{"id":7005,"date":"2017-08-17T21:15:55","date_gmt":"2017-08-17T21:15:55","guid":{"rendered":"https:\/\/songlawfirm.com\/?p=7005"},"modified":"2023-11-15T20:48:36","modified_gmt":"2023-11-16T01:48:36","slug":"%eb%af%b8%ea%b5%ad%ec%9d%98-%ec%83%81%ec%86%8d%ec%84%b8","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/ko\/%eb%af%b8%ea%b5%ad%ec%9d%98-%ec%83%81%ec%86%8d%ec%84%b8\/","title":{"rendered":"\ubbf8\uad6d\uc758 \uc0c1\uc18d\uc138"},"content":{"rendered":"<p>\uc694\uc998 \ud55c\uad6d\uc5d0\uc11c \uc2dd\ud488\uae30\uc5c5 \uc624\ub69c\uae30\uc758 \uc778\uae30\uac00 \uc2ec\uc0c1\uce58 \uc54a\uc2b5\ub2c8\ub2e4. \ube44\uc815\uaddc\uc9c1\uc744 \uc815\uaddc\uc9c1\uc73c\ub85c \uc804\ud658\ud558\uace0, 4,000\uba85 \uc774\uc0c1\uc758 \uc2ec\uc7a5\ubcd1 \uc5b4\ub9b0\uc774\ub97c \uc9c0\uc6d0\ud558\uace0, \ub77c\uba74 \uac00\uaca9\uc744 10\ub144\uc9f8 \ub3d9\uacb0\ud574\uc654\ub2e4\ub294 \ud589\ubcf4\ub4e4\uc774 \uc804\ud574\uc9c0\uba74\uc11c \u2018\ucc29\ud55c \uae30\uc5c5\u2019\uc758 \ub300\uba85\uc0ac\ub85c \uc790\ub9ac \uc7a1\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub9ce\uc740 \uc0ac\ub78c\uc774 \uc624\ub69c\uae30\ub97c \u2018\uac13(God)\ub69c\uae30\u2019\ub77c\uace0 \ubd80\ub974\uba70 \uc624\ub69c\uae30 \uc81c\ud488 \uad6c\ub9e4 \uc6b4\ub3d9\uae4c\uc9c0 \uc77c\uc5b4\ub098\uace0 \uc788\ub2e4 \ud558\ub2c8 \uadf8 \uc778\uae30\uac00 \uc5b4\ub290 \uc815\ub3c4\uc778\uc9c0 \uc2e4\uac10\ud560 \uc218 \uc788\uc744 \uac83 \uac19\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \ucd5c\uadfc\uc5d0\ub294 \uc624\ub69c\uae30\uc758 \ucd5c\ub300\uc8fc\uc8fc\uc778 \ud568\uc601\uc900 \ud68c\uc7a5\uc774 1500\uc5b5 \uc6d0\uc5d0 \ub2ec\ud558\ub294 \uc0c1\uc18d\uc138\ub97c 1\uc6d0\ub3c4 \ube60\uc9d0\uc5c6\uc774 5\ub144 \ub3d9\uc548 \ubd84\ub0a9\ud0a4\ub85c \ud588\ub2e4\ub294 \uc18c\uc2dd\uc774 \uc804\ud574\uc9c0\uba74\uc11c \ub354\uc6b1 \uc8fc\ubaa9\uc744 \ubc1b\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud568 \ud68c\uc7a5\uc774 \ubb3c\ub824\ubc1b\uc740 \uc8fc\uc2dd\uc740 \uc2dc\uac00 3600\uc5b5 \uc6d0 \uc815\ub3c4\ub77c\uace0 \uc804\ud574\uc84c\uc2b5\ub2c8\ub2e4. \uc774\uac8c \uc0ac\uc2e4\uc774\ub77c\uba74 \uc0c1\uc18d\ubc1b\uc740 \uc790\uc0b0\uc758 40% \uc774\uc0c1\uc744 \uc0c1\uc18d\uc138\ub85c \ub0b4\ub294 \uac83\uc785\ub2c8\ub2e4. \uc5ec\ub7ec \uac00\uc9c0 \ud3b8\ubc95\uc744 \ud1b5\ud574 \uc0c1\uc18d\uc138\ub97c \ud0c8\uc138\ud574 \uc628 \ub2e4\ub978 \uc7ac\ubc8c\ucd1d\uc218\ub4e4\uacfc\ub294 \uc0ac\ubb47 \ub2e4\ub978 \ud589\ubcf4\uc774\uae30\uc5d0 \ub354\uc6b1 \uc8fc\ubaa9\uc744 \ubc1b\ub294 \uac83 \uac19\uc2b5\ub2c8\ub2e4. \uadf8\ub807\ub2e4\uba74 \ub9cc\uc57d \ud568 \ud68c\uc7a5\uc5d0 \ubbf8\uad6d\uc5d0\uc11c \uc0c1\uc18d\uc744 \ubc1b\uc558\ub2e4\uba74 \uc5b4\ub5bb\uac8c \ub418\uc5c8\uc744\uae4c\uc694?