{"id":101926,"date":"2026-08-12T10:48:55","date_gmt":"2026-08-12T02:48:55","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=101926"},"modified":"2026-08-12T12:06:23","modified_gmt":"2026-08-12T04:06:23","slug":"%ed%99%8d%ec%bd%a9-%ea%b1%b0%ec%a3%bc%ec%9e%90%ec%a6%9d%eb%aa%85%ec%84%9c-%eb%b0%9c%ea%b8%89","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%ea%b1%b0%ec%a3%bc%ec%9e%90%ec%a6%9d%eb%aa%85%ec%84%9c-%eb%b0%9c%ea%b8%89\/","title":{"rendered":"\ud64d\ucf69 \uac70\uc8fc\uc790\uc99d\uba85\uc11c(CoR) \ubc1c\uae09 \uc694\uac74\u00b7\uc808\ucc28 \ubc0f IRD \uc2ec\uc0ac \ub300\uc751 \uc804\ub7b5"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"101926\" class=\"elementor elementor-101926\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d7f46e8 e-flex e-con-boxed e-con e-parent\" data-id=\"6d7f46e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6304493 elementor-widget elementor-widget-text-editor\" data-id=\"6304493\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69\uc740 \ub0ae\uc740 \ubc95\uc778\uc138\uc728\uacfc \uc5ed\uc678\uc18c\ub4dd \ube44\uacfc\uc138\uc81c\ub3c4(FSIE), \uadf8\ub9ac\uace0 \uc804 \uc138\uacc4 \uc8fc\uc694\uad6d\uacfc\uc758 \uad11\ubc94\uc704\ud55c \uc774\uc911\uacfc\uc138\ubc29\uc9c0\ud611\uc815(DTA\/DTAA)\uc744 \ubc14\ud0d5\uc73c\ub85c \uae00\ub85c\ubc8c \ube44\uc988\ub2c8\uc2a4\uc758 \ud575\uc2ec \uac70\uc810\uc73c\ub85c \uc8fc\ubaa9\ubc1b\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \ud55c\uad6d \uc0ac\uc5c5\uac00\uac00 \ud64d\ucf69\uc5d0 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc5ec \uae00\ub85c\ubc8c \uc601\uc5c5\uc744 \uc804\uac1c\ud558\uac70\ub098, \ud55c\uad6d \ub4f1 \ub2e4\ub978 \uad6d\uac00\uc758 \uc790\ud68c\uc0ac\ub85c\ubd80\ud130 \ubc30\ub2f9, \uc774\uc790, \ub85c\uc5f4\ud2f0 \uc18c\ub4dd\uc744 \uc218\ucde8\ud560 \ub54c \uc774\uc911\uacfc\uc138 \ubd80\ub2f4\uc744 \ub300\ud3ed \uc644\ud654\ud560 \uc218 \uc788\ub2e4\ub294 \uc810\uc740 \uac15\ub825\ud55c \uba54\ub9ac\ud2b8\uc785\ub2c8\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \ub2e8\uc9c0 \ud64d\ucf69\uc5d0 \ubc95\uc778\uc744 \uc124\ub9bd\ud588\ub2e4\ub294 \uc0ac\uc2e4\ub9cc\uc73c\ub85c \uc0c1\ub300\uad6d \uc138\ubc95\uc0c1\uc758 \uac10\uba74 \ud61c\ud0dd\uc774\ub098 DTA \uc870\uc138 \ud61c\ud0dd\uc774 \uc790\ub3d9 \uc801\uc6a9\ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ud574\uc678 \uad6d\uc138\uccad(\uc608: \ud55c\uad6d \uad6d\uc138\uccad)\uc5d0 DTA \ud611\uc815 \uc138\uc728(\uc608: \ubc30\ub2f9\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218\uc138\uc728 \uac10\uba74 \ub4f1)\uc744 \uc801\uc6a9\ubc1b\uae30 \uc704\ud574\uc11c\ub294 \ud64d\ucf69 \uc138\ubb34\uad6d(Inland Revenue Department, IRD)\uc774 \uc815\uc2dd \ubc1c\uae09\ud55c &#8216;\uac70\uc8fc\uc790\uc99d\uba85\uc11c(Certificate of Resident Status, \uc774\ud558 CoR)&#8217;\ub97c \ubc18\ub4dc\uc2dc \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ubcf8 \uac00\uc774\ub4dc\uc5d0\uc11c\ub294 \ud64d\ucf69 \ubc95\uc778\uc758 \uc124\ub9bd\uacfc \uc6b4\uc6a9\uc744 \uace0\ub824\ud558\uac70\ub098 \uc774\ubbf8 \ubc95\uc778\uc744 \uc6b4\uc601 \uc911\uc778 \ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\ubd84\ub4e4\uc744 \uc704\ud574, \ud64d\ucf69 \uac70\uc8fc\uc790\uc99d\uba85\uc11c(CoR)\uc758 \uc815\uc758\uc640 \ud544\uc694\uc131, IRD\uc758 \ubc1c\uae09 \uc790\uaca9 \uae30\uc900, \ucd5c\uc2e0 \uc804\uc790 \ubc1c\uae09(Digital CoR) \uc2dc\uc2a4\ud15c, \uc138\ubb34\uad6d\uc758 \uc2e4\uc9c8\uc801 \uad00\ub9ac\u00b7\ud1b5\uc81c(Management &amp; Control) \uc2ec\uc0ac \uac15\ud654 \ucd94\uc138, \uadf8\ub9ac\uace0 \uc2e4\ubb34\uc801 \uc2e0\uccad \uc808\ucc28\uc640 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38(FAQ)\uae4c\uc9c0 \uc644\ubcbd\ud558\uac8c \uc815\ub9ac\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f18ff4 elementor-widget elementor-widget-spacer\" data-id=\"3f18ff4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3a3907 elementor-widget elementor-widget-button\" data-id=\"b3a3907\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#footer-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uac70\uc8fc\uc790\uc99d\uba85\uc11c \ubb38\uc758<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59fff5b elementor-widget elementor-widget-spacer\" data-id=\"59fff5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ee5102 elementor-widget elementor-widget-heading\" data-id=\"5ee5102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 \uac70\uc8fc\uc790\uc99d\uba85\uc11c(CoR)\uc758 \uac1c\ub150\uacfc \ubc1c\uae09 \ud544\uc694\uc131 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67591be elementor-widget elementor-widget-text-editor\" data-id=\"67591be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\uac70\uc8fc\uc790\uc99d\uba85\uc11c(Certificate of Resident Status, CoR)\ub294 \ud64d\ucf69 \uc138\ubb34\uad6d(IRD)\uc774 \ud2b9\uc815 \uac1c\uc778\uc774\ub098 \ubc95\uc778\uc774 \ud64d\ucf69-\uc0c1\ub300\uad6d \uac04 \ud3ec\uad04\uc801 \uc774\uc911\uacfc\uc138\ubc29\uc9c0\ud611\uc815(Comprehensive DTA)\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294 &#8216;\ud64d\ucf69 \uc870\uc138\uac70\uc8fc\uc790(Hong Kong Tax Resident)&#8217;\uc784\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \ud655\uc778\ud574 \uc8fc\ub294 \ud589\uc815 \ubb38\uc11c\uc785\ub2c8\ub2e4. \uac70\uc8fc\uc790\uc99d\uba85\uc11c\uac00 \ud544\uc694\ud55c \ub300\ud45c\uc801\uc778 \uc0ac\uc720\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52c5e7e elementor-widget elementor-widget-text-editor\" data-id=\"52c5e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>.st-wrap{width:100%;max-width:none;margin:0;font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;box-sizing:border-box;color:#2E3A45}.st-wrap *{box-sizing:border-box}.svc-item{margin:0 0 10px;padding:16px 18px;background:#FFFFFF;border:1px solid #E1E8F0;border-radius:8px}.svc-item:last-child{margin-bottom:0}.svc-title{font-size:16px;font-weight:700;color:#16324F;margin:0 0 6px;line-height:1.4}.svc-desc{font-size:15px;color:#2E3A45;margin:0;line-height:1.7}.svc-desc b{font-weight:700;color:#16324F}.svc-blue{color:#1F3E63;font-weight:700}<\/style>\n<div