{"id":29324,"date":"2026-10-30T15:00:00","date_gmt":"2026-10-30T19:00:00","guid":{"rendered":"https:\/\/songlawfirm.com\/?p=29324"},"modified":"2026-10-29T06:10:40","modified_gmt":"2026-10-29T10:10:40","slug":"tax-irs-audit-defense-ko-3","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/ko\/tax-irs-audit-defense-ko-3\/","title":{"rendered":"[\uc131\uacf5\uc0ac\ub840] IRS Schedule C \uac10\uc0ac \u2014 \uc18c\ub9e4\uc5c5 \uc7ac\uad6c\uc131 \uae30\ub85d\uc73c\ub85c No-Change \uc885\uacb0"},"content":{"rendered":"
Illustrative composite<\/strong> \u2014 \ubcf8 \uc0ac\ub840\ub294 \uc2e4\uc81c \ucc98\ub9ac \uc0ac\ub840\ub4e4\uc758 \uc0ac\uc2e4\uad00\uacc4\ub97c \uc775\uba85\ud654\u00b7\uc7ac\uad6c\uc131\ud55c \ub300\ud45c \uc0ac\ub840\uc785\ub2c8\ub2e4. \uac1c\ubcc4 \uc0ac\uac74\uc758 \uacb0\uacfc\ub294 \uad6c\uccb4\uc801 \uc0ac\uc2e4\uad00\uacc4\u00b7\uad00\ud560 \uc8fc\ubc95\u00b7\uc808\ucc28 \uc804\uac1c\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/div>\n
\n

[\uc131\uacf5\uc0ac\ub840] IRS Schedule C \uac10\uc0ac \u2014 \uc18c\ub9e4\uc5c5 \uc7ac\uad6c\uc131 \uae30\ub85d\uc73c\ub85c No-Change \uc885\uacb0<\/h2>\n

\uc0ac\uc2e4\uad00\uacc4<\/h3>\n

\ub274\uc800\uc9c0 \ubc84\uac90 \uce74\uc6b4\ud2f0\uc5d0\uc11c 7\ub144\uac04 \uc6b4\uc601\ud574\uc628 \uc18c\uaddc\ubaa8 \uc18c\ub9e4 \ub9e4\uc7a5 \uc6b4\uc601\uc790\uac00 \uad6d\uc138\uccad(IRS)\uc73c\ub85c\ubd80\ud130 \uc11c\uc2e0 \uac10\uc0ac \ud1b5\uc9c0\ub97c \ubc1b\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc5f0 \ub9e4\ucd9c\uc561 \uc57d 88\ub9cc \ub2ec\ub7ec \uaddc\ubaa8\uc758 \uc774 \uc0ac\uc5c5\uccb4\ub294 Schedule C(\uac1c\uc778\uc0ac\uc5c5\uc18c\ub4dd)\ub97c \ud1b5\ud574 \uc138\uae08\uc744 \uc2e0\uace0\ud574\uc654\uc2b5\ub2c8\ub2e4. \ucd08\uae30 \ud1b5\uc2e0 \uac10\uc0ac\uac00 \ud604\uc7a5 \uac10\uc0ac\ub85c \ud655\ub300\ub418\uba74\uc11c \uc0c1\ud669\uc740 \uae09\ubcc0\ud588\uc2b5\ub2c8\ub2e4. IRS \uac10\uc0ac\uad00\uc740 \uc2e0\uace0\ub41c \uc0c1\ud488 \ud310\ub9e4\uc6d0\uac00(Cost of Goods Sold, \uc774\ud558 COGS) 38\ub9cc \ub2ec\ub7ec \uc911 14\ub9cc \ub2ec\ub7ec\uac00 \uc801\uc808\ud55c \uae30\ub85d\uc73c\ub85c \uc785\uc99d\ub418\uc9c0 \uc54a\ub294\ub2e4\uace0 \uc9c0\uc801\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 Form 4549(\uc138\uae08 \uc870\uc815 \ud1b5\uc9c0)\ub97c \ud1b5\ud574 \uc57d 4\ub9cc 7,500\ub2ec\ub7ec\uc758 \ucd94\uac00 \uc138\uae08\uc5d0 \ubc8c\uae08\uacfc \uc774\uc790\uac00 \ubd80\uac00\ub418\ub294 \uc218\uc900\uc758 \uc2ec\uac01\ud55c \uacb0\uc815\uc73c\ub85c \uc774\uc5b4\uc84c\uc2b5\ub2c8\ub2e4.<\/p>\n

