{"id":101934,"date":"2026-09-16T11:57:52","date_gmt":"2026-09-16T03:57:52","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=101934"},"modified":"2026-09-16T12:11:48","modified_gmt":"2026-09-16T04:11:48","slug":"%ed%99%8d%ec%bd%a9-%ec%9c%a0%ed%95%9c%ed%9a%8c%ec%82%ac-%ec%9e%ac%eb%ac%b4%ec%a0%9c%ed%91%9c","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-%ec%9c%a0%ed%95%9c%ed%9a%8c%ec%82%ac-%ec%9e%ac%eb%ac%b4%ec%a0%9c%ed%91%9c\/","title":{"rendered":"\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uacfc \ubc95\uc815 \ud68c\uacc4\uac10\uc0ac, \uc5b4\ub5bb\uac8c \uc644\ubcbd\ud788 \ub300\ube44\ud560 \uc218 \uc788\uc744\uae4c?\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"101934\" class=\"elementor elementor-101934\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7392a0ca e-flex e-con-boxed e-con e-parent\" data-id=\"7392a0ca\" 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-74ae7e5 elementor-widget elementor-widget-text-editor\" data-id=\"74ae7e5\" 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>\n.ec-intro{\n  font-family:'Noto Sans KR', sans-serif !important;\n  display:block !important;\n  width:100% !important;\n  max-width:none !important;\n  float:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  columns:auto !important;\n  column-count:1 !important;\n  -webkit-columns:auto !important;\n  -moz-columns:auto !important;\n  text-align:left !important;\n}\n.ec-intro *{\n  box-sizing:border-box !important;\n  font-family:'Noto Sans KR', sans-serif !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\n.ec-intro__p{\n  margin:0 0 18px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.85 !important;\n  letter-spacing:-.012em;\n}\n.ec-intro__p:last-child{ margin-bottom:0 !important; }\n.ec-intro__p b{ color:#00043B !important; font-weight:600 !important; }\n.ec-intro__p--gap{ margin-bottom:26px !important; }\n\n.ec-intro__note{\n  display:block !important;\n  margin:0 0 26px !important;\n  padding:26px 28px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#EFF3F7 !important;\n  box-shadow:none !important;\n}\n.ec-intro__note p{\n  margin:0 0 12px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.8 !important;\n  letter-spacing:-.012em;\n}\n.ec-intro__note p:last-child{ margin-bottom:0 !important; }\n.ec-intro__note b{ color:#00043B !important; font-weight:600 !important; }\n\n@media (max-width:560px){\n  .ec-intro__note{ padding:22px 20px !important; }\n}\n<\/style>\n\n<div class=\"ec-intro\">\n\n  <p class=\"ec-intro__p\">\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac(Hong Kong Private Company Limited by Shares)\ub97c \uc124\ub9bd\ud558\uc5ec \uae00\ub85c\ubc8c \ube44\uc988\ub2c8\uc2a4\ub97c \ud655\uc7a5\ud558\uace0\uc790 \ud558\ub294 \uc0ac\uc5c5\uac00\uc5d0\uac8c \uac00\uc7a5 \ud575\uc2ec\uc801\uc778 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uacfc\uc81c\ub294 \ub9e4\ub144 \uc218\ud589\ud574\uc57c \ud558\ub294 <b>\uc815\ud655\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uacfc \ubc95\uc815 \ud68c\uacc4\uac10\uc0ac<\/b>\uc785\ub2c8\ub2e4. \uae00\ub85c\ubc8c \uc2dc\uc7a5\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc601\uc704\ud560 \ub54c \ub300\ud45c\uc790\ub294 \ud68c\uc0ac\uc758 \uacbd\uc601 \ud65c\ub3d9 \uc804\ubc18\uacfc \ud2b9\ud788 \uc7ac\uc815\uc801 \uac74\uc804\uc131\uc744 \uc8fc\uc758 \uae4a\uac8c \uc0b4\ud3b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-intro__p ec-intro__p--gap\">\ud64d\ucf69\uc5d0\uc11c \ud68c\uc0ac\ub97c \uc6b4\uc601\ud558\uace0 \uc788\ub2e4\uba74 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc740 \ub2e8\uc21c\ud55c \ub0b4\ubd80 \uad00\ub9ac \ubaa9\uc801\uc758 \uc120\ud0dd \uc0ac\ud56d\uc774 \uc544\ub2c8\uba70, <b>\ud64d\ucf69 \ud68c\uc0ac\uc870\ub840(Companies Ordinance, Cap. 622) \uc81c9\ubd80\uc5d0 \uaddc\uc815\ub41c \uc5c4\uaca9\ud55c \uac15\ud589 \ubc95\uc801 \uc758\ubb34<\/b>\uc785\ub2c8\ub2e4. \ud68c\uc0ac\ub294 \ub9e4 \ud68c\uacc4\uc5f0\ub3c4\ub9c8\ub2e4 \uacf5\uc778 \ud68c\uacc4\uae30\uc900\uc744 \ucca0\uc800\ud788 \uc900\uc218\ud558\uc5ec \uc7ac\ubb34\uc81c\ud45c\ub97c \uc900\ube44\ud574\uc57c \ud558\uba70, \ubc95\uc815 \uae30\ud55c \ub0b4\uc5d0 \ub3c5\ub9bd\ub41c \uacf5\uc778\ud68c\uacc4\uc0ac(CPA Practice Unit)\ub97c \ud1b5\ud55c \ubc95\uc815 \uac10\uc0ac\ub97c \ubc18\ub4dc\uc2dc \ub9c8\uccd0\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n  <div class=\"ec-intro__note\">\n    <p>\u26a0\ufe0f \uc774\ub294 \uacb0\ucf54 \uac00\ubccd\uac8c \ub118\uae38 \uc218 \uc788\ub294 \uc2e4\ubb34\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n    <p>\uc791\uc740 \ud68c\uacc4\uc801 \uc2e4\uc218\ub098 \uaddc\uc815 \ubbf8\uc219\uc9c0\ub9cc\uc73c\ub85c\ub3c4 <b>\ub9c9\ub300\ud55c \uac00\uc0b0\uc138, \ubc95\uc778 \ub4f1\ub85d \ucde8\uc18c, \ub610\ub294 \ud615\uc0ac\uc801 \uc0ac\ubc95 \uc870\uce58<\/b> \ub4f1 \uc2ec\uac01\ud55c \uacbd\uc601 \ub9ac\uc2a4\ud06c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n  <\/div>\n\n  <p class=\"ec-intro__p\">\ubcf8 \uae00\uc5d0\uc11c\ub294 \ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uc758 <b>\uc7ac\ubb34\uc81c\ud45c \uad6c\uc131\uacfc \ubc95\uc801 \ud544\uc218 \uc694\uac74<\/b>, \uc2e4\ubb34\uc0c1 \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 <b>\uac10\uc0ac \uc9c0\uc5f0 \ubc0f \uc138\ubb34 \uc624\ub958<\/b>\ub97c \uc810\uac80\ud558\uace0, \ucd5c\uc2e0 \ubc95\ub960\uacfc \uc138\ubb34 \uaddc\uc815\uc5d0 \uc785\uac01\ud55c \uccb4\uacc4\uc801\uc778 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ub300\uc751 \ubc29\uc548\uc744 \uc548\ub0b4\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a89b68 elementor-widget elementor-widget-spacer\" data-id=\"9a89b68\" 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-fc765a2 elementor-widget elementor-widget-button\" data-id=\"fc765a2\" 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 \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/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-9607b83 elementor-widget elementor-widget-spacer\" data-id=\"9607b83\" 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-75bebbc elementor-widget elementor-widget-heading\" data-id=\"75bebbc\" 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 \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\ub780 \ubb34\uc5c7\uc778\uac00? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-588d36f elementor-widget elementor-widget-text-editor\" data-id=\"588d36f\" 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>\n.ec-fs2{\n  font-family:'Noto Sans KR', sans-serif !important;\n  display:block !important;\n  width:100% !important;\n  max-width:none !important;\n  float:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  columns:auto !important;\n  column-count:1 !important;\n  -webkit-columns:auto !important;\n  -moz-columns:auto !important;\n  text-align:left !important;\n}\n.ec-fs2 *{\n  box-sizing:border-box !important;\n  font-family:'Noto Sans KR', sans-serif !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\n.ec-fs2__p{\n  margin:0 0 18px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.85 !important;\n  letter-spacing:-.012em;\n}\n.ec-fs2__p:last-child{ margin-bottom:0 !important; }\n.ec-fs2__p b{ color:#00043B !important; font-weight:600 !important; }\n.ec-fs2__p--gap{ margin-bottom:26px !important; }\n\n.ec-fs2__list{\n  list-style:none !important;\n  margin:0 0 34px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  display:block !important;\n  box-shadow:inset 0 2px 0 0 #00043B !important;\n}\n.ec-fs2__list > li{\n  display:block !important;\n  width:auto !important;\n  margin:0 !important;\n  padding:18px 0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:inset 0 -1px 0 0 #E3E7EB !important;\n}\n.ec-fs2__list > li:last-child{ box-shadow:none !important; }\n.ec-fs2__list > li::before{ content:none !important; }\n\n.ec-fs2__t{\n  margin:0 0 3px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#00043B !important;\n  font-size:17px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.035em;\n}\n.ec-fs2__t span{\n  color:#B4C0CC !important;\n  font-size:14px !important;\n  font-weight:600 !important;\n  margin-right:9px !important;\n  letter-spacing:0;\n  font-variant-numeric:tabular-nums;\n}\n.ec-fs2__en{\n  margin:0 0 6px !important;\n  padding:0 0 0 32px !