class=\"st-wrap\">\n<div class=\"svc-item\">\n<p class=\"svc-title\">\uc774\uc911\uacfc\uc138 \ubc29\uc9c0 \ud61c\ud0dd \uc801\uc6a9<\/p>\n<p class=\"svc-desc\">\ud574\uc678 \ud611\uc815\uad6d(\ud55c\uad6d, \uc911\uad6d \ubcf8\ud1a0 \ub4f1)\uc758 \uae30\uc5c5\uc73c\ub85c\ubd80\ud130 <b>\ubc30\ub2f9\uae08(Dividend), \uc774\uc790(Interest), \ub85c\uc5f4\ud2f0(Royalty) \ub610\ub294 \uae30\uc220\uc11c\ube44\uc2a4 \uc218\uc218\ub8cc<\/b>\ub97c \uc9c0\uae09\ubc1b\uc744 \ub54c, \uc0c1\ub300\uad6d \uc138\ubc95\uc0c1 \uae30\ubcf8 \uc6d0\ucc9c\uc9d5\uc218\uc138\uc728 \ub300\uc2e0 <span class=\"svc-blue\">DTA\uc5d0 \uaddc\uc815\ub41c \uc81c\ud55c\uc138\uc728(\ub610\ub294 \ube44\uacfc\uc138\u00b7\uba74\uc81c)<\/span>\uc744 \uc801\uc6a9\ubc1b\uae30 \uc704\ud55c \ubaa9\uc801<\/p>\n<\/div>\n<div class=\"svc-item\">\n<p class=\"svc-title\">\ud574\uc678 \uacfc\uc138\ub2f9\uad6d\uc758 \uc18c\ub4dd \uac80\uc99d \ub300\uc751<\/p>\n<p class=\"svc-desc\">\uc0c1\ub300\uad6d \uacfc\uc138\ub2f9\uad6d\uc5d0\uc11c \ud64d\ucf69 \ubc95\uc778\uc744 <b>\uba85\uc758\ub9cc \uc874\uc7ac\ud558\ub294 \ud398\uc774\ud37c \ucef4\ud37c\ub2c8<\/b>\ub85c \uc758\uc2ec\ud558\uc5ec \uc6d0\ucc9c\uc9d5\uc218 \uac10\uba74\uc744 \uac70\ubd80\ud558\ub824 \ud560 \ub54c, \ud64d\ucf69 \uc138\ubb34\uad6d\uc774 \uc778\uc815\ud55c <span class=\"svc-blue\">\uc815\uc2dd \uc870\uc138\uac70\uc8fc\uc790\uc784\uc744 \uc99d\ube59\ud558\ub294 \ud575\uc2ec \uc11c\ub958<\/span><\/p>\n<\/div>\n<div class=\"svc-item\">\n<p class=\"svc-title\">\uae00\ub85c\ubc8c \uac70\ub798 \uc548\uc804\uc131 \ud655\ubcf4<\/p>\n<p class=\"svc-desc\">\ud64d\ucf69\uacfc \ud3ec\uad04\uc801 DTA\ub97c \uccb4\uacb0\ud55c \uc804 \uc138\uacc4 <span class=\"svc-blue\">45\uac1c \uc774\uc0c1 \uad6d\uac00<\/span>(\ud55c\uad6d, \uc911\uad6d, \uc2f1\uac00\ud3ec\ub974, \uc601\uad6d, \uc77c\ubcf8 \ub4f1)\uc640\uc758 \uac70\ub798 \uc2dc <b>\uc870\uc138 \uba85\ud655\uc131 \ud655\ubcf4<\/b><\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-903bb1f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"903bb1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a728ae8 elementor-widget elementor-widget-heading\" data-id=\"a728ae8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 \uac70\uc8fc\uc790\uc99d\uba85\uc11c(CoR) \uc2e0\uccad \uc790\uaca9 \uc694\uac74 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e34da01 elementor-widget elementor-widget-text-editor\" data-id=\"e34da01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69 \uc138\ubb34\uad6d(IRD)\uc740 \uc2e0\uccad \uc8fc\uccb4(\uac1c\uc778 \ub610\ub294 \ubc95\uc778)\uc5d0 \ub530\ub77c \uc5c4\uaca9\ud55c \uac70\uc8fc\uc790 \ud310\uc815 \uae30\uc900\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4c8cfc elementor-widget elementor-widget-text-editor\" data-id=\"a4c8cfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>.st-wrap{width:100%;max-width:none;margin:0;font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;box-sizing:border-box;color:#2E3A45}.st-wrap *{box-sizing:border-box}.st-heading{font-size:17px;font-weight:700;color:#16324F;margin:0 0 12px;padding:0;line-height:1.3}.st-heading.mt{margin-top:2.4rem}.doc-box{width:100%;margin:0;padding:16px 18px;background:#F7F9FC;border:1px solid #E4E9F0;border-radius:8px}.doc-ul{margin:0;padding:0;list-style:none;display:flex;flex-direction:column;gap:12px}.doc-li{font-size:16px;line-height:1.65;padding-left:18px;position:relative;color:#2E3A45}.doc-li::before{content:\"\";position:absolute;left:3px;top:9px;width:6px;height:6px;border-radius:50%;background:#2A72C4}.doc-li b{font-weight:700;color:#16324F}.doc-blue{color:#1F3E63;font-weight:700}<\/style>\n<div class=\"st-wrap\">\n<p class=\"st-heading\">\uac1c\uc778(Individual) \uc2e0\uccad \uc694\uac74<\/p>\n<div class=\"doc-box\">\n<ul class=\"doc-ul\">\n<li class=\"doc-li\">\ud574\ub2f9 \uacfc\uc138\uc5f0\ub3c4(Year of Assessment) \uc911 \ud64d\ucf69 \ub0b4\uc5d0 <b>\ud1b5\uc0c1\uc801\uc73c\ub85c \uac70\uc8fc<\/b>\ud558\ub294 \uac1c\uc778<\/li>\n<li class=\"doc-li\">\ud574\ub2f9 \uacfc\uc138\uc5f0\ub3c4 \uc911 <span class=\"doc-blue\">180\uc77c\uc744 \ucd08\uacfc<\/span>\ud558\uc5ec \ud64d\ucf69\uc5d0 \uccb4\ub958\ud55c \uac1c\uc778<\/li>\n<li class=\"doc-li\">\uc5f0\uc18d\ub41c 2\uac1c \uacfc\uc138\uc5f0\ub3c4 \ub3d9\uc548 <span class=\"doc-blue\">\ucd1d 300\uc77c\uc744 \ucd08\uacfc<\/span>\ud558\uc5ec \ud64d\ucf69\uc5d0 \uccb4\ub958\ud55c \uac1c\uc778(\ud574\ub2f9 \uacfc\uc138\uc5f0\ub3c4 \ud3ec\ud568)<\/li>\n<\/ul>\n<\/div>\n<p class=\"st-heading mt\">\ubc95\uc778 \ubc0f \uae30\ud0c0 \ub2e8\uccb4(Company \/ Partnership \/ Trust) \uc2e0\uccad \uc694\uac74<\/p>\n<div class=\"doc-box\">\n<ul class=\"doc-ul\">\n<li class=\"doc-li\"><b>\ud64d\ucf69 \uc124\ub9bd \ubc95\uc778:<\/b> \ud64d\ucf69 \ub0b4\uc5d0\uc11c \uc124\ub9bd(Incorporated)\ub418\uac70\ub098 \uad6c\uc131\ub41c \ubc95\uc778 \ubc0f \ub2e8\uccb4<\/li>\n<li class=\"doc-li\"><b>\ud574\uc678 \uc124\ub9bd \ubc95\uc778:<\/b> \ud64d\ucf69 \uc678\uc758 \uc9c0\uc5ed\uc5d0\uc11c \uc124\ub9bd\ub418\uc5c8\uc73c\ub098, \uc0ac\uc5c5\uc758 <span class=\"doc-blue\">\uc2e4\uc81c \uad00\ub9ac \ub610\ub294 \ud1b5\uc81c(Managed or Controlled)\uac00 \ud64d\ucf69 \ub0b4<\/span>\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c0\ub294 \ubc95\uc778 \ubc0f \ub2e8\uccb4<\/li>\n<li class=\"doc-li\"><b>\uc7ac\uc774\uc804 \ubc95\uc778:<\/b> \ucd5c\uadfc \ub3c4\uc785\ub41c \ud64d\ucf69 \uc7ac\uc774\uc804 \ubc95\uc548(Re-domiciliation Regime)\uc5d0 \ub530\ub77c \ud64d\ucf69\uc73c\ub85c <span class=\"doc-blue\">\ubc95\uc801 \uac70\uc8fc\uc9c0\ub97c \uc774\uc804 \uc644\ub8cc<\/span>\ud55c \uc7ac\uc774\uc804 \ubc95\uc778<\/li>\n<\/ul>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b37ff3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6b37ff3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f47b2ba elementor-widget elementor-widget-heading\" data-id=\"f47b2ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\uac1c\uc778 vs \ubc95\uc778 CoR \ubc1c\uae09 \uc694\uac74 \ubc0f \ud575\uc2ec \uc81c\ucd9c \uc11c\ub958<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57af06c