{"id":102799,"date":"2026-09-04T10:17:42","date_gmt":"2026-09-04T02:17:42","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=102799"},"modified":"2026-09-04T10:48:15","modified_gmt":"2026-09-04T02:48:15","slug":"%ed%99%8d%ec%bd%a9-%ec%84%b8%ea%b8%88-%eb%82%a9%eb%b6%80-%ec%a0%88%ec%b0%a8","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%84%b8%ea%b8%88-%eb%82%a9%eb%b6%80-%ec%a0%88%ec%b0%a8\/","title":{"rendered":"\ud64d\ucf69 \uc138\uae08 \ub0a9\ubd80\uc640 \uc2e0\uace0, \uc0ac\uc5c5\uc790\uac00 \ubc18\ub4dc\uc2dc \uc54c\uc544\uc57c \ud560 \uc2e4\ubb34 \uc808\ucc28\uc640 \uc808\uc138 \uae30\uc900\uc740 \ubb34\uc5c7\uc77c\uae4c?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"102799\" class=\"elementor elementor-102799\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-574083a2 e-flex e-con-boxed e-con e-parent\" data-id=\"574083a2\" 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-fbd3329 elementor-widget elementor-widget-text-editor\" data-id=\"fbd3329\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69 \uc138\ubc95\uc740 \uc601\ubbf8\ubc95\uacc4 \uc870\uc138 \uccb4\uacc4\uc640 \uc18d\uc9c0\uc8fc\uc758 \uc6d0\uce59\uc744 \uae30\ubc18\uc73c\ub85c \uc6b4\uc6a9\ub418\uba70, \uae00\ub85c\ubc8c \uc870\uc138 \ud22c\uba85\uc131 \uac15\ud654\uc640 \uacbd\uc81c \ud658\uacbd \ubcc0\ud654\uc5d0 \ubc1c\ub9de\ucd94\uc5b4 \uc9c0\uc18d\uc801\uc73c\ub85c \uac1c\uc815\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \ud64d\ucf69\uc5d0 \uac70\uc810\uc744 \ub450\uace0 \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\uac70\ub098 \ubc95\uc778 \uc9c4\ucd9c\uc744 \uac80\ud1a0\ud558\ub294 \uc0ac\uc5c5\uac00\uc5d0\uac8c \ubc95\uc778\uc138(Profits Tax)\uc640 \uac1c\uc778\uae09\uc5ec\uc18c\ub4dd\uc138(Salaries Tax) \uccb4\uacc4, \ub0a9\ubd80 \uba54\ucee4\ub2c8\uc998, \uadf8\ub9ac\uace0 \uac1c\uc815\ub41c \uc5ed\uc678\uc18c\ub4dd \uba74\uc81c\uc81c\ub3c4(FSIE)\uc5d0 \ub300\ud55c \uba85\ud655\ud55c \uc774\ud574\ub294 \ubd88\ud544\uc694\ud55c \uac00\uc0b0\uc138\uc640 \uc138\ubb34 \ub9ac\uc2a4\ud06c\ub97c \uc608\ubc29\ud558\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4.<\/p>\n<p>\ubcf8 \uac00\uc774\ub4dc\ub294 \ud64d\ucf69 \uc138\ubb34\uad6d(Inland Revenue Department, IRD)\uc758 \ucd5c\uc2e0 \uc138\ubc95 \uaddc\uc815\uc744 \ubc14\ud0d5\uc73c\ub85c \uae30\uc5c5 \ubc0f \uac1c\uc778 \ub0a9\uc138\uc790\uac00 \uc900\uc218\ud574\uc57c \ud560 \uc2e4\ubb34 \uc808\ucc28\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uc548\ub0b4\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b8d888 elementor-widget elementor-widget-spacer\" data-id=\"6b8d888\" 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-e10acd5 elementor-widget elementor-widget-button\" data-id=\"e10acd5\" 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\" target=\"_blank\">\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-20a3aa2 elementor-widget elementor-widget-spacer\" data-id=\"20a3aa2\" 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-e907cf1 elementor-widget elementor-widget-heading\" data-id=\"e907cf1\" 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 \uc870\uc138 \uc81c\ub3c4\uc758 \uae30\ubcf8 \uc6d0\uce59\uacfc \uc138\ubaa9 \uad6c\uc870 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d37ba3e elementor-widget elementor-widget-text-editor\" data-id=\"d37ba3e\" 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-terr{\n  font-family:inherit;\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-terr *{\n  box-sizing:border-box !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\n.ec-terr__p{\n  margin:0 0 20px !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-terr__p b{ color:#00043B !important; font-weight:600 !important; }\n.ec-terr__p--gap{ margin-bottom:18px !important; line-height:1.8 !important; }\n\n.ec-terr__sec{\n  display:block !important;\n  margin:0 0 34px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-terr__sec:last-child{ margin-bottom:0 !important; }\n\n.ec-terr__h{\n  margin:0 0 8px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  line-height:1.45 !important;\n}\n.ec-terr__no{\n  color:#C0CBD6 !important;\n  font-size:16px !important;\n  font-weight:700 !important;\n  letter-spacing:-.02em;\n  margin-right:10px !important;\n  font-variant-numeric:tabular-nums;\n}\n.ec-terr__t{\n  color:#00043B !important;\n  font-size:18px !important;\n  font-weight:700 !important;\n  letter-spacing:-.035em;\n}\n\n.ec-terr__note{\n  display:block !important;\n  margin:0 !important;\n  padding:22px 24px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#EFF3F7 !important;\n  box-shadow:none !important;\n}\n.ec-terr__lab{\n  margin:0 0 10px !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:700 !important;\n  line-height:1.6 !important;\n  letter-spacing:-.03em;\n}\n.ec-terr__lab strong{ color:#00043B !important; font-size:16px !important; font-weight:700 !important; }\n.ec-terr__note p.ec-terr__txt{\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-terr__note b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-terr__three{\n  display:flex !important;\n  flex-wrap:nowrap !important;\n  align-items:stretch !important;\n  list-style:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-terr__three li{\n  width:33.333% !important;\n  flex:0 0 33.333% !important;\n  min-width:0 !important;\n  margin:0 !important;\n  padding:0 5px 0 0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n}\n.ec-terr__three li:nth-child(2){ padding:0 3px !important; }\n.ec-terr__three li:nth-child(3){ padding:0 0 0 5px !important; }\n.ec-terr__three li::before{ content:none !important; }\n.ec-terr__box{\n  display:block !important;\n  height:100% !important;\n  margin:0 !important;\n  padding:22px 22px !important;\n  border:1px solid #D8DEE5 !important;\n  border-radius:8px !important;\n  background:transparent !important;\n  box-shadow:none !important;\n}\n.ec-terr__bt{\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:700 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.035em;\n}\n.ec-terr__en{\n  margin:0 0 12px !important;\n  padding:0 0 11px !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:inset 0 -1px 0 0 #E3E7EB !important;\n  color:#7C8896 !important;\n  font-size:14px !important;\n  font-weight:400 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.015em;\n}\n.ec-terr__bd{\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:1.7 !important;\n  letter-spacing:-.012em;\n}\n.ec-terr__bd b{ color:#00043B !important; font-weight:600 !important; }\n\n@media (max-width:700px){\n  .ec-terr__three{ flex-wrap:wrap !important; }\n  .ec-terr__three li{ width:100% !important; flex:0 0 100% !important; padding:0 0 8px 0 !important; }\n  .ec-terr__three li:nth-child(2),\n  .ec-terr__three li:nth-child(3){ padding:0 0 8px 0 !important; }\n  .ec-terr__three li:last-child{ padding-bottom:0 !important; }\n  .ec-terr__box{ padding:20px 20px !important; }\n  .ec-terr__note{ padding:20px 18px !important; }\n}\n<\/style>\n\n<div class=\"ec-terr\">\n\n  <p class=\"ec-terr__p\">\ud64d\ucf69\uc740 <b>\ubd80\uac00\uac00\uce58\uc138(VAT), \uc601\uc5c5\uc138, \ubc30\ub2f9\uc18c\ub4dd\uc138, \uc591\ub3c4\uc18c\ub4dd\uc138(\uc790\ubcf8\uc774\ub4dd\uc138)\uac00 \uc874\uc7ac\ud558\uc9c0 \uc54a\ub294<\/b> \ub300\ud45c\uc801\uc778 \uce5c\uae30\uc5c5 \uc870\uc138 \uad00\ud560\uad8c\uc774\uba70, \uc6d0\ucc9c\uc9c0\uc8fc\uc758(Territorial Principle)\ub97c \uadfc\uac04\uc73c\ub85c \uc870\uc138 \ud589\uc815\uc744 \uc9d1\ud589\ud569\ub2c8\ub2e4.