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#7C8896 !important;\n  font-size:14px !important;\n  font-weight:400 !important;\n  line-height:1.6 !important;\n  letter-spacing:-.015em;\n}\n.ec-fs2__d{\n  margin:0 !important;\n  padding:0 0 0 32px !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.75 !important;\n  letter-spacing:-.012em;\n}\n.ec-fs2__d b{ color:#00043B !important; font-weight:600 !important; }\n.ec-fs2__d small{\n  display:block !important;\n  margin-top:3px !important;\n  color:#8A97A4 !important;\n  font-size:14px !important;\n  font-weight:400 !important;\n  letter-spacing:-.01em;\n}\n\n.ec-fs2__note{\n  display:block !important;\n  margin:0 !important;\n  padding:26px 28px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#EFF3F7 !important;\n  box-shadow:none !important;\n}\n.ec-fs2__nlab{\n  margin:0 0 12px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#00043B !important;\n  font-size:16px !important;\n  font-weight:600 !important;\n  line-height:1.6 !important;\n  letter-spacing:-.03em;\n}\n.ec-fs2__nlab strong{ color:#00043B !important; font-size:16px !important; font-weight:600 !important; }\n.ec-fs2__note p.ec-fs2__txt{\n  margin:0 0 12px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.8 !important;\n  letter-spacing:-.012em;\n}\n.ec-fs2__note p.ec-fs2__txt:last-child{ margin-bottom:0 !important; }\n.ec-fs2__note b{ color:#00043B !important; font-weight:600 !important; }\n\n@media (max-width:560px){\n  .ec-fs2__en,\n  .ec-fs2__d{ padding-left:0 !important; }\n  .ec-fs2__note{ padding:22px 20px !important; }\n}\n<\/style>\n\n<div class=\"ec-fs2\">\n\n  <p class=\"ec-fs2__p\">\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\ub294 \uc5f0\uac04 \uc7ac\ubb34 \uc0c1\ud0dc\uc640 \uacbd\uc601 \uc131\uacfc, \uadf8\ub9ac\uace0 \ud604\uae08 \ud750\ub984\uc744 \uc885\ud569\uc801\uc73c\ub85c \uc694\uc57d\ud55c <b>\ud575\uc2ec \uacf5\uc801 \ubb38\uc11c<\/b>\uc785\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-fs2__p ec-fs2__p--gap\">\ud64d\ucf69 \ud68c\uc0ac\uc870\ub840(Cap. 622)\uc5d0 \ub530\ub77c \uc124\ub9bd\ub41c \ubc95\uc778\uc740 \ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(HKICPA)\uac00 \uc81c\uc815\ud55c <b>\ud64d\ucf69 \uc7ac\ubb34\ubcf4\uace0\uae30\uc900(HKFRS)<\/b>, \ub610\ub294 \uc911\uc18c\uae30\uc5c5 \uc801\uaca9 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \ud5c8\uc6a9\ub418\ub294 <b>\uc911\uc18c\uae30\uc5c5 \uc7ac\ubb34\ubcf4\uace0\uccb4\uacc4 \ubc0f \uae30\uc900(SME-FRF &amp; SME-FRS)<\/b>\uc744 \ubc18\ub4dc\uc2dc \uc5c4\uaca9\ud788 \uc900\uc218\ud558\uc5ec \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc815\uaddc \ubc95\uc815 \uc7ac\ubb34\uc81c\ud45c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc138\ubd80 \ud56d\ubaa9\uc73c\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4.<\/p>\n\n  <ul class=\"ec-fs2__list\">\n\n    <li>\n      <p class=\"ec-fs2__t\"><span>01<\/span>\uc7ac\ubb34\uc0c1\ud0dc\ud45c<\/p>\n      <p class=\"ec-fs2__en\">Statement of Financial Position \u00b7 Balance Sheet<\/p>\n      <p class=\"ec-fs2__d\">\ud68c\uacc4\uc5f0\ub3c4 \ub9d0 \uae30\uc900 \ubc95\uc778\uc774 \ubcf4\uc720\ud55c <b>\uc790\uc0b0, \ubd80\ucc44 \ubc0f \uc8fc\uc8fc \uc9c0\ubd84<\/b>\uc758 \ud604\ud669\uc744 \uba85\ud655\ud788 \uacf5\uc2dc\ud569\ub2c8\ub2e4.<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-fs2__t\"><span>02<\/span>\ud3ec\uad04\uc190\uc775\uacc4\uc0b0\uc11c<\/p>\n      <p class=\"ec-fs2__en\">Statement of Comprehensive Income \u00b7 Profit and Loss<\/p>\n      <p class=\"ec-fs2__d\">\ud2b9\uc815 \ud68c\uacc4 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud55c <b>\ucd1d\ub9e4\ucd9c, \ub9e4\ucd9c\uc6d0\uac00, \ud310\uad00\ube44 \ubc0f \ub2f9\uae30\uc21c\uc190\uc775<\/b>\uc744 \ub098\ud0c0\ub0c5\ub2c8\ub2e4.<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-fs2__t\"><span>03<\/span>\uc790\ubcf8\ubcc0\ub3d9\ud45c<\/p>\n      <p class=\"ec-fs2__en\">Statement of Changes in Equity<\/p>\n      <p class=\"ec-fs2__d\"><b>\uc720\uc0c1\uc99d\uc790, \ubc30\ub2f9\uae08 \uc9c0\uae09, \ubbf8\ucc98\ubd84\uc774\uc775\uc789\uc5ec\uae08 \ucc98\ubd84<\/b> \ub4f1 \uc790\ubcf8 \ud56d\ubaa9\uc758 \uc5f0\uac04 \ubcc0\ub3d9 \ub0b4\uc5ed\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-fs2__t\"><span>04<\/span>\ud604\uae08\ud750\ub984\ud45c<\/p>\n      <p class=\"ec-fs2__en\">Statement of Cash Flows<\/p>\n      <p class=\"ec-fs2__d\">\uc601\uc5c5, \ud22c\uc790, \uc7ac\ubb34 \ud65c\ub3d9\uc5d0 \ub530\ub978 <b>\uc2e4\uc81c \ud604\uae08\uc758 \uc720\uc785\uacfc \uc720\ucd9c<\/b> \ub0b4\uc5ed\uc744 \ucd94\uc801\ud569\ub2c8\ub2e4.<small>\uc801\uaca9 \uc911\uc18c\uae30\uc5c5 \uc694\uac74\uc744 \uac16\ucd94\uc5b4 SME-FRS\ub97c \ucc44\ud0dd\ud55c \uc18c\uaddc\ubaa8 \uc720\ud55c\ud68c\uc0ac\ub294 \uc791\uc131\uc774 \uba74\uc81c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/small><\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-fs2__t\"><span>05<\/span>\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d<\/p>\n      <p class=\"ec-fs2__en\">Notes to Financial Statements<\/p>\n      <p class=\"ec-fs2__d\">\ucc44\ud0dd\ub41c <b>\ud68c\uacc4\uc815\ucc45, \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \ub0b4\uc5ed, \uc7a0\uc7ac\uc801 \uc6b0\ubc1c\ubd80\ucc44<\/b> \ub4f1\uc744 \uc0c1\uc138\ud788 \uba85\uc2dc\ud569\ub2c8\ub2e4.<\/p>\n    <\/li>\n\n  <\/ul>\n\n  <div class=\"ec-fs2__note\">\n    <p class=\"ec-fs2__nlab\"><strong>\u26a0\ufe0f \ube44\uacf5\uac1c \ud2b9\uc131\uc774 \uac10\uc0ac \uc758\ubb34 \uba74\uc81c\ub97c \uc758\ubbf8\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4<\/strong><\/p>\n    <p class=\"ec-fs2__txt\">\uc0c1\uc7a5\ud68c\uc0ac\uc640 \ub2ec\ub9ac \ube44\uc0c1\uc7a5 \uc0ac\uae30\uc5c5\uc778 \uc720\ud55c\ud68c\uc0ac\ub294 \uae30\uc5c5\ub4f1\ub85d\uad6d\uc5d0 \ub9e4\ub144 \uc81c\ucd9c\ud558\ub294 \uc5f0\ub840\ubcf4\uace0\uc11c(NAR1)\uc5d0 <b>\uc7ac\ubb34\uc81c\ud45c\ub97c \ucca8\ubd80\ud558\uc5ec \uc77c\ubc18 \ub300\uc911\uc5d0\uac8c \uc804\uba74 \uacf5\uac1c\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub418\ubbc0\ub85c<\/b> \ub192\uc740 \uacbd\uc601\uc0c1 \uae30\ubc00\uc131\uacfc \ube44\uc988\ub2c8\uc2a4 \uc720\uc5f0\uc131\uc744 \ubcf4\uc7a5\ubc1b\uc2b5\ub2c8\ub2e4.<\/p>\n    <p class=\"ec-fs2__txt\">\uadf8\ub7ec\ub098 \uc774\ub7ec\ud55c \ube44\uacf5\uac1c \ud2b9\uc131\uc774 <b>\ud68c\uacc4 \uae30\uc900 \uc900\uc218\ub098 \uac10\uc0ac \uc758\ubb34\uc758 \uba74\uc81c\ub97c \uc758\ubbf8\ud558\ub294 \uac83\uc740 \uc808\ub300 \uc544\ub2d9\ub2c8\ub2e4.