{"id":27466,"date":"2026-08-04T10:00:00","date_gmt":"2026-08-04T14:00:00","guid":{"rendered":"https:\/\/songlawfirm.com\/?p=27466"},"modified":"2026-08-04T10:00:00","modified_gmt":"2026-08-04T14:00:00","slug":"hnw-divorce-cross-border-2026-08-ko","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/ko\/hnw-divorce-cross-border-2026-08-ko\/","title":{"rendered":"\uace0\uc790\uc0b0(HNW) \uc774\ud63c \u2014 \uad6d\uacbd \ub118\ub294 \uc790\uc0b0\uacfc \uc0ac\uc5c5\uccb4 \uc9c0\ubd84 \uacf5\uc815 \ubd84\ud560"},"content":{"rendered":"<div class=\"slf-article slf-family-success\">\n<p class=\"slf-eyebrow\" style=\"font-size:11px;letter-spacing:.3em;color:#98344A;font-weight:700;margin:0 0 8px;\">FAMILY LAW \u00b7 \uc1a1\ub85c\ud38c \uc131\uacf5\uc0ac\ub840<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">## \uc758\ub8b0\uc778 \ud504\ub85c\ud30c\uc77c<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">40\ub300 \ud6c4\ubc18 \ud55c\uad6d\uacc4 \ubbf8\uad6d\uc778 \uc758\uc0ac \ubd80\ubd80\uc758 \uc774\ud63c \uc0ac\uac74\uc785\ub2c8\ub2e4. \ub0a8\ud3b8\uc740 \ub274\uc800\uc9c0\uc5d0\uc11c 20\ub144 \ub118\uac8c \uac1c\uc778 \uc758\ub8cc \uc0ac\uc5c5(LLC \ud615\ud0dc)\uc744 \uc6b4\uc601\ud574 \uc654\uace0, \uc544\ub0b4\ub294 \ubcd1\uc6d0 \uc18c\uc18d \uc804\ubb38\uc758\ub85c \uc548\uc815\ub41c \ub3c5\ub9bd \uc18c\ub4dd\uc744 \uc720\uc9c0\ud574 \uc654\uc2b5\ub2c8\ub2e4. \uc790\ub140\ub294 \ub450 \uba85(\ub300\ud559\uc0dd 1\uba85, \uace0\ub4f1\ud559\uc0dd 1\uba85), \uacb0\ud63c \uae30\uac04\uc740 22\ub144, \ucd1d \ubd80\ubd80 \uc790\uc0b0\uc740 \uc57d 6M \ub2ec\ub7ec \uc774\uc0c1\uc73c\ub85c \uace0\uc790\uc0b0(High-Net-Worth) \uc774\ud63c \ubc94\uc8fc\uc5d0 \uc18d\ud569\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">## \uc0ac\uac74 \ubc30\uacbd<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">20\ub144 \ub118\ub294 \uacb0\ud63c \uae30\uac04 \ub3d9\uc548 \uc790\uc0b0\uc740 \uaddc\ubaa8\uc640 \uad6c\uc870 \ubaa8\ub450\uc5d0\uc11c \ubcf5\ud569\uc801\uc73c\ub85c \uc131\uc7a5\ud588\uc2b5\ub2c8\ub2e4. \ud1b5\uc0c1\uc801\uc778 \uc774\ud63c \uc808\ucc28\ub9cc\uc73c\ub85c\ub294 \uacf5\uc815\ud55c \uacb0\uacfc\uc5d0 \ub3c4\ub2ec\ud558\uae30 \uc5b4\ub824\uc6b4 \uc0ac\uc548\uc774\uc5c8\uc2b5\ub2c8\ub2e4. \uc8fc\uc694 \uc790\uc0b0 \uce74\ud14c\uace0\ub9ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul style=\"margin:8px 0 12px;padding-left:22px;color:#333;line-height:1.75;\">\n<li style=\"margin:5px 0;\">\ub0a8\ud3b8\uc758 \ub274\uc800\uc9c0 \uc758\ub8cc \uc0ac\uc5c5 LLC(\uc601\uc5c5\uad8c enterprise goodwill \ud3ec\ud568)<\/li>\n<li style=\"margin:5px 0;\">\ub274\uc800\uc9c0 \uc18c\uc7ac \uc0c1\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0 2\uac74(\uc784\ub300 \uc218\uc785 \ucc3d\ucd9c)<\/li>\n<li style=\"margin:5px 0;\">\uacf5\ub3d9 \uba85\uc758\uc758 \uc8fc \uac70\uc8fc\uc9c0<\/li>\n<li style=\"margin:5px 0;\">\ud55c\uad6d \uc18c\uc7ac \uc740\ud589 \uacc4\uc88c \ubc0f \ubd80\ub3d9\uc0b0(\ub0a8\ud3b8 \ubd80\uce5c\uc758 \uc0c1\uc18d \uc9c0\ubd84 \ud3ec\ud568)<\/li>\n<li style=\"margin:5px 0;\">\uc790\ub140 \uba85\uc758 529 \uad50\uc721 \uc800\ucd95 \uacc4\uc88c<\/li>\n<li style=\"margin:5px 0;\">\ub0a8\ud3b8\uc774 \uc218\uc775\uc790\ub85c \uc9c0\uc815\ub41c \uac00\uc871 \uc2e0\ud0c1(Family Trust) \uc9c0\ubd84<\/li>\n<li style=\"margin:5px 0;\">401(k) \ud50c\ub79c, IRA, \uac1c\uc778 \uc99d\uad8c \uacc4\uc88c<\/li>\n<\/ul>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc2e0\ud0c1 \uc9c0\ubd84\uacfc \ud55c\uad6d \uc18c\uc7ac \uc790\uc0b0\uc758 \uc131\uaca9(\ubd80\ubd80\uacf5\ub3d9\uc7ac\uc0b0\uc778\uc9c0 \uac1c\ubcc4\uc7ac\uc0b0\uc778\uc9c0) \ud310\ub2e8\uc774 \uc0ac\uac74\uc758 \ud575\uc2ec\uc774\uc5c8\uace0, \uc758\ub8cc \uc0ac\uc5c5\uc758 \uc601\uc5c5\uad8c \ud3c9\uac00\uc640 \ubd80\ub3d9\uc0b0 \ud3ec\ud2b8\ud3f4\ub9ac\uc624\uc758 \uc2dc\uac00 \uac10\uc815\ub3c4 \uc8fc\uc694 \uc7c1\uc810\uc774\uc5c8\uc2b5\ub2c8\ub2e4. \uc544\ub0b4\ub294 \uc774\ud63c \ud6c4 \uc7ac\uc815 \uc548\uc815 \ud655\ubcf4\uc640 \uc790\ub140 \uc591\uc721 \ud658\uacbd\uc758 \uc548\uc815\uc774\ub77c\ub294 \ub450 \uac00\uc9c0 \ubaa9\ud45c\ub97c \uac00\uc9c0\uace0 \uc1a1\ub85c\ud38c\uc744 \uc120\uc784\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">## \ubc95\uc801 \uc7c1\uc810<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub274\uc800\uc9c0\uc758 \ud615\ud3c9\ubd84\ud560(equitable distribution)\uc740 N.J.S.A. 2A:34-23.1\uc774 \uaddc\uc728\ud558\uba70, \ubc95\uc6d0\uc740 16\uac00\uc9c0 \ubc95\uc815 \uc694\uc18c\ub97c \uc885\ud569 \uace0\ub824\ud574 \uade0\ub4f1\uc774 \uc544\ub2cc \uacf5\uc815\ud55c \ubd84\ubc30\uc5d0 \uc774\ub985\ub2c8\ub2e4. \uc8fc\uc694 \uc694\uc18c:<\/p>\n<ul style=\"margin:8px 0 12px;padding-left:22px;color:#333;line-height:1.75;\">\n<li style=\"margin:5px 0;\">\uacb0\ud63c \uae30\uac04, \uc591\uce21\uc758 \uc5f0\ub839\u00b7\uac74\uac15<\/li>\n<li style=\"margin:5px 0;\">\uac01\uc790\uac00 \uacb0\ud63c\uc5d0 \uac00\uc838\uc628 \uc7ac\uc0b0<\/li>\n<li style=\"margin:5px 0;\">\uac01\uc790\uc758 \uc18c\ub4dd\u00b7\uc18c\ub4dd\ucc3d\ucd9c\ub2a5\ub825<\/li>\n<li style=\"margin:5px 0;\">\uc790\ub140 \uc591\uc721\u00b7\uac00\uc0ac\uc5d0\uc758 \uae30\uc5ec<\/li>\n<li style=\"margin:5px 0;\">\uc138\uae08 \uc601\ud5a5\uacfc \uc704\uc790\ub8cc\uc640\uc758 \uc0c1\ud638\uc791\uc6a9<\/li>\n<li style=\"margin:5px 