<\/p>\n\n  <div class=\"ec-terr__sec\">\n    <p class=\"ec-terr__h\"><span class=\"ec-terr__no\">01<\/span><span class=\"ec-terr__t\">\uc18d\uc9c0\uc8fc\uc758 \uacfc\uc138 \uc6d0\uce59<\/span><\/p>\n    <p class=\"ec-terr__p ec-terr__p--gap\"><b>\ud64d\ucf69 \ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud558\uac70\ub098 \ud64d\ucf69 \ub0b4 \uc0ac\uc5c5 \ubc0f \uadfc\ub85c \ud65c\ub3d9\uc5d0\uc11c \uc720\ub798\ud55c \uc18c\ub4dd<\/b>\uc5d0 \ub300\ud574\uc11c\ub9cc \uacfc\uc138\uad8c\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc6d0\uce59\uc801\uc73c\ub85c \ud64d\ucf69 \uc5ed\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc740 \uacfc\uc138 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p>\n\n    <div class=\"ec-terr__note\">\n      <p class=\"ec-terr__lab\"><strong>\u26a0\ufe0f \uc5ed\uc678\uc18c\ub4dd \uacfc\uc138 \uae30\uc900\uc774 \uac15\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4<\/strong><\/p>\n      <p class=\"ec-terr__txt\">\ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9(MNE Group)\uc758 \uc218\ub3d9\uc801 \uc5ed\uc678\uc18c\ub4dd(\ubc30\ub2f9\uae08, \uc774\uc790, \uc9c0\uc2dd\uc7ac\uc0b0\uad8c \uc0ac\uc6a9\ub8cc, \uc9c0\ubd84 \uc591\ub3c4\ucc28\uc775 \ub4f1)\uc5d0 \ub300\ud574\uc11c\ub294 \uac15\ud654\ub41c <b>\uc5ed\uc678\uc18c\ub4dd \uba74\uc81c\uc81c\ub3c4(FSIE Regime)<\/b>\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub2e8\uc21c \uc5ed\uc678 \ubc1c\uc0dd \uc0ac\uc2e4\ub9cc\uc73c\ub85c \uc790\ub3d9 \ube44\uacfc\uc138\ub418\uc9c0 \uc54a\uc73c\uba70, \ud64d\ucf69 \ub0b4 <b>\uc2e4\uc9c8 \uacbd\uc81c\ud65c\ub3d9 \uc694\uac74(Economic Substance Requirement)<\/b>\uc744 \ucda9\uc871\ud574\uc57c \ube44\uacfc\uc138 \ud61c\ud0dd\uc744 \uc778\uc815\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"ec-terr__sec\">\n    <p class=\"ec-terr__h\"><span class=\"ec-terr__no\">02<\/span><span class=\"ec-terr__t\">\uc8fc\uc694 \uc138\ubaa9 \uad6c\uc870<\/span><\/p>\n    <p class=\"ec-terr__p ec-terr__p--gap\">\ud64d\ucf69 \uc870\uc138\ubc95(Inland Revenue Ordinance, Cap. 112)\uc0c1 \uc8fc\uc694 \uc9c1\uc811\uc138\ub294 <b>\uc138 \uac00\uc9c0\ub85c \uba85\ud655\ud788 \ud55c\uc815<\/b>\ub429\ub2c8\ub2e4.<\/p>\n\n    <ul class=\"ec-terr__three\">\n      <li>\n        <div class=\"ec-terr__box\">\n          <p class=\"ec-terr__bt\">\ubc95\uc778\uc138<\/p>\n          <p class=\"ec-terr__en\">Profits Tax<\/p>\n          <p class=\"ec-terr__bd\">\ud64d\ucf69 \ub0b4\uc5d0\uc11c \ubb34\uc5ed, \uc804\ubb38\uc9c1, \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\uc5ec \ubc1c\uc0dd\ud55c <b>\uc21c\uc774\uc775<\/b>\uc5d0 \ubd80\uacfc<\/p>\n        <\/div>\n      <\/li>\n      <li>\n        <div class=\"ec-terr__box\">\n          <p class=\"ec-terr__bt\">\uae09\uc5ec\uc18c\ub4dd\uc138<\/p>\n          <p class=\"ec-terr__en\">Salaries Tax<\/p>\n          <p class=\"ec-terr__bd\">\ud64d\ucf69 \ub0b4 \uace0\uc6a9 \uacc4\uc57d, \uc9c1\uc704, \uc5f0\uae08\uc5d0\uc11c \ubc1c\uc0dd\ud55c <b>\uae09\uc5ec \uc18c\ub4dd<\/b>\uc5d0 \ubd80\uacfc<\/p>\n        <\/div>\n      <\/li>\n      <li>\n        <div class=\"ec-terr__box\">\n          <p class=\"ec-terr__bt\">\uc7ac\uc0b0\uc138<\/p>\n          <p class=\"ec-terr__en\">Property Tax<\/p>\n          <p class=\"ec-terr__bd\">\ud64d\ucf69 \ub0b4 \uc704\uce58\ud55c \ud1a0\uc9c0 \ubc0f \uac74\ubb3c <b>\uc784\ub300 \uc218\uc775<\/b>\uc5d0 \ubd80\uacfc<\/p>\n        <\/div>\n      <\/li>\n    <\/ul>\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-5c89482 elementor-widget elementor-widget-spacer\" data-id=\"5c89482\" 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-e2b4208 elementor-widget elementor-widget-heading\" data-id=\"e2b4208\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\uac1c\uc778\uae09\uc5ec\uc18c\ub4dd\uc138(Salaries Tax) \uacfc\uc138 \uccb4\uacc4 \ubc0f \uacc4\uc0b0 \ubc29\uc2dd <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5afbe62 elementor-widget elementor-widget-text-editor\" data-id=\"5afbe62\" 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-sal{\n  font-family:inherit;\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-sal *{\n  box-sizing:border-box !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\n.ec-sal__p{\n  margin:0 0 20px !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-sal__p b{ color:#00043B !important; font-weight:600 !important; }\n.ec-sal__p--gap{ margin-bottom:30px !important; }\n\n.ec-sal__lab{\n  margin:0 0 14px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#00043B !important;\n  font-size:17px !important;\n  font-weight:700 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.035em;\n}\n.ec-sal__lab span{\n  color:#7C8896 !important;\n  font-size:14px !important;\n  font-weight:400 !important;\n  letter-spacing:-.015em;\n  margin-left:8px !important;\n}\n\n.ec-sal__rates{\n  list-style:none !important;\n  margin:0 0 34px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:inset 0 2px 0 0 #00043B !important;\n}\n.ec-sal__rates li{\n  display:flex !important;\n  align-items:baseline !important;\n  gap:20px !important;\n  margin:0 !important;\n  padding:14px 0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:inset 0 -1px 0 0 #E3E7EB !important;\n}\n.ec-sal__rates li:last-child{ box-shadow:none !important; }\n.ec-sal__rates li::before{ content:none !important; }\n.ec-sal__pct{\n  flex:0 0 auto !important;\n  min-width:74px !important;\n  color:#00043B !important;\n  font-size:20px !important;\n  font-weight:700 !important;\n  line-height:1.3 !important;\n  letter-spacing:-.04em;\n  font-variant-numeric:tabular-nums;\n}\n.ec-sal__band{\n  flex:1 1 auto !important;\n  min-width:0 !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.7 !important;\n  letter-spacing:-.012em;\n}\n\n.ec-sal__pair{\n  display:flex !important;\n  flex-wrap:nowrap !important;\n  align-items:stretch !important;\n  list-style:none !important;\n  margin:0 0 34px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-sal__pair li{\n  width:50% !important;\n  flex:0 0 50% !important;\n  min-width:0 !important;\n  margin:0 !important;\n  padding:0 6px 0 0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n}\n.ec-sal__pair li:last-child{ padding:0 0 0 6px !important; }\n.ec-sal__pair li::before{ content:none !important; }\n.ec-sal__box{\n  display:block !important;\n  height:100% !important;\n  margin:0 !important;\n  padding:22px 24px !important;\n  border:1px solid #D8DEE5 !important;\n  border-radius:8px !important;\n  background:transparent !important;\n  box-shadow:none !important;\n}\n.ec-sal__big{\n  margin:0 0 8px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#00043B !important;\n  font-size:28px !important;\n  font-weight:700 !important;\n  line-height:1.15 !important;\n  letter-spacing:-.045em;\n  font-variant-numeric:tabular-nums;\n}\n.ec-sal__cond{\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:1.7 !important;\n  letter-spacing:-.012em;\n}\n.ec-sal__cond b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-sal__ded{\n  display:flex !important;\n  flex-wrap:wrap !important;\n  list-style:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-sal__ded li{\n  position:relative;\n  width:50% !important;\n  margin:0 0 10px !important;\n  padding:0 16px 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-sal__ded li::before{\n  content:\"\" !important;\n  position:absolute; left:0; top:.72em;\n  width:5px; height:5px;\n  border-radius:50%;\n  background:#00043B;\n}\n\n@media (max-width:640px){\n  .ec-sal__pair{ flex-wrap:wrap !important; }\n  .ec-sal__pair li{ width:100% !important; flex:0 0 100% !important; padding:0 !important; }\n  .ec-sal__pair li:last-child{ margin-top:10px !important; padding:0 !important; }\n  .ec-sal__box{ padding:20px 20px !important; }\n  .ec-sal__ded li{ width:100% !important; padding-right:0 !important; }\n}\n<\/style>\n\n<div class=\"ec-sal\">\n\n  <p class=\"ec-sal__p\">\ud64d\ucf69 \uac70\uc8fc \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 <b>\ud64d\ucf69 \ubc95\uc778\uc73c\ub85c\ubd80\ud130 \uc774\uc0ac \ubcf4\uc218\ub97c \uc218\ub839\ud558\uac70\ub098 \ud64d\ucf69 \ub0b4\uc5d0\uc11c \uc6a9\uc5ed\uc744 \uc81c\uacf5\ud558\uace0 \uae09\uc5ec\ub97c \uc218\ub839\ud558\ub294 \uacbd\uc6b0<\/b> \uacfc\uc138 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-sal__p ec-sal__p--gap\">\ub0a9\uc138\uc790\ub294 \uacfc\uc138\ud45c\uc900\uc5d0 \uacf5\uc81c\uc561\uc744 \ucc28\uac10\ud55c \ub4a4 <b>\ub204\uc9c4\uc138\uc728<\/b>\uc744 \uc801\uc6a9\ud558\uac70\ub098, \ucd1d\uc18c\ub4dd\uc5d0\uc11c \ube44\uc6a9\ub9cc \ucc28\uac10\ud55c \ud6c4 <b>\ud45c\uc900\uc138\uc728<\/b>\uc744 \uc801\uc6a9\ud558\ub294 \ubc29\uc2dd \uc911 <b>\ucd5c\uc885 \ub0a9\ubd80\uc138\uc561\uc774 \ub354 \uc801\uc740 \uc720\ub9ac\ud55c \ubc29\uc2dd<\/b>\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-sal__lab\">\ub204\uc9c4\uc138\uc728 <span>Progressive Rates \u00b7 \uc21c\uacfc\uc138\uc18c\ub4dd \uae30\uc900 5\ub2e8\uacc4<\/span><\/p>\n  <ul class=\"ec-sal__rates\">\n    <li>\n      <span class=\"ec-sal__pct\">2%<\/span>\n      <span class=\"ec-sal__band\">HKD 1 ~ 50,000<\/span>\n    <\/li>\n    <li>\n      <span class=\"ec-sal__pct\">6%<\/span>\n      <span class=\"ec-sal__band\">HKD 50,001 ~ 100,000<\/span>\n    <\/li>\n    <li>\n      <span class=\"ec-sal__pct\">10%<\/span>\n      <span class=\"ec-sal__band\">HKD 100,001 ~ 150,000<\/span>\n    <\/li>\n    <li>\n      <span class=\"ec-sal__pct\">14%<\/span>\n      <span class=\"ec-sal__band\">HKD 150,001 ~ 200,000<\/span>\n    <\/li>\n    <li>\n      <span class=\"ec-sal__pct\">17%<\/span>\n      <span class=\"ec-sal__band\">HKD 200,000 \ucd08\uacfc \uc804\uc561<\/span>\n    <\/li>\n  <\/ul>\n\n  <p class=\"ec-sal__lab\">\ud45c\uc900\uc138\uc728 <span>Standard Rate \u00b7 2024\/25 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 2\ub2e8\uacc4<\/span><\/p>\n  <ul class=\"ec-sal__pair\">\n    <li>\n      <div class=\"ec-sal__box\">\n        <p class=\"ec-sal__big\">15%<\/p>\n        <p class=\"ec-sal__cond\">\uc21c\uc18c\ub4dd(\uacf5\uc81c \uc804 \uc21c\uc218\uc785) <b>HKD 5,000,000 \uc774\ud558<\/b> \ubd84\uc5d0 \uc801\uc6a9<\/p>\n      <\/div>\n    <\/li>\n    <li>\n      <div class=\"ec-sal__box\">\n        <p class=\"ec-sal__big\">16%<\/p>\n        <p class=\"ec-sal__cond\">HKD 5,000,000 <b>\ucd08\uacfc\ubd84<\/b>\uc5d0 \ud55c\uacc4 \ud45c\uc900\uc138\uc728 \uc801\uc6a9<\/p>\n      <\/div>\n    <\/li>\n  <\/ul>\n\n  <p class=\"ec-sal__lab\">\uc18c\ub4dd\uacf5\uc81c \ubc0f \uc778\uc801\uacf5\uc81c \uc81c\ub3c4<\/p>\n  <p class=\"ec-sal__p\">\ub0a9\uc138\uc790\ub294 \uc138\ubc95\uc774 \uaddc\uc815\ud55c \ud55c\ub3c4 \ub0b4\uc5d0\uc11c \ub2e4\uc74c \ud56d\ubaa9\uc5d0 \ub300\ud574 \uacf5\uc81c\ub97c \uccad\uad6c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n  <ul class=\"ec-sal__ded\">\n    <li>\uae30\ubcf8\uacf5\uc81c(Basic Allowance)<\/li>\n    <li>\ubc30\uc6b0\uc790\uacf5\uc81c<\/li>\n    <li>\uc790\ub140\uacf5\uc81c<\/li>\n    <li>\ubd80\uc591\uac00\uc871(\ubd80\ubaa8\u00b7\uc870\ubd80\ubaa8) \uacf5\uc81c<\/li>\n    <li>\uc7a5\uc560\uc778 \ubd80\uc591\uacf5\uc81c<\/li>\n    <li>\uac15\uc81c\ud1f4\uc9c1\uc5f0\uae08(MPF) \uae30\uc5ec\uae08 \ub0a9\uc785\uc561<\/li>\n    <li>\uc790\uaca9 \ucde8\ub4dd \ubc0f \uc9c1\ubb34 \uad50\uc721\ube44<\/li>\n    <li>\uc778\uc815 \uae30\ubd80\uae08<\/li>\n    <li>\uc8fc\ud0dd\ub2f4\ubcf4\ub300\ucd9c \uc774\uc790<\/li>\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-3d8f3c7 elementor-widget elementor-widget-spacer\" data-id=\"3d8f3c7\" 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-aad086c elementor-widget elementor-widget-heading\" data-id=\"aad086c\" 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 \ubc95\uc778\uc138(Profits Tax) 2\ub2e8\uacc4 \uc138\uc728 \uccb4\uacc4 \ubc0f \uc8fc\uc694 \uc900\uc218 \uc694\uac74 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-290d18c elementor-widget elementor-widget-text-editor\" data-id=\"290d18c\" 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-pt{\n  font-family:inherit;\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-pt *{\n  box-sizing:border-box !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\n.ec-pt__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:1.8 !important;\n  letter-spacing:-.012em;\n}\n.ec-pt__p b{ color:#00043B !important; font-weight:600 !important; }\n.ec-pt__p--lead{ margin-bottom:30px !important; line-height:1.85 !important; }\n\n.ec-pt__sec{\n  display:block !important;\n  margin:0 0 34px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-pt__sec:last-child{ margin-bottom:0 !important; }\n\n.ec-pt__h{\n  margin:0 0 8px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  line-height:1.45 !important;\n}\n.ec-pt__no{\n  color:#C0CBD6 !important;\n  font-size:16px !important;\n  font-weight:700 !important;\n  letter-spacing:-.02em;\n  margin-right:10px !important;\n  font-variant-numeric:tabular-nums;\n}\n.ec-pt__t{\n  color:#00043B !important;\n  font-size:18px !important;\n  font-weight:700 !important;\n  letter-spacing:-.035em;\n}\n\n.ec-pt__pair{\n  display:flex !important;\n  flex-wrap:nowrap !important;\n  align-items:stretch !important;\n  list-style:none !important;\n  margin:0 0 18px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-pt__pair li{\n  width:50% !important;\n  flex:0 0 50% !important;\n  min-width:0 !important;\n  margin:0 !important;\n  padding:0 6px 0 0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n}\n.ec-pt__pair li:last-child{ padding:0 0 0 6px !important; }\n.ec-pt__pair li::before{ content:none !important; }\n.ec-pt__pair--last{ margin-bottom:0 !important; margin-top:14px !important; }\n\n.ec-pt__box{\n  display:block !important;\n  height:100% !important;\n  margin:0 !important;\n  padding:22px 24px !important;\n  border:1px solid #D8DEE5 !important;\n  border-radius:8px !important;\n  background:transparent !important;\n  box-shadow:none !important;\n}\n.ec-pt__box--on{ border-color:#00043B !important; }\n.ec-pt__big{\n  margin:0 0 8px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#00043B !important;\n  font-size:30px !important;\n  font-weight:700 !important;\n  line-height:1.15 !important;\n  letter-spacing:-.045em;\n  font-variant-numeric:tabular-nums;\n}\n.ec-pt__cond{\n  margin:0 0 3px !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:1.7 !important;\n  letter-spacing:-.012em;\n}\n.ec-pt__cond b{ color:#00043B !important; font-weight:600 !important; }\n.ec-pt__sub{\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#8A97A4 !important;\n  font-size:14px !important;\n  font-weight:400 !important;\n  line-height:1.6 !important;\n  letter-spacing:-.01em;\n}\n\n.ec-pt__bt{\n  margin:0 0 4px !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:700 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.035em;\n}\n.ec-pt__tag{\n  margin:0 0 12px !important;\n  padding:0 0 11px !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:inset 0 -1px 0 0 #E3E7EB !important;\n  color:#7C8896 !important;\n  font-size:14px !important;\n  font-weight:400 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.015em;\n}\n.ec-pt__bd{\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:1.7 !important;\n  letter-spacing:-.012em;\n}\n.ec-pt__bd b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-pt__note{\n  display:block !important;\n  margin:0 !important;\n  padding:22px 24px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#EFF3F7 !important;\n  box-shadow:none !important;\n}\n.ec-pt__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-pt__note b{ color:#00043B !important; font-weight:600 !important; }\n\n@media (max-width:640px){\n  .ec-pt__pair{ flex-wrap:wrap !important; }\n  .ec-pt__pair li{ width:100% !important; flex:0 0 100% !important; padding:0 !important; }\n  .ec-pt__pair li:last-child{ margin-top:10px !important; padding:0 !important; }\n  .ec-pt__box{ padding:20px 20px !important; }\n  .ec-pt__note{ padding:20px 18px !important; }\n}\n<\/style>\n\n<div class=\"ec-pt\">\n\n  <p class=\"ec-pt__p ec-pt__p--lead\">\ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\uac00 \ud64d\ucf69 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uace0 \uc6b4\uc601\ud560 \ub54c \ud575\uc2ec\uc774 \ub418\ub294 <b>\ubc95\uc778\uc138 \uccb4\uacc4<\/b>\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uc6b4\uc601\ub429\ub2c8\ub2e4.<\/p>\n\n  <div class=\"ec-pt__sec\">\n    <p class=\"ec-pt__h\"><span class=\"ec-pt__no\">01<\/span><span class=\"ec-pt__t\">2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \uc81c\ub3c4<\/span><\/p>\n    <p class=\"ec-pt__p\">\ud64d\ucf69\uc740 \uc911\uc18c\uae30\uc5c5 \uc721\uc131\uacfc \ud22c\uc790 \ud65c\uc131\ud654\ub97c \uc704\ud574 <b>2\ub2e8\uacc4 \ucc28\ub4f1 \uc138\uc728\uc81c(Two-Tier Profits Tax Rates Regime)<\/b>\ub97c \uc6b4\uc601\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n    <ul class=\"ec-pt__pair\">\n      <li>\n        <div class=\"ec-pt__box ec-pt__box--on\">\n          <p class=\"ec-pt__big\">8.25%<\/p>\n          <p class=\"ec-pt__cond\">\uccab <b>HKD 2,000,000<\/b> \uc21c\uc774\uc775<\/p>\n          <p class=\"ec-pt__sub\">\uc57d 3\uc5b5 5\ucc9c\ub9cc \uc6d0 \u00b7 \ud2b9\ud61c \uc138\uc728<\/p>\n        <\/div>\n      <\/li>\n      <li>\n        <div class=\"ec-pt__box\">\n          <p class=\"ec-pt__big\">16.5%<\/p>\n          <p class=\"ec-pt__cond\">HKD 2,000,000 <b>\ucd08\uacfc \uc21c\uc774\uc775<\/b><\/p>\n          <p class=\"ec-pt__sub\">\ud45c\uc900 \ubc95\uc778\uc138\uc728<\/p>\n        <\/div>\n      <\/li>\n    <\/ul>\n\n    <div class=\"ec-pt__note\">\n      <p>\u26a0\ufe0f \uc9c0\ubc30\uc8fc\uc8fc\uac00 \ub3d9\uc77c\ud558\uac70\ub098 \ubaa8\uc790\ud68c\uc0ac \uad00\uacc4\ub85c \uc5f0\uacb0\ub41c \ud2b9\uc218\uad00\uacc4\uae30\uc5c5(Connected Entities) \uadf8\ub8f9 \ub0b4\uc5d0\uc11c\ub294 <b>\uadf8\ub8f9 \uc804\uccb4\uc5d0\uc11c \ub2e8 1\uac1c \ubc95\uc778\ub9cc<\/b> 8.25% \ud2b9\ud61c \uad6c\uac04\uc744 \uc120\ud0dd \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"ec-pt__sec\">\n    <p class=\"ec-pt__h\"><span class=\"ec-pt__no\">02<\/span><span class=\"ec-pt__t\">\uc0ac\uc5c5\uc5f0\ub3c4\uc640 \ubc95\uc778\uc138 \uc2e0\uace0 \uc8fc\uae30<\/span><\/p>\n\n    <ul class=\"ec-pt__pair ec-pt__pair--last\">\n      <li>\n        <div class=\"ec-pt__box\">\n          <p class=\"ec-pt__bt\">\uc2e0\uaddc \ubc95\uc778<\/p>\n          <p class=\"ec-pt__tag\">\ucd5c\ucd08 \uc2e0\uace0<\/p>\n          <p class=\"ec-pt__bd\">\uc124\ub9bd\uc77c\ub85c\ubd80\ud130 \ud1b5\uc0c1 \uc57d <b>18\uac1c\uc6d4 \uc774\ub0b4<\/b>\uc5d0 \ud64d\ucf69 \uc138\ubb34\uad6d\uc73c\ub85c\ubd80\ud130 \ucd5c\ucd08 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c(BIR51)\ub97c \uad50\ubd80\ubc1b\uc73c\uba70, \uc218\ub839\uc77c\ub85c\ubd80\ud130 <b>3\uac1c\uc6d4 \uc774\ub0b4<\/b>\uc5d0 \ud68c\uacc4\uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \ud568\uaed8 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n        <\/div>\n      <\/li>\n      <li>\n        <div class=\"ec-pt__box\">\n          <p class=\"ec-pt__bt\">2\ucc28 \uc5f0\ub3c4\ubd80\ud130<\/p>\n          <p class=\"ec-pt__tag\">\uc815\uae30 \uc2e0\uace0<\/p>\n          <p class=\"ec-pt__bd\">\ub9e4\ub144 <b>4\uc6d4 \ucd08<\/b> \uc815\uae30 \uc2e0\uace0\uc11c\uac00 \ubc1c\uc1a1\ub418\uba70, \uacb0\uc0b0\uc6d4(12\uc6d4 31\uc77c\uc740 &#8216;D\ucf54\ub4dc&#8217;, 3\uc6d4 31\uc77c\uc740 &#8216;M\ucf54\ub4dc&#8217;)\uc5d0 \ub530\ub77c \uc815\ud574\uc9c4 \uae30\ud55c\uae4c\uc9c0 \uc138\ubb34\uc870\uc815\uacc4\uc0b0\uc11c\uc640 CPA \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \ucca8\ubd80\ud574 \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/p>\n        <\/div>\n      <\/li>\n    <\/ul>\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-223b448 elementor-widget elementor-widget-spacer\" data-id=\"223b448\" 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-dad7404 elementor-widget elementor-widget-heading\" data-id=\"dad7404\" 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\">\uc138\uae08 \ub0a9\ubd80 \ubc29\ubc95 \ubc0f \uc804\uc790 \uacb0\uc81c \uc778\ud504\ub77c <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2bb7d9 elementor-widget elementor-widget-text-editor\" data-id=\"b2bb7d9\" 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-pay{\n  font-family:inherit;\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-pay *{\n  box-sizing:border-box !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\n.ec-pay__p{\n  margin:0 0 22px !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-pay__p b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-pay__tbl{\n  width:100% !important;\n  max-width:none !important;\n  table-layout:fixed !important;\n  border-collapse:collapse !important;\n  border:0 !important;\n  margin:0 0 26px !important;\n  font-family:inherit !important;\n  font-size:16px !important;\n  line-height:1.7 !important;\n  letter-spacing:-.012em;\n  background:transparent !important;\n}\n.ec-pay__tbl tr{ background:transparent !important; border:0 !important; }\n.ec-pay__tbl th,\n.ec-pay__tbl td{\n  padding:18px 16px 18px 0 !important;\n  vertical-align:top !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:inset 0 -1px 0 0 #E3E7EB !important;\n  color:#333333 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.7 !important;\n}\n.ec-pay__tbl tr > *:last-child{ padding-right:0 !important; }\n.ec-pay__tbl tbody tr:last-child th,\n.ec-pay__tbl tbody tr:last-child td{ box-shadow:none !important; }\n.ec-pay__tbl thead th{\n  padding-top:0 !important;\n  padding-bottom:12px !important;\n  vertical-align:bottom !important;\n  box-shadow:inset 0 -2px 0 0 #00043B !important;\n  color:#00043B !important;\n  font-size:16px !important;\n  font-weight:700 !important;\n  letter-spacing:-.03em;\n}\n.ec-pay__tbl thead th:nth-child(1){ width:22% !important; }\n.ec-pay__tbl thead th:nth-child(2){ width:34% !important; }\n.ec-pay__tbl tbody th{\n  color:#00043B !important;\n  font-weight:700 !important;\n  letter-spacing:-.03em;\n}\n.ec-pay__tbl tbody th small{\n  display:block !important;\n  margin-top:2px !important;\n  color:#7C8896 !important;\n  font-size:14px !important;\n  font-weight:400 !important;\n  letter-spacing:-.01em;\n}\n.ec-pay__tbl b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-pay__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-pay__lab{\n  margin:0 0 14px !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:700 !important;\n  line-height:1.6 !important;\n  letter-spacing:-.03em;\n}\n.ec-pay__lab strong{ color:#00043B !important; font-size:16px !important; font-weight:700 !important; }\n.ec-pay__list{\n  list-style:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-pay__list li{\n  position:relative;\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-pay__list li:last-child{ margin-bottom:0 !important; }\n.ec-pay__list li::before{\n  content:\"\" !important;\n  position:absolute; left:0; top:.72em;\n  width:5px; height:5px;\n  border-radius:50%;\n  background:#00043B;\n}\n.ec-pay__list b{ color:#00043B !important; font-weight:600 !important; }\n\n@media (max-width:760px){\n  .ec-pay__tbl,\n  .ec-pay__tbl thead,\n  .ec-pay__tbl tbody,\n  .ec-pay__tbl tr,\n  .ec-pay__tbl th,\n  .ec-pay__tbl td{ display:block !important; width:auto !important; }\n  .ec-pay__tbl thead{ display:none !important; }\n  .ec-pay__tbl tbody tr{\n    padding:22px 0 !important;\n    box-shadow:inset 0 -1px 0 0 #E3E7EB !important;\n  }\n  .ec-pay__tbl tbody tr:first-child{ box-shadow:inset 0 2px 0 0 #00043B, inset 0 -1px 0 0 #E3E7EB !important; }\n  .ec-pay__tbl tbody tr:last-child{ box-shadow:none !important; }\n  .ec-pay__tbl th,\n  .ec-pay__tbl td{ padding:0 !important; box-shadow:none !important; }\n  .ec-pay__tbl tbody th{ margin-bottom:14px !important; font-size:17px !important; }\n  .ec-pay__tbl td{ margin-bottom:14px !important; }\n  .ec-pay__tbl td:last-child{ margin-bottom:0 !important; }\n  .ec-pay__tbl td::before{\n    content:attr(data-label); display:block; margin-bottom:3px;\n    color:#8A97A4; font-size:14px; font-weight:600; letter-spacing:-.01em;\n  }\n  .ec-pay__note{ padding:20px 18px !important; }\n}\n<\/style>\n\n<div class=\"ec-pay\">\n\n  <p class=\"ec-pay__p\">\ud64d\ucf69 \uc138\ubb34\uad6d\uc740 \ub0a9\uc138 \ud3b8\uc758\ub97c \uc704\ud574 \ub2e4\uc591\ud55c <b>\uc628\u00b7\uc624\ud504\ub77c\uc778 \ub0a9\ubd80 \ucc44\ub110<\/b>\uc744 \uc6b4\uc601\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <table class=\"ec-pay__tbl\">\n    <thead>\n      <tr>\n        <th>\uacb0\uc81c \ubc29\uc2dd<\/th>\n        <th>\uc138\ubd80 \ub0a9\ubd80 \ucc44\ub110<\/th>\n        <th>\uc2e4\ubb34 \uc720\uc758\uc0ac\ud56d<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <th>\uc804\uc790 \ub0a9\ubd80<small>\uc628\ub77c\uc778<\/small><\/th>\n        <td data-label=\"\uc138\ubd80 \ub0a9\ubd80 \ucc44\ub110\">FPS (Faster Payment System)<br>\uc778\ud130\ub137 \ubc45\ud0b9 (\uccad\uad6c\uc11c \ub0a9\ubd80)<br>\uc804\uc790\uc218\ud45c (e-Cheque)<\/td>\n        <td data-label=\"\uc2e4\ubb34 \uc720\uc758\uc0ac\ud56d\">\uc138\uae08 \uace0\uc9c0\uc11c\uc758 <b>FPS QR\ucf54\ub4dc<\/b> \uc2a4\uce94 \uc989\uc2dc \uacb0\uc81c<br>\uace0\uc9c0\uc11c\uc5d0 \uae30\uc7ac\ub41c <b>11\uc790\ub9ac \ub0a9\ubd80 \uccad\uad6c\ubc88\ud638<\/b> \uc785\ub825<\/td>\n      <\/tr>\n      <tr>\n        <th>\uc740\ud589\u00b7\uc6b0\uccb4\uad6d<small>\uc9c1\uc811 \ub0a9\ubd80<\/small><\/th>\n        <td data-label=\"\uc138\ubd80 \ub0a9\ubd80 \ucc44\ub110\">\uc81c\ud734 \uc740\ud589 \ucc3d\uad6c \ubc0f ATM<br>\ud3f0\ubc45\ud0b9 (Phone Banking)<br>\uc9c0\uc815 \uc6b0\uccb4\uad6d \ucc3d\uad6c \ub0a9\ubd80<\/td>\n        <td data-label=\"\uc2e4\ubb34 \uc720\uc758\uc0ac\ud56d\">\uc804\uc790\uacb0\uc81c \uc601\uc218\uc99d\uc740 eTAX \uacc4\uc815\uc5d0\uc11c \ud655\uc778<br><b>\uc740\ud589\ubcc4 1\uc77c \uc774\uccb4 \ud55c\ub3c4<\/b> \uc0ac\uc804 \ud655\uc778 \ud544\uc218<\/td>\n      <\/tr>\n      <tr>\n        <th>\ud574\uc678 \uc6d0\uaca9 \ub0a9\ubd80<\/th>\n        <td data-label=\"\uc138\ubd80 \ub0a9\ubd80 \ucc44\ub110\">\uad6d\uc81c \uc804\uc2e0\uc1a1\uae08 (TT)<br>\ud574\uc678 \ubc1c\ud589 \uc740\ud589 \ud658\uc5b4\uc74c (Bank Draft)<\/td>\n        <td data-label=\"\uc2e4\ubb34 \uc720\uc758\uc0ac\ud56d\">\ud64d\ucf69 \uc138\ubb34\uad6d \uc9c0\uc815 \uc218\ucde8 \uacc4\uc88c\ub85c \uc678\ud654 \uc1a1\uae08<br>\uc1a1\uae08 \ube44\uace0\ub780\uc5d0 <b>\uc138\uae08 \uace0\uc9c0\uc11c \ubc88\ud638 \uba85\uae30 \ud544\uc218<\/b><\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n\n  <div class=\"ec-pay__note\">\n    <p class=\"ec-pay__lab\"><strong>\ud83d\udccb \uc2dd\ubcc4 \ubc88\ud638 \ubc0f \ub0a9\ubd80 \uc720\uc758\uc0ac\ud56d<\/strong><\/p>\n    <ul class=\"ec-pay__list\">\n      <li>\uc0ac\uc5c5\uc790\ub4f1\ub85d \uac31\uc2e0 \uc218\uc218\ub8cc\ub294 <b>16\uc790\ub9ac \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638(BRN)<\/b>\ub97c \uc785\ub825\ud569\ub2c8\ub2e4.