{"id":105359,"date":"2026-06-26T13:03:34","date_gmt":"2026-06-26T05:03:34","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=105359"},"modified":"2026-06-26T13:06:13","modified_gmt":"2026-06-26T05:06:13","slug":"%ed%99%8d%ec%bd%a9-%ec%9d%b4%ec%9e%90-%ec%86%8c%eb%93%9d-%ec%95%88%eb%82%b4","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%9d%b4%ec%9e%90-%ec%86%8c%eb%93%9d-%ec%95%88%eb%82%b4\/","title":{"rendered":"\ud64d\ucf69 \uc774\uc790 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc548\ub0b4"},"content":{"rendered":"\t\t
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\ud64d\ucf69\uc758 \uc774\uc790 \uacfc\uc138\ub294 IRD\uc758 \uc2e4\ubb34\uc9c0\uce68\uc778 DIPN 13\u00b713A<\/a>\uc640 \uc18d\uc9c0\uc8fc\uc758(Territorial Source) \uc6d0\uce59<\/a>\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4. \ud55c\uad6d \uae30\uc5c5\uc774 \uac00\uc7a5 \ub9ce\uc774 \uc624\ud574\ud558\ub294 \uc9c0\uc810\uc774 \ubc14\ub85c “\ubc95\uc778 \uc18c\uc7ac\uc9c0\uac00 \ud64d\ucf69\uc774\ub2c8 \uc774\uc790\ub3c4 \uc790\ub3d9 \uba74\uc138”\ub77c\ub294 \ubd80\ubd84\uc785\ub2c8\ub2e4. IRD\ub294 \ubc95\uc778\uc758 \uad6d\uc801\uc774 \uc544\ub2c8\ub77c ‘\uadf8 \uc774\uc790\uac00 \uc5b4\ub514\uc11c \ubc1c\uc0dd\ud588\ub294\uac00’<\/strong>\ub9cc\uc744 \ubd05\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\ud64d\ucf69 \uc774\uc790\uc18c\ub4dd, \uacfc\uc138\u00b7\ube44\uacfc\uc138\ub97c \uac00\ub974\ub294 \uae30\uc900<\/h2>\n

\ud64d\ucf69 \uc774\uc790 \uc18c\ub4dd\uc138\uc758 \ud575\uc2ec \uc6d0\uce59: \uc18d\uc9c0\uc8fc\uc758 \uc6d0\uce59\uacfc ‘\uc2e0\uc6a9 \uc81c\uacf5\uc9c0 \uae30\uc900(Provision of Credit Test)’<\/h3>\n

\uc544\ub2d9\ub2c8\ub2e4. \ud64d\ucf69\uc740 \uc18d\uc9c0\uc8fc\uc758 \uacfc\uc138\ub97c \ucc44\ud0dd\ud558\ubbc0\ub85c, \uc774\uc790\uac00 \ud64d\ucf69 \uc601\ud1a0 \ub0b4\uc5d0\uc11c \ubc1c\uc0dd(onshore)<\/strong>\ud588\ub294\uc9c0\uac00 \uacfc\uc138\ub97c \uac00\ub985\ub2c8\ub2e4. \uae08\uc735\uae30\uad00\uc774 \uc544\ub2cc \uc77c\ubc18 \ubb34\uc5ed\u00b7\uc9c0\uc8fc \ubc95\uc778\uc758 \uc774\uc790 \uc6d0\ucc9c\uc9c0\ub294 IRD\uc758 DIPN 13\uc5d0 \ub530\ub77c ‘\uc2e0\uc6a9 \uc81c\uacf5\uc9c0 \uae30\uc900(Provision of Credit Test)’<\/strong>\u00a0\uc73c\ub85c \ud310\uc815\ub429\ub2c8\ub2e4. \uac19\uc740 \uc774\uc790\ub77c\ub3c4 \uc774 \uc7a5\uc18c\uc5d0 \ub530\ub77c \uacfc\uc138\uc640 \uba74\uc138\ub85c \uac08\ub9bd\ub2c8\ub2e4.<\/p>\n