<\/p>\n<p>\ubbf8\uad6d\uc5d0\ub294 \ud06c\uac8c \ub450 \uac00\uc9c0 \uc885\ub958\uc758 \uc720\uc0b0\uc138 (estate tax)\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ubc14\ub85c \uc5f0\ubc29\uc815\ubd80 \uc720\uc0b0\uc138\uc640 \uc8fc \uc815\ubd80 \uc720\uc0b0\uc138\uc785\ub2c8\ub2e4. \uad6d\uc138\uccad\uc5d0\ub9cc \uc138\uae08\uc744 \ub0b4\uba74 \ub418\ub294 \ud55c\uad6d\uacfc \ub2ec\ub9ac \ubbf8\uad6d\uc5d0\uc11c\ub294 \uc5f0\ubc29\uc815\ubd80\uc640 \uc8fc \uc815\ubd80\uac00 \ub2e4 \uc720\uc0b0\uc138\uc5d0 \uad00\uc5ec\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uba3c\uc800 \uc5f0\ubc29\uc815\ubd80 \uc720\uc0b0\uc138\ubd80\ud130 \uc54c\uc544\ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \uc5f0\ubc29\uc815\ubd80\ub294 \uc0c1\uc18d\ub418\ub294 \uc790\uc0b0\uc758 \uae08\uc561\uc774 5\ubc3149\ub9cc \ubd88 \uc774\ud558\uba74 \uc720\uc0b0\uc138\ub97c \uba74\uc81c\ud574 \uc90d\ub2c8\ub2e4. \ub9cc\uc57d \uc720\uc0b0\uae08\uc561\uc774 \uba74\uc81c \uc0c1\ud55c\uce58 (5\ubc3149\ub9cc \ubd88)\ubcf4\ub2e4 \ub9ce\ub2e4\uba74 \ucd08\uacfc\ud55c \uae08\uc561\uc5d0 40%\uac00 \uc720\uc0b0\uc138\ub85c \ubd99\uac8c \ub429\ub2c8\ub2e4. \uc5ec\uae30\uc11c \uc8fc\uc758\ud560 \uc810\uc740 \uc5f0\ubc29\uc815\ubd80\ub294 \uc720\uc0b0\uacfc \uc99d\uc5ec\ub97c \uac19\uc774 \ubb36\uc5b4\uc11c \uacc4\uc0b0\ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uc989, \uc0b4\uc544\uc788\ub294 \ub3d9\uc548 \uc790\ub140\ub4e4\uc5d0\uac8c \uc120\ubb3c\ub85c\uc11c \uc99d\uc5ec\ud55c \uc790\uc0b0\ub4e4\ub3c4 \ub098\uc911\uc5d0 \uc720\uc0b0\uc744 \uacc4\uc0b0\ud560 \ub54c \ud3ec\ud568\ub41c\ub2e4\ub294 \ub9d0\uc785\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. A\uc528\ub294 \ubd80\ub3d9\uc0b0\uacfc \uc790\ub3d9\ucc28\ub97c \ud3ec\ud568\ud558\uc5ec 3\ubc31\ub9cc \ubd88\uc758 \uc790\uc0b0\uc744 \uc720\uc0b0\uc73c\ub85c \ub0a8\uacbc\uc2b5\ub2c8\ub2e4. \uc774 \uae08\uc561\uc740 \uba74\uc81c \uc0c1\ud55c\uce58\ubcf4\ub2e4 \ub0ae\uc73c\ubbc0\ub85c \uc5f0\ubc29\uc815\ubd80\uc5d0 \ub0bc \uc720\uc0b0\uc138\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ub9cc\uc57d A\uc528\uac00 \uc0dd\uc804\uc5d0 \uc790\ub140\uc5d0\uac8c 4\ubc31\ub9cc \ubd88 \uc0c1\ub2f9\uc758 \ubd80\ub3d9\uc0b0\uc744 \uc120\ubb3c\ub85c \uc92c\ub2e4\uba74 \uc0c1\ud669\uc740 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uadf8\ub807\ub2e4\uba74 