<\/li>\n      <li>\uc774\uc758\uc2e0\uccad \uc2dc \uc138\uc561 \ub2f4\ubcf4\uc6a9\uc73c\ub85c \ud65c\uc6a9\ub418\ub294 \uc138\uae08\uc720\ubcf4\uc99d\uc11c(Tax Reserve Certificates) \uad6c\ub9e4 \uc2dc\uc5d0\ub294 <b>13\uc790\ub9ac TRC \uacc4\uc88c\ubc88\ud638<\/b>\ub97c \uc785\ub825\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n      <li>\uacb0\uc81c \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\uc758 <b>\uc77c\uc77c \ub9c8\uac10 \uc2dc\uac04 \uc774\uc804<\/b>\uc5d0 \uc811\uc218\ub41c \uac74\ub9cc \ub2f9\uc77c \ub0a9\ubd80\ub85c \uc778\uc815\ub429\ub2c8\ub2e4.<\/li>\n    <\/ul>\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-1013fa6 elementor-widget elementor-widget-spacer\" data-id=\"1013fa6\" 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-daf184b elementor-widget elementor-widget-heading\" data-id=\"daf184b\" 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\">\uc138\ubb34 \uc2e0\uace0 \uc8fc\uae30\uc640 \ubc95\uc801 \uc99d\ube59 \ubcf4\uad00 \uc758\ubb34 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cc0268 elementor-widget elementor-widget-text-editor\" data-id=\"7cc0268\" 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-cyc2{\n  font-family:inherit;\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-cyc2 *{\n  box-sizing:border-box !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\n.ec-cyc2__sec{\n  display:block !important;\n  margin:0 0 34px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-cyc2__sec:last-child{ margin-bottom:0 !important; }\n\n.ec-cyc2__h{\n  margin:0 0 8px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  line-height:1.45 !important;\n}\n.ec-cyc2__h--gap{ margin-bottom:14px !important; }\n.ec-cyc2__no{\n  color:#C0CBD6 !important;\n  font-size:16px !important;\n  font-weight:700 !important;\n  letter-spacing:-.02em;\n  margin-right:10px !important;\n  font-variant-numeric:tabular-nums;\n}\n.ec-cyc2__t{\n  color:#00043B !important;\n  font-size:18px !important;\n  font-weight:700 !important;\n  letter-spacing:-.035em;\n}\n\n.ec-cyc2__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:1.8 !important;\n  letter-spacing:-.012em;\n}\n.ec-cyc2__p:last-child{ margin-bottom:0 !important; }\n.ec-cyc2__p b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-cyc2__rows{\n  list-style:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:inset 0 2px 0 0 #00043B !important;\n}\n.ec-cyc2__rows li{\n  display:flex !important;\n  align-items:flex-start !important;\n  gap:20px !important;\n  margin:0 !important;\n  padding:16px 0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:inset 0 -1px 0 0 #E3E7EB !important;\n}\n.ec-cyc2__rows li:last-child{ box-shadow:none !important; }\n.ec-cyc2__rows li::before{ content:none !important; }\n.ec-cyc2__key{\n  flex:0 0 auto !important;\n  min-width:112px !important;\n  color:#00043B !important;\n  font-size:16px !important;\n  font-weight:700 !important;\n  line-height:1.75 !important;\n  letter-spacing:-.03em;\n}\n.ec-cyc2__val{\n  flex:1 1 auto !important;\n  min-width:0 !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-cyc2__val b{ color:#00043B !important; font-weight:600 !important; }\n.ec-cyc2__val span{\n  display:block !important;\n  margin-top:2px !important;\n  color:#8A97A4 !important;\n  font-size:14px !important;\n  letter-spacing:-.01em;\n}\n\n.ec-cyc2__note{\n  display:block !important;\n  margin:0 !important;\n  padding:22px 24px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#EFF3F7 !important;\n  box-shadow:none !important;\n}\n.ec-cyc2__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-cyc2__note b{ color:#00043B !important; font-weight:600 !important; }\n\n@media (max-width:560px){\n  .ec-cyc2__rows li{ display:block !important; }\n  .ec-cyc2__key{ display:block !important; margin-bottom:5px !important; min-width:0 !important; }\n  .ec-cyc2__note{ padding:20px 18px !important; }\n}\n<\/style>\n\n<div class=\"ec-cyc2\">\n\n  <div class=\"ec-cyc2__sec\">\n    <p class=\"ec-cyc2__h ec-cyc2__h--gap\"><span class=\"ec-cyc2__no\">01<\/span><span class=\"ec-cyc2__t\">\uc5f0\uac04 \uc2e0\uace0 \uc8fc\uae30 \ubc0f \uc81c\ucd9c \uae30\ud55c<\/span><\/p>\n\n    <ul class=\"ec-cyc2__rows\">\n      <li>\n        <span class=\"ec-cyc2__key\">\uacfc\uc138\uc5f0\ub3c4<\/span>\n        <span class=\"ec-cyc2__val\">\ub9e4\ub144 <b>4\uc6d4 1\uc77c\ubd80\ud130 \uc774\ub4ec\ud574 3\uc6d4 31\uc77c<\/b>\uae4c\uc9c0<\/span>\n      <\/li>\n      <li>\n        <span class=\"ec-cyc2__key\">\ubc1c\uc1a1<\/span>\n        <span class=\"ec-cyc2__val\">\uac1c\uc778\uae09\uc5ec\uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c(BIR60)\ub294 \ub9e4\ub144 <b>5\uc6d4 \uccab \uc601\uc5c5\uc77c<\/b>\uc5d0 \uc77c\uad04 \ubc1c\uc1a1<\/span>\n      <\/li>\n      <li>\n        <span class=\"ec-cyc2__key\">\uc81c\ucd9c \uae30\ud55c<\/span>\n        <span class=\"ec-cyc2__val\">\ubc1c\uc1a1\uc77c\ub85c\ubd80\ud130 <b>1\uac1c\uc6d4 \uc774\ub0b4<\/b> \uc791\uc131 \ubc0f \uc81c\ucd9c<span>eTAX \uc804\uc790\uc2e0\uace0 \uc774\uc6a9 \uc2dc 1\uac1c\uc6d4 \uc790\ub3d9 \uc5f0\uc7a5 \ud61c\ud0dd<\/span><\/span>\n      <\/li>\n    <\/ul>\n  <\/div>\n\n  <div class=\"ec-cyc2__sec\">\n    <p class=\"ec-cyc2__h\"><span class=\"ec-cyc2__no\">02<\/span><span class=\"ec-cyc2__t\">\uc2e0\uaddc \ubd80\uc784\uc790\uc758 \ucd5c\ucd08 \uc2e0\uace0\uc11c \uad50\ubd80<\/span><\/p>\n    <p class=\"ec-cyc2__p\">\ucd5c\ucd08 \ub0a9\uc138\uc790\ub294 <b>\uace0\uc815 \ubc1c\uc1a1\uc77c\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/b> \ud1b5\uc0c1 \uace0\uc6a9\uc8fc\uac00 \ucc44\uc6a9\uc2e0\uace0(Form IR56E)\ub97c \uc81c\ucd9c\ud558\uac70\ub098 \ub0a9\uc138\uc790\uac00 \uc790\uc9c4\ud558\uc5ec \uacfc\uc138 \uc18c\ub4dd \ubc1c\uc0dd\uc744 \ud1b5\uc9c0\ud55c \ud6c4 <b>\uc57d 5\uac1c\uc6d4 \uc774\ub0b4<\/b>\uc5d0 \ucd5c\ucd08 \uc2e0\uace0\uc11c\uac00 \ubc1c\ud589\ub429\ub2c8\ub2e4.<\/p>\n  <\/div>\n\n  <div class=\"ec-cyc2__sec\">\n    <p class=\"ec-cyc2__h\"><span class=\"ec-cyc2__no\">03<\/span><span class=\"ec-cyc2__t\">\ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uc99d\ube59 7\ub144 \ubcf4\uad00 \uc758\ubb34<\/span><\/p>\n    <p class=\"ec-cyc2__p\">\ud64d\ucf69 \uc138\ubc95\ub839\uc5d0 \ub530\ub77c \uac1c\uc778 \ubc0f \ubc95\uc778\uc740 \uc18c\ub4dd, \ube44\uc6a9, \uc18c\ub4dd\uacf5\uc81c \ubc0f \uc138\ubb34 \uac10\uba74\uc744 \uc785\uc99d\ud560 \uc218 \uc788\ub294 \ubaa8\ub4e0 \uacc4\uc57d\uc11c, \uc1a1\uc7a5, \uc601\uc218\uc99d, \uc740\ud589 \uac70\ub798\uba85\uc138\uc11c \ub4f1\uc758 \uc99d\ube59\uc744 <b>\uacfc\uc138\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 \ucd5c\uc18c 7\ub144\uac04<\/b> \uc758\ubb34\uc801\uc73c\ub85c \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n    <div class=\"ec-cyc2__note\">\n      <p>\u26a0\ufe0f \uc138\ubb34\uad6d\uc758 \uc0ac\ud6c4 \uc18c\uba85 \uc694\uad6c \uc2dc \uc774\ub97c \uc785\uc99d\ud558\uc9c0 \ubabb\ud558\uba74 <b>\uacf5\uc81c\uac00 \ucde8\uc18c\ub418\uace0 \uac00\uc0b0\uc138\uac00 \ubd80\uacfc<\/b>\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n    <\/div>\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-30b96a3 elementor-widget elementor-widget-spacer\" data-id=\"30b96a3\" 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-9b735c7 elementor-widget elementor-widget-heading\" data-id=\"9b735c7\" 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\">\ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\uac00 \ubc18\ub4dc\uc2dc \ub300\ube44\ud574\uc57c \ud560 \uc138\ubb34 \ub9ac\uc2a4\ud06c\uc640 \uacfc\ud0dc\ub8cc \uaddc\uc815 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3007e1 elementor-widget elementor-widget-text-editor\" data-id=\"d3007e1\" 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-cb{\n  font-family:inherit;\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-cb *{\n  box-sizing:border-box !