\ub0a9\uc138\uc790\ub294 \uac70\ub798 \uae30\ub85d\uc758 \ubd88\uc644\uc804\uc131\uc5d0 \ub300\ud574 \uae4a\uc740 \uc6b0\ub824\ub97c \ub290\uaf08\uc2b5\ub2c8\ub2e4. \uc218\ub144\uac04\uc758 \uc6b4\uc601 \uacfc\uc815\uc5d0\uc11c POS \uc2dc\uc2a4\ud15c\uc774 \uad50\uccb4\ub418\uc5c8\uace0, \uc77c\ubd80 \uacf5\uae09\uc5c5\uccb4\uc640\uc758 \uac70\ub798 \uae30\ub85d\uc774 \uc0b0\uc7ac\ub418\uc5b4 \uc788\uc5c8\uc73c\uba70, \uc0ac\uc5c5\uc6a9\uacfc \uac1c\uc778\uc6a9 \uc9c0\ucd9c\uc758 \uacbd\uacc4\uac00 \uba85\ud655\ud558\uc9c0 \uc54a\uc740 \ubd80\ubd84\ub4e4\uc774 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc0c1\ud669\uc5d0\uc11c IRS\uc758 \uc8fc\uc7a5\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \ub300\uc751\ud558\uace0 \uc790\uc2e0\uc758 \uc785\uc7a5\uc744 \uc785\uc99d\ud560 \ubc29\ubc95\uc744 \ucc3e\uae30 \uc704\ud574 \uc804\ubb38\uc801\uc778 \ubc95\ub960 \uc870\ub825\uc744 \ud544\uc694\ub85c \ud558\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n

\ubc95\ub960 \uc7c1\uc810<\/h3>\n

\uc774 \uc0ac\uac74\uc758 \ud575\uc2ec \ubc95\ub960 \uc7c1\uc810\uc740 IRS \uac10\uc2dc \uad8c\ud55c\uc758 \ubc94\uc704\uc640 \ub0a9\uc138\uc790\uc758 \uae30\ub85d \ubcf4\uad00 \uc758\ubb34 \uc0ac\uc774\uc758 \uade0\ud615\uc5d0 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. IRC \uc81c7602\uc870\ub294 IRS\uc5d0 \ub0a9\uc138\uc790\uc758 \uc7a5\ubd80\uc640 \uae30\ub85d\uc744 \uac80\uc0ac\ud560 \uad11\ubc94\uc704\ud55c \uad8c\ud55c\uc744 \ubd80\uc5ec\ud558\uc9c0\ub9cc, \ub3d9\uc2dc\uc5d0 \uc774 \uad8c\ud55c\uc740 \ud569\ub9ac\uc801\uc778 \ubc94\uc704 \ub0b4\uc5d0\uc11c \ud589\uc0ac\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. IRC \uc81c6001\uc870\ub294 \ub0a9\uc138\uc790\uc5d0\uac8c \uc801\uc808\ud55c \uae30\ub85d \ubcf4\uad00\uc744 \uc694\uad6c\ud558\uc9c0\ub9cc, \ubaa8\ub4e0 \uc99d\uac70 \uc790\ub8cc\ub97c \uc644\ubcbd\ud558\uac8c \ubcf4\uc874\ud560 \uc218 \uc5c6\ub294 \ud604\uc2e4\uc801 \uc0c1\ud669\ub3c4 \uace0\ub824\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788 COGS \ud56d\ubaa9\uc758 \uc785\uc99d\uc5d0 \uc788\uc5b4\uc11c\ub294 \uac04\uc811\uc801 \uc99d\uac70\uc640 \uc7ac\uad6c\uc131\ub41c \uae30\ub85d\ub3c4 \uc778\uc815\ub420 \uc218 \uc788\ub294 \uc5ec\uc9c0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc774 \uc0ac\uac74\uc5d0 \uc801\uc6a9\ub41c \uc8fc\uc694 \ubc95\uc801 \uc6d0\uce59\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4:<\/p>\n