A\uc528\uc758 \uc720\uc0b0\uc7403 \ubc31\ub9cc \ubd88\uc758 \uc720\uc0b0\uc561\uacfc 4\ubc31\ub9cc \ubd88\uc758 \uc99d\uc5ec\uc561\uc774 \ud569\uccd0\uc838 7\ubc31\ub9cc \ubd88\uc774 \ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc774\ub7f0 \uacbd\uc6b0 \ucd1d \uc720\uc0b0\uc99d\uc5ec\uae08\uc561 (7\ubc31\ub9cc \ubd88)\uacfc \uba74\uc81c\uc0c1\ud55c\uce58 (5\ubc3149\ub9cc \ubd88)\uc758 \ucc28\uc561 (1\ubc3121\ub9cc \ubd88)\uc758 40%\ub97c \uc5f0\ubc29\uc815\ubd80\uc5d0 \uc720\uc0b0\uc138\ub85c \ub0b4\uac8c \ub418\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p>\uadf8\ub807\ub2e4\uba74 \uc8fc \uc815\ubd80 \uc720\uc0b0\uc138\ub294 \uc5b4\ub5a8\uae4c\uc694. \ub274\uc695\uc8fc\ub97c \uc608\ub97c \ub4e4\uc5b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \ub274\uc695\uc8fc\ub3c4 \uc5f0\ubc29\uc815\ubd80\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc720\uc0b0\uae08\uc561\uc774 \uba74\uc81c \uc0c1\ud55c\uce58\ub97c \ub118\uc9c0 \uc54a\ub294\ub2e4\uba74 \uc720\uc0b0\uc138\ub97c \uba74\uc81c\ud574 \uc90d\ub2c8\ub2e4. 2017\ub144 \ud604\uc7ac \ub274\uc695\uc8fc \uba74\uc81c\uc0c1\ud55c\uce58\ub294 5\ubc3125\ub9cc \ubd88\uc785\ub2c8\ub2e4. \uc5f0\ubc29\uc815\ubd80 \uc720\uc0b0\uc138\uc640 \ub2e4\ub978 \uc810\uc740 \ub9cc\uc57d \uc720\uc0b0\uae08\uc561\uc774 \uba74\uc81c\uc0c1\ud55c\uce58\ub97c \ub118\ub294\ub2e4\uba74 \uc720\uc0b0\uae08\uc561\uacfc \uba74\uc81c\uc0c1\ud55c\uce58\uc758 \ucc28\uc561\uc774 \uc544\ub2cc \uc720\uc0b0\uae08\uc561 \uc804\uccb4\uc5d0 \uc138\uae08\uc744 \ub9e4\uae34\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \uc55e\uc11c \uc608\ub97c \ub4e4\uc5c8\ub358 A \uc528\uc758 \uacbd\uc6b0\ub77c\uba74 1\ubc3121\ub9cc \ubd88\uc774 \uc544\ub2cc 7\ubc31\ub9cc \ubd88\uc5d0 \uc138\uae08\uc774 \ubd99\uac8c \ub418\ub294 \uac83\uc785\ub2c8\ub2e4. \ub2e4\ud589\uc778 \uc0ac\uc2e4\uc740 \uc720\uc0b0\uc138\uc728\uc774 40%\ub85c \uc815\ud574\uc9c4 \uc5f0\ubc29\uc815\ubd80\uc640\ub294 \ub2ec\ub9ac \ub274\uc695\uc8fc \uc720\uc0b0\uc138\uc728\uc740 \uc720\uc0b0\uc758 \uae08\uc561\uc5d0 \ub530\ub77c 3.06%\ubd80\ud130 \ucd5c\ub300 16% \uae4c\uc9c0\ub9cc \uc801\uc6a9\ub41c\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \ub610 \ub2e4\ud589\uc778 \uc0ac\uc2e4\uc740 \uba74\uc81c \uc0c1\ud55c\uce58\uac00 \ub9e4\ub144 \uac70\uc758 \ubc31\ub9cc \ubd88\uc529 \uc99d\uac00\ud55c\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \uc2e4\uc81c\ub85c 2016\ub144 \uba74\uc81c \uc0c1\ud55c\uce58\ub294 4\ubc3118\ub9cc \ubd88 \uc815\ub3c4\uc600\uc2b5\ub2c8\ub2e4. 