<\/b> \ubc95\ub960\uc5d0 \ubd80\ud569\ud558\ub294 \uc815\uaddc \uc7a5\ubd80 \uc791\uc131\uacfc \uac10\uc0ac\ub294 \uc608\uc678 \uc5c6\uc774 \uc218\ud589\ub418\uc5b4\uc57c \ud558\ubbc0\ub85c, \ud604\uc9c0 \ubc95\uaddc\ub97c \uae4a\uc774 \uc774\ud574\ud558\uace0 \uc788\ub294 \uc804\ubb38 \uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uccb4\uacc4\uc801\uc778 \uc870\ub825\uc744 \ubc1b\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n  <\/div>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f08ba43 elementor-widget elementor-widget-spacer\" data-id=\"f08ba43\" 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-f4cde5e elementor-widget elementor-widget-heading\" data-id=\"f4cde5e\" 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 \uc720\ud55c\ud68c\uc0ac \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \uac10\uc0ac \uc2dc \ubc95\uc801 \ud544\uc218 \uc694\uac74 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-635421a elementor-widget elementor-widget-text-editor\" data-id=\"635421a\" 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>\n.ec-req6{\n  font-family:'Noto Sans KR', sans-serif !important;\n  display:block !important;\n  width:100% !important;\n  max-width:none !important;\n  float:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  columns:auto !important;\n  column-count:1 !important;\n  -webkit-columns:auto !important;\n  -moz-columns:auto !important;\n  text-align:left !important;\n}\n.ec-req6 *{\n  box-sizing:border-box !important;\n  font-family:'Noto Sans KR', sans-serif !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\n.ec-req6__lead{\n  margin:0 0 30px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.85 !important;\n  letter-spacing:-.012em;\n}\n.ec-req6__lead b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-req6__list{\n  list-style:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  display:block !important;\n  box-shadow:inset 0 2px 0 0 #00043B !important;\n}\n.ec-req6__list > li{\n  display:block !important;\n  width:auto !important;\n  margin:0 !important;\n  padding:20px 0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:inset 0 -1px 0 0 #E3E7EB !important;\n}\n.ec-req6__list > li:last-child{ box-shadow:none !important; }\n.ec-req6__list > li::before{ content:none !important; }\n\n.ec-req6__t{\n  margin:0 0 5px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#00043B !important;\n  font-size:17px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.035em;\n}\n.ec-req6__t span{\n  color:#B4C0CC !important;\n  font-size:14px !important;\n  font-weight:600 !important;\n  margin-right:9px !important;\n  letter-spacing:0;\n  font-variant-numeric:tabular-nums;\n}\n.ec-req6__d{\n  margin:0 0 10px !important;\n  padding:0 0 0 32px !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.75 !important;\n  letter-spacing:-.012em;\n}\n.ec-req6__d:last-child{ margin-bottom:0 !important; }\n.ec-req6__d b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-req6__note{\n  display:block !important;\n  margin:12px 0 0 32px !important;\n  padding:18px 20px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#EFF3F7 !important;\n  box-shadow:none !important;\n}\n.ec-req6__note p{\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.8 !important;\n  letter-spacing:-.012em;\n}\n.ec-req6__note b{ color:#00043B !important; font-weight:600 !important; }\n\n@media (max-width:560px){\n  .ec-req6__d{ padding-left:0 !important; }\n  .ec-req6__note{ margin-left:0 !important; padding:16px 16px !important; }\n}\n<\/style>\n\n<div class=\"ec-req6\">\n\n  <p class=\"ec-req6__lead\">\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\ub294 \ud68c\uc0ac\uc870\ub840 \ubc0f \uacf5\uc778 \ud68c\uacc4\uae30\uc900\uc5d0 \ub530\ub77c \ub2e4\uc74c <b>6\uac00\uc9c0 \ud544\uc218 \uc694\uac74<\/b>\uc744 \ucca0\uc800\ud788 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n  <ul class=\"ec-req6__list\">\n\n    <li>\n      <p class=\"ec-req6__t\"><span>01<\/span>\uacf5\uc2dd \ud68c\uacc4 \uae30\uc900\uc758 \uc5c4\uaca9\ud55c \uc900\uc218<\/p>\n      <p class=\"ec-req6__d\">\uae30\uc5c5\uc758 \uac70\ub798 \uaddc\ubaa8\uc640 \uc2e4\uc9c8\uc5d0 \ub9de\ucdb0 <b>HKFRS \ub610\ub294 SME-FRS<\/b> \uc911 \uc801\ud569\ud55c \uae30\uc900\uc744 \uba85\ud655\ud788 \uc120\ud0dd\ud558\uace0 \ud68c\uacc4\uc5f0\ub3c4 \uc804\ubc18\uc5d0 \uac78\uccd0 \uc77c\uad00\ub418\uac8c \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-req6__t\"><span>02<\/span>\uc644\uc804\ud55c \uc7ac\ubb34\uc81c\ud45c \uc138\ud2b8 \uad6c\ube44<\/p>\n      <p class=\"ec-req6__d\">\ubc95\ub960\uc5d0 \uaddc\uc815\ub41c \uc7ac\ubb34\uc0c1\ud0dc\ud45c, \uc190\uc775\uacc4\uc0b0\uc11c, \uc790\ubcf8\ubcc0\ub3d9\ud45c, \uc8fc\uc11d(\ud544\uc694 \uc2dc \ud604\uae08\ud750\ub984\ud45c \ud3ec\ud568)\uc774 \ub204\ub77d \uc5c6\uc774 <b>\ud68c\uacc4 \uc6d0\uc7a5 \ubc0f \uac1d\uad00\uc801 \uc99d\ube59\uacfc \uc77c\uce58<\/b>\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-req6__t\"><span>03<\/span>\uac1d\uad00\uc801 \uac70\ub798 \uc99d\ube59 \ubc0f \ud22c\uba85\ud55c \uc815\ubcf4 \uad6c\ube44<\/p>\n      <p class=\"ec-req6__d\">\ud22c\uba85\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc704\ud574 \ubaa8\ub4e0 \uc785\ucd9c\uae08\uacfc \ub9e4\ucd9c\u00b7\ub9e4\uc785 \uac70\ub798\uc5d0 \ub300\ud55c \uac1d\uad00\uc801 \uc99d\ube59(<b>\uacc4\uc57d\uc11c, \uc138\uae08\uacc4\uc0b0\uc11c\u00b7\uc778\ubcf4\uc774\uc2a4, \uc740\ud589 \uac70\ub798\ub0b4\uc5ed\uc11c, \uc6b4\uc1a1\uc7a5<\/b> \ub4f1)\uc744 \ucca0\uc800\ud788 \uac16\ucd94\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-req6__t\"><span>04<\/span>\ud68c\uacc4 \ucc98\ub9ac\uc758 \uc77c\uad00\uc131\uacfc \ube44\uad50\uac00\ub2a5\uc131<\/p>\n      <p class=\"ec-req6__d\">\uc804\ub144\ub3c4\uc640 \ub2f9\ud574 \uc5f0\ub3c4 \uac04\uc758 \uacc4\uc815\uacfc\ubaa9 \ubd84\ub958 \ubc0f \ud68c\uacc4 \ubc29\uce68\uc5d0 \uc77c\uad00\uc131\uc774 \uc720\uc9c0\ub418\uc5b4\uc57c \ud558\uba70, <b>\ubcc0\uacbd\uc774 \uc788\ub294 \uacbd\uc6b0 \uc8fc\uc11d\uc5d0 \uc0ac\uc720\ub97c \uba85\uc2dc<\/b>\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-req6__t\"><span>05<\/span>\uc678\ubd80 \ub3c5\ub9bd \uac10\uc0ac\uc778\uc758 \ubc95\uc815 \uac10\uc0ac\ubcf4\uace0\uc11c \uad6c\ube44<\/p>\n      <p class=\"ec-req6__d\">\ud64d\ucf69 \ud68c\uc0ac\uc870\ub840(Cap. 622) \uc81c379\uc870 \ubc0f \uc81c429\uc870\uc5d0 \ub530\ub77c \uacf5\uc2dd \ub4f1\ub85d\ub41c <b>\ud734\uba74 \ud68c\uc0ac(Dormant Company)\ub97c \uc81c\uc678\ud55c \ubaa8\ub4e0 \ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac<\/b>\ub294 \uc0ac\uc5c5 \uc2e4\uc801\uc758 \uc720\ubb34\ub098 \uc774\uc775 \ubc1c\uc0dd \uc5ec\ubd80\uc640 \uc0c1\uad00\uc5c6\uc774 \ub9e4\ub144 \ub3c5\ub9bd\ub41c \uacf5\uc778\ud68c\uacc4\uc0ac(CPA Practice Unit)\ub85c\ubd80\ud130 \ubc95\uc815 \uac10\uc0ac\ub97c \ubc18\ub4dc\uc2dc \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n      <div class=\"ec-req6__note\">\n        <p>\u26a0\ufe0f \uac10\uc0ac\ub294 <b>\uc120\ud0dd \uc0ac\ud56d\uc774 \uc544\ub2cc \uac15\ud589 \ubc95\uc801 \uc694\uac74<\/b>\uc785\ub2c8\ub2e4.<\/p>\n      <\/div>\n    <\/li>\n\n    <li>\n      <p class=\"ec-req6__t\"><span>06<\/span>\ub4f1\uae30\uc774\uc0ac\uc758 \ubc95\ub960\uc801\u00b7\uc218\ud0c1\uc790\uc801 \ucc45\uc784<\/p>\n      <p class=\"ec-req6__d\">\ub4f1\uae30\uc774\uc0ac\ub294 \ud68c\uc0ac\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c <b>\uc9c4\uc2e4\ub418\uace0 \uacf5\uc815\ud558\uac8c(True and Fair View)<\/b> \ubc18\uc601\ud558\ub294 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc5ec \uc5f0\ub840 \uc815\uae30\uc8fc\uc8fc\ucd1d\ud68c(AGM)\uc5d0 \uc0c1\uc815\ud560 \ubb34\uac70\uc6b4 \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4.