{"id":27128,"date":"2026-07-22T14:30:00","date_gmt":"2026-07-22T18:30:00","guid":{"rendered":"https:\/\/songlawfirm.com\/?p=27128"},"modified":"2026-07-19T22:28:24","modified_gmt":"2026-07-20T02:28:24","slug":"week2-c-succ-ko","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/ko\/week2-c-succ-ko\/","title":{"rendered":"\uc7ac\uc0b0 \uc740\ub2c9 \uc774\ud63c \uc0ac\uac74 \u2014 Forensic Accounting\uc73c\ub85c \uacf5\uc815 \ubd84\ubc30 \ud655\ubcf4 \uc131\uacf5\uc0ac\ub840"},"content":{"rendered":"<div class=\"slf-article slf-week2-batch\">\n<p class=\"slf-eyebrow\" style=\"font-size:11px;letter-spacing:.3em;color:#98344A;font-weight:700;margin:0 0 8px;\">\uac00\uc871\ubc95 (\uc790\ub140 \uc591\uc721\uad8c) \u00b7 \uc1a1\ub85c\ud38c \uc131\uacf5\uc0ac\ub840<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">\uc758\ub8b0\uc778 \ud504\ub85c\ud30c\uc77c<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">40\ub300 \ud6c4\ubc18 \ud55c\uc778 \uc5ec\uc131 D\uc528\ub294 \ub274\uc800\uc9c0 \ubc84\uac90 \uce74\uc6b4\ud2f0\uc5d0 \uac70\uc8fc\ud558\uba70 15\ub144 \uacb0\ud63c \uc0dd\ud65c\uc744 \uc774\uc5b4 \uc654\uc2b5\ub2c8\ub2e4. \ub0a8\ud3b8 E\uc528\ub294 \ub274\uc695\u00b7\ub274\uc800\uc9c0\uc5d0\uc11c \ub2e4\uc218\uc758 \uc694\uc2dd\uc5c5 \ud504\ub79c\ucc28\uc774\uc988\uc640 \ubd80\ub3d9\uc0b0 \uc784\ub300\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \ud55c\uc778 \uc0ac\uc5c5\uac00\uc785\ub2c8\ub2e4. D\uc528\ub294 \uacb0\ud63c \ucd08\uae30\uc5d0\ub294 \ub0a8\ud3b8\uc758 \uc0ac\uc5c5 \ucd08\uae30 \uc790\uae08 \uc870\ub2ec\uacfc \ud68c\uacc4 \uc5c5\ubb34\ub97c \ub3c4\uc654\uc73c\ub098, \ub450 \uc790\ub140 \ucd9c\uc0b0 \uc774\ud6c4\uc5d0\ub294 \uac00\uc815\uc5d0 \uc804\ub150\ud574 \uc628 \uc804\uc5c5 \uc8fc\ubd80\uc600\uc2b5\ub2c8\ub2e4. \ud55c\uad6d\uc5b4\uc640 \uc601\uc5b4\ub97c \uad6c\uc0ac\ud558\uba70, \ubcc4\ub3c4\uc758 \uc18c\ub4dd\uc774\ub098 \uc740\ud589 \uacc4\uc88c\ub97c \ubcf4\uc720\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uacb0\ud63c \uae30\uac04 \ub3d9\uc548 \ud615\uc131\ub41c \uc790\uc0b0\uc740 \ub274\uc800\uc9c0 \uc8fc\ud0dd(mortgage \uc0c1\ud658 \uc911), \ub0a8\ud3b8 \uba85\uc758\uc758 \uc0ac\uc5c5\uccb4 \uc9c0\ubd84 3\uac1c, \ub274\uc695 \uc18c\uc7ac \uc784\ub300 \uc544\ud30c\ud2b8 2\uac1c, \uc740\ud1f4 \uacc4\uc88c(401k, IRA)\ub85c \ud30c\uc545\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">\uc0ac\uac74 \ubc30\uacbd<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">2\ub144 \uc804\ubd80\ud130 \ub0a8\ud3b8\uc758 \uc7a6\uc740 \ud574\uc678 \ucd9c\uc7a5\uacfc \uac1c\uc778 \uacc4\uc88c \uc811\uadfc \uc81c\ud55c\uc774 \uc774\uc5b4\uc84c\uace0, D\uc528\ub294 \ubd80\ubd80 \uad00\uacc4 \uc545\ud654 \uc18d\uc5d0\uc11c \uc774\ud63c\uc744 \uacb0\uc2ec\ud558\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ucd08\uae30 \uc0c1\ub2f4 \uc2dc\uc810\uc5d0 \ub0a8\ud3b8\uc774 \uc81c\ucd9c\ud55c \uc7ac\uc815 \uc2e0\uace0\uc11c(Case Information Statement, CIS)\uc5d0\ub294 \ubd80\ubd80 \uacf5\ub3d9 \uc790\uc0b0\uc774 \uc57d $2.8M\uc73c\ub85c \uae30\uc7ac\ub418\uc5b4 \uc788\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uadf8\ub7ec\ub098 D\uc528\ub294 \uacb0\ud63c \uae30\uac04 \uc911 \ub0a8\ud3b8\uc774 \ud64d\ucf69\u00b7\uc2f1\uac00\ud3ec\ub974 \uc740\ud589 \uacc4\uc88c\ub97c \uac1c\uc124\ud55c \uc0ac\uc2e4, \ubd80\ub3d9\uc0b0 \ub9e4\uac01 \ub300\uae08\uc774 \uc815\uc0b0\ub418\uc9c0 \uc54a\uc740 \uc815\ud669, \uc0ac\uc5c5\uccb4 \ub9e4\ucd9c\uc774 \uc138\ubb34 \uc2e0\uace0 \ub300\ube44 \ud6e8\uc52c \ub9ce\uc740 \uac83\uc73c\ub85c \ucd94\uc815\ub418\ub294 \uc815\ud669 \ub4f1\uc744 \uc758\uc2ec\ud558\uace0 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \ubc30\uc6b0\uc790\uc758 \uc7ac\uc0b0 \uc740\ub2c9(hidden assets) \uac00\ub2a5\uc131\uc744 \uac15\ud558\uac8c \uc6b0\ub824\ud55c D\uc528\ub294 \uc1a1\ub85c\ud38c\uc5d0 \uc0c1\ub2f4\uc744 \uc694\uccad\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">\ubc95\uc801 \uc7c1\uc810 \u00b7 NJ \ubc95\ub839<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub274\uc800\uc9c0 \uc774\ud63c\ubc95\uc740 \ubd80\ubd80 \uacf5\ub3d9 \uc7ac\uc0b0\uc758 \uacf5\ud3c9 \ubd84\ubc30(equitable distribution)\ub97c \uaddc\uc815\ud569\ub2c8\ub2e4(N.J.S.A. 2A:34-23.1). &quot;\uacf5\ud3c9&quot;\uc740 \ubc18\ub4dc\uc2dc 50:50 \uade0\ub4f1\uc744 \uc758\ubbf8\ud558\uc9c0 \uc54a\uc73c\uba70, \ubc95\uc6d0\uc740 16\uac1c \uc774\uc0c1\uc758 \uc694\uc18c(\ud63c\uc778 \uae30\uac04\u00b7\uae30\uc5ec\ub3c4\u00b7\uacbd\uc81c\uc801 \uc0c1\ud669 \ub4f1)\ub97c \uace0\ub824\ud558\uc5ec \ud310\ub2e8\ud569\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ud575\uc2ec \uc7c1\uc810\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uccab\uc9f8, \ubc30\uc6b0\uc790\uc758 \uc7ac\uc0b0 \uc740\ub2c9\uc774 \uc788\ub294 \uacbd\uc6b0, \uc740\ub2c9\ub41c \uc790\uc0b0\uc774 \uacf5\ub3d9 \uc790\uc0b0\uc5d0 \ud3b8\uc785\ub418\uc5b4\uc57c \ud558\uba70, \uc740\ub2c9 \uc790\uccb4\uac00 \ub2e4\ub978 \ubc30\uc6b0\uc790\uc5d0\uac8c \uc720\ub9ac\ud55c \ubd84\ubc30 \uc694\uc18c\uac00 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4(N.J.S.A. 2A:34-23.1(m)).