elementor-widget elementor-widget-text-editor\" data-id=\"57af06c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\uc774\ud574\ub97c \ub3d5\uae30 \uc704\ud574 \uac1c\uc778\uacfc \ubc95\uc778\uc758 CoR \ubc1c\uae09 \ud310\ub2e8 \uae30\uc900 \ubc0f \uc8fc\uc694 \uc81c\ucd9c \uc790\ub8cc\ub97c \ube44\uad50\ud55c \ud45c\uc785\ub2c8\ub2e4:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6eda72b elementor-widget elementor-widget-text-editor\" data-id=\"6eda72b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>.st-wrap{width:100%;max-width:none;margin:0;font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;box-sizing:border-box;color:#2E3A45}.st-wrap *{box-sizing:border-box}.tbl-wrap{overflow-x:auto}.tbl{width:100%;border-collapse:collapse;font-size:13px;min-width:760px}.tbl th{background:#1F2E4D;color:#fff;text-align:left;font-weight:700;padding:12px 14px;line-height:1.4;vertical-align:middle}.tbl td{padding:12px 14px;color:#2E3A45;vertical-align:top;line-height:1.6}.tbl tr:nth-child(odd) td{background:#F3F4F6}.tbl tr:nth-child(even) td{background:#FBFBFC}.tbl .cat{color:#16324F;font-weight:700}.tbl .cat span{display:block;font-size:11.5px;color:#6B7280;font-weight:400;margin-top:2px}.tbl ul{margin:0;padding:0;list-style:none;display:flex;flex-direction:column;gap:6px}.tbl li{padding-left:12px;position:relative}.tbl li::before{content:\"\";position:absolute;left:0;top:8px;width:4px;height:4px;border-radius:50%;background:#2A72C4}.tbl .point{color:#1F3E63;font-weight:700}<\/style>\n<div class=\"st-wrap\">\n<div class=\"tbl-wrap\">\n<table class=\"tbl\">\n<thead>\n<tr>\n<th style=\"width:14%;\">\uad6c\ubd84<\/th>\n<th style=\"width:22%;\">\uc8fc\uc694 \uc2e0\uccad \uc790\uaca9 \uc694\uac74<\/th>\n<th style=\"width:30%;\">\uc8fc\uc694 \uc81c\ucd9c \ubc0f \ud655\uc778 \uc11c\ub958<\/th>\n<th>\ud575\uc2ec \uc138\ubb34\uad6d \uc2ec\uc0ac \ud3ec\uc778\ud2b8<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"cat\">\uac1c\uc778<span>Individual<\/span><\/td>\n<td><ul><li>\ud64d\ucf69 \ud1b5\uc0c1 \uac70\uc8fc\uc790<\/li><li>\uacfc\uc138\uc5f0\ub3c4 \uc911 180\uc77c \uc774\uc0c1 \uccb4\ub958<\/li><li>2\ub144 \uc5f0\uc18d 300\uc77c \uc774\uc0c1 \uccb4\ub958<\/li><\/ul><\/td>\n<td><ul><li>\uc5ec\uad8c \ubcf5\uc0ac\ubcf8<\/li><li>\ud64d\ucf69 \uccb4\ub958 \uc77c\uc218 \uc99d\ube59(\ucd9c\uc785\uad6d \uae30\ub85d)<\/li><li>\ud64d\ucf69 \uac70\uc8fc\uc9c0 \uc99d\uba85(\uc784\ub300\ucc28\uacc4\uc57d\uc11c \ub4f1)<\/li><li>\ud64d\ucf69 \ub0b4 \uace0\uc6a9 \ubc0f \uc18c\ub4dd \uc99d\ube59<\/li><\/ul><\/td>\n<td><span class=\"point\">\uc2e4\uc81c \ud64d\ucf69 \uac70\uc8fc \uc5ec\ubd80<\/span> \ubc0f \uc8fc\ub41c \uc0dd\ud65c \uae30\ubc18(Habitual Abode) \uc704\uce58<\/td>\n<\/tr>\n<tr>\n<td class=\"cat\">\ud64d\ucf69 \uc124\ub9bd \ubc95\uc778<span>Incorporated in HK<\/span><\/td>\n<td><ul><li>\ud64d\ucf69 \ubc95\uc778 \ub4f1\uae30 \uc644\ub8cc \ubc95\uc778<\/li><li>\ud64d\ucf69 \ub0b4 \uc2e4\uc9c8 \uacbd\uc601\ud65c\ub3d9 \uc218\ud589 \ubc95\uc778<\/li><\/ul><\/td>\n<td><ul><li>\ubc95\uc778 \ub4f1\uae30 \uc11c\ub958(NNC1, NAR1)<\/li><li>\uc774\uc0ac\ud68c \uc758\uc0ac\ub85d \ubc0f \uacbd\uc601 \uacb0\uc815 \uc99d\ube59<\/li><li>\uc774\uc0ac\uc758 \uad6d\uc801, \uc8fc\uc18c \ubc0f \uc2e4\uc81c \uadfc\ubb34\uc9c0<\/li><li>\ucd5c\uadfc \ubc95\uc778\uc138 \uc2e0\uace0\uc11c \ubc0f \uac10\uc0ac\ubcf4\uace0\uc11c<\/li><\/ul><\/td>\n<td>\uacbd\uc601\uc9c4\uc758 <span class=\"point\">\uc2e4\uc9c8 \uad00\ub9ac\u00b7\ud1b5\uc81c(Management &#038; Control)<\/span> \ud589\uc0ac \uc7a5\uc18c<\/td>\n<\/tr>\n<tr>\n<td class=\"cat\">\ud574\uc678 \uc124\ub9bd \ubc95\uc778<span>Incorporated Outside HK<\/span><\/td>\n<td><ul><li>\uc5ed\uc678 \uc124\ub9bd \ubc95\uc778(BVI, \ub51c\ub77c\uc6e8\uc5b4 \ub4f1)<\/li><li>\ud64d\ucf69 \ub0b4\uc5d0\uc11c \uc2e4\uc81c \uad00\ub9ac\u00b7\ud1b5\uc81c \uc9c4\ud589<\/li><\/ul><\/td>\n<td><ul><li>\uc774\uc0ac\ud68c \uac1c\ucd5c \uc7a5\uc18c \ubc0f \ucc38\uc11d \uae30\ub85d<\/li><li>\ud64d\ucf69 \ub0b4 \uc0ac\uc5c5\uc7a5\u00b7\uc0ac\ubb34\uc2e4 \uc720\uc9c0 \uc99d\ube59<\/li><li>\ucd5c\uace0\uacbd\uc601\uc9c4\uc758 \ud64d\ucf69 \uc0c1\uc8fc \ubc0f \uacb0\uc815 \uc99d\ube59<\/li><li>\ud64d\ucf69 \uc138\ubb34 \uc2e0\uace0 \uae30\ub85d<\/li><\/ul><\/td>\n<td>\ubc95\uc778\uc758 <span class=\"point\">\ud575\uc2ec \uc815\ucc45 \uacb0\uc815 \ubc0f \uacbd\uc601\uc774 \ud64d\ucf69\uc5d0\uc11c \uc77c\uc5b4\ub098\ub294\uc9c0<\/span> \uc5ec\ubd80<\/td>\n<\/tr>\n<tr>\n<td class=\"cat\">\uc7ac\uc774\uc804 \ubc95\uc778<span>Re-domiciled Company<\/span><\/td>\n<td><ul><li>\ud574\uc678 \uc124\ub9bd \ud6c4 \ud64d\ucf69\uc73c\ub85c \ubcf8\uc810 \ubc0f \ubc95\uc801 \uac70\uc8fc\uc9c0 \uc774\uc804\uc744 \uc644\ub8cc\ud55c \ubc95\uc778<\/li><\/ul><\/td>\n<td><ul><li>\uae30\uc5c5\ub4f1\ub85d\uad6d(CR) \uc7ac\uc774\uc804 \uc2b9\uc778\uc11c<\/li><li>\ud64d\ucf69 \ub0b4 \uc0ac\uc5c5 \uc601\uc704 \uc99d\ube59 \ubc0f \uc815\uad00<\/li><li>\ucd5c\uc2e0 \ud68c\uacc4\uac10\uc0ac\ubcf4\uace0\uc11c \ubc0f \uc138\ubb34 \uc2e0\uace0\uc11c<\/li><\/ul><\/td>\n<td><span class=\"point\">\ubc95\uc801 \uac70\uc8fc\uc9c0 \uc774\uc804 \uc644\ub8cc<\/span> \ubc0f \ud64d\ucf69 \ub0b4 \uc2e4\uc9c8 \uc0ac\uc5c5\uc7a5 \uac00\ub3d9 \uc5ec\ubd80<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c62f1f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2c62f1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11c14c1 elementor-widget elementor-widget-heading\" data-id=\"11c14c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ucd5c\uadfc \ud64d\ucf69 \uc138\ubb34\uad6d(IRD)\uc758 '\uc2e4\uc9c8 \uad00\ub9ac\u00b7\ud1b5\uc81c(Management &amp; Control)' \uc2ec\uc0ac \uac15\ud654 \ucd94\uc138 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b16d9c2 elementor-widget elementor-widget-text-editor\" data-id=\"b16d9c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\uac00 \ud64d\ucf69 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uace0 CoR\uc744 \uc2e0\uccad\ud560 \ub54c \uac00\uc7a5 \uc720\uc758\ud574\uc57c \ud560 \uc810\uc740, \ub2e8\uc9c0 \ud64d\ucf69\uc5d0 \uc8fc\uc18c\uc9c0(\uc8fc\ub85c \ud68c\uc0ac\ube44\uc11c\uc5c5\uccb4\uc758 \ub4f1\uae30\uc8fc\uc18c\uc9c0)\uac00 \uc788\uace0 \ud398\uc774\ud37c\ucef4\ud37c\ub2c8 \ud615\ud0dc\ub85c \uc874\uc7ac\ud55c\ub2e4\ub294 \uac83\ub9cc\uc73c\ub85c\ub294 CoR \ubc1c\uae09\uc774 \uac70\uc808\ub420 \uac00\ub2a5\uc131\uc774 \ub9e4\uc6b0 \ub192\ub2e4\ub294 \uc0ac\uc2e4\uc785\ub2c8\ub2e4.