{"id":102764,"date":"2025-10-23T11:10:41","date_gmt":"2025-10-23T03:10:41","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=102764"},"modified":"2026-03-17T15:39:51","modified_gmt":"2026-03-17T07:39:51","slug":"%eb%b2%a0%ed%8a%b8%eb%82%a8-%ea%b8%80%eb%a1%9c%eb%b2%8c-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%b5%9c%ec%a0%80%ed%95%9c%ec%84%b8","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\/%eb%b2%a0%ed%8a%b8%eb%82%a8\/%eb%b2%a0%ed%8a%b8%eb%82%a8-%ea%b8%80%eb%a1%9c%eb%b2%8c-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%b5%9c%ec%a0%80%ed%95%9c%ec%84%b8\/","title":{"rendered":"2024\ub144 \ubca0\ud2b8\ub0a8 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138 \ubc1c\ud45c"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"102764\" class=\"elementor elementor-102764\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-227e1af7 e-flex e-con-boxed e-con e-parent\" data-id=\"227e1af7\" 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-6dd63ee elementor-widget elementor-widget-text-editor\" data-id=\"6dd63ee\" 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 SCXW202152363 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW202152363 BCX0\">\ubca0\ud2b8\ub0a8\uc740 \uc5ed\ub3d9\uc801\uc778 \uae00\ub85c\ubc8c \uc870\uc138 \ud658\uacbd \uc18d\uc5d0\uc11c 2024\ub144 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138(Global <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW202152363 BCX0\">Minimum<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW202152363 BCX0\">Tax<\/span><span class=\"NormalTextRun SCXW202152363 BCX0\">; \uc774\ud558 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\ud658\uacbd<\/a>\uc5d0\uc11c \uc131\uacf5\ud560 \uc218 \uc788\ub294 \uc804\ub7b5\uc744 \uc548\ub0b4\ud574 \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW202152363 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea18619 elementor-widget elementor-widget-spacer\" data-id=\"ea18619\" 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-9a01591 elementor-widget elementor-widget-button\" data-id=\"9a01591\" 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=\"#contact-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\">\ubca0\ud2b8\ub0a8 \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-8896c42 elementor-widget elementor-widget-spacer\" data-id=\"8896c42\" 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-8ae027d elementor-widget elementor-widget-heading\" data-id=\"8ae027d\" 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\">\ubca0\ud2b8\ub0a8 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138\ub780? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c4339e elementor-widget elementor-widget-text-editor\" data-id=\"3c4339e\" 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 SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\ubca0\ud2b8\ub0a8<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc7ac\ubb34\ubd80\ub294<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uae00\ub85c\ubc8c<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\ucd5c\uc800\ud55c\uc138<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">(Global Minimum Tax) <\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc774\ud589\uc744<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc704\ud55c<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc138\ubc95<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uac1c\uc815\uc548<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\ubc0f<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc2dc\ud589<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc9c0\uce68\uc744<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\ub9c8\ub828\ud558\uc600\uc73c\uba70<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">, <\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\ud574\ub2f9<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\ubc95\uc740<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\"> 2023<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\ub144<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\"> 11<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc6d4<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uad6d\ud68c\uc5d0\uc11c<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc774\ubbf8<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc2b9\uc778\ub418\uc5b4<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\"> 2024<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\ub144<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\"> 1<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc6d4<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\"> 1<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc77c\ubd80\ud130<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc2dc\ud589<\/span><\/span> <span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\uc911\uc785\ub2c8\ub2e4<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW7107005 BCX0\">.