<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub458\uc9f8, \uc0ac\uc5c5\uccb4 \uc9c0\ubd84\uc758 \ud3c9\uac00\ub294 \uc2dc\uc7a5 \uac00\uce58(market value)\u00b7\uc218\uc775 \ud750\ub984(cash flow)\u00b7\ube44\uc720\ub3d9 \uc790\uc0b0(non-marketable interest) \ud560\uc778\uc744 \uc885\ud569\uc801\uc73c\ub85c \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4. \uc18c\uc720 \ubc30\uc6b0\uc790\uac00 \uc0ac\uc5c5 \ud68c\uacc4\ub97c \ud1b5\uc81c\ud558\ub294 \uacbd\uc6b0 \ub9e4\ucd9c\u00b7\ube44\uc6a9 \uc870\uc791(under-reporting) \uc704\ud5d8\uc774 \ud07d\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc14b\uc9f8, \ub274\uc800\uc9c0 \uc774\ud63c \uc808\ucc28\uc758 \uc7ac\uc815 \uacf5\uac1c(discovery) \uaddc\uce59\uc740 \uad11\ubc94\uc704\ud569\ub2c8\ub2e4. \uc0c1\ub300\ubc29\uc758 \uc740\ud589 \uacc4\uc88c\u00b7\uc138\uae08 \uc2e0\uace0\uc11c\u00b7\uc2e0\uc6a9\uce74\ub4dc \uba85\uc138\uc11c\u00b7\ubd80\ub3d9\uc0b0 \ub4f1\uae30\u00b7\uc0ac\uc5c5\uccb4 \ud68c\uacc4 \uc7a5\ubd80\ub97c \uc18c\ud658\uc7a5(subpoena)\uc73c\ub85c \ud655\ubcf4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub137\uc9f8, \ud574\uc678 \uc790\uc0b0\uc758 \uacbd\uc6b0, \ubbf8\uad6d \uc2dc\ubbfc\u00b7\uc601\uc8fc\uad8c\uc790\ub294 FBAR(Foreign Bank Account Report) \ubc0f FATCA(Form 8938) \ubcf4\uace0 \uc758\ubb34\uac00 \uc788\uc73c\uba70, \uc774\ub97c \uc704\ubc18\ud55c \uacbd\uc6b0 IRS \uc870\uc0ac\u00b7\ud615\uc0ac \ucc98\ubc8c \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">\uc1a1\ub85c\ud38c \ub300\uc751 \uc804\ub7b5 \u2014 Forensic Accounting<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc1a1\ub85c\ud38c\uc740 \uc774\ud63c \ucd08\uae30 \ub2e8\uacc4\ubd80\ud130 \uc0ac\uac74\uc744 \uc7ac\uc0b0 \uc740\ub2c9 \uc0ac\uac74\uc73c\ub85c \uaddc\uc815\ud558\uace0 \ub2e4\uc74c \uc804\ub7b5\uc744 \uc2e4\ud589\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uccab\uc9f8, \uc989\uc2dc \uc774\ud63c \uc2e0\uccad\uc11c\uc640 \ud568\uaed8 \uc7ac\uc0b0 \ucc98\ubd84 \uae08\uc9c0 \uba85\ub839(automatic restraining orders)\uc744 \ud655\ubcf4\ud558\uc5ec \ub0a8\ud3b8\uc774 \uc790\uc0b0\uc744 \ucd94\uac00\ub85c \uc774\uc804\ud558\uc9c0 \ubabb\ud558\ub3c4\ub85d \ubd09\uc1c4\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub458\uc9f8, \ub274\uc800\uc9c0 \uc778\uc99d Forensic CPA(\uacf5\uc778 \ud68c\uacc4\uc0ac)\ub97c \uc0ac\uac74 \uc804\ubb38\uac00\ub85c \uc704\uc784\ud588\uc2b5\ub2c8\ub2e4. Forensic CPA\ub294 \uc774\ud63c \uc18c\uc1a1\uc5d0\uc11c \uc7ac\uc0b0 \ucd94\uc801\u00b7\ud3c9\uac00\u00b7\uc740\ub2c9 \uc790\uc0b0 \ud0d0\uc9c0\ub97c \uc804\ubb38\uc73c\ub85c \ud558\ub294 \uc804\ubb38\uac00\ub85c, \ubc95\uc815 \uc99d\uc5b8 \uc790\uaca9\uc744 \uac16\ucd94\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc14b\uc9f8, \uad11\ubc94\uc704\ud55c \ubb38\uc11c \uc18c\ud658\uc7a5(subpoena duces tecum)\uc744 \ubc1c\ubd80\ud588\uc2b5\ub2c8\ub2e4. \ub300\uc0c1\uc740 \ub0a8\ud3b8 \uba85\uc758\u00b7\uc0ac\uc5c5\uccb4 \uba85\uc758\uc758 \uad6d\ub0b4 \uc740\ud589 \uacc4\uc88c 5\ub144\uce58, \uc2e0\uc6a9\uce74\ub4dc \uba85\uc138\uc11c, \uc138\uae08 \uc2e0\uace0\uc11c(\uac1c\uc778\u00b7\uc0ac\uc5c5\uccb4\u00b7partnership), \ubd80\ub3d9\uc0b0 \ub4f1\uae30\u00b7\ub9e4\uac01 \uae30\ub85d, \uc0ac\uc5c5\uccb4 \ud68c\uacc4 \ud504\ub85c\uadf8\ub7a8(QuickBooks) \ub370\uc774\ud130 \ub4f1\uc774\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub137\uc9f8, \ub0a8\ud3b8\uc5d0\uac8c \uc7ac\uc0b0 \uc2e0\uace0\uc5d0 \ub300\ud55c \uc815\uc2dd \uc2ec\ubb38(deposition)\uc744 \uc2e4\uc2dc\ud558\uace0, \ub2f5\ubcc0 \ud6c4\uc5d0\ub294 \ub300\uc870 \uac80\uc99d\uc744 \ud1b5\ud574 \uc9c4\uc220\uc758 \uc77c\uad00\uc131\uc744 \uac80\ud1a0\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub2e4\uc12f\uc9f8, \ud574\uc678 \uc790\uc0b0 \ucd94\uc815\uc744 \uc704\ud574 \uad6d\uc81c \uc740\ud589 \uacc4\uc88c \uc870\ud68c \uc694\uccad(letter rogatory)\uacfc FBAR\u00b7FATCA \uc2e0\uace0 \uc774\ub825\uc744 IRS Freedom of Information Act\ub85c \ud655\uc778\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">\ucc98\ub9ac \uacfc\uc815 \ubc0f Timeline<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">1\uac1c\uc6d4\ucc28: \uc774\ud63c \uc2e0\uccad\uc11c \uc81c\ucd9c, \uc790\ub3d9 \ucc98\ubd84 \uae08\uc9c0 \uba85\ub839 \ubc1c\ud6a8. \uc0ac\uac74 \uc815\ubcf4 \uc2e0\uace0\uc11c(CIS) \uad50\ud658.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">2-3\uac1c\uc6d4\ucc28: Forensic CPA \uc704\uc784. \ucd08\uae30 \ubb38\uc11c \uc694\uccad\uc11c(document request) \ubc1c\ubd80.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">4-6\uac1c\uc6d4\ucc28: \uc740\ud589 \uc18c\ud658\uc7a5 \uc751\ub2f5 \uc218\ub839. \ub0a8\ud3b8 \uba85\uc758 \uad6d\ub0b4 \uacc4\uc88c\uc5d0\uc11c \uc54c\ub824\uc9c0\uc9c0 \uc54a\uc740 2\uac1c\uc758 \uacc4\uc88c \ubc1c\uacac. \ud64d\ucf69 \uacc4\uc88c\ub85c 3\ub144\uac04 \uc57d $650K \uc774\uccb4 \ud655\uc778.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">7-9\uac1c\uc6d4\ucc28: \ub0a8\ud3b8 \uc2ec\ubb38(deposition). \uc0ac\uc5c5\uccb4 \ud68c\uacc4\uc7a5\ubd80 \ubd84\uc11d \uacb0\uacfc, \uc694\uc2dd\uc5c5 \ud504\ub79c\ucc28\uc774\uc988 3\uacf3\uc5d0\uc11c \ud604\uae08 \ub9e4\ucd9c \uc57d $450K\uc774 \uc138\uae08 \uc2e0\uace0\uc11c\uc5d0\uc11c \ub204\ub77d\ub41c \uc815\ud669 \ud655\uc778. \ubd80\ub3d9\uc0b0 \uc784\ub300 \uc18c\ub4dd \uc2e0\uace0 \ubbf8\ub2ec \uc57d $180K \ud655\uc778.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">10-11\uac1c\uc6d4\ucc28: Forensic CPA \ucd5c\uc885 \ubcf4\uace0\uc11c \uc644\uc131. \uc740\ub2c9 \uc790\uc0b0 \ucd1d\uc561 \uc57d $1.2M \ucd94\uc815 (\ucd08\uae30 \uc2e0\uace0 $2.8M \u2192 \uc2e4\uc81c \uacf5\ub3d9 \uc790\uc0b0 \uc57d $4.0M).