    \n
  • IRC \uc81c7602\uc870 \u2014 IRS\uc758 \uac10\uc2dc \uad8c\ud55c \ubc0f \uae30\ub85d \uac80\uc0ac \uad8c\ud55c\uc758 \ubc94\uc704<\/li>\n
  • IRC \uc81c6001\uc870 \u2014 \ub0a9\uc138\uc790\uc758 \uae30\ub85d \ubcf4\uad00 \uc758\ubb34<\/li>\n
  • IRC \uc81c6213\uc870 \u2014 \uacb0\ud568 \ud1b5\uc9c0(Statutory Notice of Deficiency)\uc640 \ub0a9\uc138\uc790\uc758 \ub300\uc751 \uad8c\ub9ac<\/li>\n
  • IRM Part 4 \u2014 \uad6d\uc138\uccad \uac80\uc0ac \uc808\ucc28(Examining Process) \ub9e4\ub274\uc5bc<\/li>\n
  • Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930) \u2014 \ud569\ub9ac\uc801 \ucd94\uc815\uc744 \ud1b5\ud55c \uac04\uc811\uc801 \uc99d\uac70\uc758 \uc778\uc815 \uac00\ub2a5\uc131<\/li>\n<\/ul>\n

    \uc1a1\ub85c\ud38c\uc758 \uc804\ub7b5<\/h3>\n

    \uc1a1\ub85c\ud38c\uc740 \ub2e4\uce35\uc801 \uc811\uadfc \ubc29\uc2dd\uc744 \ucc44\ud0dd\ud588\uc2b5\ub2c8\ub2e4. \uba3c\uc800 IRS \uc815\ubcf4 \uc694\uad6c\uc11c(Information Document Request, IDR)\uc5d0 \ub300\ud55c \uccb4\uacc4\uc801\uc778 \ub300\uc751 \uc804\ub7b5\uc744 \uc218\ub9bd\ud588\uc2b5\ub2c8\ub2e4. \uac10\uc0ac \uc6cc\ud06c\ud398\uc774\ud37c\ub97c \uc0ac\uc804\uc5d0 \uba74\ubc00\ud788 \uac80\ud1a0\ud558\uc5ec IRS \uac10\uc0ac\uad00\uc758 \ub17c\ub9ac\uc801 \ud5c8\uc810\uc744 \ud30c\uc545\ud558\uace0, \ucd94\uac00\uc801\uc73c\ub85c \ud544\uc694\ud55c \uc99d\uac70 \uc790\ub8cc\ub97c \uc804\ub7b5\uc801\uc73c\ub85c \uc81c\ucd9c\ud588\uc2b5\ub2c8\ub2e4. POS \uc2dc\uc2a4\ud15c \ubcf5\uc6d0 \uc791\uc5c5\uc740 \ub2f9\ucd08 \uc190\uc2e4\ub41c \uac83\uc73c\ub85c \uac04\uc8fc\ub418\ub358 \uac70\ub798 \uae30\ub85d\uc744 \ub514\uc9c0\ud138 \ud615\uc2dd\uc73c\ub85c \uc7ac\uad6c\uc131\ud558\ub294 \ub370 \uc131\uacf5\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 12\uac1c \uc8fc\uc694 \uacf5\uae09\uc5c5\uccb4\uc640\uc758 \uac70\ub798 \uae30\ub85d\uc744 \uad50\ucc28 \ub300\uc870\ud560 \uc218 \uc788\uc5c8\uc73c\uba70, \uac01 \uacf5\uae09\uc5c5\uccb4\uc758 \uc1a1\uc7a5\uacfc \uacb0\uc81c \uae30\ub85d\uc774 \uc2e0\uace0\ub41c COGS\uc640 \uc77c\uce58\ud568\uc744 \uc785\uc99d\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n