<\/p>\n      <div class=\"ec-req6__note\">\n        <p>\u26a0\ufe0f \ud68c\uc0ac\uc870\ub840 \uc81c373\uc870\uc5d0 \ub530\ub77c \uc7a5\ubd80\ub97c \uc131\uc2e4\ud788 \uad00\ub9ac\u00b7\ubcf4\uad00\ud558\uc9c0 \uc54a\uac70\ub098 \ud5c8\uc704 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc2b9\uc778\ud55c \ub4f1\uae30\uc774\uc0ac\ub294 <b>\ucd5c\ub300 HKD 300,000\uc758 \ubc8c\uae08\ud615 \ub610\ub294 \uc9d5\uc5ed\ud615<\/b> \ub4f1 \ud615\uc0ac \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n      <\/div>\n    <\/li>\n\n  <\/ul>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1550e1f elementor-widget elementor-widget-spacer\" data-id=\"1550e1f\" 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-57156c9 elementor-widget elementor-widget-heading\" data-id=\"57156c9\" 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 \uc720\ud55c\ud68c\uc0ac \ud68c\uacc4\uac10\uc0ac \ubc0f \uc138\ubb34\ubcf4\uace0 \ud45c\uc900 \ud504\ub85c\uc138\uc2a4<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6469045 elementor-widget elementor-widget-text-editor\" data-id=\"6469045\" 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>\n.ec-cls3{\n  font-family:'Noto Sans KR', sans-serif !important;\n  display:block !important;\n  width:100% !important;\n  max-width:none !important;\n  float:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  columns:auto !important;\n  column-count:1 !important;\n  -webkit-columns:auto !important;\n  -moz-columns:auto !important;\n  text-align:left !important;\n}\n.ec-cls3 *{\n  box-sizing:border-box !important;\n  font-family:'Noto Sans KR', sans-serif !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\n.ec-cls3__lead{\n  margin:0 0 30px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.85 !important;\n  letter-spacing:-.012em;\n}\n.ec-cls3__lead b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-cls3__flow{\n  list-style:none !important;\n  margin:0 0 44px !important;\n  padding:0 0 0 40px !important;\n  border:0 !important;\n  background:transparent !important;\n  position:relative;\n  box-shadow:inset 1px 0 0 0 #DDE3E9 !important;\n}\n.ec-cls3__flow > li{\n  position:relative !important;\n  display:block !important;\n  margin:0 !important;\n  padding:0 0 28px !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n}\n.ec-cls3__flow > li:last-child{ padding-bottom:0 !important; }\n.ec-cls3__flow > li::before{\n  content:\"\" !important;\n  position:absolute !important;\n  left:-48px !important;\n  top:0 !important;\n  width:17px !important;\n  height:17px !important;\n  border-radius:50% !important;\n  background:#00043B !important;\n  box-shadow:0 0 0 5px #FFFFFF !important;\n}\n\n.ec-cls3__t{\n  margin:0 0 3px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#00043B !important;\n  font-size:17px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.035em;\n}\n.ec-cls3__t span{\n  color:#B4C0CC !important;\n  font-size:14px !important;\n  font-weight:600 !important;\n  margin-right:9px !important;\n  letter-spacing:0;\n  font-variant-numeric:tabular-nums;\n}\n.ec-cls3__when{\n  margin:0 0 6px !important;\n  padding:0 0 0 32px !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#7C8896 !important;\n  font-size:14px !important;\n  font-weight:400 !important;\n  line-height:1.6 !important;\n  letter-spacing:-.015em;\n}\n.ec-cls3__d{\n  margin:0 !important;\n  padding:0 0 0 32px !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.75 !important;\n  letter-spacing:-.012em;\n}\n.ec-cls3__d b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-cls3__tbl{\n  width:100% !important;\n  max-width:none !important;\n  table-layout:fixed !important;\n  border-collapse:collapse !important;\n  border:1px solid #D8DEE5 !important;\n  margin:0 !important;\n  font-family:'Noto Sans KR', sans-serif !important;\n  font-size:16px !important;\n  line-height:1.7 !important;\n  letter-spacing:-.012em;\n  background:transparent !important;\n}\n.ec-cls3__tbl tr{ background:transparent !important; }\n.ec-cls3__tbl th,\n.ec-cls3__tbl td{\n  padding:15px 16px !important;\n  vertical-align:top !important;\n  border:1px solid #D8DEE5 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.7 !important;\n}\n.ec-cls3__tbl thead tr{ background:#EFF3F7 !important; }\n.ec-cls3__tbl thead th{\n  padding:14px 16px !important;\n  vertical-align:middle !important;\n  color:#00043B !important;\n  font-size:15px !important;\n  font-weight:600 !important;\n  letter-spacing:-.03em;\n}\n.ec-cls3__tbl thead th:nth-child(1){ width:20% !important; }\n.ec-cls3__tbl thead th:nth-child(2){ width:22% !important; }\n.ec-cls3__tbl thead th:nth-child(3){ width:24% !important; }\n.ec-cls3__tbl tbody th{\n  color:#00043B !important;\n  font-weight:600 !important;\n  letter-spacing:-.03em;\n}\n.ec-cls3__tbl b{ color:#00043B !important; font-weight:600 !important; }\n\n@media (max-width:860px){\n  .ec-cls3__tbl{ border:0 !important; }\n  .ec-cls3__tbl,\n  .ec-cls3__tbl thead,\n  .ec-cls3__tbl tbody,\n  .ec-cls3__tbl tr,\n  .ec-cls3__tbl th,\n  .ec-cls3__tbl td{ display:block !important; width:auto !important; }\n  .ec-cls3__tbl thead{ display:none !important; }\n  .ec-cls3__tbl tbody tr{\n    border:1px solid #D8DEE5 !important;\n    border-radius:8px !important;\n    margin:0 0 10px !important;\n    overflow:hidden !important;\n  }\n  .ec-cls3__tbl tbody tr:last-child{ margin-bottom:0 !important; }\n  .ec-cls3__tbl tbody th{\n    border:0 !important;\n    border-bottom:1px solid #D8DEE5 !important;\n    background:#EFF3F7 !important;\n    font-size:17px !important;\n  }\n  .ec-cls3__tbl tbody td{\n    border:0 !important;\n    border-bottom:1px solid #E7EBEF !important;\n  }\n  .ec-cls3__tbl tbody tr td:last-child{ border-bottom:0 !important; }\n  .ec-cls3__tbl td::before{\n    content:attr(data-label); display:block; margin-bottom:2px;\n    color:#8A97A4; font-size:14px; font-weight:600; letter-spacing:-.01em;\n  }\n}\n@media (max-width:560px){\n  .ec-cls3__flow{ padding-left:32px !important; }\n  .ec-cls3__flow > li::before{ left:-40px !important; width:15px !important; height:15px !important; }\n  .ec-cls3__when,\n  .ec-cls3__d{ padding-left:0 !important; }\n}\n<\/style>\n\n<div class=\"ec-cls3\">\n\n  <p class=\"ec-cls3__lead\">\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uc758 \ud68c\uacc4\uacb0\uc0b0\ubd80\ud130 \ucd5c\uc885 \uc138\ubb34 \uc2e0\uace0\uae4c\uc9c0\uc758 \ud45c\uc900 \uc5c5\ubb34 \uc808\ucc28\ub294 <b>\ubc95\uc815 \uc77c\uc815\uc5d0 \ub530\ub77c \uccb4\uacc4\uc801\uc73c\ub85c<\/b> \uc9c4\ud589\ub429\ub2c8\ub2e4.<\/p>\n\n  <ol class=\"ec-cls3__flow\">\n\n    <li>\n      <p class=\"ec-cls3__t\"><span>01<\/span>\uacb0\uc0b0 \ubc0f \uc6d0\uc7a5 \ub9c8\uac10<\/p>\n      <p class=\"ec-cls3__when\">\ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 1~2\uac1c\uc6d4<\/p>\n      <p class=\"ec-cls3__d\">\ud68c\uacc4 \uc804\ud45c \uc785\ub825, \uc740\ud589 \uacc4\uc88c \uc794\uc561 \ub300\uc0ac, \ub9e4\ucd9c\u00b7\ub9e4\uc785 \uc99d\ube59 \ucde8\ud569 \ubc0f <b>\ucd08\uc548 \uc7ac\ubb34\uc81c\ud45c \ub3c4\ucd9c<\/b><\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-cls3__t\"><span>02<\/span>\ub3c5\ub9bd \uacf5\uc778\ud68c\uacc4\uc0ac \ubc95\uc815 \uac10\uc0ac<\/p>\n      <p class=\"ec-cls3__when\">\uacb0\uc0b0 \ub9c8\uac10 \ud6c4 1~2\uac1c\uc6d4<\/p>\n      <p class=\"ec-cls3__d\">\ubc95\uc815 \uac10\uc0ac\uc778 \uc120\uc784, <b>\uc740\ud589 \uc870\ud68c\uc11c(Bank Confirmation)<\/b> \ubc1c\uc1a1\u00b7\ud68c\uc2e0 \ubc0f \ucc44\uad8c\u00b7\ucc44\ubb34 \uc2e4\uc0ac<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-cls3__t\"><span>03<\/span>\uac10\uc0ac\ubcf4\uace0\uc11c \uc2b9\uc778 \ubc0f \uc11c\uba85<\/p>\n      <p class=\"ec-cls3__when\">\uac10\uc0ac \uc644\ub8cc \uc989\uc2dc<\/p>\n      <p class=\"ec-cls3__d\">\ub4f1\uae30\uc774\uc0ac \uc11c\uba85, \uc774\uc0ac\ud68c \uc2b9\uc778 \ubc0f <b>\uc815\uae30\uc8fc\uc8fc\ucd1d\ud68c(AGM) \ub610\ub294 \uc11c\uba74\uacb0\uc758<\/b>\ub97c \ud1b5\ud55c \uacf5\uc2dd \ucc44\ud0dd<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-cls3__t\"><span>04<\/span>\ubc95\uc778\uc138 \uc2e0\uace0\uc11c(BIR51) \ubc0f \uc138\ubb34\uacc4\uc0b0\uc11c \uc81c\ucd9c<\/p>\n      <p class=\"ec-cls3__when\">\uc138\ubb34\uc11c \ud1b5\uc9c0 \ud6c4 \ubc95\uc815 \uae30\ud55c \ub0b4<\/p>\n      <p class=\"ec-cls3__d\">\ud64d\ucf69 \uad6d\uc138\uccad(IRD)\uc5d0 <b>\uac10\uc0ac\ubcf4\uace0\uc11c \uc6d0\ubcf8, \uacfc\uc138\uc18c\ub4dd\uacc4\uc0b0\uc11c(Tax Comp), BIR51<\/b> \uc77c\uad04 \uc811\uc218<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-cls3__t\"><span>05<\/span>\uc7a5\ubd80 \ubc95\uc815 \ubcf4\uad00<\/p>\n      <p class=\"ec-cls3__when\">\ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 7\ub144\uac04<\/p>\n      <p class=\"ec-cls3__d\">\uac70\ub798 \uc804\ud45c \ubc0f \ud68c\uacc4 \uc7a5\ubd80 <b>7\ub144 \uc758\ubb34 \ubcf4\uad00<\/b><\/p>\n    <\/li>\n\n  <\/ol>\n\n  <table class=\"ec-cls3__tbl\">\n    <thead>\n      <tr>\n        <th>\uc808\ucc28 \ub2e8\uacc4<\/th>\n        <th>\uc8fc\uc694 \uc18c\uc694 \uae30\uac04<\/th>\n        <th>\ubcf4\uace0 \ub300\uc0c1<\/th>\n        <th>\ud575\uc2ec \uc694\uad6c \uc0ac\ud56d<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <th>1. \ud68c\uacc4 \uacb0\uc0b0<\/th>\n        <td data-label=\"\uc18c\uc694 \uae30\uac04\">\ud68c\uacc4\uc5f0\ub3c4 \ub9d0 \ud6c4 1~2\uac1c\uc6d4<\/td>\n        <td data-label=\"\ubcf4\uace0 \ub300\uc0c1\">\uae30\uc5c5 \ub0b4\ubd80 \ubc0f \ud68c\uacc4 \ud30c\ud2b8\ub108<\/td>\n        <td data-label=\"\ud575\uc2ec \uc694\uad6c \uc0ac\ud56d\">\uc740\ud589 \uac70\ub798\uba85\uc138\uc11c, \uc778\ubcf4\uc774\uc2a4, \uacc4\uc57d\uc11c \uc804\uc218 \ub300\uc0ac<\/td>\n      <\/tr>\n      <tr>\n        <th>2. \uc678\ubd80 \ud68c\uacc4\uac10\uc0ac<\/th>\n        <td data-label=\"\uc18c\uc694 \uae30\uac04\">\uacb0\uc0b0 \ub9c8\uac10 \ud6c4 1~2\uac1c\uc6d4<\/td>\n        <td data-label=\"\ubcf4\uace0 \ub300\uc0c1\">\uacf5\uc778\ud68c\uacc4\uc0ac (HKICPA CPA)<\/td>\n        <td data-label=\"\ud575\uc2ec \uc694\uad6c \uc0ac\ud56d\">\uc740\ud589 \uc794\uace0\uc870\ud68c\uc11c, \ucc44\uad8c\u00b7\ucc44\ubb34 \ub300\uc0ac<\/td>\n      <\/tr>\n      <tr>\n        <th>3. \uc7ac\ubb34\uc81c\ud45c \uc2b9\uc778<\/th>\n        <td data-label=\"\uc18c\uc694 \uae30\uac04\">\uac10\uc0ac\ubcf4\uace0\uc11c \uc218\ub839 \uc989\uc2dc<\/td>\n        <td data-label=\"\ubcf4\uace0 \ub300\uc0c1\">\uc774\uc0ac\ud68c \ubc0f \uc815\uae30\uc8fc\uc8fc\ucd1d\ud68c(AGM)<\/td>\n        <td data-label=\"\ud575\uc2ec \uc694\uad6c \uc0ac\ud56d\"><b>\ub4f1\uae30\uc774\uc0ac \uc6d0\ubcf8 \uc11c\uba85<\/b>, \uc8fc\uc8fc\ucd1d\ud68c \uacf5\uc2dd \uc2b9\uc778<\/td>\n      <\/tr>\n      <tr>\n        <th>4. \ubc95\uc778\uc138 \uc2e0\uace0<\/th>\n        <td data-label=\"\uc18c\uc694 \uae30\uac04\">\uc2e0\uace0\uc11c \ubc1c\uc1a1 \ud6c4 1~3\uac1c\uc6d4<\/td>\n        <td data-label=\"\ubcf4\uace0 \ub300\uc0c1\">\ud64d\ucf69 \uad6d\uc138\uccad (IRD)<\/td>\n        <td data-label=\"\ud575\uc2ec \uc694\uad6c \uc0ac\ud56d\">BIR51 \uc591\uc2dd, \uac10\uc0ac\ubcf4\uace0\uc11c, \uc138\ubb34\uacc4\uc0b0\uc11c \uc81c\ucd9c<\/td>\n      <\/tr>\n      <tr>\n        <th>5. \uc7a5\ubd80 \ubc95\uc815 \ubcf4\uad00<\/th>\n        <td data-label=\"\uc18c\uc694 \uae30\uac04\">\ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 <b>7\ub144\uac04<\/b><\/td>\n        <td data-label=\"\ubcf4\uace0 \ub300\uc0c1\">\ud68c\uc0ac\uc870\ub840 \ubc0f \uc138\ubb34\uc870\ub840 \uaddc\uc815<\/td>\n        <td data-label=\"\ud575\uc2ec \uc694\uad6c \uc0ac\ud56d\">\uac70\ub798 \uc804\ud45c \ubc0f \ud68c\uacc4 \uc7a5\ubd80 7\ub144 \uc758\ubb34 \ubcf4\uad00<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-194d7b7 elementor-widget elementor-widget-spacer\" data-id=\"194d7b7\" 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-a44f792 elementor-widget elementor-widget-button\" data-id=\"a44f792\" 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 \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/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-c28023d elementor-widget elementor-widget-spacer\" data-id=\"c28023d\" 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-5b4ed44 elementor-widget elementor-widget-heading\" data-id=\"5b4ed44\" 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\">\ubc95\ub960 \ubc0f \uc138\ubb34 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ud575\uc2ec \ud655\uc7a5 \uaddc\uc815<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-deb4fa5 elementor-widget elementor-widget-text-editor\" data-id=\"deb4fa5\" 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>\n.ec-bir{\n  font-family:'Noto Sans KR', sans-serif !important;\n  display:block !important;\n  width:100% !important;\n  max-width:none !important;\n  float:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  columns:auto !important;\n  column-count:1 !important;\n  -webkit-columns:auto !important;\n  -moz-columns:auto !important;\n  text-align:left !important;\n}\n.ec-bir *{\n  box-sizing:border-box !important;\n  font-family:'Noto Sans KR', sans-serif !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\n.ec-bir__sec{\n  display:block !important;\n  margin:0 0 46px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-bir__sec:last-child{ margin-bottom:0 !important; }\n\nh2.ec-bir__h2{\n  margin:0 0 18px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#00043B !important;\n  font-family:'Noto Sans KR', sans-serif !important;\n  font-size:20px !important;\n  font-weight:600 !important;\n  line-height:1.45 !important;\n  letter-spacing:-.04em;\n}\n\n.ec-bir__p{\n  margin:0 0 16px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.85 !important;\n  letter-spacing:-.012em;\n}\n.ec-bir__p:last-child{ margin-bottom:0 !important; }\n.ec-bir__p b{ color:#00043B !important; font-weight:600 !important; }\n.ec-bir__p--gap{ margin-bottom:22px !important; }\n\n.ec-bir__note{\n  display:block !important;\n  margin:0 !important;\n  padding:24px 26px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#EFF3F7 !important;\n  box-shadow:none !important;\n}\n.ec-bir__nlab{\n  margin:0 0 12px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#00043B !important;\n  font-size:16px !important;\n  font-weight:600 !important;\n  line-height:1.6 !important;\n  letter-spacing:-.03em;\n}\n.ec-bir__nlab strong{ color:#00043B !important; font-size:16px !important; font-weight:600 !important; }\n.ec-bir__note p.ec-bir__txt{\n  margin:0 0 12px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.8 !important;\n  letter-spacing:-.012em;\n}\n.ec-bir__note p.ec-bir__txt:last-child{ margin-bottom:0 !important; }\n.ec-bir__note b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-bir__list{\n  list-style:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  display:block !important;\n}\n.ec-bir__list > li{\n  position:relative !important;\n  display:block !important;\n  width:auto !important;\n  flex:none !important;\n  margin:0 0 11px !important;\n  padding:0 0 0 15px !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.75 !important;\n  letter-spacing:-.012em;\n}\n.ec-bir__list > li:last-child{ margin-bottom:0 !important; }\n.ec-bir__list > li::before{\n  content:\"\" !important;\n  position:absolute !important;\n  left:0 !important;\n  top:.72em !important;\n  width:5px !important;\n  height:5px !important;\n  border-radius:50% !important;\n  background:#00043B !important;\n}\n.ec-bir__list b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-bir__rows{\n  list-style:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  display:block !important;\n  box-shadow:inset 0 2px 0 0 #00043B !important;\n}\n.ec-bir__rows > li{\n  display:block !important;\n  width:auto !important;\n  margin:0 !important;\n  padding:20px 0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:inset 0 -1px 0 0 #E3E7EB !important;\n}\n.ec-bir__rows > li:last-child{ box-shadow:none !important; }\n.ec-bir__rows > li::before{ content:none !important; }\n.ec-bir__rt{\n  margin:0 0 5px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#00043B !important;\n  font-size:17px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.035em;\n}\n.ec-bir__rt span{\n  color:#B4C0CC !important;\n  font-size:14px !important;\n  font-weight:600 !important;\n  margin-right:9px !important;\n  font-variant-numeric:tabular-nums;\n}\n.ec-bir__rd{\n  margin:0 !important;\n  padding:0 0 0 32px !