0;\">\uc790\uc0b0 \ucde8\ub4dd \uc2dc\uc810(\uacb0\ud63c \uc804 vs \uacb0\ud63c \uc911)<\/li>\n<\/ul>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ub274\uc800\uc9c0\uc758 \uae30\ucd08 \ud310\ub840\ub294 Painter v. Painter, 65 N.J. 196 (1974)\uc640 Rothman v. Rothman, 65 N.J. 219 (1974)\uc785\ub2c8\ub2e4. \uc774 \ub450 \ud310\ub840\ub294 (1) \ubd80\ubd80\uacf5\ub3d9\uc7ac\uc0b0\uc740 \uacb0\ud63c \uae30\uac04 \uc911 \ucde8\ub4dd \uc5ec\ubd80\ub85c \uc815\uc758\ub418\uace0, (2) \uba85\uc758\ub294 \uacb0\uc815\uc801\uc774\uc9c0 \uc54a\uc73c\uba70 \uacb0\ud63c \uc911 \ucde8\ub4dd\ud55c \uc790\uc0b0\uc740 \uba85\uc758\uc640 \uad00\uacc4\uc5c6\uc774 \ud615\ud3c9\ubd84\ud560 \ub300\uc0c1\uc774 \ub418\uace0, (3) \ud615\ud3c9(equitable)\uc774 \uc218\ud559\uc801 \uade0\ub4f1\uc744 \uc758\ubbf8\ud558\uc9c0\ub294 \uc54a\ub294\ub2e4\ub294 \uc6d0\uce59\uc744 \ud655\ub9bd\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc804\ubb38\uc9c1 \uc0ac\uc5c5\uccb4\uc758 \uc601\uc5c5\uad8c \ud3c9\uac00\uc5d0 \uad00\ud574 Dugan v. Dugan, 92 N.J. 423 (1983)\ub294 \uae30\uc5c5 \uc601\uc5c5\uad8c(enterprise goodwill, \ubd84\ud560 \ub300\uc0c1)\uacfc \uac1c\uc778 \uc601\uc5c5\uad8c(personal goodwill, \uc6d0\uce59\uc801 \ube44\ub300\uc0c1)\uc758 \uad6c\ubd84\uc744 \ud655\ub9bd\ud588\uc2b5\ub2c8\ub2e4. Piscopo v. Piscopo, 232 N.J. Super. 559 (App. Div. 1988), certif. denied, 117 N.J. 156 (1989)\ub294 \uc720\uba85 \uc608\ub2a5\uc778 \uc0ac\ub840\uc5d0\uc11c \ub3d9\uc77c \uc6d0\uce59\uc744 \ud655\uc778\ud588\uc73c\uba70, \uc774 \ubd84\uc11d \ud2c0\uc740 \uc758\uc0ac \uc0ac\uc5c5\uc5d0\ub3c4 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ud55c\uad6d \uc18c\uc7ac \uc790\uc0b0\uc5d0 \uad00\ud574\uc11c\ub294 \uc138 \uac00\uc9c0 \uc808\ucc28\uc801\u00b7\uc2e4\uccb4\uc801 \uc7c1\uc810\uc744 \ub2e4\ub904\uc57c \ud588\uc2b5\ub2c8\ub2e4. (1) \ud55c\uad6d \uc790\ub8cc\uc6d0\uc744 \ud1b5\ud55c \uc790\uc0b0 \uac00\uce58\uc640 \ub4f1\uae30\ubd80\uc0c1 \uba85\uc758\uc758 \uc815\ud655\ud55c \ud30c\uc545, (2) \ud5e4\uc774\uadf8 \uc0ac\ubc95\u00b7\ube44\uc0ac\ubc95 \ubb38\uc11c \uc1a1\ub2ec\ud611\uc57d\uc5d0 \ub530\ub978 \ud574\uc678 \uc1a1\ub2ec\uacfc \uacf5\uc2dd \uac1c\uc2dc, (3) FBAR(FinCEN Form 114)\uc640 FATCA \ub4f1 \ubbf8\uad6d \uc138\ubb34 \uc2e0\uace0 \uc900\uc218 \ud655\uc778.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc2e0\ud0c1 \uc9c0\ubd84\uc5d0 \uad00\ud574\uc11c\ub294 \ub2e4\uce35 \ubd84\uc11d\uc774 \ud544\uc694\ud588\uc2b5\ub2c8\ub2e4. (1) \ub0a8\ud3b8\uc774 \uc7ac\ub7c9 \uc218\uc775\uc790\uc778\uc9c0 \uac15\uc81c \uc218\uc775\uc790\uc778\uc9c0, (2) \uc2e0\ud0c1 \uc6d0\ubcf8\uc774 \uacb0\ud63c \uc804\uc5d0 \uc870\uc131\ub418\uc5c8\ub294\uc9c0 \uacb0\ud63c \uc911\uc5d0 \uc870\uc131\ub418\uc5c8\ub294\uc9c0, (3) \ubc30\ub2f9\uc774 \ubd80\ubd80 \uc790\uc0b0\uacfc \ud63c\ud569(commingling)\ub418\uc5b4 \uac1c\ubcc4\uc7ac\uc0b0\uc774 \ubd80\ubd80\uacf5\ub3d9\uc7ac\uc0b0\uc73c\ub85c \uc131\uaca9 \uc804\ud658\ub418\uc5c8\ub294\uc9c0 \uc5ec\ubd80.