<\/span><\/span><span class=\"TextRun SCXW7107005 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW7107005 BCX0\">\u00a0\uc9c0\ub09c 7\uc6d4 25\uc77c \uc758\uacac \uc218\ub834\uc744 \uc704\ud574 \uacf5\uac1c\ub41c \ucd08\uc548\uc740 \ud22c\uc790 \uc720\uce58 \ud658\uacbd \uc870\uc131\uc744 \ubc30\uacbd\uc73c\ub85c \ud558\uace0 \uc788\uc73c\uba70, \uacbd\uc81c\ud611\ub825\uac1c\ubc1c\uae30\uad6c(OECD)\uac00 \uc81c\uc2dc\ud55c BEPS \ud544\ub7ec 2 \ubaa8\ub378\uacfc \uc77c\uce58\ud569\ub2c8\ub2e4. \uc774 \ubaa8\ub378\uc740 \uc801\uaca9 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc774 \ubaa8\ub4e0 \uc601\uc5c5 \uad00\ud560\uad8c\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc218\uc775\uc5d0 \ub300\ud574 \ucd5c\uc18c 15%\uc758 \uc2e4\ud6a8\uc138\uc728\uc744 \uc900\uc218\ud558\ub3c4\ub85d \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW7107005 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f73aee elementor-widget elementor-widget-text-editor\" data-id=\"4f73aee\" 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 SCXW172006427 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\ud2b9\ud788 \uc774 \uacb0\uc758\uc548 \ucd08\uc548\uc740 \ubca0\ud2b8\ub0a8 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138 \uc815\ucc45\uc758 <\/span><span class=\"NormalTextRun SCXW172006427 BCX0\">\uc774\ud589\ubfd0\ub9cc<\/span><span class=\"NormalTextRun SCXW172006427 BCX0\"> \uc544\ub2c8\ub77c, \uc678\uad6d\uc778 \ud22c\uc790\uc790\ub97c \uc720\uce58\ud558\uae30 \uc704\ud55c \uacbd\uc7c1\ub825 \uc720\uc9c0\uc5d0 \ub300\ud55c \uc758\uc9c0\ub97c \uac15\uc870\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc774 \uacb0\uc758\uc548\uc740 \ud22c\uc790 \uce5c\ud654\uc801\uc778 \ubd84\uc704\uae30\ub97c \uc870\uc131\ud558\uae30 \uc704\ud574 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub97c \ubcf4\uc7a5\ud558\ub294 \ubc95\uc801 \ud504\ub808\uc784\uc6cc\ud06c\ub97c \uc18c\uac1c\ud569\ub2c8\ub2e4.\u00a0<\/span><\/span><span class=\"TextRun SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\ubcf8<\/span><\/span> <span class=\"TextRun SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\uc815\ucc45\uc740<\/span><\/span><span class=\"TextRun SCXW172006427 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\"> 2023<\/span><\/span><span class=\"TextRun SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\ub144<\/span><\/span><span class=\"TextRun SCXW172006427 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\"> 11<\/span><\/span><span class=\"TextRun SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\uc6d4<\/span><\/span><span class=\"TextRun SCXW172006427 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\"> 29<\/span><\/span><span class=\"TextRun SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\uc77c<\/span><\/span> <span class=\"TextRun SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\uad6d\ud68c\uc5d0\uc11c<\/span><\/span> <span class=\"TextRun SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\uc2b9\uc778\ub418\uc5b4<\/span><\/span><span class=\"TextRun SCXW172006427 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">, <\/span><\/span><span class=\"TextRun MacChromeBold SCXW172006427 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">2024<\/span><\/span><span class=\"TextRun MacChromeBold SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\ub144<\/span><\/span><span class=\"TextRun MacChromeBold SCXW172006427 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\"> 1<\/span><\/span><span class=\"TextRun MacChromeBold SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\uc6d4<\/span><\/span><span class=\"TextRun MacChromeBold SCXW172006427 