    \ubb3c\ub9ac\uc801 \uc7ac\uace0 \uc2e4\uc0ac\uc640 \uc7ac\uace0 \ud3c9\uac00 \uc7ac\uc0b0\uc815 \uc791\uc5c5\ub3c4 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud588\uc2b5\ub2c8\ub2e4. \uc2dc\uc7a5 \uac00\uaca9 \ub300\ube44 \uc6d0\uac00\uc758 \uc800\uac00 \ud3c9\uac00 \uc6d0\uce59(lower of cost or market)\uc744 \uc801\uc6a9\ud558\uc5ec \uc7ac\uace0 \uac00\uce58\ub97c \uac1d\uad00\uc801\uc73c\ub85c \uc7ac\uacc4\uc0b0\ud588\uace0, \uc774 \uacfc\uc815\uc5d0\uc11c \ubc1c\uacac\ub41c \ubd84\ub958 \uc624\ub958\ub4e4\u2014\uc0ac\uc5c5\uc6a9\uc73c\ub85c \uc798\ubabb \uacc4\uc0c1\ub418\uc5c8\ub358 \uac1c\uc778 \uc9c0\ucd9c\uacfc \uadf8 \ubc18\ub300\uc758 \uacbd\uc6b0\ub4e4\u2014\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \uc5ed\ubd84\ub9ac\ud588\uc2b5\ub2c8\ub2e4. \ub9c8\uc9c0\ub9c9\uc73c\ub85c \ud56d\uc18c \ubd80\uc11c\ub85c\uc758 \uc774\uc804 \uc804\uc5d0 \ud604\uc7a5 \uac10\uc0ac\uad00\uacfc\uc758 \uc9c1\uc811 \uc7ac\ud611\uc0c1\uc744 \uc2dc\ub3c4\ud588\uc73c\uba70, Form 886-A(\uac10\uc0ac\uad00 \uc758\uacac\uc11c)\uc758 \uc218\uc815 \uc81c\ucd9c\uc744 \ud1b5\ud574 \uc0c8\ub85c\uc6b4 \uc99d\uac70 \uc790\ub8cc\uc640 \ubc95\uc801 \ub17c\uac70\ub97c \uc815\uc2dd\uc73c\ub85c \uae30\ub85d\uc5d0 \ub0a8\uacbc\uc2b5\ub2c8\ub2e4.<\/p>\n

    \uacb0\uacfc \ubc0f \uc2dc\uc0ac\uc810<\/h3>\n

    \uc1a1\ub85c\ud38c\uc758 \uc885\ud569\uc801\uc778 \ub300\uc751\uacfc \uc99d\uac70 \uc7ac\uad6c\uc131 \ub178\ub825 \uacb0\uacfc, IRS \ud604\uc7a5 \uac10\uc0ac\uad00\uc740 \uc218\uc815\ub41c Form 886-A\uc640 \ucd94\uac00 \uc81c\ucd9c\ub41c \uc11c\ub958\ub4e4\uc744 \uc218\uc6a9\ud588\uc2b5\ub2c8\ub2e4. \ucd5c\uc885\uc801\uc73c\ub85c Form 870(\uc138\uae08 \ud569\uc758\uc11c)\uc774 \uc11c\uba85\ub418\uc5c8\uc73c\uba70, \uac10\uc0ac \uacb0\uc815\uc740 “No-Change” \uc0c1\ud0dc\ub85c \ud655\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ucd94\uac00 \uc138\uae08, \ubc8c\uae08, \uc774\uc790\uac00 \ubaa8\ub450 $0\uc73c\ub85c \uadc0\uacb0\ub418\uc5c8\uc74c\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \ubcf8\ub798 \uc57d 4\ub9cc 7,500\ub2ec\ub7ec\uc758 \ucd94\uac00 \ub0a9\uc138 \uc758\ubb34\uc640 \uadf8\uc5d0 \ub530\ub978 \ubc8c\uae08 \ubc0f \uc774\uc790\ub85c\ubd80\ud130 \ub0a9\uc138\uc790\ub294 \uc644\uc804\ud788 \ud574\ubc29\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n

