uc2a4\uc5d0\uc11c \uc120\ud0dd<\/td>\n<\/tr>\n<tr>\n<td><strong>\uc790\uaca9<\/strong> <strong>\uc694\uac74<\/strong><\/td>\n<td>\ubc95\uc778\uc758 \uae30\ubcf8 \ud615\ud0dc<\/td>\n<td>\ud2b9\uc815 IRS \uae30\uc900 \ucda9\uc871 \ud544\uc694<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\uc694\uc57d<\/strong><strong>:<\/strong><br \/>\nC-Corp\uc740 \uc8fc\uc2dd\uacfc \uc18c\uc720\uad8c\uc758 \uc720\uc5f0\uc131\uc744 \ucd94\uad6c\ud558\ub294 \ub300\uae30\uc5c5\uc5d0 \uc801\ud569\ud558\uc9c0\ub9cc, \uc774\uc911 \uacfc\uc138\ub97c \uac10\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. S-Corp\uc740 \uc18c\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \uc138\uae08 \ud61c\ud0dd\uc744 \uc81c\uacf5\ud558\uc9c0\ub9cc, \uc18c\uc720\uad8c\uc5d0 \ub9ce\uc740 \uc81c\ud55c\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ub9cc\uc57d \uae30\uc5c5\uc774 \ube60\ub978 \uc131\uc7a5\uc744 \uacc4\ud68d\ud558\uace0 \ub2e4\uc218\uc758 \ud22c\uc790\uc790\ub97c \uc720\uce58\ud558\uac70\ub098 \uc0c1\uc7a5 \uacc4\ud68d\uc774 \uc788\ub2e4\uba74, C-Corp\uc774 \ub354 \ub098\uc740 \uc120\ud0dd\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc18\ub300\ub85c \uaddc\ubaa8\ub97c \uc791\uac8c \uc720\uc9c0\ud558\uac70\ub098 \uac00\uc871 \uacbd\uc601 \ub610\ub294 \ud30c\ud2b8\ub108\uc2ed \ud615\ud0dc\ub85c \uc6b4\uc601\ud558\ub824\ub294 \uae30\uc5c5\uc5d0\ub294 S-Corp\uc774 \ub354 \uc720\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud68c\uc0ac \uad6c\uc870\ub97c \uc120\ud0dd\ud560 \ub54c \uaddc\ubaa8, \uc131\uc7a5 \ubaa9\ud45c, \uc8fc\uc8fc \uc694\uad6c \uc0ac\ud56d \ubc0f \uc138\uae08 \uace0\ub824 \uc0ac\ud56d\uc744 \uae30\ubc18\uc73c\ub85c \uacb0\uc815\uc744 \ub0b4\ub824\uc57c \ud569\ub2c8\ub2e4. \uc804\ubb38\uac00\uc778 \uc138\ubb34 \ub610\ub294 \ubc95\ub960 \ucee8\uc124\ud134\ud2b8\uc758 \ub3c4\uc6c0\uc744 \ubc1b\uc544 \uc120\ud0dd\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>\uba74\ucc45<\/strong> <strong>\uc870\ud56d<\/strong><strong>:<\/strong><br \/>\n\uc774 \uce7c\ub7fc\uc740 \ucc38\uace0\uc6a9\uc774\uba70, \ubc95\uc801 \uc870\uc5b8\uc744 \uc81c\uacf5\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uadc0\ud558\uc758 \ud2b9\uc815 \uc0c1\ud669\uc5d0 \ub300\ud55c \uc9c0\uce68\uc774 \ud544\uc694\ud558\uc2dc\uba74 201-461-0031\ub85c \uc804\ud654\ud558\uc2dc\uac70\ub098 WeChat: songlawfirm \ub610\ub294 \uc774\uba54\uc77c(mail@songlawfirm.com)\uc744 \ud1b5\ud574 \uc1a1\ub3d9\ud638 \uc885\ud569 \ub85c\ud38c\uc5d0 \uc0c1\ub2f4\uc744 \uc694\uccad\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ubaa8\ub4e0 \uae30\uc5c5\uc8fc\ub294 \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uace0 \ub4f1\ub85d\ud558\uba70 \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \ub54c \uae30\uc5c5 \uad6c\uc870\ub97c \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5ec\ub7ec \uc720\ud615\uc758 \uae30\uc5c5 \uad6c\uc870\uac00 \uc788\uc73c\uba70, \uac01 \uad6c\uc870\ub294 \uc138\uae08, \uac1c\uc778 \ucc45\uc784, \ud30c\ud2b8\ub108\uc2ed, \ub4f1\ub85d \uc694\uac74\uc5d0 \uac01\uac01 \ub2e4\ub978 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \ubbf8\uad6d\uc5d0\uc11c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":20952,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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