IRD\uac00 \ubcf4\ub294 \uac74 \ucc28\uc785\uc790\uc758 \uad6d\uc801\ub3c4, \uc790\uae08\uc758 \ucd5c\uc885 \uc0ac\uc6a9\ucc98\ub3c4 \uc544\ub2d9\ub2c8\ub2e4. “\uadf8 \ub3c8\uc774 \ucc98\uc74c \uc5b4\ub514\uc11c \ucd9c\ubc1c\ud574 \uc5b4\ub514\uc11c \uac74\ub124\uc84c\ub294\uac00”<\/strong> \ud55c \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n\n\n\n\n\n
\uad6c\ubd84<\/th>\nOnshore \uc774\uc790 (\uacfc\uc138)<\/th>\nOffshore \uc774\uc790 (\uba74\uc138 \uccad\uad6c \uac00\ub2a5)<\/th>\n<\/tr>\n<\/thead>\n
\uc790\uae08 \uc81c\uacf5 \uc7a5\uc18c<\/td>\n\ud64d\ucf69 \ub0b4 \uc740\ud589 \uacc4\uc88c\u00b7\uc778\ud504\ub77c\ub97c \uac70\uccd0 \ucc28\uc785\uc790\uc5d0\uac8c \uc804\ub2ec<\/td>\n\ud64d\ucf69 \ubc16(\uc608: \ud55c\uad6d\u2194\ubbf8\uad6d \uacc4\uc88c \uac04 \uc9c1\uc811 \uc774\uccb4)\uc5d0\uc11c \uc644\uacb0<\/td>\n<\/tr>\n
\ucc28\uc785\uc790 \uad6d\uc801<\/td>\n\ubb34\uad00 (\ud55c\uad6d\u00b7\uc911\uad6d\u00b7\uc5b4\ub514\ub4e0 \uacfc\uc138)<\/td>\n\ubb34\uad00<\/td>\n<\/tr>\n
\uc801\uc6a9 \uc138\uc728<\/td>\n\ubc95\uc778\uc138 8.25% (\uccab HKD 200\ub9cc) ~ 16.5%<\/td>\n0% (\uba74\uc138 \uccad\uad6c \uc2b9\uc778 \uc2dc)<\/td>\n<\/tr>\n
\uc785\uc99d \ucc45\uc784<\/td>\n\u2014<\/td>\n\uc790\uae08\uc758 \ucd9c\ucc98\u00b7\uc778\ub3c4 \uacbd\ub85c\uac00 \ud64d\ucf69 \ubc16\uc784\uc744 \ub0a9\uc138\uc790\uac00 \uc785\uc99d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\uc5ec\uae30\uc11c \ud55c\uad6d \uae30\uc5c5\uc774 \uc790\uc8fc \ub193\uce58\ub294 \ud568\uc815\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ud64d\ucf69 \uc790\ud68c\uc0ac \ud1b5\uc7a5\uc5d0 \uc790\uae08\uc744 \ubaa8\uc544\ub450\uace0 \uadf8 \uacc4\uc88c\uc5d0\uc11c \uac70\ub798\ucc98\ub85c \ub300\uc5ec\uae08\uc744 \uc1a1\uae08\ud558\uba74, \uac70\ub798\ucc98\uac00 \ubca0\ud2b8\ub0a8\uc774\ub4e0 \uc778\ub2c8\ub4e0 \uc790\uae08\uc774 \ud64d\ucf69 \uacc4\uc88c\ub97c \ucd9c\ubc1c\uc810\uc73c\ub85c \uac74\ub124\uc84c\uae30 \ub54c\ubb38\uc5d0 \uadf8 \uc774\uc790\ub294 onshore\ub85c \uc7a1\ud790 \uc704\ud5d8<\/strong>\uc774 \ud07d\ub2c8\ub2e4. “\uc5ed\uc678 \uac70\ub798\ub2c8\uae4c \ub2f9\uc5f0\ud788 \uba74\uc138”\ub77c\ub294 \uc0dd\uac01\uc774 \uac00\uc7a5 \uc704\ud5d8\ud55c \uc9c0\uc810\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t
\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\ud64d\ucf69 \uc138\ubb34 \uc0c1\ub2f4 \uc2e0\uccad<\/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
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\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\uc774\uc790 \ube44\uc6a9\uc744 \ubc95\uc778\uc138 \uac10\uba74(Deduction) \ubc1b\uae30 \uc704\ud55c \uc5c4\uaca9\ud55c \uc870\uac74 <\/h3>\n