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">## \uc1a1\ub85c\ud38c \ub300\uc751<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc1a1\ub85c\ud38c \uac00\uc815\ubc95 \ud300\uc740 \uc774 \uc0ac\uac74\uc744 \uc77c\ubc18\uc801 \uc774\ud63c \ud611\uc0c1\uc774 \uc544\ub2cc \uc885\ud569\uc801 \uc790\uc0b0 \uc7ac\uad6c\uc870\ud654 \ud504\ub85c\uc81d\ud2b8\ub85c \uc811\uadfc\ud588\uc2b5\ub2c8\ub2e4. \ub2e4\ud559\uc81c \uc804\ubb38\uac00 \ud300\uc744 \uad6c\uc131\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">1. \ud3ec\ub80c\uc2dd \ud68c\uacc4\ud300 \u2014 \uc758\ub8cc \uc0ac\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c\u00b7\uc138\ubb34\uc2e0\uace0\uc11c\u00b7\uacc4\uc88c \ud65c\ub3d9\uc744 5\ub144 \uc2ec\uce35 \uac10\uc0ac\ud574 \ubbf8\uc2e0\uace0 \ub9e4\ucd9c\uacfc \ud2b9\uc218\uad00\uacc4 \uc774\uccb4 \uc5ec\ubd80\ub97c \uc810\uac80\ud588\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc5d0\uc11c \ubbf8\uc2e0\uace0 \ud604\uae08 \ub9e4\ucd9c\uacfc \uc8fc\uc8fc \ub300\uc5ec \ud65c\ub3d9\uc774 \ub4dc\ub7ec\ub098 \ucd94\uac00 \uc870\uc0ac\uc5d0 \ucc29\uc218\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">2. \uc0ac\uc5c5\uccb4 \ud3c9\uac00 \uc804\ubb38\uac00 \u2014 \ub274\uc800\uc9c0 \uacf5\uc778 \uc0ac\uc5c5\uccb4 \uac10\uc815\ud3c9\uac00\uc0ac(CBA)\ub97c \uc120\uc784\ud574 \uc2dc\uc7a5\uc811\uadfc\ubc95\uacfc \uc18c\ub4dd\uc811\uadfc\ubc95\uc744 \ubcd1\ud589 \uc801\uc6a9, \ubc29\uc5b4 \uac00\ub2a5\ud55c \uc911\uac04\uac12\uc744 \uc0b0\ucd9c\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">3. \ubd80\ub3d9\uc0b0 \uac10\uc815 \u2014 \uc0c1\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0 2\uac74\uacfc \uc8fc\uac70\uc6a9 \ubd80\ub3d9\uc0b0 3\uac74(\uc8fc \uac70\uc8fc\uc9c0, \ubd80\uac70\uc8fc\uc9c0 2\uac74)\uc744 \uc790\uaca9 \uc788\ub294 \uac10\uc815\ud3c9\uac00\uc0ac\uac00 \uc2dc\uac00\ub85c \ud3c9\uac00\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">4. \uad6d\uc81c \uc790\uc0b0 \uc870\uc0ac \u2014 \ud55c\uad6d \uc18c\uc7ac \uc790\uc0b0\uc5d0 \ub300\ud574 \ud55c\uad6d \ud611\ub825 \ub85c\ud38c\uacfc \uacf5\uc870\ud574 \ub4f1\uae30\ubd80 \uc870\ud68c\uc640 \uacc4\uc88c \ud655\uc778\uc744 \uc9c4\ud589\ud588\uace0, \ud5e4\uc774\uadf8 \ud611\uc57d \ucc44\ub110\uc744 \ud1b5\ud55c \uacf5\uc2dd \uac1c\uc2dc\ub97c \uc9c4\ud589\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">5. \uc138\ubb34 \uc804\ub7b5 \u2014 \uc138\ubb34 CPA\uac00 \ubd84\ubc30 \uc2dc\ub098\ub9ac\uc624\ubcc4 \uc138\uae08 \uacb0\uacfc\ub97c \ubaa8\ub378\ub9c1\ud588\uc2b5\ub2c8\ub2e4. IRC \u00a71041(\uc774\ud63c\uc5d0 \ubd80\uc218\ud55c \uc774\uc804)\uc758 \uc801\uc6a9\uacfc \uc790\uc0b0 \uc774\uc804 \uc2dc \uc591\ub3c4\uc18c\ub4dd\uc138 \uc601\ud5a5\uc744 \ud3ec\ud568\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">6. \uc2e0\ud0c1 \ubd84\uc11d \u2014 \uc2e0\ud0c1 \uc6d0\ubcf8\uc744 \uc804\uba74 \uac80\ud1a0\ud558\uace0 \uc218\uc775\uc790 \uc9c0\uc704\uc640 \ud615\ud3c9\ubd84\ud560 \uac00\ub2a5\uc131\uc744 \ubd84\uc11d\ud55c \ubc95\ub960\uc758\uacac\uc11c\ub97c \uc900\ube44\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ud611\uc0c1\uc5d0\uc11c\ub294 \uc138 \uac00\uc9c0 \ubaa8\ub378\ub9c1\ub41c \ud615\ud3c9\ubd84\ud560 \uc2dc\ub098\ub9ac\uc624\ub97c \uc0c1\ub300\ud3b8\uc5d0\uac8c \uc81c\uc2dc\ud558\uace0 \uc870\uae30 \uc870\uc815\uc744 \ucd09\uad6c\ud588\uc2b5\ub2c8\ub2e4. \uc138\uae08\u00b7\uc2dc\uac04 \ubaa8\ub378\ub9c1\uc73c\ub85c \uc870\uc815\uc774 \uc7ac\ud310\ubcf4\ub2e4 \uc138\uae08 \ud6a8\uc728\uc131\u00b7\uc18c\uc694 \uc2dc\uac04\u00b7\uc815\uc11c\uc801 \ube44\uc6a9 \uba74\uc5d0\uc11c \ubaa8\ub450 \uc720\ub9ac\ud568\uc744 \uc785\uc99d\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">## \ucc98\ub9ac \uacfc\uc815<\/p>\n<ul style=\"margin:8px 0 12px;padding-left:22px;color:#333;line-height:1.75;\">\n<li style=\"margin:5px 0;\">\ucd08\uae30 \uc811\uc218 \ubc0f \uac1c\uc2dc \uacc4\ud68d: \uc57d 4\uc8fc<\/li>\n<li style=\"margin:5px 0;\">\ud3ec\ub80c\uc2dd \ud68c\uacc4 \ubc0f \uc0ac\uc5c5\uccb4 \ud3c9\uac00: \uc57d 3\uac1c\uc6d4<\/li>\n<li style=\"margin:5px 0;\">\uad6d\uc81c \uc790\uc0b0 \uac1c\uc2dc(\ud55c\uad6d \uc18c\uc7ac, \ud5e4\uc774\uadf8 \ud611\uc57d \uc808\ucc28 \ud3ec\ud568): \uc57d 5\uac1c\uc6d4<\/li>\n<li style=\"margin:5px 0;\">\uc2e0\ud0c1 \uc9c0\ubd84 \ubc95\ub960 \uac80\ud1a0 \ubc0f \uc758\uacac\uc11c: \uc57d 6\uc8fc<\/li>\n<li style=\"margin:5px 0;\">\ucd08\uae30 \uc870\uc815 \uc138\uc158 3\ud68c: \uc57d 3\uac1c\uc6d4<\/li>\n<li style=\"margin:5px 0;\">\ucd5c\uc885 \ubd80\ubd80\uc7ac\uc0b0\ud569\uc758\uc11c(MSA) \uc791\uc131\u00b7\ud611\uc0c1: \uc57d 2\uac1c\uc6d4<\/li>\n<li style=\"margin:5px 0;\">\ucd5c\ucd08 \uc120\uc784 \uc57d 14\uac1c\uc6d4 \ud6c4 \ucd5c\uc885 \uc774\ud63c \ud310\uacb0 \ud655\uc815<\/li>\n<\/ul>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">14\uac1c\uc6d4\uc740 \uc7ac\ud310\uae4c\uc9c0 \uac00\ub294 \uc720\uc0ac \uace0\uc790\uc0b0 \uc774\ud63c\uc758 \uc77c\ubc18\uc801 \uc18c\uc694 20~30\uac1c\uc6d4\uacfc \ube44\uad50\ud574 \uc0c1\ub2f9\ud788 \uc555\ucd95\ub41c \uacb0\uacfc\uc785\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">## \uacb0\uacfc<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\ucd5c\uc885 \ubd80\ubd80\uc7ac\uc0b0\ud569\uc758\uc11c\ub85c \ub2e4\uc74c\uc744 \ub2ec\uc131\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<ul style=\"margin:8px 0 12px;padding-left:22px;color:#333;line-height:1.75;\">\n<li style=\"margin:5px 0;\">\uc544\ub0b4: \uc8fc \uac70\uc8fc\uc9c0 55% \uc9c0\ubd84, QDRO\ub97c \ud1b5\ud55c \uc740\ud1f4 \uc790\uc0b0 \ud615\ud3c9 \ubd84\ud560, \uc790\ub140 \uc591\uc721\ube44, \uc704\uc790\ub8cc \ud655\ubcf4<\/li>\n<li style=\"margin:5px 0;\">\ub0a8\ud3b8: \uc758\ub8cc \uc0ac\uc5c5 LLC \uc9c0\ubd84 100% \uc720\uc9c0, \ub2e4\ub9cc \uc0ac\uc5c5 \uc601\uc5c5\uad8c\uc758 \uc544\ub0b4 \uc9c0\ubd84 \uc0c1\ub2f9\uc561\uc744 \ud604\uae08\uc73c\ub85c \uc9c0\uae09<\/li>\n<li style=\"margin:5px 0;\">\uc0c1\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0 2\uac74 \uc911 1\uac74\uc740 \uc544\ub0b4 \ub2e8\ub3c5 \uba85\uc758\ub85c \uc774\uc804, \ub098\uba38\uc9c0 1\uac74\uc740 \ub0a8\ud3b8 \uc720\uc9c0<\/li>\n<li style=\"margin:5px 0;\">\ud55c\uad6d \uc18c\uc7ac \uc790\uc0b0 \uc774\ubd84\ubc95: \ub0a8\ud3b8\uc774 \uc0c1\uc18d\ubc1b\uc740 \uc9c0\ubd84(\uac1c\ubcc4\uc7ac\uc0b0)\uc740 \ub0a8\ud3b8\uc5d0\uac8c \uadc0\uc18d, \uacb0\ud63c \uc911 \ucde8\ub4dd\ud55c \ud55c\uad6d \uc790\uc0b0\uc740 \ud615\ud3c9\ubd84\ud560 \ub300\uc0c1<\/li>\n<li style=\"margin:5px 0;\">529 \uacc4\uc88c\ub294 \ub0a8\ud3b8 \uba85\uc758 \uad00\ub9ac \uc720\uc9c0, \ub2e4\ub9cc \uc0ac\uc6a9 \ub0b4\uc5ed\uc744 \uc544\ub0b4\uc5d0\uac8c \uc758\ubb34 \ubcf4\uace0<\/li>\n<li style=\"margin:5px 0;\">\uac00\uc871 \uc2e0\ud0c1 \uc9c0\ubd84 \u2014 \ub0a8\ud3b8\uc5d0\uac8c \uac1c\uc778\uc801\uc73c\ub85c \uadc0\uc18d\ub418\uba70 \uc774\uc804\uc774 \uc81c\ud55c\ub418\ub294 \uac83\uc73c\ub85c \ud310\ub2e8 \u2014 \uc740 \ubd84\ud560 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ud558\uace0 \uc544\ub0b4\uc5d0\uac8c \ub2e4\ub978 \uc790\uc0b0\uc73c\ub85c \uc0c1\uc751 \uac00\uce58 \ubd80\uc5ec<\/li>\n<\/ul>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\uc0ac\uac74\uc740 \uc7ac\ud310 \uc5c6\uc774 \uc870\uc815\uc73c\ub85c \uc885\uacb0\ub418\uc5c8\uace0, \ubd80\ubd80 \ubaa8\ub450 \uc7ac\uc815 \uc548\uc815\uc744 \uc720\uc9c0\ud588\uc73c\uba70 \uc790\ub140 \uc591\uc721 \uc870\uac74\uc740 \uc591\ucabd\uc774 \uc9c0\uc9c0\ud560 \uc218 \uc788\ub294 \ud615\ud0dc\ub85c \ubcf4\uc874\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">## \uc2dc\uc0ac\uc810<\/p>\n<ul style=\"margin:8px 0 12px;padding-left:22px;color:#333;line-height:1.75;\">\n<li