<\/p>\n<p>\ud64d\ucf69 \uc138\ubb34\uad6d(IRD)\uc740 \ud3ec\uad04\uc801 DTA \ub0a8\uc6a9 \ubc0f \uc870\uc138\ud68c\ud53c\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uad6d\uc81c\uc801 \uae30\uc900(OECD BEPS \ud504\ub85c\uc81d\ud2b8 \ub4f1)\uc5d0 \ubd80\ud569\ud558\ub3c4\ub85d \uac70\uc8fc\uc790 \ud310\uc815 \uc2ec\uc0ac\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \uac15\ud654\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. IRD\uac00 CoR \uc2e0\uccad \uc2dc \uc9d1\uc911\uc801\uc73c\ub85c \uac80\uc99d\ud558\ub294 &#8216;\uc2e4\uc9c8\uc801 \uad00\ub9ac \ubc0f \ud1b5\uc81c(Management and Control)&#8217;\uc758 \ud575\uc2ec \uae30\uc900\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b22b20 elementor-widget elementor-widget-text-editor\" data-id=\"9b22b20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>.st-wrap{width:100%;max-width:none;margin:0;font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;box-sizing:border-box;color:#2E3A45}.st-wrap *{box-sizing:border-box}.doc-box{width:100%;margin:0 0 16px;padding:16px 18px;background:#F7F9FC;border:1px solid #E4E9F0;border-radius:8px}.doc-ul{margin:0;padding:0;list-style:none;display:flex;flex-direction:column;gap:14px}.doc-li{font-size:16px;line-height:1.65;padding-left:18px;position:relative;color:#2E3A45}.doc-li::before{content:\"\";position:absolute;left:3px;top:9px;width:6px;height:6px;border-radius:50%;background:#2A72C4}.doc-li b{font-weight:700;color:#16324F}.warn{width:100%;margin:0;padding:16px 20px;background:#FBEEEE;border:1px solid #F0D2D2;border-radius:4px}.warn-title{display:flex;align-items:center;gap:8px;font-size:16px;font-weight:700;color:#A93226;margin:0 0 8px}.warn-text{font-size:15px;color:#5A2A24;line-height:1.8;margin:0}.warn-text b{font-weight:700;color:#A93226}<\/style>\n<div class=\"st-wrap\">\n<div class=\"doc-box\">\n<ul class=\"doc-ul\">\n<li class=\"doc-li\"><b>\uc774\uc0ac\ud68c \uac1c\ucd5c \uc7a5\uc18c:<\/b> \uc774\uc0ac\ud68c\uc758 \uac1c\ucd5c \ubc0f \uc8fc\uc694 \uc758\uc0ac\uacb0\uc815\uc774 \uc2e4\uc81c\ub85c \ud64d\ucf69 \uc601\ud1a0 \ub0b4\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c0\ub294\uac00? (\ud64d\ucf69 \ub0b4 \uc774\uc0ac\ud68c \ucc38\uc11d \ubc0f \uc758\uc0ac\ub85d \uc791\uc131 \uc5ec\ubd80)<\/li>\n<li class=\"doc-li\"><b>\uacbd\uc601\uc9c4\uc758 \uac70\uc8fc \ubc0f \ud65c\ub3d9 \uc7a5\uc18c:<\/b> \ubc95\uc778\uc758 \ud575\uc2ec \uc784\uc6d0(\uc774\uc0ac \ub4f1)\uc774 \ud64d\ucf69\uc5d0 \uc0c1\uc8fc\ud558\uac70\ub098 \uc790\uc8fc \ubc29\ubb38\ud558\uc5ec \uacbd\uc601 \ud310\ub2e8\uc744 \ub0b4\ub9ac\ub294\uac00?<\/li>\n<li class=\"doc-li\"><b>\ud64d\ucf69 \ub0b4 \uc778\uc801\u00b7\ubb3c\uc801 \uacbd\uc81c\uc801 \uc2e4\uccb4(Substance):<\/b> \ud64d\ucf69 \ub0b4\uc5d0 \uc2e4\uc81c \ubb3c\ub9ac\uc801 \uc0ac\ubb34\uc2e4(Physical Office)\uc744 \uc784\ucc28\ud558\uace0 \uc788\uc73c\uba70, \ud64d\ucf69 \ud604\uc9c0 \uc9c1\uc6d0(Local Staff)\uc744 \uace0\uc6a9\ud558\uc5ec \uc77c\uc0c1 \uc5c5\ubb34\ub97c \uc218\ud589\ud558\uace0 \uc788\ub294\uac00?<\/li>\n<li class=\"doc-li\"><b>\uc0ac\uc5c5\uc6b4\uc601 \ubc0f \ud68c\uacc4\uad00\ub9ac \uc7a5\uc18c:<\/b> \ubc95\uc778\uc758 \uc8fc\uc8fc\uba85\ubd80 \uad00\ub9ac, \ud68c\uacc4 \uc7a5\ubd80 \uc791\uc131, \uae08\uc735 \uacc4\uc88c \uc6b4\uc6a9 \ub4f1 \uc77c\uc0c1\uc801 \ud589\uc815\u00b7\uacbd\uc601 \uc5c5\ubb34\uac00 \ud64d\ucf69\uc5d0\uc11c \uad00\ub9ac\ub418\ub294\uac00?<\/li>\n<\/ul>\n<\/div>\n<div class=\"warn\">\n<p class=\"warn-title\">\u26a0\ufe0f \ubc1c\uae09 \uac70\ubd80 \uc0ac\ub840 \ubc0f \uc2dc\uc0ac\uc810<\/p>\n<p class=\"warn-text\">\ud64d\ucf69 \ubc95\uc778\uc758 \uc774\uc0ac\uac00 \ubaa8\ub450 \ud55c\uad6d\uc5d0 \uc0c1\uc8fc\ud558\uace0, \ubaa8\ub4e0 \uacbd\uc601 \uacb0\uc815\uc774 \ud55c\uad6d\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c0\uba70, \ud64d\ucf69\uc5d0\ub294 <b>\uc2e4\uccb4 \uc5c6\ub294 \uba85\uc758\ub9cc \uc874\uc7ac<\/b>\ud558\ub294 \uacbd\uc6b0, IRD\ub294 \ud574\ub2f9 \ubc95\uc778\uc758 \uc2e4\uc81c \uad00\ub9ac\u00b7\ud1b5\uc81c \uc7a5\uc18c\uac00 \ud55c\uad6d\uc774\ub77c\uace0 \ud310\ub2e8\ud558\uc5ec <b>\ud64d\ucf69 CoR \ubc1c\uae09\uc744 \uac70\ubd80\ud558\uac70\ub098 \ubcf4\uc644 \uc694\uad6c(RFI)\ub97c \ubc1c\uc1a1<\/b>\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\ub294 \uc124\ub9bd \ucd08\uae30\ubd80\ud130 <b>\ud64d\ucf69 \ub0b4 \uc2e4\uc9c8\uc131(Substance)\uc744 \ud655\ubcf4\ud558\ub294 \uc804\ub7b5<\/b>\uc744 \ubcd1\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e5188c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9e5188c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1af0fcb elementor-widget elementor-widget-heading\" data-id=\"1af0fcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 CoR \ubc1c\uae09 \uc2e0\uccad \uc808\ucc28 \ubc0f \ub514\uc9c0\ud138 CoR(Digital CoR) \uc804\ud658<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb4397a elementor-widget elementor-widget-text-editor\" data-id=\"fb4397a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69 \uc138\ubb34\uad6d(IRD)\uc740 \uc138\uc815 \uc11c\ube44\uc2a4 \ub514\uc9c0\ud138\ud654 \uc815\ucc45\uc5d0 \ub530\ub77c \uc628\ub77c\uc778 \uc2e0\uccad \ubc0f \uc804\uc790 \ubc1c\uae09 \uc2dc\uc2a4\ud15c\uc744 \ub300\ud3ed \uac15\ud654\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18ee067 elementor-widget elementor-widget-text-editor\" data-id=\"18ee067\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>.st-wrap{width:100%;max-width:none;margin:0;font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;box-sizing:border-box;color:#2E3A45}.st-wrap *{box-sizing:border-box}.st-heading{font-size:17px;font-weight:700;color:#16324F;margin:0 0 12px;padding:0;line-height:1.3}.st-heading.mt{margin-top:2.4rem}.st-p{font-size:16px;line-height:1.8;margin:0 0 12px}.st-p:last-child{margin-bottom:0}.st-p