\uc774\uc790\ub97c \ubc1b\uc744 \ub54c\ubcf4\ub2e4 \uc904 \ub54c(\uc774\uc790 \ube44\uc6a9 \uacf5\uc81c)\uac00 \ud6e8\uc52c \uae4c\ub2e4\ub86d\uc2b5\ub2c8\ub2e4.<\/strong> IRD\ub294 \ubc95\uc778\uc774 \uc774\uc790 \ube44\uc6a9\uc744 \ubd80\ud480\ub824 \uc774\uc775\uc744 \uc784\uc758\ub85c \uc904\uc774\ub294 \uc870\uc138\ud68c\ud53c\ub97c \ub9c9\uae30 \uc704\ud574 DIPN 13A\ub85c \ubc29\uc5b4\ubcbd\uc744 \uc138\uc6cc \ub450\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n\n

\ucc28\uc785 \uc774\uc790\ub97c \ud569\ubc95\uc801\uc73c\ub85c \ube44\uc6a9 \uc778\uc815\ubc1b\uc73c\ub824\uba74, \uba3c\uc800 \uadf8 \uc790\uae08\uc774 \uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd\uc744 \ucc3d\ucd9c\ud558\ub294 \ub370 \uc2e4\uc81c\ub85c \uc4f0\uc600\uc5b4\uc57c(incurred in the production of chargeable profits)<\/strong> \ud558\uace0, \ub3d9\uc2dc\uc5d0 \uc544\ub798 \uc138 \uc870\uac74 \uc911 \ucd5c\uc18c \ud558\ub098\ub97c \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n
\uc778\uc815 \uc870\uac74<\/th>\ucc28\uc785\ucc98 \ubc0f \uc138\ubd80 \uc790\uaca9 \uc694\uac74<\/th>\ud55c\uad6d \uae30\uc5c5 \uc2e4\ubb34 \ud3ec\uc778\ud2b8<\/th><\/tr><\/thead>\n
A. \uae08\uc735\uae30\uad00 \ucc28\uc785<\/td>\ud5c8\uac00\ubc1b\uc740 \ud64d\ucf69 \ub0b4 \uae08\uc735\uae30\uad00 \ub610\ub294 \ud574\uc678 \uacf5\uc778 \uc740\ud589\uc73c\ub85c\ubd80\ud130 \uc790\uae08\uc744 \ucc28\uc785\ud55c \uacbd\uc6b0 <\/td>\uc2dc\uc911\uc740\ud589\uc758 \uc815\uc2dd \ub300\ucd9c \uacc4\uc57d\uc11c \ubc0f \uc774\uc790 \ub0a9\uc785 \uc6d0\uc7a5\uc744 \uad6c\ube44\ud558\uba74 \ubb34\uc870\uac74 \ube44\uc6a9 \uc778\uc815 \ucc98\ub9ac\ub428. <\/td><\/tr>\n
B. \uacfc\uc138\ub300\uc0c1\uc790 \ucc28\uc785<\/td>\ud64d\ucf69 \ub0b4\uc5d0\uc11c \ubc95\uc778\uc138\ub97c \uc815\uc0c1\uc801\uc73c\ub85c \ub0a9\ubd80\ud558\uace0 \uc788\ub294 \uc77c\ubc18 \ubc95\uc778\uc774\ub098 \uac1c\uc778\uc73c\ub85c\ubd80\ud130 \uc790\uae08\uc744 \ucc28\uc785\ud55c \uacbd\uc6b0 <\/td>\ucc28\uc785\ucc98\uac00 \ud64d\ucf69 \uc138\ubb34\uad6d\uc5d0 \uc774\uc790 \uc218\uc785\uc744 \uc2e0\uace0\ud558\ubbc0\ub85c \ub300\uce6d\uc131\uc774 \uc131\ub9bd\ub418\uc5b4 \ube44\uc6a9 \uacf5\uc81c\uac00 \uc2b9\uc778\ub428. <\/td><\/tr>\n
C. Associates \ubc95\uc778 \ucc28\uc785<\/td>\uacc4\uc5f4 \uad00\uacc4\uc5d0 \uc788\ub294 \ud574\uc678 \uc790\ud68c\uc0ac\ub098 \ubaa8\ubc95\uc778(Associated Corporation)\uc73c\ub85c\ubd80\ud130 \uc790\uae08\uc744 \ucc28\uc785\ud55c \uacbd\uc6b0 <\/td>\u26a0\ufe0f \ucc28\uc785 \uae08\ub9ac\uac00 \uc2dc\uc7a5 \ud3c9\uade0 \uae08\ub9ac(Arm’s Length)\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\uc544\uc57c \ud558\uba70, \uc6b0\ud68c \ub300\ucd9c \uc0ac\uae30 \ud610\uc758\uac00 \uc5c6\uc74c\uc744 \uc785\uc99d\ud574\uc57c \ud568.<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\u1112\u1169\u11bc\u110f\u1169\u11bc\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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2026\ub144 \uc678\uad6d \uc6d0\ucc9c\uc18c\ub4dd \uba74\uc138 \uc81c\ub3c4(FSIE) \uac1c\uc815\uc5d0 \ub530\ub978 \uad6d\uc678 \uc774\uc790 \uc18c\ub4dd \ub9ac\uc2a4\ud06c<\/h3>\n

