{"id":7011,"date":"2015-04-03T21:22:19","date_gmt":"2015-04-03T21:22:19","guid":{"rendered":"https:\/\/songlawfirm.com\/?p=7011"},"modified":"2023-11-15T20:52:07","modified_gmt":"2023-11-16T01:52:07","slug":"%ed%95%b4%ec%99%b8-%ea%b8%88%ec%9c%b5-%ea%b3%84%ec%a2%8c-%ec%8b%a0%ea%b3%a0-foreign-bank-account-and-financial-records","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/ko\/%ed%95%b4%ec%99%b8-%ea%b8%88%ec%9c%b5-%ea%b3%84%ec%a2%8c-%ec%8b%a0%ea%b3%a0-foreign-bank-account-and-financial-records\/","title":{"rendered":"\ud574\uc678 \uae08\uc735 \uacc4\uc88c \uc2e0\uace0 (Foreign Bank Account and Financial Records)"},"content":{"rendered":"<p>FBAR<\/p>\n<p>4\uc6d4 15\uc77c \uc18c\ub4dd\uc138 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc774 \ub2e4\uac00\uc624\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ucd5c\uadfc \uac00\uc7a5 \ub9ce\uc774 \ubc1b\ub294 \uc9c8\ubb38 \uc911\uc5d0 \ud558\ub098\ub294 \ud574\uc678 \uae08\uc735 \uacc4\uc88c \uc2e0\uace0\ubc95 (FBAR, Foreign Bank Account and Financial Records)\uc5d0 \ub300\ud55c \ub0b4\uc6a9\uc785\ub2c8\ub2e4. \uc544\ub9c8\ub3c4 \uc138\uae08 \uc2e0\uace0 form\uc778 Form 1040\uc5d0 \ud574\uc678 \uc790\uc0b0\uc5d0 \ub300\ud55c \uc9c8\ubb38\uc774 \uc788\uc5b4 \uc18c\ub4dd \uc2e0\uace0\ub97c \uc900\ube44\ud558\uba70 \uace0\ub824\ud558\uac8c \ub418\uace0, \ucd5c\uadfc \ubbf8\ubcf4\uace0\uc790\uc5d0 \ub300\ud55c \ud615\uc0ac\ucc98\ubc8c \ubc0f \ubc8c\uae08\uc744 \uac15\ud654\ud55c\ub2e4\ub294 \uc815\ubd80 \ubc1c\ud45c\uac00 \uc788\uc5c8\uae30 \ub54c\ubb38\uc774\ub77c\uace0 \uc0dd\uac01\ub429\ub2c8\ub2e4.<\/p>\n<p>\ud574\ub2f9 \ubc95\uc548\uc740 \uaf64 \uc624\ub798 \uc804\ubd80\ud130 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc9c0\uae08\uae4c\uc9c0\ub294 \ubbf8 \uc815\ubd80\uac00 \ubbf8\uad6d \ub0a9\uc138 \ub300\uc0c1\uc790\ub4e4\uc774 \ud574\uc678\uc5d0 \uc5b4\ub290 \uc815\ub3c4\uc758 \uae08\uc735 \uc790\uc0b0\uc744 \uac00\uc9c0\uace0 \uc788\ub294\uc9c0 \ud30c\uc545\ud558\ub294 \uac83\uc774 \uc27d\uc9c0\uac00 \uc54a\uc544 \uc788\uc5b4\ub3c4 \uc801\uc6a9\uc774 \ud798\ub4e0 \ubc95\ub4e4 \uc911 \ud558\ub098\uc600\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ubbf8\uad6d\uc774 \ubcf4\uc548 \uc720\uc9c0\uac00 \ucca0\uc800\ud558\uae30\ub85c \uc720\uba85\ud55c \uc2a4\uc704\uc2a4 \uadf8\ub9ac\uace0 \ud55c\uad6d \ub4f1 \uc5ec\ub7ec \uad6d\uac00\ub4e4\uacfc \uc0c1\ud638 \ud574\uc678 \uacc4\uc88c\uc5d0 \ub300\ud55c \uc815\ubcf4 \uad50\ud658\uc744 \ud558\uae30\ub85c \ud569\uc758\ud568\uc5d0 \ub530\ub77c \ucd5c\uadfc \ubc95\uc548\uc758 \uc5c4\uaca9\ud55c \uc801\uc6a9\uc774 \uac00\ub2a5\ud558\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc138\ubc95\uc5d0\uc11c \ubcf4\ub294 \ubbf8\uad6d \ub0a9\uc138 \ub300\uc0c1\uc790\ub294 \uc774\ubbfc\ubc95\uc5d0\uc11c \ubcf4\ub294 \uc774\ubbfc\uc790 \uc2e0\ubd84\uacfc \ub2ec\ub9ac \ubbf8\uad6d \uccb4\ub958 \uae30\uac04\uacfc \uacbd\uc81c \ud65c\ub3d9 \uc720\ubb34\ub85c \uacb0\uc815\uc774 \ub418\ubbc0\ub85c \ub300\uc0c1\uc790\uc758 \ubc94\uc704\ub294 \uc0dd\uac01\ubcf4\ub2e4 \ub113\uc2b5\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ubbf8\uad6d\uc5d0\uc11c \uccb4\ub958\ud55c \uae30\uac04\uc774 \ud604 \ud574\ub97c \ud3ec\ud568\ud558\uc5ec \uc9c0\ub09c 2\ub144 \ub3d9\uc548 183\uc77c \uc774\uc0c1\uc774 \ub418\uace0 \ud604 \ud574\uc5d0 \uccb4\ub958\ud55c \uae30\uac04\uc774 31\uc77c \uc774\uc0c1\uc774 \ub418\uba74 \ubbf8\uad6d\uc5d0 \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \uc758\ubb34\ub97c \uac00\uc9c0\uac8c \ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c, \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790\uc640 \uc601\uc8fc\uad8c\uc790\ub4e4 \ubfd0\ub9cc \uc544\ub2c8\ub77c H-1B\ub098 E-2\ube44\uc790 \ub4f1\uc744 \uc18c\uc9c0\ud558\uace0 \ubbf8\uad6d\uc5d0 \uc7a5\uae30 \uccb4\ub958\ud558\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc138\uae08 \ub0a9\ubd80\uc758 \uc758\ubb34\ub97c \uac00\uc9c0\uac8c \ub429\ub2c8\ub2e4. \ud558\uc9c0\ub9cc, \ubbf8\uad6d\uc5d0 \uc77c\uc2dc\uc801\uc73c\ub85c \uccb4\ub958\ud558\ub294 \uc2e0\ubd84\uc778 \ud559\uc0dd\ube44\uc790\ub098 \uc778\ud134\ube44\uc790 \uc18c\uc9c0\uc790\ub4e4\uc740 \uc138\uae08 \ub0a9\uc138\uc758 \uc758\ubb34\uc5d0\uc11c \uc81c\uc678\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud574\uc678 \uae08\uc735 \uacc4\uc88c \uc2e0\uace0\ubc95\uc5d0 \ub530\ub974\uba74 \ubbf8\uad6d \ub0a9\uc138 \ub300\uc0c1\uc790\ub294 \ubbf8\uad6d \ub0b4\uc5d0\uc11c \ubc1b\uc740 \uc784\uae08\uc774\ub098 \uc774\uc790 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud574\uc678\uc5d0 \uc788\ub294 \uc790\uc0b0\uc744 \ubaa8\ub450 \ud569\ucce4\uc744 \ub54c \uc5f0\uc911 \uc5b4\ub290 \ud55c \uc2dc\uc810\uc774\ub77c\ub3c4 $10,000 \uc774\uc0c1\uc774 \ub418\uba74 \ud574\uc678\uc5d0 \uc788\ub294 \uc790\uc0b0\uae4c\uc9c0 \uc7ac\ubb34\ubd80 (Department of Treasury)\uc5d0 \ubcf4\uace0\ud560 \uc758\ubb34\ub97c \uac00\uc9c0\uac8c \ub429\ub2c8\ub2e4. \ud574\uc678 \uae08\uc735 \uc790\uc0b0\uc774\ub77c \ud568\uc740 \uc678\uad6d\uc5d0 \uc788\ub294 \uc740\ud589\uc774\ub098 \uae08\uc735\uae30\uad00\uc5d0 \uc788\ub294 \ubaa8\ub4e0 \uacc4\uc88c, \uc989 \uc740\ud589\uacc4\uc88c, \ud380\ub4dc\uacc4\uc88c, \uc5f0\uae08, \uc801\ub9bd\ud615 \uc0dd\uba85 \ubcf4\ud5d8\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/p>\n<p>\ud574\uc678 \uae08\uc735 \uc790\uc0b0 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc740 6\uc6d4 30\uc77c\uc785\ub2c8\ub2e4. \ub9cc\uc57d \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\uac8c \ub418\uba74 \ud615\uc0ac\ucc98\ubc8c\uc774\ub098 \ubc8c\uae08\uc744 \ubb3c\uac8c \ub418\uba70 \ucc98\ubc8c \uacb0\uc815\uc2dc \uace0\ub824\ud558\ub294 \uc911\uc694\ud55c \uae30\uc900\uc740 \uc2e0\uace0 \ub300\uc0c1\uc790\uac00 \uc758\ub3c4\uc801\uc73c\ub85c \uc2e0\uace0\ub97c \ud53c\ud588\ub294\uc9c0 \uc5ec\ubd80\uc785\ub2c8\ub2e4. \ub9cc\uc57d, \uc758\ub3c4\uc801\uc73c\ub85c \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\uc558\ub2e4\uace0 \ud310\ub2e8\ub418\uba74 \ud615\uc0ac\uc0c1 \ucc98\ubc8c\uc774 \uac00\ub2a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ubc8c\uae08\uc758 \uae08\uc561\ub3c4 \ub9e4\uc6b0 \ud07d\ub2c8\ub2e4. \uc758\ub3c4\uc801\uc73c\ub85c \uc2e0\uace0\ub97c \uc548 \ud55c \uacbd\uc6b0 \ubc8c\uae08\uc740 \ucd5c\ub300 $100,000\uc774\ub098 \ud574\uc678 \uacc4\uc88c\uc5d0 \uc788\ub294 \uae08\uc561\uc758 50% \uc911 \ud070 \uae08\uc561\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. \ub9cc\uc57d \uc758\ub3c4\uac00 \uc5c6\uc5c8\ub2e4\uace0 \ud310\ub2e8\ub418\uba74 \ucd5c\ub300 $10,000\uae4c\uc9c0 \ubc8c\uae08\uc774 \uccad\uad6c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud574\uc678 \uae08\uc735 \uacc4\uc88c \uc2e0\uace0\ubc95\uacfc \ube44\uc2b7\ud558\uc5ec \ub9ce\uc774 \ud63c\uc6a9\ud558\uace0 \ud63c\ub3d9\ud558\ub294 \ubc95\uc73c\ub85c \ud574\uc678 \uacc4\uc88c \uc870\uc138 \ubc95\ub839 (Foreign Account Tax Compliance Act, FATCA)\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34\ubd80\uc5d0 \uc2e0\uace0 \uc758\ubb34\ub97c \uac16\ub294 \ud574\uc678 \uae08\uc735 \uacc4\uc88c \uc2e0\uace0\ubc95\uacfc \ub2ec\ub9ac, \ud574\uc678 \uacc4\uc88c \uc870\uc138 \ubc95\ub839\uc740 \uad6d\uc138\uccad (IRS)\uc5d0 \uc2e0\uace0\ub97c \uc758\ubb34\ud654 \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud574\ub2f9 \ubc95\ub839\uc5d0 \ub530\ub974\uba74, \ud574\uc678 \uae08\uc735 \uc790\uc0b0\uc744 \ubcf4\uc720\ud55c \ubbf8\uad6d \ub0a9\uc138 \ub300\uc0c1\uc790\ub294 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc2dc \ud574\uc678 \uae08\uc735 \uc790\uc0b0\uc758 \ub0b4\uc6a9\uc744 \ud568\uaed8 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \ud574\uc678 \uacc4\uc88c \uc870\uc138 \ubc95\ub839\uc5d0 \ub530\ub978 \uc2e0\uace0\ub294 \ubbf8\ud63c\uc778\uc9c0 \uae30\ud63c\uc778\uc9c0, \ubbf8\uad6d \ub0b4 \uac70\uc8fc\uc790\uc778\uc9c0 \ud574\uc678 \uac70\uc8fc\uc790\uc778\uc9c0\uc5d0 \ub530\ub77c \uc2e0\uace0 \ub300\uc0c1\uc774 \ub418\ub294 \uae08\uc561\uc774 \ub2ec\ub77c \uc8fc\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \ub9cc\uc57d \uc2e0\uace0\uc758 \uc758\ubb34\uac00 \uc788\ub294\ub370 \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0 $10,000\uc758 \ubc8c\uae08\uc744 \ubb3c\uac8c \ub418\uba70, \uc2e0\uace0\ub97c \ud588\uc5b4\uc57c \ud558\ub294 \uc7ac\uc0b0 \uc18c\ub4dd\uc758 40%\uae4c\uc9c0 \ubc8c\uae08\uc774 \uc9d5\uc218\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub9cc\uc57d \uace0\uc758\uc131\uc774 \uc788\ub2e4\uace0 \ud310\ub2e8\ub418\uba74 \ucd5c\ub300 75%\uae4c\uc9c0 \uc9d5\uc218\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud574\ub2f9 \ubc95\ub4e4\uc5d0 \ub300\ud55c \ubb38\uc758\ub97c \ud558\uc2dc\ub294 \ub9ce\uc740 \ubd84\ub4e4\uc774 \uacfc\uc5f0 \ud55c\uad6d\uc5d0 \uc788\ub294 \ubd80\ub3d9\uc0b0\uc774 \ud574\uc678 \uae08\uc735 \uacc4\uc88c \uc2e0\uace0\ubc95 (FBAR)\uacfc \ud574\uc678 \uacc4\uc88c \uc870\uc138 \ubc95\ub839 (FATCA)\uc758 \uc2e0\uace0 \ub300\uc0c1\uc774 \ub418\ub294\uc9c0 \uc5ec\ubd80\ub97c \ubb3c\uc5b4\ubcf4\uc168\uc2b5\ub2c8\ub2e4. \ubd80\ub3d9\uc0b0 \uc790\uccb4\ub294 \uae08\uc735 \uc790\uc0b0\uc774 \uc544\ub2c8\ubbc0\ub85c \ud574\ub2f9 \ubc95\uc5d0 \uc601\ud5a5\uc744 \ubc1b\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc, \ubd80\ub3d9\uc0b0\uc758 \uc885\ub958\uac00 \uc544\ud30c\ud2b8\ub098 \uc8fc\ud0dd, \uc0c1\uac00\uc5ec\uc11c \uc784\ub300 \uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud560 \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9 \ubc95\uc774 \uc544\ub2cc \uc77c\ubc18 \uc18c\ub4dd\uc73c\ub85c \uc18c\ub4dd\uc138 \uc2e0\uace0\uc5d0 \ud3ec\ud568\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ubbf8\uad6d\uc5d0 \uac70\uc8fc\ud558\uace0 \uc788\ub294 \ub9ce\uc740 \ud55c\uad6d\uc778\ub4e4\uc774 \ud22c\uc790\uc758 \ubaa9\uc801\uc73c\ub85c \ud639\uc740 \ucc28\ud6c4 \ud55c\uad6d\uc5d0 \ub418\ub3cc\uc544\uac08 \uac83\uc744 \uace0\ub824\ud558\uc5ec \ud55c\uad6d\uc5d0 \uae08\uc735\uacc4\uc88c\ub97c \uac00\uc9c0\uace0 \uc788\uace0, \uaf64 \ub9ce\uc740 \uc7ac\uc0b0\uc744 \ubcf4\uad00\ud558\uc2dc\ub294 \ubd84\ub4e4\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubd80\uacfc\ub420 \uc218 \uc788\ub294 \ubc8c\uae08\uc758 \uc591\uc774 \ud06c\uace0 \ud615\uc0ac\ucc98\ubc8c\ub3c4 \uac00\ub2a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ubbf8\uad6d \uc815\ubd80\uac00 \ub2e4\ub978 \ub098\ub77c\ub4e4\uacfc \uc870\uc57d\uc744 \ub9fa\uc5b4 \ubc95\uc758 \uc9d1\ud589\uc744 \ubcbc\ub974\uace0 \uc788\ub294 \ub9cc\ud07c \ud574\uc678 \uae08\uc735 \uacc4\uc88c\uc5d0 \uc790\uc0b0\uc744 \uac00\uc9c0\uace0 \uc788\uc73c\uc2dc\ub2e4\uba74 \ud574\ub2f9 \uc790\uc0b0\uc774 \uc2e0\uace0 \ub300\uc0c1\uc778\uc9c0 \ud655\uc778\ud558\uace0 \uc138\uae08\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud574 \uace0\ubbfc\ud574 \ubcf4\uc2dc\uae30\ub97c \uad8c\ud574\ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n<p>\ud574\uc678 \uae08\uc735 \uacc4\uc88c \uc2e0\uace0\ubc95 \ubc0f \ud574\uc678 \uacc4\uc88c \uc870\uc138 \ubc95\ub839 \uad00\ub828 \ucd94\uac00 \ubb38\uc758\uc0ac\ud56d\uc774 \uc788\uc73c\uc2dc\uac70\ub098, \ub3c5\uc790 \ubd84\ub4e4\uaed8\uc11c \uc54c\uace0 \uc2f6\uc73c\uc2e0 \ubc95\ub960\uc774 \uc788\uc73c\uba74 \uc8fc\uc800 \ub9c8\uc2dc\uace0 mail@songlawfirm.com \ub85c \ubb38\uc758\ud574\uc8fc\uc138\uc694. \ub2e4\uc74c\uc5d0 \uc4f8 \uce7c\ub7fc\uc5d0 \ubc18\uc601\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>FBAR 4\uc6d4 15\uc77c \uc18c\ub4dd\uc138 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc774 \ub2e4\uac00\uc624\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ucd5c\uadfc \uac00\uc7a5 \ub9ce\uc774 \ubc1b\ub294 \uc9c8\ubb38 \uc911\uc5d0 \ud558\ub098\ub294 \ud574\uc678 \uae08\uc735 \uacc4\uc88c \uc2e0\uace0\ubc95 (FBAR, Foreign Bank Account and Financial Records)\uc5d0 \ub300\ud55c \ub0b4\uc6a9\uc785\ub2c8\ub2e4. \uc544\ub9c8\ub3c4 \uc138\uae08 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":18158,"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":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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