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\"> 1<\/span><\/span><span class=\"TextRun MacChromeBold SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\uc77c\ubd80\ub85c<\/span><\/span> <span class=\"TextRun MacChromeBold SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\uc2dc\ud589<\/span><\/span> <span class=\"TextRun MacChromeBold SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\uc911<\/span><\/span><span class=\"TextRun SCXW172006427 BCX0\" lang=\"KO\" xml:lang=\"KO\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\uc774\uba70, <\/span><\/span><span class=\"TextRun SCXW172006427 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW172006427 BCX0\">\uc774\ub294 \ubca0\ud2b8\ub0a8\uc5d0 \ub300\ud55c \uc678\uad6d\uc778 \ud22c\uc790 \ud658\uacbd\uc744 \uc870\uc131\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc9c4\uc804\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW172006427 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a43ced6 elementor-widget elementor-widget-spacer\" data-id=\"a43ced6\" 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-9a7a6b9 elementor-widget elementor-widget-heading\" data-id=\"9a7a6b9\" 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\">\uc5b8\uc81c\ubd80\ud130 \uc801\uc6a9\ub418\ub098\uc694? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e418859 elementor-widget elementor-widget-text-editor\" data-id=\"e418859\" 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 SCXW156379712 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW156379712 BCX0\">2023\ub144 11\uc6d4 29\uc77c \ubca0\ud2b8\ub0a8 \uad6d\ud68c\uc5d0\uc11c <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW156379712 BCX0\">OECD\uc758<\/span><span class=\"NormalTextRun SCXW156379712 BCX0\"> 2\ub2e8\uacc4 \ubaa8\ub378 \uaddc\uce59\uc5d0 \uad00\ud55c \uacb0\uc758\uc548\uc774 \uc2b9\uc778\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138 \uc2dc\ud589\uc77c\uc740 2024\ub144 1\uc6d4 1\uc77c\ub85c \uc608\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW156379712 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16f8377 elementor-widget elementor-widget-spacer\" data-id=\"16f8377\" 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-ed220f2 elementor-widget elementor-widget-heading\" data-id=\"ed220f2\" 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\">OECD\uc758 BEPS \ud544\ub7ec 2 \ubaa8\ub378\uc5d0 \ub530\ub978 GMT 2\ub300 \uc6d0\uce59 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5137ab elementor-widget elementor-widget-text-editor\" data-id=\"a5137ab\" 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 data-contrast=\"none\">GMT \ud504\ub85c\uc81d\ud2b8\ub294 \ub450 \uac00\uc9c0 \ud575\uc2ec \uc6d0\uce59\uc73c\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p><h5 aria-level=\"3\"><b><span data-contrast=\"none\">\uc81c1\uc6d0\uce59<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h5><p><span data-contrast=\"auto\">\uc81c<\/span><span data-contrast=\"auto\">1<\/span><span data-contrast=\"auto\">\uc6d0\uce59<\/span><span data-contrast=\"auto\">(Amount A)<\/span><span data-contrast=\"auto\">\uc740<\/span> <span data-contrast=\"auto\">\ub514\uc9c0\ud138<\/span> <span data-contrast=\"auto\">\uc11c\ube44\uc2a4<\/span> <span data-contrast=\"auto\">\ub610\ub294<\/span> <span data-contrast=\"auto\">\uc18c\ube44\uc790<\/span> <span data-contrast=\"auto\">\ub300\uc0c1<\/span> <span data-contrast=\"auto\">\ube44\uc988\ub2c8\uc2a4\ub97c<\/span> <span data-contrast=\"auto\">\uc601\uc704\ud558\uba70<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\uae00\ub85c\ubc8c<\/span> <span data-contrast=\"auto\">\uc5f0\uacb0<\/span> <span data-contrast=\"auto\">\ub9e4\ucd9c\uc774<\/span><span data-contrast=\"auto\"> EUR 200<\/span><span data-contrast=\"auto\">\uc5b5<\/span> <span data-contrast=\"auto\">\uc774\uc0c1\uc774\uace0<\/span> <span data-contrast=\"auto\">\uc774\uc775\ub960\uc774<\/span><span data-contrast=\"auto\"> 10% <\/span><span data-contrast=\"auto\">\uc774\uc0c1\uc778<\/span> <span data-contrast=\"auto\">\uae30\uc5c5\uc5d0<\/span> <span data-contrast=\"auto\">\ub300\ud574<\/span> <span data-contrast=\"auto\">\uc2dc\uc7a5<\/span> <span data-contrast=\"auto\">\uc18c\uc7ac\uad6d\uc5d0<\/span> <span data-contrast=\"auto\">\uc138\uc6d0\uc744<\/span> <span data-contrast=\"auto\">\uc7ac\ubc30\ubd84\ud558\ub3c4\ub85d<\/span> <span data-contrast=\"auto\">\ud569\ub2c8\ub2e4<\/span><span data-contrast=\"auto\">.