\ud64d\ucf69 \ube44\uc988\ub2c8\uc2a4\ub97c \uc601\uc704\ud558\ub294 \ub2e4\uad6d\uc801 \ubb34\uc5ed \uae30\uc5c5\uacfc \uc9c0\uc8fc\ud68c\uc0ac\ub4e4\uc774 \uac00\uc7a5 \uacbd\uacc4\ud574\uc57c \ud558\ub294 \ucd5c\uc2e0 \uba54\uac00 \ud2b8\ub80c\ub4dc\ub294 \ubc14\ub85c \uc644\uc804\ud788 \uc815\ucc29\ub41c ‘\uc678\uad6d \uc6d0\ucc9c\uc18c\ub4dd \uba74\uc138 \uc81c\ub3c4(FSIE)’\uc785\ub2c8\ub2e4.<\/p>\n

\uc720\ub7fd\uc5f0\ud569(EU)\uc758 \uad6d\uc81c \uc870\uc138 \uac00\uc774\ub4dc\ub77c\uc778\uc5d0 \ub9de\ucd94\uc5b4 \uac1c\uc815\ub41c FSIE \uc138\ubc95\uc5d0 \ub530\ub77c, \ud64d\ucf69 \ubc95\uc778\uc774 \ud574\uc678 \uc790\ud68c\uc0ac\ub098 \uc81c3\uad6d \ucc28\uc785\uc790\ub85c\ubd80\ud130 \uc218\ub839\ud558\ub294 \uad6d\uc678 \uc774\uc790 \uc18c\ub4dd(Foreign-Sourced Interest)\uc740 \ud64d\ucf69 \ub0b4\uc5d0 ‘\uc2e4\uc9c8\uc801 \uacbd\uc81c\uc801 \uc2e4\uc9c8’\uc744 \uc785\uc99d\ud558\uc9c0 \ubabb\ud558\uba74 \uc5ed\uc678 \uc18c\ub4dd\uc77c\uc9c0\ub77c\ub3c4 \ud64d\ucf69 \ub0b4\uc5d0\uc11c 16.5%\uc758 \ubc95\uc778\uc138\uac00 \uace0\uc2a4\ub780\ud788 \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>\n

\n

\ud575\uc2ec\uc740 \uc774\ub807\uc2b5\ub2c8\ub2e4. \ud64d\ucf69 \ubc95\uc778\uc774 \ud574\uc678\uc5d0\uc11c \ubc1b\ub294 \uc774\uc790\u00b7\ubc30\ub2f9\u00b7IP \uc18c\ub4dd\u00b7\uc790\uc0b0\ucc98\ubd84\uc774\uc775\uc740, \ud64d\ucf69 \ub0b4\uc5d0 ‘\uacbd\uc81c\uc801 \uc2e4\uc9c8(Economic Substance Requirement)’\uc744 \uac16\ucd94\uc9c0 \ubabb\ud558\uba74 \uc5ed\uc678 \uc18c\ub4dd\uc774\ub77c\ub3c4 \ud64d\ucf69\uc5d0\uc11c \uacfc\uc138(\ucd5c\uace0 16.5%)<\/strong>\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\u00a0<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\uc6d0\ucc9c\uc9d5\uc218\uc138(Withholding Tax) \uccad\uc815 \uc9c0\uc5ed\uc73c\ub85c\uc11c\uc758 \ud64d\ucf69\uacfc \uae00\ub85c\ubc8c \uc138\ubb34 \uc2dc\ub108\uc9c0<\/h3>\n