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.8 !important;\n  letter-spacing:-.012em;\n}\n.ec-bir__rd b{ color:#00043B !important; font-weight:600 !important; }\n\n@media (max-width:600px){\n  h2.ec-bir__h2{ font-size:19px !important; }\n  .ec-bir__note{ padding:20px 18px !important; }\n  .ec-bir__rd{ padding-left:0 !important; }\n}\n<\/style>\n\n<div class=\"ec-bir\">\n\n  <div class=\"ec-bir__sec\">\n    <h2 class=\"ec-bir__h2\">\ubc95\uc778\uc138 \uc2e0\uace0(BIR51)\uc640 \uac10\uc0ac\ubcf4\uace0\uc11c \uc5f0\uacc4 \uaddc\uc815<\/h2>\n    <p class=\"ec-bir__p\">\ud64d\ucf69 \uc138\ubb34\uc870\ub840(Cap. 112) \uc81c51\uc870\uc5d0 \ub530\ub77c \uad6d\uc138\uccad(IRD)\uc740 <b>\ub9e4\ub144 4\uc6d4 \uccab \uc601\uc5c5\uc77c<\/b>\uc5d0 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c(Form BIR51)\ub97c \ubc1c\uc1a1\ud558\uba70, \uc2e0\uaddc \ubc95\uc778\uc740 \ud1b5\uc0c1 \uc124\ub9bd\uc77c\ub85c\ubd80\ud130 <b>\uc57d 18\uac1c\uc6d4 \uc2dc\uc810<\/b>\uc5d0 \uccab \uc2e0\uace0\uc11c\ub97c \uc218\ub839\ud569\ub2c8\ub2e4.<\/p>\n    <p class=\"ec-bir__p ec-bir__p--gap\">\ud64d\ucf69 \uc138\ubb34\uad6d \uc9c0\uce68\uc0c1 \uc5f0\uac04 \ucd1d\ub9e4\ucd9c <b>HKD 200\ub9cc\uc744 \ucd08\uacfc\ud558\ub294 \ubc95\uc778<\/b>\uc740 \ubc95\uc815 \uac10\uc0ac\ubcf4\uace0\uc11c \uc0ac\ubcf8\uacfc \uc608\uc0c1 \uc138\uc561\uacc4\uc0b0\uc11c(Tax Computation)\ub97c BIR51 \uc2e0\uace0\uc11c\uc5d0 \uc758\ubb34\uc801\uc73c\ub85c \ucca8\ubd80\ud558\uc5ec \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n    <div class=\"ec-bir__note\">\n      <p class=\"ec-bir__txt\">\u26a0\ufe0f \uc124\ub839 \uc5f0\uac04 \ub9e4\ucd9c HKD 200\ub9cc \uc774\ud558\uc758 \uc18c\uae30\uc5c5\uc774\ub77c \ud558\ub354\ub77c\ub3c4 <b>\uc2e0\uace0\uc11c \uc11c\uba85 \uc804\uae4c\uc9c0 \ubc95\uc815 \ud68c\uacc4\uac10\uc0ac\uac00 \ubc18\ub4dc\uc2dc \uc644\ub8cc<\/b>\ub418\uc5b4 \uc788\uc5b4\uc57c \ud558\uba70, \ud5c8\uc704\ub85c \uac10\uc0ac \uc644\ub8cc\ub97c \uae30\uc7ac\ud560 \uacbd\uc6b0 \uc911\ub300\ud55c \uc870\uc138 \ubc94\uc8c4\ub85c \uac04\uc8fc\ub418\uc5b4 \uace0\uc561\uc758 \ubc8c\uae08\uacfc \ud615\uc0ac \uae30\uc18c\ub97c \uba74\ud558\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"ec-bir__sec\">\n    <h2 class=\"ec-bir__h2\">\ud574\uc678\uc6d0\ucc9c\uc18c\ub4dd \ube44\uacfc\uc138 \uc81c\ub3c4(FSIE) \ub300\uc751 \uc804\ub7b5<\/h2>\n    <p class=\"ec-bir__p\">\ud64d\ucf69\uc740 \uc601\ud1a0 \ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uacfc\uc138\ud558\ub294 <b>\uc18d\uc9c0\uc8fc\uc758(Territorial Source Principle)<\/b> \uc870\uc138 \uc81c\ub3c4\ub97c \ucc44\ud0dd\ud558\uace0 \uc788\uc5b4 \uc5ed\uc678 \uc18c\ub4dd \ube44\uacfc\uc138(Offshore Claim)\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ucd5c\uadfc \uac1c\uc815\ub41c FSIE\uc758 \ubcf8\uaca9 \uc2dc\ud589\uc73c\ub85c \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ud658\uacbd\uc774 \ud06c\uac8c \uac15\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n    <p class=\"ec-bir__p ec-bir__p--gap\">\ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9\uc5d0 \uc18d\ud55c \ud64d\ucf69 \ubc95\uc778\uc774 <b>\ud574\uc678 \ubc30\ub2f9\uae08, \uc9c0\ubd84\uc591\ub3c4\ucc28\uc775, \uc774\uc790, \uc9c0\uc2dd\uc7ac\uc0b0\uad8c(IP) \uc0ac\uc6a9\ub8cc<\/b> \ub4f1 \uc218\ub3d9\uc801 \uc18c\ub4dd\uc5d0 \ub300\ud574 \ube44\uacfc\uc138\ub97c \uc801\uc6a9\ubc1b\uc73c\ub824\uba74, \ud64d\ucf69 \ub0b4\uc5d0 \uc801\uaca9 \uc778\ub825\uacfc \uc2e4\uc9c8 \uc6b4\uc601 \ube44\uc6a9\uc744 \ud22c\uc785\ud588\uc74c\uc744 \uc785\uc99d\ud558\ub294 <b>\uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74<\/b>\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n    <div class=\"ec-bir__note\">\n      <p class=\"ec-bir__txt\">\ud83d\udca1 \ub530\ub77c\uc11c <b>\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \ubc0f \uac10\uc0ac \ub2e8\uacc4\uc5d0\uc11c\ubd80\ud130<\/b> \ud574\ub2f9 \uc18c\ub4dd\uc758 \uc2e4\uc9c8 \uad00\ub9ac \uc99d\ube59\uc744 \uc644\ubcbd\ud788 \uad6c\ucd95\ud574\uc57c \uc138\ubb34 \ucd94\uc9d5\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"ec-bir__sec\">\n    <h2 class=\"ec-bir__h2\">\ud55c\uad6d \ubaa8\uae30\uc5c5\uc744 \uc704\ud55c \uc5ed\uc678 \uc138\ubb34 \ubcf4\uace0 \uccb4\ud06c\ud3ec\uc778\ud2b8<\/h2>\n    <p class=\"ec-bir__p ec-bir__p--gap\">\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub294 \ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\ub294 \ud64d\ucf69 \ud604\uc9c0 \uaddc\uc815\ubfd0 \uc544\ub2c8\ub77c <b>\ud55c\uad6d \uad6d\uc138\uccad\uc744 \ub300\uc0c1\uc73c\ub85c \ud55c \uc5ed\uc678 \uc138\uc6d0 \ubcf4\uace0 \uc758\ubb34<\/b>\ub97c \ubc18\ub4dc\uc2dc \ud568\uaed8 \uc810\uac80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n    <ul class=\"ec-bir__rows\">\n      <li>\n        <p class=\"ec-bir__rt\"><span>01<\/span>\ud574\uc678\ud604\uc9c0\ubc95\uc778 \uba85\uc138\uc11c \uc81c\ucd9c<\/p>\n        <p class=\"ec-bir__rd\">\u300c\uad6d\uc81c\uc870\uc138\uc870\uc815\uc5d0 \uad00\ud55c \ubc95\ub960\u300d\uc5d0 \ub530\ub77c \ud64d\ucf69 \ubc95\uc778 \uc9c0\ubd84\uc744 <b>10% \uc774\uc0c1 \ubcf4\uc720\ud55c<\/b> \ud55c\uad6d \uac70\uc8fc\uc790\ub098 \ub0b4\uad6d\ubc95\uc778\uc740 \uc885\ud569\uc18c\ub4dd\uc138 \ub610\ub294 \ubc95\uc778\uc138 \uc2e0\uace0 \uc2dc \ud574\uc678\ud604\uc9c0\ubc95\uc778 \uba85\uc138\uc11c \ubc0f \uc7ac\ubb34\uc0c1\ud669\ud45c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub54c <b>\ud64d\ucf69 \uac10\uc0ac\ubcf4\uace0\uc11c\uc758 \ucd5c\uc885 \ud655\uc815 \uc7ac\ubb34\uc81c\ud45c \uc218\uce58\uac00 \uadf8\ub300\ub85c \ubc18\uc601<\/b>\ub429\ub2c8\ub2e4.<\/p>\n      <\/li>\n      <li>\n        <p class=\"ec-bir__rt\"><span>02<\/span>\ud574\uc678\uae08\uc735\uacc4\uc88c \uc2e0\uace0<\/p>\n        <p class=\"ec-bir__rd\">\ub9e4\uc6d4 \ub9d0\uc77c \uae30\uc900 \ud574\uc678 \uae08\uc735\uacc4\uc88c \uc794\uc561\uc758 \ud569\uc774 <b>5\uc5b5 \uc6d0\uc744 \ucd08\uacfc\ud55c \uc801\uc774 \uc788\ub2e4\uba74<\/b> \ub9e4\ub144 6\uc6d4 \ud574\uc678\uae08\uc735\uacc4\uc88c \uc2e0\uace0\ub97c \ub204\ub77d \uc5c6\uc774 \uc774\ud589\ud574\uc57c <b>\uac70\uc561\uc758 \uacfc\ud0dc\ub8cc(\ucd5c\ub300 20%)<\/b>\uc640 \ud615\uc0ac \ucc98\ubc8c \ub9ac\uc2a4\ud06c\ub97c \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n      <\/li>\n    <\/ul>\n  <\/div>\n\n  <div class=\"ec-bir__sec\">\n    <h2 class=\"ec-bir__h2\">\uc801\uaca9 \uac10\uc0ac\uc778 \uc120\uc784 \uae30\uc900 \ubc0f \uac10\uc0ac\uc758\uacac \ub9ac\uc2a4\ud06c<\/h2>\n    <p class=\"ec-bir__p ec-bir__p--gap\">\ud64d\ucf69 \ud68c\uc0ac\uc870\ub840\uc5d0 \ub530\ub974\uba74 \ubc95\uc815 \uac10\uc0ac\uc778\uc740 \ubc18\ub4dc\uc2dc <b>\ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(HKICPA)\uc5d0 \uc815\uc2dd \ub4f1\ub85d\ub418\uace0 \uc720\ud6a8\ud55c \uac1c\uc5c5 \uba74\ud5c8(Practising Certificate)\ub97c \ubcf4\uc720\ud55c \ub3c5\ub9bd \uac10\uc0ac\uc778<\/b>\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4. <b>\ubb34\uc790\uaca9 \ub300\ud589 \uc5c5\uccb4\uc758 \ube44\uacf5\uc2dd \uac80\ud1a0\ub294 \ubc95\uc801\uc73c\ub85c \uc644\uc804\ud788 \ubb34\ud6a8<\/b>\uc785\ub2c8\ub2e4.