<\/span><span data-contrast=\"none\">\u00a0\uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \uc9c4\ud654\ud558\ub294 \ub514\uc9c0\ud138 \ud658\uacbd\uc5d0 \ub300\uc751\ud558\uae30 \uc704\ud55c \uac83\uc73c\ub85c, \ud2b9\uc815 \uc9c0\uc5ed\uc5d0 \ubb3c\ub9ac\uc801\uc73c\ub85c \uc874\uc7ac\ud558\ub294\uc9c0\uc5d0 \uc758\uc874\ud558\ub358 \uae30\uc874\uc758 \uacfc\uc138 \ubc29\uc2dd\uc5d0\uc11c \ubc97\uc5b4\ub09c \uac83\uc785\ub2c8\ub2e4. \uc81c1\uc6d0\uce59\uc758 \uc774\ud589\uc740 \u201c\ub2e4\uc790\uac04 \ud611\uc57d 2.0\u2033\uc73c\ub85c \ubd88\ub9ac\ub294 \uad6d\uc81c\ubc95\uc0c1\uc758 \ub2e4\uc790\uac04 \uc870\uc57d\uc744 \ud1b5\ud574 \uc774\ub8e8\uc5b4\uc9c8 \uac83\uc785\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cfb0d7 elementor-widget elementor-widget-text-editor\" data-id=\"0cfb0d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5 aria-level=\"3\"><b><span data-contrast=\"none\">\uc81c2\uc6d0\uce59<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h5>\n<p><span data-contrast=\"none\">\uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 EUR 7\uc5b5 5,000\ub9cc \uc720\ub85c \uc774\uc0c1\uc778 \uae30\uc5c5\uc740 \ucd5c\uc18c 15%\uc758 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138(GMT)\ub97c \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc788\uc73c\uba70, \uc774\ub294 \ud611\uc57d\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\ub294 \uad6d\uac00\uac00 \uc138\uc728\uc744 \uc778\uc0c1\ud558\ub3c4\ub85d \uac15\uc81c\ud569\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc77c\ubc18\uc801\uc73c\ub85c \uc138\uc728\uc774 \ub0ae\uc740 \uad6d\uac00\uc778 \ubca0\ud2b8\ub0a8\uc758 \ub9e5\ub77d\uc5d0\uc11c \ubcf4\uba74 \uad00\uc810\uc774 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">\uc774\ub7ec\ud55c \ub300\uaddc\ubaa8 \ud22c\uc790\uc790\uc758 \uc218\ub294 \ubca0\ud2b8\ub0a8\uc5d0 \uc9c4\ucd9c\ud55c \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790\uae30\uc5c5 \uc911 \uc801\uc740 \ube44\uc911\uc744 \ucc28\uc9c0\ud558\uc9c0\ub9cc, \uc774\ub4e4\uc758 \uc601\ud5a5\ub825\uc740 \uad6d\uac00 \uc608\uc0b0\uc5d0 \uae30\uc5ec\ud558\ub294 \uac83 \uc774\uc0c1\uc73c\ub85c \ud655\ub300\ub429\ub2c8\ub2e4. \uc774\ub4e4\uc758 \ud22c\uc790\ub294 \uacf5\uae09\ub9dd\uc744 \ud615\uc131\ud558\uace0 \uae00\ub85c\ubc8c \uacf5\uae09\ub9dd\uacfc \uac00\uce58 \uc0ac\uc2ac\uc5d0 \uad6d\ub0b4 \uae30\uc5c5\uc774 \ucc38\uc5ec\ud558\ub294 \ub370 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f69251 elementor-widget elementor-widget-text-editor\" data-id=\"6f69251\" 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 data-contrast=\"none\">\uc870\uc138\ud53c\ub09c\ucc98\uc5d0 \uc790\ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub294 \uae30\uc5c5\uc758 \uc77c\ubc18\uc801\uc778 \uc870\uc138 \ud68c\ud53c \uad00\ud589\uacfc \uad00\ub828\ud558\uc5ec \uc911\uc694\ud55c \uace0\ub824\uc0ac\ud56d\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc790\ud68c\uc0ac\ub294 \ub85c\uace0\ub098 \ub3c4\uba54\uc778 \uac19\uc740 \uc9c0\uc801 \uc7ac\uc0b0\uc5d0 \ub300\ud574 \ub192\uc740 \ub77c\uc774\uc120\uc2a4 \ube44\uc6a9\uc744 \uccad\uad6c\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uc870\uc138\ud53c\ub09c\ucc98\uc5d0\ub9cc \uae30\ubc18\uc744 \ub450\uace0 \uadf8\uacf3\uc5d0\uc11c \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\ub294 \uacbd\uc6b0, \uae30\uc874 \uacfc\uc138 \uaddc\uc815\uc774 \ub2e4\ub978 \uad6d\uac00\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">\ub530\ub77c\uc11c \uc870\uc138\ud53c\ub09c\ucc98\uc5d0 \uae30\ubc18\uc744 \ub454 \ud68c\uc0ac\uc5d0 \ub300\ud55c \ub85c\uc5f4\ud2f0 \uc9c0\uae09\uc5d0 \ub300\ud55c \uacf5\uc81c\ub294 \ub354 \uc774\uc0c1 \ubcf8\uad6d, \ud2b9\ud788 \ud611\uc57d\uc5d0 \uac00\uc785\ud558\uc9c0 \uc54a\uc740 \uad6d\uac00\uc5d0\uc11c\ub294 \uc6b4\uc601 \ube44\uc6a9\uc73c\ub85c \uc644\uc804\ud788 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc774\ub7ec\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uce59\uc758 \uc6b0\ud68c\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc138\ubd84\ud654\ub97c \uc0ac\uc6a9\ud558\ub294 \uac83\uc774 \uad8c\uc7a5\ub429\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5874fb5 elementor-widget