    \uc774 \uc0ac\uac74\uc740 \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uc790\ub4e4\uc5d0\uac8c \uc911\uc694\ud55c \uad50\ud6c8\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4. IRS \uac10\uc0ac\uc5d0 \uc9c1\uba74\ud588\uc744 \ub54c \uc989\uac01\uc801\uc778 \ud56d\ubcf5\uc774\ub098 \uacfc\ub3c4\ud55c \uc591\ubcf4\ub294 \ud604\uba85\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uccb4\uacc4\uc801\uc778 \uae30\ub85d \uc7ac\uad6c\uc131, \uacf5\uae09\uc5c5\uccb4\uc640\uc758 \uad50\ucc28 \uac80\uc99d, \uadf8\ub9ac\uace0 \uac04\uc811\uc801 \uc99d\uac70\uc758 \ud65c\uc6a9\uc744 \ud1b5\ud574 \ub300\ubd80\ubd84\uc758 \uacbd\uc6b0 \ud569\ub9ac\uc801\uc778 \ud574\uacb0\ucc45\uc5d0 \ub3c4\ub2ec\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \ud604\uc7a5 \uac10\uc0ac \ub2e8\uacc4\uc5d0\uc11c \uc804\ubb38 \ubcc0\ud638\uc0ac\uc758 \uac1c\uc785\uc740 \ud56d\uc18c \uc808\ucc28\ub85c\uc758 \ubd88\ud544\uc694\ud55c \uc9c4\ud589\uc744 \ubc29\uc9c0\ud558\uace0, \ube44\uc6a9\uacfc \uc2dc\uac04\uc744 \uc808\uc57d\ud558\ub294 \ub370 \ub9e4\uc6b0 \ud6a8\uacfc\uc801\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubb34\uc5c7\ubcf4\ub2e4 POS \uc2dc\uc2a4\ud15c, \uacf5\uae09\uc5c5\uccb4 \uac70\ub798\ucc98, \uc7ac\uace0 \uae30\ub85d \ub4f1 \uae30\ubcf8\uc801\uc778 \uc601\uc5c5 \uae30\ub85d\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \ubcf4\uad00\ud558\ub294 \uc2b5\uad00\uc740 \ud5a5\ud6c4 \uac10\uc0ac \uc0c1\ud669\uc5d0\uc11c \uac15\ub825\ud55c \ubc29\uc5b4\ub9c9\uc774 \ub429\ub2c8\ub2e4.<\/p>\n

    \uc774\uc804\uc758 \uc131\uacf5 \uc0ac\ub840\ub294 \uc720\uc0ac\ud55c \uacb0\uacfc\ub97c \ubcf4\uc7a5\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. (Prior results do not guarantee similar outcomes.)<\/em><\/p>\n<\/div>\n

    \n

    \uc0c1\ub2f4 \ubb38\uc758<\/h3>\n

    \uc1a1\ub85c\ud38c (Song Law Firm, LLC)<\/strong>
    \uc8fc\uc18c: Parker Plaza, 400 Kelby Street, Suite 1900, Fort Lee, NJ 07024
    \uc804\ud654: (201) 461-0031
    \uc774\uba54\uc77c: mail@songlawfirm.com
    \uc6f9\uc0ac\uc774\ud2b8: https:\/\/songlawfirm.com
    \uc601\uc5c5\uc2dc\uac04: \uc6d4\u2013\uae08 09:00\u201318:00 ET (\uc8fc\ub9d0\u00b7\uacf5\ud734\uc77c \ud734\ubb34)
    \uc5b8\uc5b4 \uc9c0\uc6d0: \ud55c\uad6d\uc5b4\u00b7\uc601\uc5b4\u00b7\uc911\uad6d\uc5b4 (\ubcc0\ud638\uc0ac \uc9c1\uc811 \uc0c1\ub2f4)<\/p>\n

    \ubcf8 \uc790\ub8cc\ub294 \uc77c\ubc18\uc801\uc778 \uc815\ubcf4 \uc81c\uacf5\uc744 \uc704\ud55c \uac83\uc73c\ub85c \ud2b9\uc815 \uc0ac\uc548\uc5d0 \ub300\ud55c \ubc95\ub960 \uc790\ubb38\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uad00\ud560 \uc8fc\ubc95\uacfc \uac1c\ubcc4 \uc0ac\uc2e4\uad00\uacc4\uc5d0 \ub530\ub77c \uacb0\uacfc\uac00 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc73c\ubbc0\ub85c \ubc18\ub4dc\uc2dc \uc790\uaca9 \uc788\ub294 \ubcc0\ud638\uc0ac\uc640 \uc0c1\uc758\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. NJ Rules of Professional Conduct 7.1 \uc900\uc218. Prior results do not guarantee similar outcomes.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

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