b{font-weight:700;color:#16324F}.st-blue{color:#1F3E63;font-weight:700}.form-box{width:100%;margin:0;padding:16px 18px;background:#F7F9FC;border:1px solid #E4E9F0;border-radius:8px}.form-ul{margin:0;padding:0;list-style:none;display:flex;flex-direction:column;gap:11px}.form-li{display:flex;align-items:center;gap:12px;font-size:15px;line-height:1.5;color:#2E3A45;flex-wrap:wrap}.form-code{flex-shrink:0;display:inline-block;padding:4px 12px;background:#1F3E63;color:#fff;font-size:13px;font-weight:700;border-radius:20px;white-space:nowrap}.st-date{color:#B03A2E;font-weight:700}<\/style>\n<div class=\"st-wrap\">\n<p class=\"st-heading\">\uac00. \uc2e0\uccad \uc11c\ub958 \uc791\uc131 (\uc591\uc2dd \uad6c\ubd84)<\/p>\n<p class=\"st-p\">\uc0c1\ub300\uad6d(DTA \uccb4\uacb0\uad6d) \ubc0f \uc2e0\uccad \uc8fc\uccb4\uc5d0 \ub530\ub77c \uc815\ud574\uc9c4 <b>IRD \ud45c\uc900 \uc11c\uc2dd<\/b>\uc744 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"form-box\">\n<ul class=\"form-ul\">\n<li class=\"form-li\"><span class=\"form-code\">IR1313A<\/span>\uc911\uad6d \ubcf8\ud1a0(Mainland) DTA \uc2e0\uccad\uc6a9 <b>\ubc95\uc778<\/b> \uc591\uc2dd (\ucd5c\uc2e0 \uc11c\uc2dd)<\/li>\n<li class=\"form-li\"><span class=\"form-code\">IR1314A<\/span>\uc911\uad6d \ubcf8\ud1a0 DTA \uc2e0\uccad\uc6a9 <b>\uac1c\uc778<\/b> \uc591\uc2dd (\ucd5c\uc2e0 \uc11c\uc2dd)<\/li>\n<li class=\"form-li\"><span class=\"form-code\">IR1313B<\/span>\ud55c\uad6d \ub4f1 \uae30\ud0c0 DTA \uccb4\uacb0\uad6d \uc2e0\uccad\uc6a9 <b>\ubc95\uc778<\/b> \uc591\uc2dd (\ucd5c\uc2e0 \uc11c\uc2dd)<\/li>\n<li class=\"form-li\"><span class=\"form-code\">IR1314B<\/span>\ud55c\uad6d \ub4f1 \uae30\ud0c0 DTA \uccb4\uacb0\uad6d \uc2e0\uccad\uc6a9 <b>\uac1c\uc778<\/b> \uc591\uc2dd (\ucd5c\uc2e0 \uc11c\uc2dd)<\/li>\n<\/ul>\n<\/div>\n<p class=\"st-heading mt\">\ub098. \uc2e0\uccad \uc81c\ucd9c \ubc29\ubc95<\/p>\n<p class=\"st-p\">\uc2e0\uccad\uc740 GovHK\uc758 <b>eTAX \uc2dc\uc2a4\ud15c<\/b>(Business Tax Portal \u2013 BTP, Individual Tax Portal \u2013 ITP \ub610\ub294 \uc9c0\uc815\ub41c \uc138\ubb34\ub300\ub9ac\uc778\uc758 Tax Representative Portal \u2013 TRP)\uc744 \ud1b5\ud574 \uc628\ub77c\uc778\uc73c\ub85c \uc811\uc218\ud558\uac70\ub098, \uc791\uc131\ub41c \uc11c\uba74 \uc591\uc2dd \ubc0f \ucca8\ubd80 \uc11c\ub958\ub97c IRD \uc138\ubb34\uad6d(Assessor Tax Treaty)\uc5d0 \uc6b0\ud3b8\u00b7\ubc29\ubb38 \uc81c\ucd9c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"st-heading mt\">\ub2e4. \ucc98\ub9ac \uae30\uac04 \ubc0f \uacb0\uacfc \ud1b5\ubcf4<\/p>\n<p class=\"st-p\">IRD\uc758 \uacf5\uc2dd \ucc98\ub9ac \ubaa9\ud45c \uae30\uac04\uc740 \uc644\uc804\ud558\uac8c \uc791\uc131\ub41c \uc2e0\uccad\uc11c \ubc0f \uc99d\ube59 \uc11c\ub958 \uc811\uc218\uc77c\ub85c\ubd80\ud130 <span class=\"st-blue\">\ud3c9\uc77c \uae30\uc900 21\uc77c(21 Working Days) \uc774\ub0b4<\/span>\uc785\ub2c8\ub2e4. \uc81c\ucd9c\ub41c \uc790\ub8cc\uac00 \ubd88\ucda9\ubd84\ud558\uac70\ub098 \ucd94\uac00 \uac80\uc99d\uc774 \ud544\uc694\ud55c \uacbd\uc6b0 \uc138\ubb34\uc870\uad00(Assessor)\uc774 <b>\ubcf4\uc644\uc694\uac74 \ud1b5\uc9c0\uc11c(Request for Further Information)<\/b>\ub97c \ubc1c\uc1a1\ud558\uba70, \uc774 \uacbd\uc6b0 \ucd94\uac00 \uc18c\uc694 \uc2dc\uac04\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/p>\n<p class=\"st-heading mt\">\ub77c. \ub514\uc9c0\ud138 \uac70\uc8fc\uc790\uc99d\uba85\uc11c(Digital CoR) \ubc1c\uae09 \ud655\ub300<\/p>\n<p class=\"st-p\">\ud64d\ucf69 \uc138\ubb34\uad6d\uc740 <span class=\"st-date\">2025\ub144 11\uc6d4 10\uc77c\ubd80\ud130<\/span> \uc911\uad6d \ubcf8\ud1a0 DTA \ubaa9\uc801\uc758 CoR\uc744 \uae30\uc874 \uc885\uc774 \ubb38\uc11c \ud615\ud0dc\uc5d0\uc11c \uace0\uc720 \uc561\uc138\uc2a4 \ucf54\ub4dc\uac00 \ud3ec\ud568\ub41c \uc804\uc790 PDF \ud615\ud0dc\uc758 <b>\ub514\uc9c0\ud138 \uac70\uc8fc\uc790\uc99d\uba85\uc11c(Digital CoR)<\/b>\ub85c \uc804\ud658\ud558\uc5ec \ubc1c\uae09\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"st-p\">\uc2b9\uc778\ub41c \ub514\uc9c0\ud138 CoR\uc740 BTP \ud3ec\ud138\uc744 \ud1b5\ud574 \ub2e4\uc6b4\ub85c\ub4dc\ud560 \uc218 \uc788\uc73c\uba70, \uc0c1\ub300\uad6d \uacfc\uc138\ub2f9\uad6d\uc740 \uc628\ub77c\uc778 \uc9c4\uc704 \uac80\uc99d \uc0ac\uc774\ud2b8(e-Proof)\ub97c \ud1b5\ud574 \ud574\ub2f9 \uc99d\uba85\uc11c\uc758 \uc9c4\uc704 \uc5ec\ubd80\ub97c \uc989\uc2dc \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <b>\ud55c\uad6d \ub4f1 \uae30\ud0c0 \uad6d\uac00 \ub300\uc0c1 CoR\uc740 \ub2f9\ubd84\uac04 \uc885\uc774 \ubb38\uc11c \ubc1c\uae09<\/b>(\uc6b0\ud3b8 \uc218\ub839 \ub610\ub294 \uc11c\uba74 \uc218\ub839 \uc2e0\uccad)\uc774 \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f49ee7b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f49ee7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fc6a40 elementor-widget elementor-widget-heading\" data-id=\"5fc6a40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\uac70\uc8fc\uc790\uc99d\uba85\uc11c(CoR)\uc758 \uc720\ud6a8\uae30\uac04 \ubc0f \ud589\uc815\uc801 \uc720\uc758\uc0ac\ud56d <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3036766 elementor-widget elementor-widget-text-editor\" data-id=\"3036766\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\uac70\uc8fc\uc790\uc99d\uba85\uc11c(Certificate of Resident Status, CoR)\ub294 \ud64d\ucf69 \uc138\ubb34\uad6d(IRD)\uc774 \ud2b9\uc815 \uac1c\uc778\uc774\ub098 \ubc95\uc778\uc774 \ud64d\ucf69-\uc0c1\ub300\uad6d \uac04 \ud3ec\uad04\uc801 \uc774\uc911\uacfc\uc138\ubc29\uc9c0\ud611\uc815(Comprehensive DTA)\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294 &#8216;\ud64d\ucf69 \uc870\uc138\uac70\uc8fc\uc790(Hong Kong Tax Resident)&#8217;\uc784\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \ud655\uc778\ud574 \uc8fc\ub294 \ud589\uc815 \ubb38\uc11c\uc785\ub2c8\ub2e4. \uac70\uc8fc\uc790\uc99d\uba85\uc11c\uac00 \ud544\uc694\ud55c \ub300\ud45c\uc801\uc778 \uc0ac\uc720\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e012e18 elementor-widget elementor-widget-spacer\" data-id=\"e012e18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9fd042 elementor-widget