2014\ub144 \ubc95 \uc81c\uc815\uc774 \uc788\uae30 \uc804 \uba74\uc81c \uc0c1\ud55c\uce58\uac00 \ubc31\ub9cc \ubd88\uc774\uc600\uc73c\ub2c8 \ubd88\uacfc 3\ub144 \uc0ac\uc774\uc5d0 5\ubc30 \uc774\uc0c1 \uc99d\uac00\ud55c \uc148\uc785\ub2c8\ub2e4.<\/p>\n<p>\uadf8\ub807\ub2e4\uba74 \ud568 \ud68c\uc7a5\uc774 \ub274\uc695\uc5d0\uc11c \uc0c1\uc18d\uc744 \ubc1b\uc558\uc744 \ub54c \uc5bc\ub9c8\uc815\ub3c4\uc758 \uc720\uc0b0\uc138\ub97c \uc815\ubd80\uc5d0 \ub0b4\uc57c\ud558\ub294\uc9c0 \ud55c\uad6d\uacfc \ube44\uad50\ud574 \ubcf4\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4. \uba3c\uc800 \uc5f0\ubc29\uc815\ubd80 \uc720\uc0b0\uc138\ub97c \uacc4\uc0b0\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \ud568 \ud68c\uc7a5 \uac19\uc740 \uacbd\uc6b0 \ucd1d \uc720\uc0b0\uc99d\uc5ec\uae08\uc561 (3600\uc5b5 \uc6d0, \uc57d 3\uc5b5 2\ucc9c\ub9cc \ubd88)\uacfc \uba74\uc81c\uc0c1\ud55c\uce58 (5\ubc3149\ub9cc \ubd88)\uc758 \ucc28\uc561 (\uc57d 3\uc5b5 1\ucc9c4\ubc3150\ub9cc\ubd88)\uc758 40%\uc744 \uc5f0\ubc29\uc815\ubd80\uc5d0 \uc720\uc0b0\uc138\ub85c \ub0b4\uc57c\ud569\ub2c8\ub2e4. \uc774 \uae08\uc561\uc740 \uc57d 1\uc5b5 2,580\ub9cc \ubd88\uc774\uba70 \ud55c\ud654\ub85c\ub294 \uc57d 1419\uc5b5 \uc6d0 \uc815\ub3c4\uc785\ub2c8\ub2e4. \ub2e4\uc74c \ub274\uc695\uc8fc \uc720\uc0b0\uc138\ub97c \uacc4\uc0b0\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \ud568 \ud68c\uc7a5\uc758 \uc0c1\uc18d\uae08\uc561\uc740 \uba74\uc81c\uc0c1\ud55c\uce58\ub97c \ud6cc\uca4d \ub118\uc5c8\uace0 \uadf8 \uae08\uc561\uc774 \ud06c\uae30 \ub54c\ubb38\uc5d0 \uc720\uc0b0\uc138\uc728 16%\uac00 \uc801\uc6a9\ub420 \uac83\uc785\ub2c8\ub2e4. \uadf8\ub807\ub2e4\uba74 \uc720\uc0b0\uae08\uc561 \uc804\uccb4 (\uc57d 3\uc5b5 2\ucc9c\ub9cc \ubd88)\uc758 16%\ub97c \ub274\uc695\uc8fc \uc720\uc0b0\uc138\ub85c \uc9c0\ubd88\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uae08\uc561\uc740 \uc57d 5\ucc9c 120\ub9cc \ubd88\uc774\uba70 \ud55c\ud654\ub85c\ub294 \uc57d 557\uc5b5 \uc6d0 \uc815\ub3c4\uc785\ub2c8\ub2e4. \uc5f0\ubc29\uc815\ubd80 \uc720\uc0b0\uc138\uc640 \ub274\uc695\uc8fc \uc720\uc0b0\uc138\ub97c \ud569\uce58\uba74 \uc57d 1976\uc5b5 \uc6d0 \uc774 \ub429\ub2c8\ub2e4.<\/p>\n<p>\ub274\uc800\uc9c0\uc5d0 \uac70\uc8fc\ud558\uc2dc\ub294 \ubd84\uc740 \uc720\uc0b0\uc138\uc640 \uad00\ub828\ud558\uc5ec \ub354 \ub9ce\uc740 \uc8fc\uc758\ub97c \uae30\uc6b8\uc774\uc154\uc57c \ud558\uaca0\uc2b5\ub2c8\ub2e4. \uba3c\uc800 \uba74\uc81c \uc0c1\ud55c\uce58\uac00 \ud604\uc800\ud788 \ub0ae\uc2b5\ub2c8\ub2e4. 