{"id":27332,"date":"2026-07-31T08:30:00","date_gmt":"2026-07-31T12:30:00","guid":{"rendered":"https:\/\/songlawfirm.com\/?p=27332"},"modified":"2026-07-29T16:51:16","modified_gmt":"2026-07-29T20:51:16","slug":"week3-e-col-ko","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/ko\/week3-e-col-ko\/","title":{"rendered":"NJ LLC \ud615\uc131 \u2014 Single-Member vs Multi-Member \uc138\ubb34\u00b7\ubc95\uc801 \ucc28\uc774 \uc644\ubcbd \uc815\ub9ac"},"content":{"rendered":"<div class=\"slf-article slf-round3 slf-business slf-column\">\n<p class=\"slf-eyebrow\" style=\"font-size:11px;letter-spacing:.3em;color:#98344A;font-weight:700;margin:0 0 8px;\">BUSINESS &amp; M&amp;A \u00b7 \ube44\uc988\ub2c8\uc2a4\ubc95 \u00b7 \ubc95\ub960 \uce7c\ub7fc<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub274\uc800\uc9c0\uc5d0\uc11c LLC(Limited Liability Company)\ub97c \uc124\ub9bd\ud560 \ub54c \uac00\uc7a5 \uba3c\uc800 \uacb0\uc815\ud574\uc57c \ud560 \uc0ac\ud56d \uc911 \ud558\ub098\ub294 \ub2e8\uc77c \uba64\ubc84(Single-Member LLC, \uc774\ud558 SMLLC)\ub85c \uac08\uc9c0, \uc544\ub2c8\uba74 \ub2e4\uc911 \uba64\ubc84(Multi-Member LLC, \uc774\ud558 MMLLC)\ub85c \uac08\uc9c0\uc785\ub2c8\ub2e4. \uc774 \uc120\ud0dd\uc740 \ub2e8\uc21c\ud788 \uc18c\uc720\uc790 \uc218\uc758 \ubb38\uc81c\uac00 \uc544\ub2c8\ub77c \uc5f0\ubc29 \uc138\ubb34 \ubd84\ub958, NJ \uc8fc \uc138\uae08, \ucc45\uc784 \ubcf4\ud638 \ubc94\uc704, \uc6b4\uc601\uacc4\uc57d(Operating Agreement)\uc758 \ud544\uc218 \uc870\ud56d\uae4c\uc9c0 \uad11\ubc94\uc704\ud55c \uc2e4\ubb34 \uacb0\uacfc\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4. \ubcf8 \uce7c\ub7fc\uc740 New Jersey Revised Uniform LLC Act(N.J.S.A. 42:2C-1 \uc774\ud558)\uc640 IRC \u00a7 7701 check-the-box \uaddc\uc815\uc744 \ucd95\uc73c\ub85c \ub450 \uad6c\uc870\ub97c \ube44\uad50\ud569\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">NJ LLC \uac1c\uc694<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">NJ RULLCA\ub294 2013\ub144 \uc774\ud6c4 \ub274\uc800\uc9c0\uc5d0\uc11c \uc0c8\ub85c \uc124\ub9bd\ub418\ub294 \ubaa8\ub4e0 LLC\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc720\ud55c\ucc45\uc784(limited liability)\uc744 \ud1b5\ud574 \uad6c\uc131\uc6d0\uc758 \uac1c\uc778 \uc790\uc0b0\uc744 \ud68c\uc0ac \ucc44\ubb34\ub85c\ubd80\ud130 \ubd84\ub9ac\ud558\ub418, \uc138\ubb34 \uc0c1\uc73c\ub85c\ub294 \ud30c\ud2b8\ub108\uc2ed \ub610\ub294 disregarded entity\ub85c \ucde8\uae09\ub418\uc5b4 \uc774\uc911\uacfc\uc138(double taxation)\ub97c \ud53c\ud560 \uc218 \uc788\ub294 \ud558\uc774\ube0c\ub9ac\ub4dc \uad6c\uc870\uc785\ub2c8\ub2e4. \uc124\ub9bd\uc740 Certificate of Formation(Form NJ-REG \ubc0f L-102)\uc744 NJ Division of Revenue and Enterprise