elementor-widget-button\" data-id=\"d9fd042\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#footer-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uac70\uc8fc\uc790\uc99d\uba85\uc11c \ubb38\uc758<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c81311d elementor-widget elementor-widget-spacer\" data-id=\"c81311d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-171ac71 elementor-widget elementor-widget-heading\" data-id=\"171ac71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38 (FAQ) <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2541719 elementor-widget elementor-widget-n-accordion\" data-id=\"2541719\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3900\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3900\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud64d\ucf69\uc5d0 \uc2e0\uaddc \uc124\ub9bd\ub41c \ubc95\uc778\ub3c4 \uc124\ub9bd \uccab\ud574\uc5d0 \uac70\uc8fc\uc790\uc99d\uba85\uc11c(CoR)\ub97c \ubc1c\uae09\ubc1b\uc744 \uc218 \uc788\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3900\" class=\"elementor-element elementor-element-bfde06b e-con-full e-flex e-con e-child\" data-id=\"bfde06b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15168d1 elementor-widget elementor-widget-text-editor\" data-id=\"15168d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ub124, \uc2e0\uaddc \uc124\ub9bd\ub41c \ubc95\uc778\uc774\ub77c\ub3c4 \uc2e0\uccad \uac00\ub2a5\ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \uc124\ub9bd \uccab\ud574\uc758 \uacbd\uc6b0 \uc544\uc9c1 \uc138\ubb34\uc2e0\uace0\uc11c(Profits Tax Return)\ub098 \uac10\uc0ac\ubcf4\uace0\uc11c\uac00 \uc81c\ucd9c\ub418\uc9c0 \uc54a\uc558\uc744 \uc218 \uc788\uc73c\ubbc0\ub85c, IRD\ub294 \ud64d\ucf69 \ub0b4 \uc0ac\uc5c5 \uac1c\uc2dc \uc5ec\ubd80, \uc0ac\ubb34\uc2e4 \uc784\ub300\ucc28\uacc4\uc57d, \uc740\ud589 \uacc4\uc88c \uc794\uc561, \uc774\uc0ac\ud68c\uc758 \ud64d\ucf69 \uac1c\ucd5c \uae30\ub85d \ubc0f \ud5a5\ud6c4 \ube44\uc988\ub2c8\uc2a4 \uacc4\ud68d\uc11c \ub4f1 \ubc95\uc778\uc758 \uc2e4\uc9c8\uc801 \uad00\ub9ac \ubc0f \ud1b5\uc81c(Management and Control)\uac00 \ud64d\ucf69\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c0\uace0 \uc788\uc74c\uc744 \uc99d\uba85\ud558\ub294 \uc790\ub8cc\ub97c \ub354\uc6b1 \uc5c4\uaca9\ud558\uac8c \uc694\uad6c\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3901\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3901\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud64d\ucf69 \ubc95\uc778\uc758 \uc774\uc0ac\uac00 \ud55c\uad6d\uc778 \ud55c \uba85\ubfd0\uc774\uace0 \ud55c\uad6d\uc5d0 \uac70\uc8fc \uc911\uc778 \uacbd\uc6b0, CoR \ubc1c\uae09\uc774 \ubd88\uac00\ub2a5\ud55c\uac00\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3901\" class=\"elementor-element elementor-element-cee8746 e-con-full e-flex e-con e-child\" data-id=\"cee8746\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-238a4c0 elementor-widget elementor-widget-text-editor\" data-id=\"238a4c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\ub2e8\uc21c\ud788 \uc774\uc0ac\uac00 \ud55c\uad6d\uc5d0 \uac70\uc8fc\ud55c\ub2e4\ub294 \uc0ac\uc2e4\ub9cc\uc73c\ub85c \ubd88\uac00\ub2a5\ud55c \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \ubc1c\uae09 \ub09c\uc774\ub3c4\uac00 \ud06c\uac8c \uc0c1\uc2b9\ud569\ub2c8\ub2e4. IRD\ub294 \uc774\uc0ac\ud68c\uac00 \uc2e4\uc81c\ub85c \uc5b4\ub514\uc11c \uc5f4\ub9ac\uace0 \uacbd\uc601 \uacb0\uc815\uc774 \uc5b4\ub514\uc11c \ub0b4\ub824\uc9c0\ub294\uc9c0\ub97c \ud3c9\uac00\ud569\ub2c8\ub2e4. \uc774\uc0ac\uac00 \ud55c\uad6d\uc5d0 \uc0c1\uc8fc\ud558\ub354\ub77c\ub3c4 \uc815\uae30\uc801\uc73c\ub85c \ud64d\ucf69\uc744 \ubc29\ubb38\ud558\uc5ec \ud64d\ucf69 \ub0b4\uc5d0\uc11c \uc911\uc694\ud55c \uc774\uc0ac\ud68c \uc758\uacb0\uc744 \uc9c4\ud589\ud588\uc74c\uc744 \uc785\uc99d\ud558\uac70\ub098, \ud64d\ucf69 \ud604\uc9c0 \uc8fc\uc7ac \uc774\uc0ac\/\uc784\uc6d0\uc744 \ucd94\uac00 \uace0\uc6a9\ud558\uace0 \ud64d\ucf69 \ub0b4 \uc0ac\ubb34\uc2e4 \ubc0f \uc9c1\uc6d0\uc744 \uac16\ucd94\ub294 \ub4f1 &#8216;\uc2e4\uc9c8\uc801 \uad00\ub9ac\u00b7\ud1b5\uc81c&#8217; \uc99d\ube59\uc744 \ubcf4\uc644\ud574\uc57c \uc2b9\uc778 \uac00\ub2a5\uc131\uc774 \ub192\uc544\uc9d1\ub2c8\ub2e4. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3902\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3902\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> CoR \uc2e0\uccad \uc2dc \uc138\ubb34\uad6d(IRD)\uc5d0\uc11c \uc790\ub8cc \ubcf4\uc644 \uc694\uccad(RFI)\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4. \uc5b4\ub5bb\uac8c \ub300\uc751\ud574\uc57c \ud558\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3902\" class=\"elementor-element elementor-element-b103a75 e-con-full e-flex e-con e-child\" data-id=\"b103a75\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98f3554 elementor-widget elementor-widget-text-editor\" data-id=\"98f3554\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW266268024 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">IRD<\/span><\/span><span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc758<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\ubcf4\uc644<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc694\uccad\uc740<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\ubc95\uc778\uc758<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc2e4\uccb4<\/span><\/span><span class=\"TextRun SCXW266268024 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">(Substance)<\/span><\/span><span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW266268024 BCX0\">\uc5d0<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\ub300\ud574<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\ucd94\uac00<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\ud655\uc778\uc774<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" 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BCX0\">\uae30\ud55c<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\ub0b4\uc5d0<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc774\uc0ac\ud68c<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc758\uc0ac\ub85d<\/span><\/span><span class=\"TextRun