<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">12-13\uac1c\uc6d4\ucc28: \uc870\uc815(mediation) \uc9c4\ud589. \ub0a8\ud3b8 \uce21 \ucd08\uae30 \uc81c\uc548 \uac70\ubd80. \ubc95\uc815 \uacf5\ud310 \uc900\ube44.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">14\uac1c\uc6d4\ucc28: \uacf5\ud310 \uac1c\uc2dc \uc9c1\uc804 \ub0a8\ud3b8 \uce21\uc774 \ud611\uc0c1 \uc7ac\uac1c. Forensic CPA \ubcf4\uace0\uc11c\ub97c \uadfc\uac70\ub85c \uc790\uc0b0 \uc7ac\ud3c9\uac00 \ud569\uc758.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">\uacb0\uacfc<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">D\uc528\ub294 \uc7ac\ud3c9\uac00\ub41c \uacf5\ub3d9 \uc790\uc0b0 \uc57d $4.0M\uc758 55% \uc0c1\ub2f9\uc778 \uc57d $2.2M\uc744 \ud655\ubcf4\ud588\uc2b5\ub2c8\ub2e4. \ucd08\uae30 \uc2e0\uace0 \uae30\uc900 \ub0a8\ud3b8 \uce21 \uc81c\uc548\uc561(\uc57d $1.05M)\uc758 2\ubc30 \uc774\uc0c1\uc785\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uad6c\uccb4 \ubc30\ubd84: \ub274\uc800\uc9c0 \uc8fc\ud0dd \uc18c\uc720\uad8c \uc774\uc804, \uc740\ud1f4 \uacc4\uc88c\uc758 QDRO(Qualified Domestic Relations Order) \ubd84\ud560, \ub0a8\ud3b8 \uba85\uc758 \uc784\ub300 \ubd80\ub3d9\uc0b0 \uc911 1\uac1c \uc774\uc804, \ud604\uae08\u00b7\uc8fc\uc2dd \uc815\uc0b0\uae08 \uc9c0\uae09, \uc790\ub140 \uc591\uc721\ube44\u00b7\ubc30\uc6b0\uc790 \ubd80\uc591\ub8cc(alimony) \ubcc4\ub3c4 \ud655\uc815.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub610\ud55c \ub0a8\ud3b8\uc774 \uc138\ubb34 \uc2e0\uace0\ub97c \uc815\uc815\ud558\uace0 \ubbf8\uc2e0\uace0 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uae08\u00b7\uc5f0\ubc29 \ubc8c\uae08\uc744 \ubcc4\ub3c4 \ubd80\ub2f4\ud558\ub294 \uc870\uac74\uc774 \ud3ec\ud568\ub418\uc5c8\uc2b5\ub2c8\ub2e4. IRS\u00b7\uc8fc \uad6d\uc138\uccad\uacfc\uc758 \uc0ac\ud6c4 \uc870\uc815\uc740 \ub0a8\ud3b8 \uac1c\uc778 \ucc45\uc784\uc785\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">\uc2dc\uc0ac\uc810 \u00b7 \uad50\ud6c8<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uccab\uc9f8, \ubc30\uc6b0\uc790\uac00 \uc0ac\uc5c5\uccb4\ub97c \uc18c\uc720\u00b7\uc6b4\uc601\ud558\uac70\ub098 \ud574\uc678 \uc790\uc0b0\uc774 \uc788\ub294 \uc774\ud63c \uc0ac\uac74\uc740 \ubc18\ub4dc\uc2dc \ucd08\uae30\ubd80\ud130 Forensic CPA \uc704\uc784\uc744 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc778 CIS \uc81c\ucd9c\ub9cc\uc73c\ub85c\ub294 \uc2e4\uc81c \uc790\uc0b0\uc758 \uc804\ubaa8\uac00 \ub4dc\ub7ec\ub098\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub458\uc9f8, \ubcc4\uac70 \uc9c1\uc804\u00b7\uc9c1\ud6c4\uc758 \uacc4\uc88c \uc774\uccb4\u00b7\ubd80\ub3d9\uc0b0 \ub9e4\uac01\u00b7\uc0ac\uc5c5\uccb4 \uc7ac\ud3b8 \uae30\ub85d\uc740 \ubc18\ub4dc\uc2dc \ud655\ubcf4\ud558\uc2ed\uc2dc\uc624. \uc740\ub2c9\uc758 \uacb0\uc815\uc801 \uc99d\uac70\uac00 \ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc14b\uc9f8, \uc774\ud63c \uc18c\uc1a1 \ucd08\uae30\uc5d0 \uc790\ub3d9 \ucc98\ubd84 \uae08\uc9c0 \uba85\ub839\uc744 \ud655\ubcf4\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \uc774 \uba85\ub839 \uc704\ubc18\uc740 \ubc95\uc815 \ubaa8\uc695(contempt) \ubc0f \ubd84\ubc30 \ud310\ub2e8\uc5d0\uc11c \uc2ec\uac01\ud55c \ubd80\uc815 \uc694\uc778\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub137\uc9f8, \ubc30\uc6b0\uc790 \uba85\uc758\uc758 \uc0ac\uc5c5\uccb4\uac00 \uc788\uace0 \uacb0\ud63c \uae30\uac04 \uc911 \uc131\uc7a5\ud55c \uacbd\uc6b0, \uadf8 \uc0ac\uc5c5\uccb4\uc758 \uc2dc\uc7a5 \uac00\uce58\ub294 \uacf5\ub3d9 \uc790\uc0b0\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc18c\uc720 \ubc30\uc6b0\uc790\uc758 \uac1c\uc778 \uba85\uc758\ub77c\ub3c4 \uacb0\ud63c \uae30\uac04 \uc911 \ud615\uc131\ub41c \ubd80\ubd84(active appreciation)\uc740 \ubd84\ubc30 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub2e4\uc12f\uc9f8, \uad6d\uc81c \uc790\uc0b0\u00b7\ud574\uc678 \uc774\uccb4\uac00 \uc788\ub294 \uacbd\uc6b0 \ubc18\ub4dc\uc2dc \uad6d\uc81c\ubc95\u00b7\uc774\ubbfc\ubc95\u00b7\uc138\ubc95\uc5d0 \uc815\ud1b5\ud55c \uc885\ud569 \ub85c\ud38c\uacfc \ud611\ub825\ud574\uc57c \ud569\ub2c8\ub2e4. FBAR\u00b7FATCA \uc704\ubc18, IRS \uc870\uc0ac \uc704\ud5d8, \uc790\uc0b0 \uc774\uc804 \uc2dc \uc774\ubbfc \uc2e0\ubd84\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5 \ub4f1 \ub2e4\uce35\uc801 \uc774\uc288\uac00 \uc5bd\ud600 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ud55c\uad6d\uc5b4\ub85c \uc9c1\uc811 \uc18c\ud1b5 \uac00\ub2a5\ud55c \uc774\uc911 \uc5b8\uc5b4 \ubcc0\ud638\uc0ac\uc640 \uad6d\uc81c \uc790\uc0b0 \ucd94\uc801 \uacbd\ud5d8\uc774 \uc788\ub294 \ub85c\ud38c\uc774 \uc774\ub7f0 \uc720\ud615 \uc0ac\uac74\uc758 \ud544\uc218 \uc694\uac74\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"slf-contact-block\" style=\"background:#fafaf7;border-left:4px solid #98344A;padding:24px 26px;margin:36px 0 24px;border-radius:6px;\">\n<p style=\"margin:0 0 8px;font-size:14px;letter-spacing:.2em;color:#98344A;font-weight:700;\">SONG LAW FIRM \u00b7 \uc1a1\ub85c\ud38c<\/p>\n<p style=\"margin:0 0 12px;font-size:18px;color:#1a1a1a;font-weight:700;\">\ube44\uc2b7\ud55c \uc0ac\uac74\uc744 \uacaa\uace0 \uacc4\uc2dc\ub2e4\uba74 \uc9c0\uae08 \uc0c1\ub2f4\ubc1b\uc73c\uc138\uc694.