2017\ub144 2\ubc31\ub9cc \ubd88\ub85c \uc99d\uac00\ud558\uae34 \ud588\uc9c0\ub9cc 2016\ub144\uc5d0\ub294 \uba85\uc81c \uc0c1\ud55c\uce58\uac00 $675,000\uc5d0 \ubd88\uacfc\ud588\uc2b5\ub2c8\ub2e4. \ub610\ud55c, \ub274\uc800\uc9c0\uc5d0\ub294 \uc720\uc0b0\uc138\uc640\ub294 \ubcc4\ub3c4\ub85c \uc0c1\uc18d\uc138 (inheritance tax)\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc0c1\uc18d\uc138\ub294 \uc720\uc0b0\uc758 \uae08\uc561\uacfc \uc0c1\uad00\uc5c6\uc774 \uc0c1\uc18d\ubc1b\ub294 \uc0ac\ub78c\uc774 \uc720\uc0b0\uc744 \ub0a8\uae34 \uc0ac\ub78c\uacfc \uc5bc\ub9c8\ub098 \uac00\uae4c\uc6b4 \uad00\uacc4\uc600\ub294\uc9c0\ub97c \uad6c\ubd84\ud558\uc5ec \uc801\uc6a9\ud558\ub294 \uc138\uae08\uc785\ub2c8\ub2e4. \ub274\uc800\uc9c0\uc5d0\uc11c\ub294 \uc774 \uad00\uacc4\ub97c \ud06c\uac8c 3\uac00\uc9c0 \uadf8\ub8f9\uc73c\ub85c \ub098\ub204\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uccab\ubc88\uc9f8 \uadf8\ub8f9\uc740 \uc9c1\uacc4\uac00\uc871\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \ubc30\uc6b0\uc790, \ubd80\ubaa8, \uc870\ubd80\ubaa8, \uc790\ub140 (\uc785\uc591\ub418\uc5c8\ub354\ub77c\ub3c4 \uc0c1\uad00\uc5c6\uc74c), \uc190\uc790, \uc190\ub140 \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774 \uadf8\ub8f9\uc740 \uc0c1\uc18d\uc138\ub85c\ubd80\ud130 \uc644\uc804\ud788 \uba74\uc81c\ub97c \ubc1b\uc2b5\ub2c8\ub2e4. \ub450 \ubc88\uc9f8 \uadf8\ub8f9\uc5d0\ub294 \uc720\uc0b0\uc744 \ub0a8\uae34 \uc0ac\ub78c\uc758 \ud615\uc81c, \uc790\ub9e4, \uc0ac\uc704, \uba70\ub290\ub9ac \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774 \uadf8\ub8f9\uc740 $25,000\uae4c\uc9c0\ub294 \uc0c1\uc18d\uc138\ub97c \uba74\uc81c\ubc1b\uc9c0\ub9cc, \uadf8 \uc774\uc0c1\uc758 \uae08\uc561\uc5d0 \ub300\ud574\uc11c\ub294 \uae08\uc561\uc5d0 \ub530\ub77c \ucd5c\ub300 16%\uae4c\uc9c0 \uc0c1\uc18d\uc138\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uc138 \ubc88\uc9f8 \uadf8\ub8f9\uc5d0\ub294 \uadf8 \uc678\uc758 \ubaa8\ub4e0 \uc0ac\ub78c\uc774 \ud3ec\ud568\ub418\uba70, \uc774 \uadf8\ub8f9\uc740 \ubb34\uc870\uac74 \uc0c1\uc18d\uc138\ub97c \ub0b4\uc57c \ud569\ub2c8\ub2e4(\uc720\uc0b0\uae08\uc561 $700,000\uae4c\uc9c0\ub294 15%, \uadf8 \uc774\uc0c1\uc740 16%).<\/p>\n<p>\uc774\ucc98\ub7fc \uc720\uc0b0\uacfc \uc0c1\uc18d\uc5d0 \uad00\ub828\ud55c \ubc95\ub960\uc740 \uc8fc\ub9c8\ub2e4 \ucc9c\ucc28\ub9cc\ubcc4\uc785\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \ubaa8\ub4e0 \uc0ac\ub78c\uc774 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc790\uc0b0\uc758 \uc591\uacfc 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