SCXW266268024 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">, <\/span><\/span><span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc784\uc9c1\uc6d0<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uadfc\ub85c\uacc4\uc57d\uc11c<\/span><\/span><span class=\"TextRun SCXW266268024 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">, <\/span><\/span><span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc784\ub300\ucc28\uacc4\uc57d\uc11c<\/span><\/span><span class=\"TextRun SCXW266268024 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">, <\/span><\/span><span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uac70\ub798\ucc98<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 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data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\ud56d\ubaa9\ubcc4\ub85c<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uba85\ud655\ud558\uace0<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc785\uc99d<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uac00\ub2a5\ud55c<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc99d\ube59<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc11c\ub958\ub97c<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc11c\uba74\uc73c\ub85c<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc900\ube44\ud558\uc5ec<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc81c\ucd9c\ud574\uc57c<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\ud569\ub2c8\ub2e4<\/span><\/span><span class=\"TextRun SCXW266268024 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">. <\/span><\/span><span class=\"TextRun SCXW266268024 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data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\ub17c\ub9ac\ub97c<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uc815\ube44\ud558\ub294<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uac83\uc774<\/span><\/span> <span class=\"TextRun SCXW266268024 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">\uad8c\uc7a5\ub429\ub2c8\ub2e4<\/span><\/span><span class=\"TextRun SCXW266268024 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266268024 BCX0\">.<\/span><\/span><span class=\"EOP Selected SCXW266268024 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3903\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3903\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud64d\ucf69 CoR\uc744 \ubc1c\uae09\ubc1b\uc73c\uba74 \ud55c\uad6d \uad6d\uc138\uccad\uc5d0 \uc81c\ucd9c \uc2dc \ubc30\ub2f9\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218\uc138\uc728 \uac10\uba74\uc774 \uc790\ub3d9\uc73c\ub85c \uc801\uc6a9\ub418\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3903\" class=\"elementor-element elementor-element-7b6b3ef e-flex e-con-boxed e-con e-child\" data-id=\"7b6b3ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element 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xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ud64d\ucf69<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\"> IRD<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uac00<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ubc1c\uae09\ud55c<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW185194515 BCX0\">CoR<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 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SpellingErrorV2Themed SCXW185194515 BCX0\">\uc5d0<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ubc30\ub2f9\uc18c\ub4dd<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uc81c\ud55c\uc138\uc728<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">(<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uc608<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">: 10% <\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ub4f1<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">)<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uc744<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW185194515 BCX0\">\uc801\uc6a9\ubc1b\uc73c\ub824\uba74<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ud55c\uad6d<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun 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BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uc640<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ud568\uaed8<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ud64d\ucf69<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW185194515 BCX0\">CoR<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uc744<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun 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lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ud1b5\ud574<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uad00\ud560<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uc138\ubb34\uc11c\uc5d0<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uc81c\ucd9c\ud574\uc57c<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ud569\ub2c8\ub2e4<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">. <\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ub610\ud55c<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ud55c\uad6d<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uad6d\uc138\uccad\uc740<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ud574\ub2f9<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ud64d\ucf69<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ubc95\uc778\uc774<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ub2e8\uc21c<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW185194515 BCX0\">\ub3c4\ud398\uc774<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ucef4\ud37c\ub2c8\uac00<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uc544\ub2cc<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ubc30\ub2f9\uc18c\ub4dd\uc758<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\"> &#8216;<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW185194515 BCX0\">\uc2e4\uc9c8\uadc0\uc18d\uc790<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">(Beneficial Owner)&#8217;<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uc778\uc9c0<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uc5ec\ubd80\ub97c<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\ubcc4\ub3c4\ub85c<\/span><\/span> <span class=\"TextRun SCXW185194515 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">\uac80\uc99d\ud569\ub2c8\ub2e4<\/span><\/span><span class=\"TextRun SCXW185194515 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW185194515 BCX0\">.