elementor-widget-spacer\" data-id=\"5874fb5\" 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-13d0ea6 elementor-widget elementor-widget-button\" data-id=\"13d0ea6\" 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=\"#contact-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\">\ubca0\ud2b8\ub0a8 \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-5226a75 elementor-widget elementor-widget-spacer\" data-id=\"5226a75\" 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-fa38bd2 elementor-widget elementor-widget-heading\" data-id=\"fa38bd2\" 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\">\ubca0\ud2b8\ub0a8 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138\uc5d0 \ub530\ub978 \uc138\uae08 \uc2e0\uace0 \uc758\ubb34 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a9825a elementor-widget elementor-widget-text-editor\" data-id=\"4a9825a\" 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 data-contrast=\"none\">\uc815\uc758\ub41c \ubc94\uc704 \ub0b4\uc758 \ub0a9\uc138\uc790\ub294\u00a0<\/span><span data-contrast=\"none\">GloBE(Global Anti-Base Erosion; \uae00\ub85c\ubc8c \uc138\uc6d0\uc7a0\uc2dd \ubc29\uc9c0)\u00a0<\/span><span data-contrast=\"none\">\uc815\ubcf4 \uc2e0\uace0\uc11c, \ubc95\uc778\uc138 \ucd94\uac00 \uc2e0\uace0\uc11c, \ub2e4\uc591\ud55c \ud68c\uacc4 \uae30\uc900\uc758 \uc870\uc815\uc73c\ub85c \uc778\ud55c \ubcc0\ub3d9\uc5d0 \ub300\ud55c \uc124\uba85\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 OECD \uc9c0\uce68\uc5d0 \uba85\uc2dc\ub41c \uacbd\uc7c1 \uc65c\uace1\uc5d0 \ub300\ud55c \ud574\uc11d\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">\uc9c0\uc815\ub41c \uc81c\ucd9c \uae30\ud55c\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a85c9ec elementor-widget elementor-widget-text-editor\" data-id=\"a85c9ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">\uc801\uaca9 \ud30c\uc0dd\uc0c1\ud488 \uba38\ub2c8\ub9c8\ucf13 \uac70\ub798 (Qualified Derivative Money Market Transaction; \u201cQDMTT\u201d): \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 12\uac1c\uc6d4 \uc774\ub0b4<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:300,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">\uc18c\ub4dd \ud3ec\ud568 \uaddc\uce59 (Income Inclusion Rule; \u201cIIR\u201d): <\/span><span data-contrast=\"auto\">IIR(<\/span><span data-contrast=\"auto\">\uc18c\ub4dd<\/span> <span data-contrast=\"auto\">\ud3ec\ud568<\/span> <span data-contrast=\"auto\">\uaddc\uce59<\/span><span data-contrast=\"auto\">) <\/span><span data-contrast=\"auto\">\ubcf4\uace0\uc11c\ub294<\/span> <span data-contrast=\"auto\">\ucd5c\ucd08<\/span> <span data-contrast=\"auto\">\uc801\uc6a9<\/span> <span data-contrast=\"auto\">\ud68c\uacc4\uc5f0\ub3c4<\/span> <span data-contrast=\"auto\">\uc885\ub8cc<\/span> <span data-contrast=\"auto\">\ud6c4<\/span><span data-contrast=\"auto\"> 18<\/span><span data-contrast=\"auto\">\uac1c\uc6d4<\/span> <span data-contrast=\"auto\">\uc774\ub0b4<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\uc774\ud6c4<\/span> <span data-contrast=\"auto\">\ud68c\uacc4\uc5f0\ub3c4\ub294<\/span><span data-contrast=\"auto\"> 15<\/span><span data-contrast=\"auto\">\uac1c\uc6d4<\/span> <span data-contrast=\"auto\">\uc774\ub0b4<\/span> <span data-contrast=\"auto\">\uc81c\ucd9c\ud574\uc57c<\/span> <span data-contrast=\"auto\">\ud569\ub2c8\ub2e4<\/span><span data-contrast=\"auto\">. <\/span><span data-contrast=\"auto\">\uc774\ub294<\/span><span data-contrast=\"auto\"> GloBE <\/span><span data-contrast=\"auto\">\ubaa8\ub378<\/span> <span data-contrast=\"auto\">\uaddc\uce59<\/span> <span data-contrast=\"auto\">\uae30\uc900\uc774\uba70<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\uac01\uad6d<\/span> <span data-contrast=\"auto\">\uc774\ud589<\/span> <span data-contrast=\"auto\">\ubc95\ub839\uc5d0<\/span> <span data-contrast=\"auto\">\ub530\ub77c<\/span> <span data-contrast=\"auto\">\uc870\uc815\ub420<\/span> <span data-contrast=\"auto\">\uc218<\/span> <span data-contrast=\"auto\">\uc788\uc2b5\ub2c8\ub2e4<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559685&quot;:300,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77a5f7c elementor-widget elementor-widget-text-editor\" data-id=\"77a5f7c\" 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 SCXW254895398 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW254895398 