<\/p>\n<p style=\"margin:0;font-size:15px;color:#333;line-height:1.7;\">\n\ud83d\udcde <strong>201.461.0031<\/strong> &nbsp;\u00b7&nbsp; \u2709 <a aria-label=\"Email mail@songlawfirm.com\" href=\"mailto:mail@songlawfirm.com\" style=\"color:#98344A;text-decoration:none;\">mail@songlawfirm.com<\/a> &nbsp;\u00b7&nbsp; \ud83c\udf10 <a href=\"https:\/\/songlawfirm.com\" style=\"color:#98344A;text-decoration:none;\">songlawfirm.com<\/a><br \/>\n\ud83d\udccd Parker Plaza, 400 Kelby Street, Suite 1900, Fort Lee, NJ 07024<\/p>\n<\/div>\n<div class=\"slf-disclaimer\" style=\"margin:32px 0 8px;padding:16px 18px;background:#f5f5f2;border:1px solid #e5e5e2;border-radius:4px;font-size:12.5px;line-height:1.65;color:#555;\">\n<strong style=\"color:#333;\">\uba74\ucc45 \uace0\uc9c0<\/strong> &middot; \ubcf8 \uc131\uacf5\uc0ac\ub840\ub294 \uc1a1\ub85c\ud38c\uc774 \uc2e4\uc81c \ucc98\ub9ac\ud55c \uc0ac\uac74\uc744 \ubc14\ud0d5\uc73c\ub85c \uc7ac\uad6c\uc131\ub418\uc5c8\uc73c\uba70, \uc758\ub8b0\uc778 \uac1c\uc778\uc815\ubcf4 \ubcf4\ud638\ub97c \uc704\ud574 \uc774\ub984\u00b7\uad6d\uc801\u00b7\uc18c\uc18d\u00b7\uad6c\uccb4\uc801 \uc77c\uc815 \ub4f1 \ubaa8\ub4e0 \uc2dd\ubcc4 \uc815\ubcf4\ub294 \uc775\uba85\ud654\u00b7\uc77c\ubc18\ud654 \ucc98\ub9ac\ub418\uc5c8\uc2b5\ub2c8\ub2e4. NJ Rules of Professional Conduct 7.1\uc5d0 \ub530\ub77c \uacfc\uac70\uc758 \uacb0\uacfc\uac00 \ub3d9\uc77c\ud55c \uacb0\uacfc\ub97c \ubcf4\uc7a5\ud558\uc9c0 \uc54a\uc73c\uba70, \uc0ac\uac74 \uacb0\uacfc\ub294 \uc0ac\uc2e4\uad00\uacc4\u00b7\uc99d\uac70\u00b7\uc815\ucc45 \ubcc0\uacbd \ub4f1\uc5d0 \ub530\ub77c \ud06c\uac8c \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uc790\ub8cc\uc758 \uac8c\uc7ac\uac00 \ubcc0\ud638\uc0ac\u2013\uc758\ub8b0\uc778 \uad00\uacc4\ub97c \ud615\uc131\ud558\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \uad6c\uccb4\uc801 \uc0ac\uac74\uc740 \ubc18\ub4dc\uc2dc \uc790\uaca9\uc744 \uac16\ucd98 \ubcc0\ud638\uc0ac\uc640 \uc9c1\uc811 \uc0c1\ub2f4\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/div>\n<\/div>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"Article\", \"headline\": \"\uc7ac\uc0b0 \uc740\ub2c9 \uc774\ud63c \uc0ac\uac74 \u2014 Forensic Accounting\uc73c\ub85c \uacf5\uc815 \ubd84\ubc30 \ud655\ubcf4 \uc131\uacf5\uc0ac\ub840\", \"description\": \"\uc758\ub8b0\uc778 \ud504\ub85c\ud30c\uc77c 40\ub300 \ud6c4\ubc18 \ud55c\uc778 \uc5ec\uc131 D\uc528\ub294 \ub274\uc800\uc9c0 \ubc84\uac90 \uce74\uc6b4\ud2f0\uc5d0 \uac70\uc8fc\ud558\uba70 15\ub144 \uacb0\ud63c \uc0dd\ud65c\uc744 \uc774\uc5b4 \uc654\uc2b5\ub2c8\ub2e4. \ub0a8\ud3b8 E\uc528\ub294 \ub274\uc695\u00b7\ub274\uc800\uc9c0\uc5d0\uc11c \ub2e4\uc218\uc758 \uc694\uc2dd\uc5c5 \ud504\ub79c\ucc28\uc774\uc988\uc640 \ubd80\ub3d9\uc0b0 \uc784\ub300\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \ud55c\uc778 \uc0ac\uc5c5\uac00\uc785\ub2c8\ub2e4. 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