<\/span><\/span><span class=\"EOP Selected SCXW185194515 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3904\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3904\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uac70\uc8fc\uc790\uc99d\uba85\uc11c \uc2e0\uccad \uc2dc \ubc1c\uc0dd\ud558\ub294 \ubc1c\uae09 \uc218\uc218\ub8cc\ub294 \uc5bc\ub9c8\uc774\uba70, \uc2e0\uccad \ud6c4 \uc218\ub839\uae4c\uc9c0 \uc5bc\ub9c8\ub098 \uac78\ub9ac\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3904\" class=\"elementor-element elementor-element-325beff e-flex e-con-boxed e-con e-child\" data-id=\"325beff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02a799f elementor-widget elementor-widget-text-editor\" data-id=\"02a799f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\ud64d\ucf69<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW221544221 BCX0\">\uc138\ubb34\uad6d<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">(IRD)<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW221544221 BCX0\">\uc5d0<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\ub0a9\ubd80\ud558\ub294<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uac70\uc8fc\uc790\uc99d\uba85\uc11c<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">(<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW221544221 BCX0\">CoR<\/span><span class=\"NormalTextRun SCXW221544221 BCX0\">)<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc758<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uacf5\uc2dd<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc815\ubd80<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc2e0\uccad<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc218\uc218\ub8cc\ub294<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\ubb34\ub8cc<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">(Free of Charge)<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc785\ub2c8\ub2e4<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">. (<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\ub2e8<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">, <\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc138\ubb34\ub300\ub9ac\uc778\uc744<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\ud1b5\ud55c<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\ub300\ud589<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc11c\ube44\uc2a4<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc774\uc6a9<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc2dc<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\ub300\ud589<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc218\uc218\ub8cc\ub294<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\ubcc4\ub3c4<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\ubc1c\uc0dd\ud568<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">). <\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\ucc98\ub9ac<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uae30\uac04\uc740<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc11c\ub958\uac00<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc644\ube44\ub41c<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc811\uc218\uc77c\ub85c\ubd80\ud130<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\ud3c9\uc77c<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uae30\uc900<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc57d<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\"> 21<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc77c<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">(21 Working Days)<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc774<\/span><\/span> <span class=\"TextRun SCXW221544221 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">\uc18c\uc694\ub429\ub2c8\ub2e4<\/span><\/span><span class=\"TextRun SCXW221544221 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW221544221 BCX0\">.<\/span><\/span><span class=\"EOP Selected SCXW221544221 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\ud64d\\ucf69\\uc5d0 \\uc2e0\\uaddc \\uc124\\ub9bd\\ub41c \\ubc95\\uc778\\ub3c4 \\uc124\\ub9bd \\uccab\\ud574\\uc5d0 \\uac70\\uc8fc\\uc790\\uc99d\\uba85\\uc11c(CoR)\\ub97c \\ubc1c\\uae09\\ubc1b\\uc744 \\uc218 \\uc788\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ub124, \\uc2e0\\uaddc \\uc124\\ub9bd\\ub41c \\ubc95\\uc778\\uc774\\ub77c\\ub3c4 \\uc2e0\\uccad \\uac00\\ub2a5\\ud569\\ub2c8\\ub2e4. \\ub2e4\\ub9cc, \\uc124\\ub9bd \\uccab\\ud574\\uc758 \\uacbd\\uc6b0 \\uc544\\uc9c1 \\uc138\\ubb34\\uc2e0\\uace0\\uc11c(Profits Tax Return)\\ub098 \\uac10\\uc0ac\\ubcf4\\uace0\\uc11c\\uac00 \\uc81c\\ucd9c\\ub418\\uc9c0 \\uc54a\\uc558\\uc744 \\uc218 \\uc788\\uc73c\\ubbc0\\ub85c, IRD\\ub294 \\ud64d\\ucf69 \\ub0b4 \\uc0ac\\uc5c5 \\uac1c\\uc2dc \\uc5ec\\ubd80, \\uc0ac\\ubb34\\uc2e4 \\uc784\\ub300\\ucc28\\uacc4\\uc57d, \\uc740\\ud589 \\uacc4\\uc88c \\uc794\\uc561, \\uc774\\uc0ac\\ud68c\\uc758 \\ud64d\\ucf69 \\uac1c\\ucd5c \\uae30\\ub85d \\ubc0f \\ud5a5\\ud6c4 \\ube44\\uc988\\ub2c8\\uc2a4 \\uacc4\\ud68d\\uc11c \\ub4f1 \\ubc95\\uc778\\uc758 \\uc2e4\\uc9c8\\uc801 \\uad00\\ub9ac \\ubc0f \\ud1b5\\uc81c(Management and Control)\\uac00 \\ud64d\\ucf69\\uc5d0\\uc11c \\uc774\\ub8e8\\uc5b4\\uc9c0\\uace0 \\uc788\\uc74c\\uc744 \\uc99d\\uba85\\ud558\\ub294 \\uc790\\ub8cc\\ub97c \\ub354\\uc6b1 \\uc5c4\\uaca9\\ud558\\uac8c \\uc694\\uad6c\\ud569\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\ud64d\\ucf69 \\ubc95\\uc778\\uc758 \\uc774\\uc0ac\\uac00 \\ud55c\\uad6d\\uc778 \\ud55c \\uba85\\ubfd0\\uc774\\uace0 \\ud55c\\uad6d\\uc5d0 \\uac70\\uc8fc \\uc911\\uc778 \\uacbd\\uc6b0, CoR 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