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\n.ec-cb__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:1.8 !important;\n  letter-spacing:-.012em;\n}\n.ec-cb__p:last-child{ margin-bottom:0 !important; }\n.ec-cb__p b{ color:#00043B !important; font-weight:600 !important; }\n.ec-cb__p--lead{ margin-bottom:30px !important; line-height:1.85 !important; }\n\n.ec-cb__sec{\n  display:block !important;\n  margin:0 0 34px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n\n.ec-cb__h{\n  margin:0 0 8px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  line-height:1.45 !important;\n}\n.ec-cb__no{\n  color:#C0CBD6 !important;\n  font-size:16px !important;\n  font-weight:700 !important;\n  letter-spacing:-.02em;\n  margin-right:10px !important;\n  font-variant-numeric:tabular-nums;\n}\n.ec-cb__t{\n  color:#00043B !important;\n  font-size:18px !important;\n  font-weight:700 !important;\n  letter-spacing:-.035em;\n}\n\n.ec-cb__note{\n  display:block !important;\n  margin:16px 0 0 !important;\n  padding:22px 24px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#EFF3F7 !important;\n  box-shadow:none !important;\n}\n.ec-cb__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-cb__note b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-cb__flowh{\n  margin:44px 0 26px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#00043B !important;\n  font-size:18px !important;\n  font-weight:700 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.035em;\n}\n\n.ec-cb__flow{\n  list-style:none !important;\n  margin:0 !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-cb__flow li{\n  position:relative;\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-cb__flow li:last-child{ padding-bottom:0 !important; }\n.ec-cb__flow li::before{\n  content:\"\" !important;\n  position:absolute; left:-48px; top:0;\n  width:17px; height:17px;\n  border-radius:50%;\n  background:#00043B;\n  box-shadow:0 0 0 5px #FFFFFF;\n}\n.ec-cb__ft{\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:700 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.035em;\n}\n.ec-cb__ft--gap{ margin-bottom:12px !important; }\n.ec-cb__ft span{\n  color:#B4C0CC !important;\n  font-size:14px !important;\n  margin-right:9px !important;\n  font-variant-numeric:tabular-nums;\n}\n.ec-cb__fd{\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:1.75 !important;\n  letter-spacing:-.012em;\n}\n.ec-cb__fd b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-cb__pair{\n  display:flex !important;\n  flex-wrap:nowrap !important;\n  align-items:stretch !important;\n  margin:0 !important;\n  padding:0 !important;\n}\n.ec-cb__col{\n  width:50% !important;\n  flex:0 0 50% !important;\n  min-width:0 !important;\n  padding:0 6px 0 0 !important;\n}\n.ec-cb__col--b{ padding:0 0 0 6px !important; }\n.ec-cb__box{\n  display:block !important;\n  height:100% !important;\n  margin:0 !important;\n  padding:18px 20px !important;\n  border:1px solid #D8DEE5 !important;\n  border-radius:8px !important;\n  background:transparent !important;\n  box-shadow:none !important;\n}\n.ec-cb__bt{\n  margin:0 0 4px !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:700 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.03em;\n}\n.ec-cb__bd{\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:1.7 !important;\n  letter-spacing:-.012em;\n}\n.ec-cb__bd b{ color:#00043B !important; font-weight:600 !important; }\n\n@media (max-width:640px){\n  .ec-cb__pair{ flex-wrap:wrap !important; }\n  .ec-cb__col{ width:100% !important; flex:0 0 100% !important; padding:0 !important; }\n  .ec-cb__col--b{ margin-top:10px !important; padding:0 !important; }\n  .ec-cb__flow{ padding-left:32px !important; }\n  .ec-cb__flow li::before{ left:-40px; width:15px; height:15px; }\n  .ec-cb__note{ padding:20px 18px !important; }\n}\n<\/style>\n\n<div class=\"ec-cb\">\n\n  <p class=\"ec-cb__p ec-cb__p--lead\">\ud64d\ucf69 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc5ec \uae00\ub85c\ubc8c \ube44\uc988\ub2c8\uc2a4\ub97c \uc218\ud589\ud558\ub294 \ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\ub294 \ud604\uc9c0 \uc138\ubc95\ubfd0 \uc544\ub2c8\ub77c <b>\ud06c\ub85c\uc2a4\ubcf4\ub354 \uc138\ubb34 \uc704\ud5d8<\/b>\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n  <div class=\"ec-cb__sec\">\n    <p class=\"ec-cb__h\"><span class=\"ec-cb__no\">01<\/span><span class=\"ec-cb__t\">\uc5ed\uc678 \ubc30\ub2f9 \uc778\ucd9c\uacfc \ud55c\uad6d \uc138\ubb34 \ub2f9\uad6d \ubcf4\uace0 \uc758\ubb34<\/span><\/p>\n    <p class=\"ec-cb__p\">\ud64d\ucf69 \ubc95\uc778\uc740 \ubc30\ub2f9\uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub418\uc9c0\ub9cc, \ud55c\uad6d \uac70\uc8fc\uc790\uc778 \uc8fc\uc8fc\uac00 \ud64d\ucf69 \ubc95\uc778\uc73c\ub85c\ubd80\ud130 \ubc30\ub2f9\uc744 \uc218\ub839\ud558\uac70\ub098 \uae09\uc5ec\ub97c \uc9c0\uae09\ubc1b\ub294 \uacbd\uc6b0 \ud55c\uad6d \uad6d\uc138\uccad\uc5d0 <b>\ud574\uc678\uae08\uc735\uacc4\uc88c \uc2e0\uace0 \ubc0f \uc885\ud569\uc18c\ub4dd\uc138 \ud569\uc0b0 \uacfc\uc138<\/b> \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/p>\n    <div class=\"ec-cb__note\">\n      <p>\u26a0\ufe0f \ubc95\uc778\uc758 <b>\uc2e4\uc9c8\uc801 \uad00\ub9ac\uc7a5\uc18c(Place of Effective Management)<\/b>\uac00 \ud55c\uad6d\uc5d0 \uc788\ub2e4\uace0 \ud310\uc815\ub420 \uacbd\uc6b0 \ud55c\uad6d \uc138\ubc95\uc0c1 \ub0b4\uad6d\ubc95\uc778\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc774\uc911\uacfc\uc138 \ubd84\uc7c1\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"ec-cb__sec\">\n    <p class=\"ec-cb__h\"><span class=\"ec-cb__no\">02<\/span><span class=\"ec-cb__t\">\uc2e0\uace0 \uc9c0\uc5f0 \ubc0f \uacfc\uc18c \uc2e0\uace0 \uc2dc \ud589\uc815 \uc81c\uc7ac<\/span><\/p>\n    <p class=\"ec-cb__p\">\uc815\ub2f9\ud55c \uc0ac\uc720 \uc5c6\uc774 \ubc95\uc815 \uc2e0\uace0 \uae30\ud55c\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uac70\ub098 \ud5c8\uc704 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \uacbd\uc6b0, \ud64d\ucf69 \uc138\ubb34\uad6d\uc740 \uc870\uc138\ubc95 <b>\uc81c80\uc870 \ubc0f \uc81c82A\uc870<\/b>\uc5d0 \ub530\ub77c \uac15\ub825\ud55c \ud589\uc815 \ucc98\ubd84\uc744 \ub0b4\ub9bd\ub2c8\ub2e4.<\/p>\n    <p class=\"ec-cb__p\">\uace0\uc758\uc801 \ud0c8\uc138\ub098 \uacfc\uc18c\uc2e0\uace0 \uc2dc \ud3ec\ud0c8 \uc138\uc561\uc758 <b>\ucd5c\ub300 300%<\/b>\uc5d0 \ub2ec\ud558\ub294 \uc9d5\ubc8c\uc801 \uac00\uc0b0\uc138(Treble Tax)\uc640 \ud615\uc0ac \ucc98\ubc8c\uc774 \ubcd1\uacfc\ub420 \uc218 \uc788\uc73c\uba70, \ub0a9\ubd80 \uc9c0\uc5f0 \uc2dc \uc138\uc561 \ud655\uc815 \uc989\uc2dc <b>5% \uac00\uc0b0\uae08<\/b>, 6\uac1c\uc6d4 \ucd08\uacfc \uccb4\ub0a9 \uc2dc <b>10% \ucd94\uac00 \uac00\uc0b0\uae08<\/b>\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/p>\n  <\/div>\n\n  <p class=\"ec-cb__flowh\">\ud64d\ucf69 \ubc95\uc778 \uc138\ubb34 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uc5f0\uac04 \uc2e4\ubb34 \ud750\ub984<\/p>\n\n  <ol class=\"ec-cb__flow\">\n\n    <li>\n      <p class=\"ec-cb__ft\"><span>01<\/span>\ud68c\uacc4 \uacb0\uc0b0 \ubc0f \uc7a5\ubd80 \ub9c8\uac10<\/p>\n      <p class=\"ec-cb__fd\">\ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 \uc7a5\ubd80(\ub9e4\ucd9c\u00b7\ub9e4\uc785 \uc804\ud45c, \uc778\ubcf4\uc774\uc2a4, \uc740\ud589\uc6d0\uc7a5) \uc815\ub9ac<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-cb__ft\"><span>02<\/span>\uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \ubc95\uc815 \ud68c\uacc4\uac10\uc0ac<\/p>\n      <p class=\"ec-cb__fd\">\ud64d\ucf69 \ud68c\uc0ac\uc870\ub840(Cap. 622)\uc5d0 \ub530\ub978 <b>\ub3c5\ub9bd \uac10\uc0ac\uc778 \uac10\uc0ac<\/b> \uc9c4\ud589 \ubc0f \ubcf4\uace0\uc11c \ubc1c\ud589<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-cb__ft\"><span>03<\/span>\uc138\ubb34\uc870\uc815\uacc4\uc0b0\uc11c \uc791\uc131 \ubc0f \uc138\ubb34 \uc2e0\uace0\uc11c \uc81c\ucd9c<\/p>\n      <p class=\"ec-cb__fd\">\ubc95\uc778\uc138 \uc2e0\uace0\uc11c(<b>BIR51<\/b>)\uc5d0 \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \ucca8\ubd80\ud558\uc5ec \uc138\ubb34\uad6d(IRD) \uc81c\ucd9c<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-cb__ft\"><span>04<\/span>\uacfc\uc138\ud3c9\uac00\ud1b5\uc9c0\uc11c(Notice