BCX0\">\uc138\uae08 \ub0a9\ubd80 \uae30\ud55c\uc774 \uc2e0\uace0 \uae30\ud55c\uacfc \uc77c\uce58\ud55c\ub2e4\ub294 \uc810\uc5d0 \uc8fc\ubaa9\ud560 \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW254895398 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78287c6 elementor-widget elementor-widget-spacer\" data-id=\"78287c6\" 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-fa60284 elementor-widget elementor-widget-heading\" data-id=\"fa60284\" 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\">\ubd80\uac00\uac00\uce58\uc138 \uac10\uba74 \uc5f0\uc7a5 <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7865ed5 elementor-widget elementor-widget-text-editor\" data-id=\"7865ed5\" 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 data-contrast=\"none\">10%\ub85c \ucc45\uc815\ub418\uc5c8\ub358 \ubca0\ud2b8\ub0a8 \ubd80\uac00\uac00\uce58\uc138\ub294 2023\ub144 7\uc6d4 1\uc77c\ubd80\ud130 <\/span><span data-contrast=\"auto\">\ubca0\ud2b8\ub0a8\uc758<\/span> <span data-contrast=\"auto\">\ubd80\uac00\uac00\uce58\uc138<\/span><span data-contrast=\"auto\">(VAT)<\/span><span data-contrast=\"auto\">\ub294<\/span><span data-contrast=\"auto\"> 2023<\/span><span data-contrast=\"auto\">\ub144<\/span> <span data-contrast=\"auto\">\ud558\ubc18\uae30\ubd80\ud130<\/span><span data-contrast=\"auto\"> 8%<\/span><span data-contrast=\"auto\">\ub85c<\/span> <span data-contrast=\"auto\">\uc778\ud558\ub418\uc5c8\uc73c\uba70<\/span><span data-contrast=\"auto\">, 2026<\/span><span data-contrast=\"auto\">\ub144<\/span> <span data-contrast=\"auto\">12<\/span><span data-contrast=\"auto\">\uc6d4<\/span><span data-contrast=\"auto\"> 31<\/span><span data-contrast=\"auto\">\uc77c\uae4c\uc9c0<\/span> <span data-contrast=\"auto\">\ud55c\uc2dc<\/span> <span data-contrast=\"auto\">\uc5f0\uc7a5\ub418\uc5c8\uc2b5\ub2c8\ub2e4<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">\uac1c\uc815\ub41c \ubd80\uac00\uac00\uce58\uc138\uc728 8%\ub294 <\/span><span data-contrast=\"auto\">\ud1b5\uc2e0<\/span><span data-contrast=\"auto\">, IT, <\/span><span data-contrast=\"auto\">\uae08\uc735<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\uc740\ud589<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\ubcf4\ud5d8<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\uc99d\uad8c<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\ubd80\ub3d9\uc0b0<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\uae08\uc18d\ub958<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\uc815\uc720<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\ub2f4\ubc30<\/span><span data-contrast=\"auto\">, <\/span><span data-contrast=\"auto\">\uc74c\ub8cc<\/span> <span data-contrast=\"auto\">\ub4f1<\/span> <b><span data-contrast=\"auto\">\ubc95\ub839\uc0c1<\/span><\/b> <b><span data-contrast=\"auto\">\uba74\uc138<\/span><\/b> <b><span data-contrast=\"auto\">\ub610\ub294<\/span><\/b> <b><span data-contrast=\"auto\">\uc18c\ube44\uc138<\/span><\/b> <b><span data-contrast=\"auto\">\ubd80\uacfc<\/span><\/b> <b><span data-contrast=\"auto\">\ub300\uc0c1<\/span><\/b> <b><span data-contrast=\"auto\">\uc5c5\uc885\uc740<\/span><\/b><span data-contrast=\"auto\"> 8% <\/span><span data-contrast=\"auto\">\uac10\uba74<\/span> <span data-contrast=\"auto\">\ub300\uc0c1\uc5d0\uc11c<\/span> <span data-contrast=\"auto\">\uc81c\uc678\ub429\ub2c8\ub2e4<\/span><span data-contrast=\"auto\">. <\/span><span data-contrast=\"auto\">\uc774\ub294<\/span> <span data-contrast=\"auto\">\uc815\ubd80\uc758<\/span><span data-contrast=\"auto\"> 2023<\/span><span data-contrast=\"auto\">\ub144<\/span><span data-contrast=\"auto\"> 44\/2023\/QH15 <\/span><span data-contrast=\"auto\">\uacb0\uc758\uc548\uc5d0<\/span> <span data-contrast=\"auto\">\ub530\ub985\ub2c8\ub2e4<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9666b1f elementor-widget elementor-widget-text-editor\" data-id=\"9666b1f\" 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 data-contrast=\"none\">\ubca0\ud2b8\ub0a8 \uc815\ubd80\ub294 \ud32c\ub370\ubbf9\uc758 \uc601\ud5a5\uc744 \ubc1b\uc740 \uc9c0\uc5ed \uacbd\uc81c\ub97c \ud65c\uc131\ud654\ud558\uae30 \uc704\ud574 2022\ub144 2\uc6d4\uc5d0 \ubd80\uac00\uac00\uce58\uc138\ub97c 10%\uc5d0\uc11c 8%\ub85c \uc77c\uc2dc\uc801\uc73c\ub85c \uc778\ud558\ud558\ub294 \uc720\uc0ac\ud55c \uc815\ucc45\uc744 \uc2dc\ud589\ud588\uc2b5\ub2c8\ub2e4. \uc774 \uac10\uba74\uc740 2022\ub144 12\uc6d4 \ub9d0\uae4c\uc9c0 \uc720\ud6a8\ud558\uba70, \uc774\ub85c \uc778\ud574 \ubca0\ud2b8\ub0a8 \uad6d\uac00 \uc608\uc0b0\uc5d0 VND 49\uc870 4\ucc9c\uc5b5 \ub3d9(USD 22\uc5b5 \ub2ec\ub7ec)\uc758 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud560 \uac83\uc73c\ub85c \ucd94\uc815\ub429\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">\uc774\ubc88 \ubd80\uac00\uac00\uce58\uc138 \uac10\uba74 \uc5f0\uc7a5\uc740 \uc774\uc804 \uac10\uba74 \uc870\uce58\uc640 \ub3d9\uc77c\ud55c \uae30\ubcf8 \uc6d0\uce59\uc744 \uc900\uc218\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e6c2f3 elementor-widget elementor-widget-spacer\" data-id=\"1e6c2f3\" 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-ff1621e elementor-widget elementor-widget-button\" data-id=\"ff1621e\" 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=\"#contact-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\">\ubca0\ud2b8\ub0a8 \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-4f44795 elementor-widget elementor-widget-spacer\" data-id=\"4f44795\" 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-a0b3736 elementor-widget elementor-widget-heading\" data-id=\"a0b3736\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">\ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528\uac00 \ub4dc\ub9b4 \uc218 \uc788\ub294 \uc9c0\uc6d0 <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3366a8a elementor-widget elementor-widget-text-editor\" data-id=\"3366a8a\" 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><a class=\"Hyperlink SCXW41200655 BCX0\" href=\"https:\/\/premiatnc.com\/kr\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun SCXW41200655 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW41200655 BCX0\" data-ccp-charstyle=\"Hyperlink\">\ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528<\/span><\/span><\/a><span class=\"TextRun SCXW41200655 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW41200655 BCX0\">\ub294 \ubca0\ud2b8\ub0a8 \ubc95\uc778\uc758 \uc138\ubb34\ub97c \uc704\ud55c \uac00\uc774\ub4dc\ub97c \uc81c\uacf5\ud558\uba70, \ubca0\ud2b8\ub0a8 \uc138\ubc95\uc5d0 \ub300\ud55c \uae4a\uc740 \uc774\ud574\ub97c \ubc14\ud0d5\uc73c\ub85c \uc138\ubb34 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0, \uac01 \ubc95\uc778\uc5d0 \ub9de\ub294 \uc138\ubb34 \uc790\ubb38\uc744 \uc81c\uacf5\ud574\ub4dc\ub9bd\ub2c8\ub2e4. \ub2f9\uc0ac\uc758 \uc804\ubb38\uac00 \ud300\uc740 <a href=\"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\/%EB%B2%A0%ED%8A%B8%EB%82%A8\/%EB%B2%A0%ED%8A%B8%EB%82%A8-%EB%B2%95%EC%9D%B8%EC%84%A4%EB%A6%BD-%EA%B3%BC%EC%A0%95\/\">\ubc95\uc778 \uc124\ub9bd<\/a> \ubc0f \uc6b4\uc601, \ud68c\uacc4, \uc138\ubb34, \ube44\uc790 \ub4f1\uc758 \ub2e4\uc591\ud55c \ubc95\uc778 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uba70, \uad00\ub828 \ub3c4\uc6c0\uc774 \ud544\uc694\ud558\uc2dc\uba74 \ub2f9\uc0ac\ub85c \ubb38\uc758\ud574\uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW41200655 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:360,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33958f3 elementor-widget elementor-widget-spacer\" data-id=\"33958f3\" 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-e154ed4 elementor-widget elementor-widget-heading\" data-id=\"e154ed4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">FAQs <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f360549 elementor-widget elementor-widget-text-editor\" data-id=\"f360549\" 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 class=\"p1\"><span class=\"s1\"> \t\t<div class=\"wp-faq-schema-wrap wp-faq-schema-accordion\">\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>1. \ubca0\ud2b8\ub0a8 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138\ub780 \ubb34\uc5c7\uc774\uba70, \uc774\ub294 \ubca0\ud2b8\ub0a8\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \ubbf8\uce58\ub098\uc694?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>A: \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uae30\uc900 \uc138\uc728\uc744 \uc124\uc815\ud558\uc5ec \uc870\uc138 \ud68c\ud53c\ub97c \ubc29\uc9c0\ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc5d0 \ub300\ud55c \uc601\ud5a5\uc740 \uad6d\uc81c \ud611\uc57d \ubc0f \uc870\uc138 \uc815\ucc45 \ucc38\uc5ec \uc5ec\ubd80\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>2. \ubca0\ud2b8\ub0a8 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138\ub294 \ubc95\uc778\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \ubbf8\uce58\ub098\uc694?