<\/p>\n    <div class=\"ec-bir__note\">\n      <p class=\"ec-bir__nlab\"><strong>\u26a0\ufe0f \uc99d\ube59 \ub204\ub77d\uc740 \uac10\uc0ac \uc758\uacac\ubd80\ud130 \ubc14\uafc9\ub2c8\ub2e4<\/strong><\/p>\n      <p class=\"ec-bir__txt\">\uac70\ub798 \uc99d\ube59\uc774 \ub204\ub77d\ub41c \uacbd\uc6b0 \uac10\uc0ac\uc778\uc740 \uc801\uc815 \uc758\uacac\uc774 \uc544\ub2cc <b>&#8216;\ud55c\uc815 \uc758\uacac(Qualified Opinion)&#8217;<\/b>\uc774\ub098 <b>&#8216;\uc758\uacac \uac70\uc808(Disclaimer of Opinion)&#8217;<\/b>\uc744 \ubc1c\ud589\ud558\uac8c \ub429\ub2c8\ub2e4.<\/p>\n      <p class=\"ec-bir__txt\">\uc774\ub294 \uad6d\uc138\uccad\uc758 \uc815\ubc00 \ud45c\uc801 \uc138\ubb34\uc870\uc0ac(Tax Audit)\ub85c \uc774\uc5b4\uc838 <b>\uc218\ub144\uac04\uc758 \uc7a5\ubd80 \uc7ac\uc870\uc0ac \ubc0f \uac70\uc561\uc758 \ucd94\uc9d5\uae08<\/b>\uc744 \uc57c\uae30\ud569\ub2c8\ub2e4.<\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"ec-bir__sec\">\n    <h2 class=\"ec-bir__h2\">\ud68c\uacc4 \uc7a5\ubd80 7\ub144 \ubcf4\uad00 \uc758\ubb34 \ubc0f \uc704\ubc18 \uc2dc \uc81c\uc7ac<\/h2>\n    <p class=\"ec-bir__p ec-bir__p--gap\">\ud64d\ucf69 \uc138\ubb34\uc870\ub840 \uc81c51C\uc870 \ubc0f \ud68c\uc0ac\uc870\ub840 \uc81c377\uc870\uc5d0 \ub530\ub77c \ubc95\uc778\uc740 \ubaa8\ub4e0 \uac70\ub798 \uc99d\ube59\uacfc \ud68c\uacc4 \uc7a5\ubd80\ub97c <b>\ucd5c\uc18c 7\ub144\uac04<\/b> \uc628\uc804\ud788 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n    <div class=\"ec-bir__note\">\n      <p class=\"ec-bir__txt\">\u26a0\ufe0f \uc815\ub2f9\ud55c \uc0ac\uc720 \uc5c6\uc774 \uc7a5\ubd80 \ubcf4\uad00 \uc758\ubb34\ub97c \uc704\ubc18\ud560 \uacbd\uc6b0 <b>\ucd5c\ub300 HKD 100,000\uc758 \ubc8c\uae08<\/b>\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n      <p class=\"ec-bir__txt\">\u26a0\ufe0f \uae30\ud55c \ub0b4\uc5d0 \uc138\ubb34\uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uac70\ub098 \ud5c8\uc704 \uc2e0\uace0\ub97c \uc790\ud589\ud560 \uacbd\uc6b0 <b>\ubbf8\ub0a9 \uc138\uc561\uc758 \ucd5c\ub300 3\ubc30\uc5d0 \ub2ec\ud558\ub294 \uac00\uc0b0\uc138(Treble Tax)<\/b>\uc640 \ud568\uaed8 \uc9d5\uc5ed\ud615 \ub4f1 \uc911\ub300\ud55c \ud615\uc0ac \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"ec-bir__sec\">\n    <h2 class=\"ec-bir__h2\">\uc2e4\ubb34 \uc720\uc758\uc0ac\ud56d \ubc0f \ub9ac\uc2a4\ud06c \uad00\ub9ac \uc804\ub7b5<\/h2>\n    <p class=\"ec-bir__p ec-bir__p--gap\">\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uac00 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc900\ube44\ud560 \ub54c \uacbd\uc601\uc9c4\uc774 <b>\ubc94\ud558\uae30 \uc26c\uc6b4 \uc2e4\ubb34 \uc624\ub958<\/b>\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n\n    <ul class=\"ec-bir__list\">\n      <li>\ud68c\uacc4 \uae30\uc900\uc758 <b>\uc784\uc758 \ud574\uc11d<\/b> \ubc0f \ucd5c\uc2e0 \uac1c\uc815 \uaddc\uc815 \ubbf8\ubc18\uc601<\/li>\n      <li>\uc740\ud589 \uc785\ucd9c\uae08 \uac70\ub798\ub0b4\uc5ed\uacfc \uc77c\uce58\ud558\uc9c0 \uc54a\ub294 \uc18c\uba85 \uc790\ub8cc \ub610\ub294 <b>\uac1d\uad00\uc801 \uc99d\ube59 \ub204\ub77d<\/b><\/li>\n      <li>\ud55c\uad6d \ubaa8\ud68c\uc0ac\ub098 \ub4f1\uae30\uc774\uc0ac\uc640\uc758 <b>\ud2b9\uc218\uad00\uacc4\uc790 \ub300\uc5ec\uae08\u00b7\uc6a9\uc5ed \uac70\ub798 \ubbf8\uacf5\uc2dc<\/b><\/li>\n      <li>\ud64d\ucf69\ub2ec\ub7ec(HKD)\uc640 \uc678\ud654(USD, KRW \ub4f1) \uac04 <b>\uae30\uc900 \ud658\uc728 \uc801\uc6a9 \uc624\ub958<\/b>\ub85c \uc778\ud55c \uc678\ud658\uc190\uc775 \uc65c\uace1<\/li>\n    <\/ul>\n\n    <p class=\"ec-bir__p\" style=\"margin-top:22px !important;\">\ubd80\uc815\ud655\ud55c \uc7ac\ubb34\uc81c\ud45c\ub294 <b>\uc740\ud589 \uacc4\uc88c \ub3d9\uacb0, \ub300\ucd9c \ud55c\ub3c4 \ucd95\uc18c, \ud22c\uc790 \uc720\uce58 \uc2e4\ud328<\/b>\ub97c \ucd08\ub798\ud558\uba70 \uc138\ubb34\uc870\uc0ac\uc758 \ube4c\ubbf8\uac00 \ub429\ub2c8\ub2e4.<\/p>\n\n    <p class=\"ec-bir__p\">\ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \ub2e8\uc21c \uae30\ub2a5\uc5d0\ub9cc \uc758\uc874\ud558\uae30\ubcf4\ub2e4\ub294 \ud604\uc9c0 \uc138\ubc95\uc0c1 <b>\uc190\uae08\ubd88\uc0b0\uc785 \ud56d\ubaa9\uacfc \uc790\ubcf8\uacf5\uc81c(Capital Allowances), FSIE \uaddc\uc815<\/b>\uc744 \uc885\ud569\uc801\uc73c\ub85c \uc870\uc728\ud560 \uc218 \uc788\ub294 \uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uc804\ubb38\uc801 \uac80\ud1a0\ub97c \uac70\uccd0\uc57c \uc548\uc815\uc801\uc778 \uae00\ub85c\ubc8c \uacbd\uc601\uc744 \ub2ec\uc131\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n  <\/div>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2944d8f elementor-widget elementor-widget-spacer\" data-id=\"2944d8f\" 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-5414cf9 elementor-widget elementor-widget-button\" data-id=\"5414cf9\" 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 \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/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-2922615 elementor-widget elementor-widget-spacer\" data-id=\"2922615\" 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-91d4375 elementor-widget elementor-widget-heading\" data-id=\"91d4375\" 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-48dfbcd elementor-widget elementor-widget-n-accordion\" data-id=\"48dfbcd\" 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-7640\" 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-7640\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uc2e0\uaddc \uc124\ub9bd\ub41c \ud64d\ucf69 \ubc95\uc778\uc758 \uccab \uacb0\uc0b0\uc77c\uacfc \ubc95\uc778\uc138 \uc2e0\uace0 \uae30\ud55c\uc740 \uc5b4\ub5bb\uac8c \uc124\uc815\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-7640\" class=\"elementor-element elementor-element-44bdfbe e-con-full e-flex e-con e-child\" data-id=\"44bdfbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a85089e elementor-widget elementor-widget-text-editor\" data-id=\"a85089e\" 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>\uc2e0\uaddc \ubc95\uc778\uc740 \uc124\ub9bd\uc77c\ub85c\ubd80\ud130 \ucd5c\ub300 18\uac1c\uc6d4 \uc774\ub0b4\uc758 \ub0a0\uc9dc\ub97c \uccab \ud68c\uacc4\uc5f0\ub3c4 \uacb0\uc0b0\uc77c\ub85c \uc9c0\uc815\ud560 \uc218 \uc788\uc73c\uba70, \ud1b5\uc0c1 \ud55c\uad6d \ubaa8\uae30\uc5c5 \uacb0\uc0b0\uae30\uc5d0 \ub9de\ucdb0 12\uc6d4 31\uc77c \ub610\ub294 \ud64d\ucf69 \uc138\ubb34 \uae30\uc900\uc778 3\uc6d4 31\uc77c\uc744 \uc120\ud638\ud569\ub2c8\ub2e4. \uc124\ub9bd \ud6c4 \uc57d 18\uac1c\uc6d4 \uc804\ud6c4\uc5d0 \uad6d\uc138\uccad\uc73c\ub85c\ubd80\ud130 \uccab \ubc95\uc778\uc138 \uc2e0\uace0\uc11c(BIR51)\ub97c \uc218\ub839\ud558\uba70, \ubc1c\ud589\uc77c\ub85c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \ud68c\uacc4\uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \ucca8\ubd80\ud558\uc5ec \uc2e0\uace0\ub97c \uc644\ub8cc\ud574\uc57c \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-7641\" 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-7641\" >\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 \ub9e4\ucd9c\uc774 \uc804\ud600 \uc5c6\uac70\ub098 \uc601\uc5c5 \ud65c\ub3d9\uc774 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uac10\uc0ac\ub97c \ubc1b\uc544\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-7641\" class=\"elementor-element elementor-element-2816e6b e-con-full e-flex e-con e-child\" data-id=\"2816e6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5adb692 elementor-widget elementor-widget-text-editor\" data-id=\"5adb692\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\ub124, \ubc18\ub4dc\uc2dc \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc0ac\uc5c5 \uc2e4\uc801\uc774 \uc5c6\ub354\ub77c\ub3c4 \uae30\uc5c5\ub4f1\ub85d\uad6d(CR)\uc5d0 \uacf5\uc2dd\uc801\uc778 &#8216;\ud734\uba74 \ud68c\uc0ac(Dormant Company)&#8217; \uc120\uc5b8 \ub4f1\uae30\ub97c \uc644\ub8cc\ud558\uc9c0 \uc54a\uc558\ub2e4\uba74 \uc77c\ubc18 \ud65c\uc131 \ubc95\uc778\uc73c\ub85c \ubd84\ub958\ub418\uc5b4 \ub9e4\ub144 \ubb34\uc2e4\uc801 \uac10\uc0ac\ubcf4\uace0\uc11c(Nil Audit Report)\ub97c \uad6c\ube44\ud574\uc57c \ud569\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-7642\" 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-7642\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uc911\uc18c\uae30\uc5c5 \uae30\uc900\uc778 SME-FRS\uc640 \uc804\uba74\uc801\uc778 HKFRS\uc758 \uac00\uc7a5 \ud070 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc778\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-7642\" class=\"elementor-element elementor-element-b205967 e-con-full e-flex e-con e-child\" data-id=\"b205967\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac570c elementor-widget elementor-widget-text-editor\" data-id=\"2ac570c\" 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>SME-FRS\ub294 \uc790\uc0b0 \uaddc\ubaa8, \uc5f0\uac04 \ub9e4\ucd9c\uc561, \uc9c1\uc6d0 \uc218 \uae30\uc900\uc744 \ucda9\uc871\ud558\uace0 \uc8fc\uc8fc \uc804\uc6d0\uc758 \ub3d9\uc758\ub97c \ubc1b\uc740 \ube44\uc0c1\uc7a5 \uc0ac\uae30\uc5c5\uc5d0 \uc801\uc6a9\ub418\ub294 \uac04\uc18c\ud654\ub41c \uae30\uc900\uc785\ub2c8\ub2e4. \uc804\uba74\uc801 HKFRS\uc5d0 \ube44\ud574 \ubcf5\uc7a1\ud55c \uae08\uc735\uc0c1\ud488 \uacf5\uc815\uac00\uce58 \ud3c9\uac00\ub098 \uac10\uac00\uc0c1\uac01 \ud56d\ubaa9\uc774 \ub2e8\uc21c\ud654\ub418\uba70 \ud604\uae08\ud750\ub984\ud45c \uc791\uc131\uc774 \uba74\uc81c\ub418\ub294 \ub4f1 \uacf5\uc2dc \ubd80\ub2f4\uc774 \ud06c\uac8c \uacbd\uac10\ub429\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-7643\" 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-7643\" >\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 \ud68c\uacc4 \uac10\uc0ac\ub294 \ud55c\uad6d \uacf5\uc778\ud68c\uacc4\uc0ac \uc790\uaca9\uc73c\ub85c \uc9c1\uc811 \uc218\ud589\ud560 \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-7643\" class=\"elementor-element elementor-element-6cc957e e-flex e-con-boxed e-con e-child\" data-id=\"6cc957e\" 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-9679c47 elementor-widget elementor-widget-text-editor\" data-id=\"9679c47\" 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>\ubd88\uac00\ub2a5\ud569\ub2c8\ub2e4. \ud64d\ucf69 \ud68c\uc0ac \uc870\ub840\uc5d0 \ub530\ub978 \ubc95\uc815 \uac10\uc0ac\ub294 \ubc18\ub4dc\uc2dc \ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(HKICPA)\uc5d0 \uc815\uc2dd \ub4f1\ub85d\ub418\uace0 \uc720\ud6a8\ud55c \ud64d\ucf69 \uac1c\uc5c5 \uba74\ud5c8(Practising Certificate)\ub97c \ubcf4\uc720\ud55c \ub3c5\ub9bd \uac10\uc0ac\uc778\ub9cc\uc774 \uc218\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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-7644\" 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-7644\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud68c\uacc4 \uc99d\ube59\uc774 \uc77c\ubd80 \ubd84\uc2e4\ub418\uc5b4 \uac10\uc0ac\uc778\uc73c\ub85c\ubd80\ud130 '\ud55c\uc815 \uc758\uacac'\uc744 \ubc1b\uc73c\uba74 \uc5b4\ub5bb\uac8c \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-7644\" class=\"elementor-element elementor-element-83f055c e-flex e-con-boxed e-con e-child\" data-id=\"83f055c\" 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-75206f5 elementor-widget elementor-widget-text-editor\" data-id=\"75206f5\" 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>\uac10\uc0ac\ubcf4\uace0\uc11c\uc5d0 &#8216;\ud55c\uc815 \uc758\uacac(Qualified Opinion)&#8217;\uc774\ub098 &#8216;\uc758\uacac \uac70\uc808(Disclaimer of Opinion)&#8217;\uc774 \ud45c\uba85\ub418\uba74 \uad6d\uc138\uccad(IRD)\uc758 \ud45c\uc801 \uc138\ubb34\uc870\uc0ac \ub300\uc0c1\uc73c\ub85c \uc9c0\uc815\ub420 \uac00\ub2a5\uc131\uc774 \ub9e4\uc6b0 \ub192\uc544\uc9c0\uba70, \uac70\ub798 \uc740\ud589\uc758 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uc2ec\uc0ac\uc5d0\uc11c \uacc4\uc88c\uac00 \uc77c\ubc29\uc801\uc73c\ub85c \ub3d9\uacb0\ub418\uac70\ub098 \ud3d0\uc1c4 \uc870\uce58\ub420 \uc218 \uc788\uc73c\ubbc0\ub85c \uac01\ubcc4\ud55c \uc8fc\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/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\":\"\\uc2e0\\uaddc \\uc124\\ub9bd\\ub41c \\ud64d\\ucf69 \\ubc95\\uc778\\uc758 \\uccab \\uacb0\\uc0b0\\uc77c\\uacfc \\ubc95\\uc778\\uc138 \\uc2e0\\uace0 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\\ub2e8\\uc21c\\ud654\\ub418\\uba70 \\ud604\\uae08\\ud750\\ub984\\ud45c \\uc791\\uc131\\uc774 \\uba74\\uc81c\\ub418\\ub294 \\ub4f1 \\uacf5\\uc2dc \\ubd80\\ub2f4\\uc774 \\ud06c\\uac8c \\uacbd\\uac10\\ub429\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\ud64d\\ucf69 \\ubc95\\uc778\\uc758 \\ud68c\\uacc4 \\uac10\\uc0ac\\ub294 \\ud55c\\uad6d \\uacf5\\uc778\\ud68c\\uacc4\\uc0ac \\uc790\\uaca9\\uc73c\\ub85c \\uc9c1\\uc811 \\uc218\\ud589\\ud560 \\uc218 \\uc788\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ubd88\\uac00\\ub2a5\\ud569\\ub2c8\\ub2e4. \\ud64d\\ucf69 \\ud68c\\uc0ac \\uc870\\ub840\\uc5d0 \\ub530\\ub978 \\ubc95\\uc815 \\uac10\\uc0ac\\ub294 \\ubc18\\ub4dc\\uc2dc \\ud64d\\ucf69 \\uacf5\\uc778\\ud68c\\uacc4\\uc0ac\\ud611\\ud68c(HKICPA)\\uc5d0 \\uc815\\uc2dd \\ub4f1\\ub85d\\ub418\\uace0 \\uc720\\ud6a8\\ud55c \\ud64d\\ucf69 \\uac1c\\uc5c5 \\uba74\\ud5c8(Practising Certificate)\\ub97c \\ubcf4\\uc720\\ud55c \\ub3c5\\ub9bd \\uac10\\uc0ac\\uc778\\ub9cc\\uc774 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All rights reserved.<br \/><\/b>\uc774 \ucf58\ud150\uce20\ub294 \uc800\uc791\uad8c\ubc95\uc5d0 \uc758\ud574 \ubcf4\ud638\ub429\ub2c8\ub2e4<span class=\"s1\">. <\/span>\uc0ac\uc804 \uc2b9\uc778 \uc5c6\uc774 \ubcf5\uc0ac<span class=\"s1\">, <\/span>\uc7ac\ubc30\ud3ec<span class=\"s1\">, 2<\/span>\ucc28 \uac00\uacf5\uc774 \uae08\uc9c0\ub418\uba70<span class=\"s1\">, <\/span>\uc704\ubc18 \uc2dc \ubc95\uc801 \ucc45\uc784\uc744 \ubb3c\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4<span class=\"s1\">.<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><\/span> <span class=\"rt-time\"> 6<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>\ud64d\ucf69 \ubc95\uc778 \uc124\ub9bd \ud6c4 \ubc18\ub4dc\uc2dc \uc54c\uc544\uc57c \ud560 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uae30\uc900\uacfc \ubc95\uc815 \ud68c\uacc4\uac10\uc0ac \uc758\ubb34\ub97c \uc815\ub9ac\ud569\ub2c8\ub2e4. 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HKFRS, SME-FRS \uc801\uc6a9 \uc694\uac74, CPA \uac10\uc0ac \uc808\ucc28, \uc138\ubb34 \uc2e0\uace0 \ubc0f \ud68c\uacc4 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uad00\ub9ac \ubc29\ubc95\uc744 \uc548\ub0b4\ud569\ub2c8\ub2e4.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ud64d\ucf69\/\ud64d\ucf69-\uc720\ud55c\ud68c\uc0ac-\uc7ac\ubb34\uc81c\ud45c\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\ud64d\ucf69 \ubc95\uc778 \ud68c\uacc4\uac10\uc0ac \ud544\uc218 \uac00\uc774\ub4dc\uff5c\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uae30\uc900\uacfc \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uccb4\ud06c\" \/>\n<meta property=\"og:description\" content=\"\ud64d\ucf69 \ubc95\uc778 \uc124\ub9bd \ud6c4 \ubc18\ub4dc\uc2dc \uc54c\uc544\uc57c \ud560 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uae30\uc900\uacfc \ubc95\uc815 \ud68c\uacc4\uac10\uc0ac \uc758\ubb34\ub97c \uc815\ub9ac\ud569\ub2c8\ub2e4. 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