of Assessment) \uc218\ub839<\/p>\n      <p class=\"ec-cb__fd\">\ud655\uc815 \uc138\uc561 \ubc0f \ucc28\uae30 \uc5f0\ub3c4 <b>\uc120\ub0a9\uc138(Provisional Tax)<\/b> \ubd80\uacfc\uc561 \ud655\uc778<\/p>\n    <\/li>\n\n    <li>\n      <p class=\"ec-cb__ft ec-cb__ft--gap\"><span>05<\/span>\ubd84\ub0a9 \uae30\ud55c\uc5d0 \ub530\ub978 \ubc95\uc778\uc138 \ub0a9\ubd80<\/p>\n      <div class=\"ec-cb__pair\">\n        <div class=\"ec-cb__col\">\n          <div class=\"ec-cb__box\">\n            <p class=\"ec-cb__bt\">1\ucc28 \ub0a9\ubd80<\/p>\n            <p class=\"ec-cb__bd\">\ub2f9\ud574 \ud655\uc815\uc138 + \ucc28\uae30 <b>\uc120\ub0a9\uc138 75%<\/b><\/p>\n          <\/div>\n        <\/div>\n        <div class=\"ec-cb__col ec-cb__col--b\">\n          <div class=\"ec-cb__box\">\n            <p class=\"ec-cb__bt\">2\ucc28 \ub0a9\ubd80<\/p>\n            <p class=\"ec-cb__bd\">\uc794\uc5ec <b>\uc120\ub0a9\uc138 25%<\/b><\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/li>\n\n  <\/ol>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81ed6ec elementor-widget elementor-widget-spacer\" data-id=\"81ed6ec\" 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-4bb7f5b elementor-widget elementor-widget-button\" data-id=\"4bb7f5b\" 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\" target=\"_blank\">\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-cd1672f elementor-widget elementor-widget-spacer\" data-id=\"cd1672f\" 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-aa15787 elementor-widget elementor-widget-heading\" data-id=\"aa15787\" 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-d0af9ed elementor-widget elementor-widget-n-accordion\" data-id=\"d0af9ed\" 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-2180\" 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-2180\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ubc95\uc778\uc138 \ub0a9\ubd80 \uc2dc \uace0\uc9c0\ub418\ub294 '\uc120\ub0a9\uc138(Provisional Profits Tax)'\ub780 \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-2180\" class=\"elementor-element elementor-element-da685ec e-con-full e-flex e-con e-child\" data-id=\"da685ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac1e928 elementor-widget elementor-widget-text-editor\" data-id=\"ac1e928\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69 \uc138\ubb34\uad6d\uc740 \ub2f9\ud574 \uc5f0\ub3c4 \ud655\uc815 \uc138\uc561\uc744 \uc815\uc0b0\ud568\uacfc \ub3d9\uc2dc\uc5d0 \ucc28\uae30 \uc5f0\ub3c4 \uc608\uc0c1 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc120\ub0a9 \uc138\uae08\uc778 &#8216;\uc120\ub0a9\uc138&#8217;\ub97c \ud568\uaed8 \uace0\uc9c0\ud569\ub2c8\ub2e4. \ub0a9\uc138\uc790\ub294 \ud1b5\uc0c1 1\ucc28 \ub0a9\ubd80 \uae30\ud55c(1\uc6d4~4\uc6d4)\uc5d0 \ub2f9\ud574 \uc5f0\ub3c4 \uc815\uc0b0\uc561\uacfc \ucc28\uae30 \uc120\ub0a9\uc138\uc758 \uc57d 75%\ub97c \ub0a9\ubd80\ud558\uace0, 3\uac1c\uc6d4 \ub4a4 2\ucc28 \uae30\ud55c\uc5d0 \ub098\uba38\uc9c0 25%\ub97c \ub0a9\ubd80\ud569\ub2c8\ub2e4. \ub9cc\uc57d \ucc28\uae30 \uc5f0\ub3c4 \uc21c\uc774\uc775\uc774 \uc804\ub144 \ub300\ube44 10% \uc774\uc0c1 \uac10\uc18c\ud560 \uac83\uc73c\ub85c \ud569\ub9ac\uc801\uc73c\ub85c \uc608\uc0c1\ub418\ub294 \uacbd\uc6b0, \ub0a9\ubd80 \uae30\ud55c 28\uc77c \uc804\uae4c\uc9c0 \uc11c\uba74\uc73c\ub85c \uc120\ub0a9\uc138 \ub0a9\ubd80 \uc5f0\uae30(Hold-over of Provisional Tax)\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\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-2181\" 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-2181\" >\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\uc774 \ud574\uc678\uc5d0\uc11c \ucc3d\ucd9c\ud55c \ubaa8\ub4e0 \uc18c\ub4dd\uc740 \ubb34\uc870\uac74 \uc138\uae08\uc774 \uba74\uc81c\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-2181\" class=\"elementor-element elementor-element-53ee850 e-con-full e-flex e-con e-child\" data-id=\"53ee850\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c9d88bc elementor-widget elementor-widget-text-editor\" data-id=\"c9d88bc\" 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>\uadf8\ub807\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud64d\ucf69 \uc138\ubb34\uad6d\uc5d0 \uc815\uc2dd\uc73c\ub85c &#8216;\uc5ed\uc678\uc18c\ub4dd \ube44\uacfc\uc138(Offshore Claim)&#8217;\ub97c \uc2e0\uccad\ud558\uc5ec \uc5c4\uaca9\ud55c \uc11c\uba74 \uc2ec\uc0ac\ub97c \uac70\uccd0\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788 \uac15\ud654\ub41c FSIE \uaddc\uc815\uc5d0 \ub530\ub77c \ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9\uc5d0 \uc18d\ud55c \ubc95\uc778\uc774 \ubc30\ub2f9\u00b7\uc774\uc790\u00b7\uc9c0\ubd84\uc591\ub3c4\ucc28\uc775 \ub4f1 \uc218\ub3d9\uc801 \uc18c\ub4dd\uc744 \ube44\uacfc\uc138\ubc1b\uc73c\ub824\uba74 \ud64d\ucf69 \ub0b4 \uc0c1\uc8fc \uc801\uaca9 \uc778\ub825\uacfc \uc6b4\uc601 \ube44\uc6a9 \ub4f1 \uc2e4\uc9c8 \uacbd\uc81c\ud65c\ub3d9 \uc694\uac74(Economic Substance)\uc744 \uba85\ud655\ud788 \uc785\uc99d\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-2182\" 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-2182\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uac1c\uc778\uc774 \ud64d\ucf69 \ubc95\uc778\uc73c\ub85c\ubd80\ud130 \uc218\ub839\ud558\ub294 \ubc30\ub2f9\uae08\uc5d0\ub3c4 \uc138\uae08\uc774 \ubd80\uacfc\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-2182\" class=\"elementor-element elementor-element-d730569 e-con-full e-flex e-con e-child\" data-id=\"d730569\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82bee5c elementor-widget elementor-widget-text-editor\" data-id=\"82bee5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\ud64d\ucf69 \uc138\ubc95\uc0c1 \ud64d\ucf69 \ubc95\uc778\uc774 \uacfc\uc138 \ud6c4 \uc774\uc775\uc789\uc5ec\uae08\uc5d0\uc11c \uc8fc\uc8fc\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \ubc30\ub2f9\uae08\uc5d0\ub294 \uc6d0\ucc9c\uc9d5\uc218\uc758\ubb34\ub098 \uc18c\ub4dd\uc138\uac00 \uc804\ud600 \ubd80\uacfc\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc8fc\uc8fc\uac00 \ud55c\uad6d \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790\ub77c\uba74, \ud55c\uad6d \uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub77c \ud574\uc678 \ubc30\ub2f9\uc18c\ub4dd\uc744 \ud55c\uad6d \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \ud569\uc0b0\ud558\uc5ec \uc790\uc9c4 \uc2e0\uace0\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-2183\" 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-2183\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uc138\ubb34\uad6d\uc758 \uc138\uc561 \uc0b0\uc815\uc5d0 \uc774\uacac\uc774 \uc788\uac70\ub098 \uacfc\ub2e4 \uace0\uc9c0\ub41c \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ub300\uc751\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-2183\" class=\"elementor-element elementor-element-8b0075f e-flex e-con-boxed e-con e-child\" data-id=\"8b0075f\" 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-06abe20 elementor-widget elementor-widget-text-editor\" data-id=\"06abe20\" 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>\uc138\ubb34\uad6d \ud3c9\uac00\ud1b5\uc9c0\uc11c(Notice of Assessment) \ubc1c\ud589\uc77c\ub85c\ubd80\ud130 1\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc11c\uba74\uc73c\ub85c \uacf5\uc2dd \uc774\uc758\uc2e0\uccad(Objection)\uc744 \uc81c\uae30\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\ud55c\uc744 \ub118\uae30\uba74 \uc138\uc561\uc774 \ubc95\uc801\uc73c\ub85c \ucd5c\uc885 \ud655\uc815\ub418\ubbc0\ub85c \uc774\uc758\ub97c \uc81c\uae30\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc774\uc758\uc2e0\uccad \uc2ec\ub9ac \uc911\uc774\ub77c\ub3c4 \uc138\ubb34\uad6d\uc7a5\uc758 \ubcc4\ub3c4 \uc9c0\uc2dc\uac00 \uc5c6\ub294 \ud55c \uace0\uc9c0\ub41c \uc138\uc561\uc740 \uae30\ud55c \ub0b4 \ub0a9\ubd80\ud558\uac70\ub098 \uc138\uae08\uc720\ubcf4\uc99d\uc11c(TRC)\ub97c \ub9e4\uc785\ud558\uc5ec \ub2f4\ubcf4\ud574\uc57c \uc5f0\uccb4 \uac00\uc0b0\uc138\ub97c \ubc29\uc9c0\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-2184\" 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-2184\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ub9e4\ucd9c\uc774 \uc804\ud600 \uc5c6\uac70\ub098 \ud734\uba74 \uc0c1\ud0dc\uc778 \ubc95\uc778\ub3c4 \ud68c\uacc4\uac10\uc0ac\uc640 \uc138\ubb34\uc2e0\uace0\ub97c \ud574\uc57c \ud558\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2184\" class=\"elementor-element elementor-element-f0e84f8 e-flex e-con-boxed e-con e-child\" data-id=\"f0e84f8\" 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-6cb2eec elementor-widget elementor-widget-text-editor\" data-id=\"6cb2eec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ub124, \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc2e4\uc801\uc774 \uc5c6\ub294 \ubc95\uc778\uc774\ub77c \ud558\ub354\ub77c\ub3c4 \uc138\ubb34\uad6d\uc73c\ub85c\ubd80\ud130 \uc2e0\uace0\uc11c\ub97c \uad50\ubd80\ubc1b\uc558\ub2e4\uba74 \uae30\ud55c \ub0b4\uc5d0 \ubb34\uc2e4\uc801(Nil) \uc2e0\uace0\ub97c \uc644\ub8cc\ud574\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c \ud64d\ucf69 \ud68c\uc0ac\uc870\ub840(Cap. 622)\uc5d0 \ub530\ub77c \uc815\uc2dd\uc73c\ub85c \ud734\uba74(Dormant) \ubc95\uc778 \ub4f1\uae30\ub97c \uc644\ub8cc\ud558\uc9c0 \uc54a\uc740 \uc77c\ubc18 \ubc95\uc778\uc740 \ub9e4\ucd9c \uc720\ubb34\uc640 \uad00\uacc4\uc5c6\uc774 \ub9e4\ub144 \ub3c5\ub9bd \uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \ubc95\uc815 \uac10\uc0ac\ub97c \ud544\ud558\uace0 \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \uad6c\ube44\ud574\uc57c \ud560 \ubc95\uc801 \uc758\ubb34\uac00 \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<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\ubc95\\uc778\\uc138 \\ub0a9\\ubd80 \\uc2dc \\uace0\\uc9c0\\ub418\\ub294 '\\uc120\\ub0a9\\uc138(Provisional Profits Tax)'\\ub780 \\ubb34\\uc5c7\\uc778\\uac00\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ud64d\\ucf69 \\uc138\\ubb34\\uad6d\\uc740 \\ub2f9\\ud574 \\uc5f0\\ub3c4 \\ud655\\uc815 \\uc138\\uc561\\uc744 \\uc815\\uc0b0\\ud568\\uacfc \\ub3d9\\uc2dc\\uc5d0 \\ucc28\\uae30 \\uc5f0\\ub3c4 \\uc608\\uc0c1 \\uc18c\\ub4dd\\uc5d0 \\ub300\\ud55c \\uc120\\ub0a9 \\uc138\\uae08\\uc778 &#8216;\\uc120\\ub0a9\\uc138&#8217;\\ub97c \\ud568\\uaed8 \\uace0\\uc9c0\\ud569\\ub2c8\\ub2e4. \\ub0a9\\uc138\\uc790\\ub294 \\ud1b5\\uc0c1 1\\ucc28 \\ub0a9\\ubd80 \\uae30\\ud55c(1\\uc6d4~4\\uc6d4)\\uc5d0 \\ub2f9\\ud574 \\uc5f0\\ub3c4 \\uc815\\uc0b0\\uc561\\uacfc \\ucc28\\uae30 \\uc120\\ub0a9\\uc138\\uc758 \\uc57d 75%\\ub97c \\ub0a9\\ubd80\\ud558\\uace0, 3\\uac1c\\uc6d4 \\ub4a4 2\\ucc28 \\uae30\\ud55c\\uc5d0 \\ub098\\uba38\\uc9c0 25%\\ub97c \\ub0a9\\ubd80\\ud569\\ub2c8\\ub2e4. \\ub9cc\\uc57d \\ucc28\\uae30 \\uc5f0\\ub3c4 \\uc21c\\uc774\\uc775\\uc774 \\uc804\\ub144 \\ub300\\ube44 10% \\uc774\\uc0c1 \\uac10\\uc18c\\ud560 \\uac83\\uc73c\\ub85c \\ud569\\ub9ac\\uc801\\uc73c\\ub85c \\uc608\\uc0c1\\ub418\\ub294 \\uacbd\\uc6b0, \\ub0a9\\ubd80 \\uae30\\ud55c 28\\uc77c \\uc804\\uae4c\\uc9c0 \\uc11c\\uba74\\uc73c\\ub85c \\uc120\\ub0a9\\uc138 \\ub0a9\\ubd80 \\uc5f0\\uae30(Hold-over of Provisional Tax)\\ub97c \\uc2e0\\uccad\\ud560 \\uc218 \\uc788\\uc2b5\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\ud64d\\ucf69 \\ubc95\\uc778\\uc774 \\ud574\\uc678\\uc5d0\\uc11c \\ucc3d\\ucd9c\\ud55c \\ubaa8\\ub4e0 \\uc18c\\ub4dd\\uc740 \\ubb34\\uc870\\uac74 \\uc138\\uae08\\uc774 \\uba74\\uc81c\\ub418\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\uadf8\\ub807\\uc9c0 \\uc54a\\uc2b5\\ub2c8\\ub2e4. \\ud64d\\ucf69 \\uc138\\ubb34\\uad6d\\uc5d0 \\uc815\\uc2dd\\uc73c\\ub85c &#8216;\\uc5ed\\uc678\\uc18c\\ub4dd \\ube44\\uacfc\\uc138(Offshore Claim)&#8217;\\ub97c \\uc2e0\\uccad\\ud558\\uc5ec \\uc5c4\\uaca9\\ud55c \\uc11c\\uba74 \\uc2ec\\uc0ac\\ub97c \\uac70\\uccd0\\uc57c \\ud569\\ub2c8\\ub2e4. \\ud2b9\\ud788 \\uac15\\ud654\\ub41c FSIE \\uaddc\\uc815\\uc5d0 \\ub530\\ub77c \\ub2e4\\uad6d\\uc801 \\uae30\\uc5c5 \\uadf8\\ub8f9\\uc5d0 \\uc18d\\ud55c \\ubc95\\uc778\\uc774 \\ubc30\\ub2f9\\u00b7\\uc774\\uc790\\u00b7\\uc9c0\\ubd84\\uc591\\ub3c4\\ucc28\\uc775 \\ub4f1 \\uc218\\ub3d9\\uc801 \\uc18c\\ub4dd\\uc744 \\ube44\\uacfc\\uc138\\ubc1b\\uc73c\\ub824\\uba74 \\ud64d\\ucf69 \\ub0b4 \\uc0c1\\uc8fc \\uc801\\uaca9 \\uc778\\ub825\\uacfc \\uc6b4\\uc601 \\ube44\\uc6a9 \\ub4f1 \\uc2e4\\uc9c8 \\uacbd\\uc81c\\ud65c\\ub3d9 \\uc694\\uac74(Economic Substance)\\uc744 \\uba85\\ud655\\ud788 \\uc785\\uc99d\\ud574\\uc57c \\ud569\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\uac1c\\uc778\\uc774 \\ud64d\\ucf69 \\ubc95\\uc778\\uc73c\\ub85c\\ubd80\\ud130 \\uc218\\ub839\\ud558\\ub294 \\ubc30\\ub2f9\\uae08\\uc5d0\\ub3c4 \\uc138\\uae08\\uc774 \\ubd80\\uacfc\\ub418\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ud64d\\ucf69 \\uc138\\ubc95\\uc0c1 \\ud64d\\ucf69 \\ubc95\\uc778\\uc774 \\uacfc\\uc138 \\ud6c4 \\uc774\\uc775\\uc789\\uc5ec\\uae08\\uc5d0\\uc11c \\uc8fc\\uc8fc\\uc5d0\\uac8c \\uc9c0\\uae09\\ud558\\ub294 \\ubc30\\ub2f9\\uae08\\uc5d0\\ub294 \\uc6d0\\ucc9c\\uc9d5\\uc218\\uc758\\ubb34\\ub098 \\uc18c\\ub4dd\\uc138\\uac00 \\uc804\\ud600 \\ubd80\\uacfc\\ub418\\uc9c0 \\uc54a\\uc2b5\\ub2c8\\ub2e4. \\ub2e4\\ub9cc \\uc8fc\\uc8fc\\uac00 \\ud55c\\uad6d \\uc138\\ubc95\\uc0c1 \\uac70\\uc8fc\\uc790\\ub77c\\uba74, \\ud55c\\uad6d \\uc18c\\ub4dd\\uc138\\ubc95\\uc5d0 \\ub530\\ub77c \\ud574\\uc678 \\ubc30\\ub2f9\\uc18c\\ub4dd\\uc744 \\ud55c\\uad6d \\uc885\\ud569\\uc18c\\ub4dd\\uc138 \\uc2e0\\uace0 \\uc2dc \\ud569\\uc0b0\\ud558\\uc5ec \\uc790\\uc9c4 \\uc2e0\\uace0\\ud574\\uc57c \\ud569\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\uc138\\ubb34\\uad6d\\uc758 \\uc138\\uc561 \\uc0b0\\uc815\\uc5d0 \\uc774\\uacac\\uc774 \\uc788\\uac70\\ub098 \\uacfc\\ub2e4 \\uace0\\uc9c0\\ub41c \\uacbd\\uc6b0 \\uc5b4\\ub5bb\\uac8c \\ub300\\uc751\\ud558\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\uc138\\ubb34\\uad6d \\ud3c9\\uac00\\ud1b5\\uc9c0\\uc11c(Notice of Assessment) \\ubc1c\\ud589\\uc77c\\ub85c\\ubd80\\ud130 1\\uac1c\\uc6d4 \\uc774\\ub0b4\\uc5d0 \\uc11c\\uba74\\uc73c\\ub85c \\uacf5\\uc2dd \\uc774\\uc758\\uc2e0\\uccad(Objection)\\uc744 \\uc81c\\uae30\\ud574\\uc57c \\ud569\\ub2c8\\ub2e4. \\uae30\\ud55c\\uc744 \\ub118\\uae30\\uba74 \\uc138\\uc561\\uc774 \\ubc95\\uc801\\uc73c\\ub85c \\ucd5c\\uc885 \\ud655\\uc815\\ub418\\ubbc0\\ub85c \\uc774\\uc758\\ub97c \\uc81c\\uae30\\ud560 \\uc218 \\uc5c6\\uc2b5\\ub2c8\\ub2e4. \\ub610\\ud55c \\uc774\\uc758\\uc2e0\\uccad \\uc2ec\\ub9ac \\uc911\\uc774\\ub77c\\ub3c4 \\uc138\\ubb34\\uad6d\\uc7a5\\uc758 \\ubcc4\\ub3c4 \\uc9c0\\uc2dc\\uac00 \\uc5c6\\ub294 \\ud55c \\uace0\\uc9c0\\ub41c \\uc138\\uc561\\uc740 \\uae30\\ud55c \\ub0b4 \\ub0a9\\ubd80\\ud558\\uac70\\ub098 \\uc138\\uae08\\uc720\\ubcf4\\uc99d\\uc11c(TRC)\\ub97c \\ub9e4\\uc785\\ud558\\uc5ec \\ub2f4\\ubcf4\\ud574\\uc57c \\uc5f0\\uccb4 \\uac00\\uc0b0\\uc138\\ub97c \\ubc29\\uc9c0\\ud560 \\uc218 \\uc788\\uc2b5\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\ub9e4\\ucd9c\\uc774 \\uc804\\ud600 \\uc5c6\\uac70\\ub098 \\ud734\\uba74 \\uc0c1\\ud0dc\\uc778 \\ubc95\\uc778\\ub3c4 \\ud68c\\uacc4\\uac10\\uc0ac\\uc640 \\uc138\\ubb34\\uc2e0\\uace0\\ub97c \\ud574\\uc57c \\ud558\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ub124, \\ud544\\uc218\\uc801\\uc785\\ub2c8\\ub2e4. \\uc2e4\\uc801\\uc774 \\uc5c6\\ub294 \\ubc95\\uc778\\uc774\\ub77c \\ud558\\ub354\\ub77c\\ub3c4 \\uc138\\ubb34\\uad6d\\uc73c\\ub85c\\ubd80\\ud130 \\uc2e0\\uace0\\uc11c\\ub97c \\uad50\\ubd80\\ubc1b\\uc558\\ub2e4\\uba74 \\uae30\\ud55c \\ub0b4\\uc5d0 \\ubb34\\uc2e4\\uc801(Nil) \\uc2e0\\uace0\\ub97c \\uc644\\ub8cc\\ud574\\uc57c \\ud569\\ub2c8\\ub2e4. \\ub610\\ud55c \\ud64d\\ucf69 \\ud68c\\uc0ac\\uc870\\ub840(Cap. 622)\\uc5d0 \\ub530\\ub77c \\uc815\\uc2dd\\uc73c\\ub85c \\ud734\\uba74(Dormant) \\ubc95\\uc778 \\ub4f1\\uae30\\ub97c \\uc644\\ub8cc\\ud558\\uc9c0 \\uc54a\\uc740 \\uc77c\\ubc18 \\ubc95\\uc778\\uc740 \\ub9e4\\ucd9c \\uc720\\ubb34\\uc640 \\uad00\\uacc4\\uc5c6\\uc774 \\ub9e4\\ub144 \\ub3c5\\ub9bd \\uacf5\\uc778\\ud68c\\uacc4\\uc0ac\\uc758 \\ubc95\\uc815 \\uac10\\uc0ac\\ub97c \\ud544\\ud558\\uace0 \\uac10\\uc0ac\\ubcf4\\uace0\\uc11c\\ub97c \\uad6c\\ube44\\ud574\\uc57c \\ud560 \\ubc95\\uc801 \\uc758\\ubb34\\uac00 \\uc788\\uc2b5\\ub2c8\\ub2e4.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cab4f0 elementor-widget elementor-widget-spacer\" data-id=\"9cab4f0\" 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-01f3ae9 elementor-widget elementor-widget-text-editor\" data-id=\"01f3ae9\" 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] \u24d22026 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\"> 6<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>\ud64d\ucf69 \ubc95\uc778 \uc138\uae08 \uc2e0\uace0\uc640 \ub0a9\ubd80 \ubc29\ubc95\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4. 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