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>A: \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ud65c\ub3d9\ud558\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uacfc\uc138 \uc815\ucc45\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uace0, \uc774\ub294 \uad6d\uc81c \ud45c\uc900\uc5d0\ub3c4 \ubd80\ud569\ud569\ub2c8\ub2e4.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c79010 elementor-widget elementor-widget-spacer\" data-id=\"7c79010\" 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-7eb68f2 elementor-widget elementor-widget-text-editor\" data-id=\"7eb68f2\" 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 class=\"p1\"><b>[\ubb34\ub2e8\ubcf5\uc0ac \ubc0f \uc7ac\ubc30\ud3ec \uae08\uc9c0] \u24d22025 Premia TNC. 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\"> 3<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>\ubca0\ud2b8\ub0a8\uc740 \uc5ed\ub3d9\uc801\uc778 \uae00\ub85c\ubc8c \uc870\uc138 \ud658\uacbd \uc18d\uc5d0\uc11c 2024\ub144 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138(Global Minimum Tax; \uc774\ud558 \u201cGMT\u201d)\ub97c \ub3c4\uc785\ud558\uba74\uc11c \uc870\uc138 \ud575\uc2ec \uad6d\uac00\ub85c \ubd80\uc0c1\ud588\uc2b5\ub2c8\ub2e4. \ub2e4\uad6d\uc801 \uae30\uc5c5\uc740 \uc774\uc640 \uac19\uc740 \ubcc0\ud654\uc5d0 \ub530\ub77c \uc870\uc138 \uc804\ub7b5\uc744 \uc138\uc6b0\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc774 \ubca0\ud2b8\ub0a8 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138\ub97c \uc900\uc218\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc5ed\ub3d9\uc801\uc778 \uad6d\uc81c \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c \uc131\uacf5\ud560 \uc218 \uc788\ub294 \uc804\ub7b5\uc744 \uc548\ub0b4\ud574 \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":2,"featured_media":102766,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","footnotes":""},"categories":[178],"tags":[427,428,429],"class_list":["post-102764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-178","tag-427","tag-428","tag-429"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/01\/IT_twi001t3123137-1-scaled.jpg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ubca0\ud2b8\ub0a8 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc801\ud55c\uc138, \uc5b4\ub5bb\uac8c \uc801\uc6a9\ub418\ub294\uac78\uae4c?<\/title>\n<meta name=\"description\" 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content=\"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ubca0\ud2b8\ub0a8\/\ubca0\ud2b8\ub0a8-\uae00\ub85c\ubc8c-\ubc95\uc778\uc138-\ucd5c\uc800\ud55c\uc138\/\" \/>\n<meta property=\"og:site_name\" content=\"Premia TNC\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PremiaTNC\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-23T03:10:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-17T07:39:51+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/01\/IT_twi001t3123137-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"premiatnc\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\uae00\uc4f4\uc774\" \/>\n\t<meta name=\"twitter:data1\" content=\"premiatnc\" \/>\n\t<meta name=\"twitter:label2\" content=\"\uc608\uc0c1 \ub418\ub294 \ud310\ub3c5 \uc2dc\uac04\" \/>\n\t<meta name=\"twitter:data2\" content=\"5\ubd84\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\ubca0\ud2b8\ub0a8 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc801\ud55c\uc138, \uc5b4\ub5bb\uac8c \uc801\uc6a9\ub418\ub294\uac78\uae4c?","description":"2024\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ubca0\ud2b8\ub0a8 \uae00\ub85c\ubc8c \ubc95\uc778\uc138 \ucd5c\uc800\ud55c\uc138(GMT)\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0\uac8c \uc911\uc694\ud55c \ubcc0\ud654\uc785\ub2c8\ub2e4. \uc774 \uc815\ucc45\uc740 OECD\uc758 BEPS 2\ub2e8\uacc4 \ubaa8\ub378\uc5d0 \ub530\ub77c \ucd5c\uc18c 15%\uc758 \uc138\uc728\uc744 \uc694\uad6c\ud558\uba70, \ubca0\ud2b8\ub0a8\uc758 \uc678\uad6d\uc778 \ud22c\uc790 \uc720\uce58 \ubc0f \uacbd\uc81c \uc131\uc7a5\uc5d0 \uc911\uc694\ud55c 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