Services\uc5d0 \uc81c\ucd9c\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">SMLLC vs MMLLC \uac1c\ub150 \ucc28\uc774<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">SMLLC\ub294 \uc18c\uc720\uc790\uac00 \ud55c \uba85(\uac1c\uc778 \ub610\ub294 \ubc95\uc778)\uc778 LLC\uc785\ub2c8\ub2e4. \uc2e4\ubb34\uc0c1 \ucc3d\uc5c5\uc790\uac00 \ucd08\uae30 \uc0ac\uc5c5 \ud655\uc7a5 \ubd80\ub2f4\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \ub2e8\ub3c5 \uacb0\uc815 \uad6c\uc870\ub97c \uc720\uc9c0\ud558\ub824 \ud560 \ub54c \uc120\ud638\ub429\ub2c8\ub2e4. MMLLC\ub294 \ub450 \uba85 \uc774\uc0c1\uc758 \uad6c\uc131\uc6d0\uc774 \uc9c0\ubd84\uc744 \ub098\ub220 \uac00\uc9c4 \uad6c\uc870\ub85c, \ud30c\ud2b8\ub108\uc2ed\uacfc \ub3d9\uc77c\ud55c \uc138\ubb34 \ucde8\uae09\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uad6c\uc131\uc6d0\uc774 \ubc30\uc6b0\uc790 \ub450 \uba85\uc774\ub77c \ud558\ub354\ub77c\ub3c4 NJ\ub294 \uc6d0\uce59\uc801\uc73c\ub85c MMLLC\ub85c \ucde8\uae09\ud569\ub2c8\ub2e4(\uc5f0\ubc29\uacfc \ub2ec\ub9ac community property \uc8fc \uc608\uc678 \uc5c6\uc74c).<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc5f0\ubc29 \uc138\ubb34 \u2014 Disregarded Entity vs Partnership<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">IRC \u00a7 7701(a)(2) \ubc0f \u00a7 301.7701-3\uc758 check-the-box \uaddc\uc815\uc5d0 \ub530\ub77c SMLLC\ub294 \ubcc4\ub3c4 \uc120\ud0dd\uc774 \uc5c6\uc73c\uba74 disregarded entity\ub85c \ubd84\ub958\ub418\uba70, \uc18c\uc720\uc790\uc758 \uac1c\uc778 \uc138\ubb34 \uc2e0\uace0\uc11c(Schedule C \ub610\ub294 E)\uc5d0 \uc0ac\uc5c5 \uc190\uc775\uc774 \ud1b5\uacfc\ub429\ub2c8\ub2e4. MMLLC\ub294 \uae30\ubcf8\uc801\uc73c\ub85c partnership\uc73c\ub85c \ubd84\ub958\ub418\uc5b4 Form 1065 \ubc0f \uac01 \uad6c\uc131\uc6d0 K-1 \ubc1c\ud589\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \ud544\uc694\uc2dc Form 8832 \ub610\ub294 2553\uc744 \ud1b5\ud574 S-Corp \ub610\ub294 C-Corp \uacfc\uc138\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc73c\ub098, LLC \ud615\uc2dd \uc790\uccb4\ub294 \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">NJ \uc8fc \uc138\uae08 \u2014 CBT vs BAIT<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">NJ\ub294 pass-through \uc0ac\uc5c5\uccb4(\ub300\ubd80\ubd84\uc758 LLC)\uc5d0 \ub300\ud574 \ubcc4\ub3c4 CBT(Corporation Business Tax)\ub97c \ubd80\uacfc\ud558\uc9c0 \uc54a\ub294 \uac83\uc774 \uc6d0\uce59\uc774\ub098, 2021\ub144 \ub3c4\uc785\ub41c Business Alternative Income Tax(BAIT, N.J.S.A. 54A:12-1 \uc774\ud558)\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. BAIT\ub97c elect\ud558\uba74 LLC \ucc28\uc6d0\uc5d0\uc11c entity-level \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uace0, \uad6c\uc131\uc6d0\uc740 \uac1c\uc778 \uc138\ubb34\uc5d0\uc11c \uc0c1\uc751\ud558\ub294 credit\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc5f0\ubc29 SALT deduction \uc0c1\ud55c($10,000) \uc6b0\ud68c\ub97c \uc704\ud55c \uc2e4\uc9c8\uc801 \uc218\ub2e8\uc774\uba70, \ub2e4\uc911 \uba64\ubc84 \uad6c\uc870\uc5d0\uc11c \ud2b9\ud788 \uc720\ub9ac\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. Elect\ub294 \ub9e4\ub144 3\uc6d4 15\uc77c\uae4c\uc9c0 \uc628\ub77c\uc778\uc73c\ub85c \uc81c\ucd9c\ud574\uc57c \ud558\uba70, \ud55c \ubc88 elect\ud558\uba74 \ucde8\uc18c\ub3c4 \ub9e4\ub144 \uac31\uc2e0\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">\ucc45\uc784 \ubcf4\ud638(Liability Protection) \ucc28\uc774<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc6d0\uce59\uc801\uc73c\ub85c SMLLC\uc640 MMLLC \ubaa8\ub450 \uc720\ud55c\ucc45\uc784\uc744 \uc81c\uacf5\ud558\uc9c0\ub9cc, \uc2e4\ubb34\uc5d0\uc11c\ub294 SMLLC\uc758 charging order \ubcf4\ud638\uac00 \uc0c1\ub300\uc801\uc73c\ub85c \uc57d\ud560 \uc218 \uc788\ub2e4\ub294 \uc8fc \ubcc4 \ud310\ub840\uac00 \uc874\uc7ac\ud569\ub2c8\ub2e4. \ud2b9\ud788 \ucc44\uad8c\uc790\uac00 SMLLC \uc9c0\ubd84\uc5d0 \ub300\ud574 \uac15\uc81c\uc9d1\ud589\uc744 \uc2dc\ub3c4\ud560 \ub54c, \uc77c\ubd80 \uc8fc\uc5d0\uc11c\ub294 \uc0ac\uc2e4\uc0c1 \uc18c\uc720\uc790 \uac1c\uc778 \ucc44\ubb34\uc758 \ud68c\uc218 \uc218\ub2e8\uc73c\ub85c \ud65c\uc6a9\ub420 \uc5ec\uc9c0\uac00 \uc788\ub2e4\ub294 \uc9c0\uc801\uc774 \uc788\uc5b4 \uc654\uc2b5\ub2c8\ub2e4. NJ\ub294 charging order\ub97c \uc720\uc77c\ud55c(exclusive) \ucc44\uad8c\uc790 \uad6c\uc81c \uc218\ub2e8\uc73c\ub85c \uc778\uc815\ud558\ub294 \ud3b8\uc774\uc9c0\ub9cc, \uc790\uc0b0 \ubcf4\ud638 \uad00\uc810\uc5d0\uc11c \ub2e8\uc77c \uc790\uc0b0\u00b7\ub2e8\uc77c \uba64\ubc84 \uad6c\uc870\ub294 \uad00\ud1b5(veil piercing) \ub9ac\uc2a4\ud06c\uac00 \uc0c1\ub300\uc801\uc73c\ub85c \ud07d\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">Operating Agreement \ud544\uc218 \uc870\ud56d<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">MMLLC\ub294 \ubc18\ub4dc\uc2dc \uc11c\uba74 \uc6b4\uc601\uacc4\uc57d\uc744 \ub450\uc5b4 \uc9c0\ubd84 \ube44\uc728, \uc774\uc775\u00b7\uc190\uc2e4 \ubd84\ubc30, \uad00\ub9ac \uad6c\uc870(member-managed vs manager-managed), \uc2e0\uaddc \uad6c\uc131\uc6d0 \ucd94\uac00\u00b7\ud0c8\ud1f4, \uc0ac\ub9dd\u00b7\uc774\ud63c\u00b7\ud30c\uc0b0 \uc2dc \uc9c0\ubd84 \ucc98\ub9ac(buyout formula), tie-breaker \uc870\ud56d \ub4f1\uc744 \uba85\uc2dc\ud574\uc57c \ubd84\uc7c1\uc744 \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. SMLLC\uc758 \uacbd\uc6b0\uc5d0\ub3c4 \uc6b4\uc601\uacc4\uc57d\uc744 \ub450\uba74 \uc18c\uc720\uc790 \uac1c\uc778\uacfc \uc0ac\uc5c5\uccb4 \ubd84\ub9ac \uadfc\uac70\ub97c \uac15\ud654\ud558\uc5ec \uad00\ud1b5 \ub9ac\uc2a4\ud06c\ub97c \uc904\uc774\uace0, \uc740\ud589 \uacc4\uc88c \uac1c\uc124\u00b7\uc778\uac00 \uc2e0\uccad \uc2dc \uc694\uad6c\ub418\ub294 \ubb38\uc11c \uc694\uac74\uc744 \ucda9\uc871\ud569\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">SMLLC\ub97c MMLLC\ub85c \uc804\ud658<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ucc3d\uc5c5 \ucd08\uae30\uc5d0 SMLLC\ub85c \ucd9c\ubc1c\ud588\ub2e4\uac00 \ud30c\ud2b8\ub108\ub97c \uc601\uc785\ud558\uac70\ub098 \uc790\uae08 \uc720\uce58\ub97c \uc704\ud574 \uc9c0\ubd84\uc744 \ub098\ub204\ub294 \uc0ac\ub840\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \uc0c1 SMLLC\uc5d0 \ub450 \ubc88\uc9f8 \uad6c\uc131\uc6d0\uc774 \ucd94\uac00\ub418\uba74 \uadf8 \uc2dc\uc810\ubd80\ud130 \uc790\ub3d9\uc73c\ub85c partnership\uc73c\ub85c \uc7ac\ubd84\ub958\ub418\uba70(IRS Rev. Rul. 99-5), \ud30c\ud2b8\ub108\uc2ed \uc138\ubb34 \uc2e0\uace0 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ubc18\ub300\ub85c MMLLC\uc758 \ud55c \uad6c\uc131\uc6d0\uc774 \ub098\uba38\uc9c0 \uc9c0\ubd84\uc744 \uc804\ub7c9 \uc778\uc218\ud558\uba74 partnership\uc774 \uc790\ub3d9 \ud574\uc0b0\ub418\uc5b4 disregarded entity\ub85c \uc7ac\ubd84\ub958\ub429\ub2c8\ub2e4(Rev. Rul. 99-6). \uac01 \uc804\ud658 \uc2dc\uc810\uc740 \ud68c\uacc4\uc5f0\ub3c4, \uc790\uc0b0 basis, \uc7a0\uc7ac\uc801 \uc778\uc2dd \uc190\uc775\uc5d0 \uc601\ud5a5\uc744 \uc8fc\ubbc0\ub85c \uc0ac\uc804 \uacc4\ud68d\uc774 \ud544\uc218\uc785\ub2c8\ub2e4.<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;\">\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ubc30\uc6b0\uc790 \ub450 \uba85\uc774 \uc18c\uc720\ud558\uba74 SMLLC\uc778\uac00\uc694? NJ\ub294 \uc6d0\uce59\uc801\uc73c\ub85c MMLLC\ub85c \ucde8\uae09\ud558\uba70, \uc5f0\ubc29\ub3c4 non-community property \uc8fc\uc5d0\uc11c\ub294 MMLLC\uc785\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">BAIT\ub97c elect\ud558\uba74 \ud56d\uc0c1 \uc720\ub9ac\ud55c\uac00\uc694? SALT \uc0c1\ud55c\uc744 \ucd08\uacfc\ud558\ub294 \uc18c\ub4dd\uc774 \uc788\uace0 \uad6c\uc131\uc6d0 \uc804\uc6d0\uc774 elect\uc5d0 \ub3d9\uc758\ud558\ub294 \uacbd\uc6b0 \uc720\ub9ac\ud558\ub098, \uac1c\ubcc4 \uc138\ubb34 \ud504\ub85c\ud30c\uc77c \uac80\ud1a0\uac00 \ud544\uc218\uc785\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc6b4\uc601\uacc4\uc57d \uc5c6\uc774\ub3c4 LLC\uac00 \uc720\ud6a8\ud55c\uac00\uc694? NJ RULLCA \ud558\uc5d0\uc11c\ub294 \uc720\ud6a8\ud558\ub098 default rule\uc774 \uc801\uc6a9\ub418\uc5b4 \uc608\uce21 \ubd88\uac00\ub2a5\ud55c \ubd84\uc7c1 \uacb0\uacfc\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ubcf8 \uce7c\ub7fc\uc740 \uc77c\ubc18 \ubc95\ub960 \uc815\ubcf4 \uc548\ub0b4\uc774\uba70, \uad6c\uccb4 \uc0ac\uc5c5 \uad6c\uc870 \uacb0\uc815\uc740 \uc790\uaca9\uc744 \uac16\ucd98 \ubcc0\ud638\uc0ac \ubc0f \uc138\ubb34 \uc804\ubb38\uac00\uc640\uc758 \ucd08\uae30 \uc0c1\ub2f4\uc744 \ud1b5\ud574 \uc9c4\ud589\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. NJ RPC 7.1\uc5d0 \ub530\ub77c \ubcf8 \uc815\ubcf4\uac00 \ud2b9\uc815 \uacb0\uacfc\ub97c \ubcf4\uc7a5\ud558\uc9c0 \uc54a\uc2b5\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;\">\ucd08\uae30 \uc0c1\ub2f4\uc744 \uc608\uc57d\ud558\uc138\uc694.<\/p>\n<p style=\"margin:0;font-size:15px;color:#333;line-height:1.7;\">\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 \/>\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;\"><strong style=\"color:#333;\">\uba74\ucc45 \uace0\uc9c0<\/strong> \u00b7 NJ Rules of Professional Conduct 7.1\uc5d0 \ub530\ub77c \uacfc\uac70 \uacb0\uacfc\uac00 \ub3d9\uc77c \uacb0\uacfc\ub97c \ubcf4\uc7a5\ud558\uc9c0 \uc54a\uc73c\uba70, \uac1c\ubcc4 \uc0ac\uac74\uc758 \uacb0\uacfc\ub294 \uc0ac\uc2e4\uad00\uacc4\u00b7\uc99d\uac70\u00b7\ud310\ub840\u00b7\uc815\ucc45 \ubcc0\uacbd \ub4f1\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \ubcf8 \uc790\ub8cc\ub294 \ubc95\ub960 \uc815\ubcf4\uc774\uba70 \uc790\ubb38\uc774 \uc544\ub2c8\uace0, \uac8c\uc7ac\ub9cc\uc73c\ub85c \ubcc0\ud638\uc0ac\u2013\uc758\ub8b0\uc778 \uad00\uacc4\uac00 \ud615\uc131\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uad6c\uccb4 \uc0ac\uac74\uc740 \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\": \"NJ LLC \ud615\uc131 \u2014 Single-Member vs Multi-Member \uc138\ubb34\u00b7\ubc95\uc801 \ucc28\uc774 \uc644\ubcbd \uc815\ub9ac\", \"description\": \"NJ LLC \ucc3d\uc5c5 \uc2dc SMLLC\uc640 MMLLC\uc758 \uc5f0\ubc29 \uc138\ubb34(disregarded entity vs partnership), NJ CBT\u00b7BAIT \uc120\ud0dd, \ucc45\uc784 \ubcf4\ud638, \uc6b4\uc601\uacc4\uc57d \ud544\uc218 \uc870\ud56d\uae4c\uc9c0 \uc2e4\ubb34\uc790 \uad00\uc810\uc5d0\uc11c \uc815\ub9ac. \uc1a1\ub85c\ud38c \ucd08\uae30 \uc0c1\ub2f4.\", \"datePublished\": \"2026-07-31T08:30:00\", \"author\": {\"@type\": \"Organization\", \"name\": \"Song Law Firm\"}, \"publisher\": {\"@type\": \"LegalService\", \"name\": \"Song Law Firm\", \"url\": \"https:\/\/songlawfirm.com\", \"telephone\": \"+1-201-461-0031\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"400 Kelby Street, Suite 1900\", \"addressLocality\": \"Fort Lee\", \"addressRegion\": \"NJ\", \"postalCode\": \"07024\", \"addressCountry\": \"US\"}, \"areaServed\": [\"NJ\", \"NY\"]}, \"inLanguage\": \"ko-KR\"}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BUSINESS &amp; 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