style=\"margin:5px 0;\">\uace0\uc790\uc0b0 \uc774\ud63c\uc758 \uacb0\uacfc \ud488\uc9c8\uc740 \ub450 \uac00\uc9c0 \uc694\uc18c\uac00 \uc88c\uc6b0\ud569\ub2c8\ub2e4. (1) \ucd08\uae30 \uac1c\uc2dc(discovery)\uc758 \ucca0\uc800\ud568, (2) \ub2e4\ud559\uc81c \uc804\ubb38\uac00 \ud300\uc758 \uc5ed\ub7c9. \ud3ec\ub80c\uc2dd\uacfc \uac10\uc815 \uc804\ubb38\uac00 \uc5c6\uc774\ub294 \ud611\uc0c1 \ub2e8\uacc4\uc5d0\uc11c \ubbf8\uacf5\uac1c \uc790\uc0b0\uc774\ub098 \uc800\ud3c9\uac00\ub41c \uc0ac\uc5c5 \uc9c0\ubd84\uc774 \ub0a8\uc544 \ud55c\ucabd\uc774 \ud06c\uac8c \ubd88\ub9ac\ud574\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li style=\"margin:5px 0;\">\uc790\uc0b0\uc774 \ubbf8\uad6d\uacfc \ud55c\uad6d\uc5d0 \uac78\uccd0 \uc788\ub294 \uacbd\uc6b0 \ud5e4\uc774\uadf8 \uc1a1\ub2ec\ud611\uc57d, FBAR\/FATCA \uc2e0\uace0 \uccb4\uacc4, \ud55c\uad6d \ubbfc\uc0ac\uc808\ucc28\ubc95\uc5d0 \ub300\ud55c \uc2e4\ubb34\uc801 \uc774\ud574\uac00 \ud544\uc218\uc774\uba70, \uc790\uaca9 \uc788\ub294 \ud55c\uad6d \ud611\ub825 \ub85c\ud38c\uacfc\uc758 \ud30c\ud2b8\ub108\uc2ed\uc774 \uacb0\uc815\uc801\uc778 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/li>\n<li style=\"margin:5px 0;\">\uc2e0\ud0c1 \uc9c0\ubd84\uc740 \ubb38\uc5b8\uc5d0 \uadf9\ub3c4\ub85c \ubbfc\uac10\ud569\ub2c8\ub2e4. \uc2e0\ud0c1 \uc6d0\ubcf8\uc758 \ub2e8\uc77c \uc870\ud56d\uc774 \ubd80\ubd80\uacf5\ub3d9\/\uac1c\ubcc4 \uc131\uaca9 \ud310\ub2e8\uc744 \ub4a4\uc9d1\uc744 \uc218 \uc788\uc73c\ubbc0\ub85c, \uc2e0\ud0c1 \uc804\ubb38 \ubcc0\ud638\uc0ac\uc758 \uc870\uae30 \uac1c\uc785\uc774 \ud611\uc0c1 \ud6c4\ubc18\uc758 \uac12\ube44\uc2fc \ubc18\uc804\uc744 \uc608\ubc29\ud569\ub2c8\ub2e4.<\/li>\n<li style=\"margin:5px 0;\">\ud6c8\ub828\ub41c \ub370\uc774\ud130 \uc911\uc2ec \uc900\ube44\ub97c \ubc30\uacbd\uc73c\ub85c \ud55c \uc870\uc815 \uae30\ubc18 \ud574\uacb0\uc740 \uc7ac\ud310\uc5d0 \ube44\ud574 \uc138\uae08 \ud6a8\uc728\uc131\u00b7\ud0c0\uc784\ub77c\uc778\u00b7\uac00\uc871 \uc548\uc815\uc131 \uba74\uc5d0\uc11c \uc2e4\uc9c8\uc801\uc73c\ub85c \uc6b0\uc6d4\ud569\ub2c8\ub2e4. \uac1c\uc2dc \ub2e8\uacc4\uc5d0\uc11c \uadf8 \ub370\uc774\ud130\ub97c \uc900\ube44\ud558\ub294 \uac83\uc774 \uace0\uc790\uc0b0 \uc774\ud63c \uc0ac\uac74\uc5d0\uc11c \uac00\uc7a5 \ub808\ubc84\ub9ac\uc9c0\uac00 \ub192\uc740 \ud22c\uc790\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\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 \uac00\uc815\ubc95 \uc0ac\uac74\uc774 \uc788\uc73c\uc2dc\uba74 \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> \u00b7 \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\uc815\ud655\ud55c \uc77c\uc790\u00b7\uad6c\uccb4\uc801 \uc18c\uc7ac\uc9c0 \ub4f1 \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, \uac00\uc815\ubc95 \uc0ac\uac74\uc758 \uacb0\uacfc\ub294 \uc0ac\uc2e4\uad00\uacc4\u00b7\uc7ac\ud310\ubd80\u00b7\uc99d\uac70\u00b7\uc0c1\ub300\ubc29 \ub300\uc751 \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\": \"\uace0\uc790\uc0b0(HNW) \uc774\ud63c \u2014 \uad6d\uacbd \ub118\ub294 \uc790\uc0b0\uacfc \uc0ac\uc5c5\uccb4 \uc9c0\ubd84 \uacf5\uc815 \ubd84\ud560\", \"description\": \"## \uc758\ub8b0\uc778 \ud504\ub85c\ud30c\uc77c 40\ub300 \ud6c4\ubc18 \ud55c\uad6d\uacc4 \ubbf8\uad6d\uc778 \uc758\uc0ac \ubd80\ubd80\uc758 \uc774\ud63c \uc0ac\uac74\uc785\ub2c8\ub2e4. \ub0a8\ud3b8\uc740 \ub274\uc800\uc9c0\uc5d0\uc11c 20\ub144 \ub118\uac8c \uac1c\uc778 \uc758\ub8cc \uc0ac\uc5c5(LLC \ud615\ud0dc)\uc744 \uc6b4\uc601\ud574 \uc654\uace0, \uc544\ub0b4\ub294 \ubcd1\uc6d0 \uc18c\uc18d \uc804\ubb38\uc758\ub85c \uc548\uc815\ub41c \ub3c5\ub9bd \uc18c\ub4dd\uc744 \uc720\uc9c0\ud574 \uc654\uc2b5\ub2c8\ub2e4. \uc790\ub140\ub294 \ub450 \uba85(\ub300\ud559\uc0dd 1\uba85, \uace0\ub4f1\ud559\uc0dd 1\uba85), \uacb0\ud63c \uae30\uac04\uc740 22\ub144, \ucd1d \ubd80\ubd80 \uc790\uc0b0\uc740 \uc57d 6M \ub2ec\ub7ec \uc774\uc0c1\uc73c\ub85c \uace0\uc790\uc0b0(High-Net-Worth) \uc774\ud63c \ubc94\uc8fc\uc5d0 \uc18d\ud569\ub2c8\ub2e4. ## \uc0ac\uac74 \ubc30\uacbd 20\ub144 \ub118\ub294 \uacb0\ud63c \uae30\uac04 \ub3d9\uc548 \uc790\uc0b0\uc740 \uaddc\ubaa8\uc640 \uad6c\uc870 \ubaa8\ub450\uc5d0\uc11c \ubcf5\ud569\uc801\uc73c\ub85c \uc131\uc7a5\ud588\uc2b5\ub2c8\ub2e4. \ud1b5\uc0c1\uc801\uc778 \uc774\ud63c \uc808\", \"datePublished\": \"2026-08-04T10:00:00\", \"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\", \"articleSection\": \"Family Law\"}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>## \uc758\ub8b0\uc778 \ud504\ub85c\ud30c\uc77c 40\ub300 \ud6c4\ubc18 \ud55c\uad6d\uacc4 \ubbf8\uad6d\uc778 \uc758\uc0ac \ubd80\ubd80\uc758 \uc774\ud63c \uc0ac\uac74\uc785\ub2c8\ub2e4. \ub0a8\ud3b8\uc740 \ub274\uc800\uc9c0\uc5d0\uc11c 20\ub144 \ub118\uac8c \uac1c\uc778 \uc758\ub8cc \uc0ac\uc5c5(LLC \ud615\ud0dc)\uc744 \uc6b4\uc601\ud574 \uc654\uace0, \uc544\ub0b4\ub294 \ubcd1\uc6d0 \uc18c\uc18d \uc804\ubb38\uc758\ub85c \uc548\uc815\ub41c \ub3c5\ub9bd \uc18c\ub4dd\uc744 \uc720\uc9c0\ud574 \uc654\uc2b5\ub2c8\ub2e4. \uc790\ub140\ub294 \ub450 \uba85(\ub300\ud559\uc0dd 1\uba85, \uace0\ub4f1\ud559\uc0dd 1\uba85), \uacb0\ud63c \uae30\uac04\uc740 22\ub144,<\/p>\n","protected":false},"author":7,"featured_media":27456,"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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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