\uad00\ud560 \ub2f9\uad6d\uc758 \uacf5\uc2dd \uc870\uc138 \uac00\uc774\ub4dc\ub77c\uc778\uc5d0 \ub530\ub974\uba74, \ud64d\ucf69 \ubc95\uc778\uc774 \ud574\uc678\uc758 \ube44\uac70\uc8fc\uc790(\uac1c\uc778 \ub610\ub294 \uae30\uc5c5)\uc5d0\uac8c \uc774\uc790\ub97c \uc9c0\uae09\ud560 \ub54c, \ud64d\ucf69 \uc815\ubd80\uac00 \ubd80\uacfc\ud558\ub294 \uc6d0\ucc9c\uc9d5\uc218\uc138(Withholding Tax)\uc728\uc740 \uc6d0\uce59\uc801\uc73c\ub85c 0%\uc785\ub2c8\ub2e4. \uc774 \uc81c\ub3c4\ub294 \ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\ub4e4\uc5d0\uac8c \ub2e4\uc74c\uacfc \uac19\uc740 \ud0c1\uc6d4\ud55c \ud30c\uc774\ub0b8\uc2f1 \uc2dc\ub108\uc9c0\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n

    \n
  1. \uc790\uc720\ub85c\uc6b4 \uad6d\uc678 \ud574\uc678 \uc1a1\uae08: \ud64d\ucf69 \ubc95\uc778\uc5d0 \uc313\uc778 \uc720\ubcf4 \uc774\uc775\uc774\ub098 \ubb34\uc5ed \ub9c8\uc9c4\uc744 \uc790\uae08 \ub300\uc5ec\uc5d0 \ub300\ud55c \uc774\uc790 \uc0c1\ud658 \ud615\ud0dc\ub85c \uc138\uae08 \uc720\ucd9c \uc5c6\uc774 100% \uc628\uc804\ud788 \ud574\uc678\ub85c \ubc18\ucd9c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/li>\n
  2. \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac04\uc811\uc138 \ub9ac\uc2a4\ud06c \uc81c\ub85c: \uc774\uc790 \uac70\ub798 \ubc0f \uae08\uc735 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ubd80\uac00\uac00\uce58\uc138(VAT)\ub098 \uc778\uc9c0\uc138 \ub4f1 \uac70\ub798 \ubd80\uac00 \uac04\uc811\uc138\uac00 \uc218\ubc18\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \uc790\uae08 \uc6b4\uc6a9\uc758 \ub9c8\ucc30 \ube44\uc6a9(Friction Cost)\uc744 \uc804 \uc138\uacc4\uc5d0\uc11c \uac00\uc7a5 \ub0ae\uac8c \ubc29\uc5b4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ol>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t
    <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t
    \n
    \n

    \uacc4\uc5f4\uc0ac \ub300\uc5ec \uc138\ubb34\uc870\uc0ac\ub97c \ub9c9\ub294 3\ub300 \ubc29\uc5b4\uc120\uacfc \uc99d\ube59 \uccb4\ud06c\ub9ac\uc2a4\ud2b8<\/h3>\n

    IRD\ub294 \ud64d\ucf69 \ubc95\uc778\uacfc \ud55c\uad6d \ubcf8\uc0ac\u00b7\ud0c0\uad6d \uacc4\uc5f4\uc0ac \uac04 \ub300\uc5ec\uae08\uc744 \ud1b5\ud55c \uc774\uc775 \uc774\uc804\uc744 \uc815\ubc00\ud558\uac8c \ubaa8\ub2c8\ud130\ub9c1\ud569\ub2c8\ub2e4. \uc870\uc0ac \uc2dc \ube44\uc6a9 \ubd80\uc778\uc744 \ub9c9\ub294 \ud575\uc2ec \ubc29\uc5b4\uc120\uc740 \uc138 \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n

    (1) \uc815\uc0c1\uac00\uaca9 \uc6d0\uce59(Arm’s Length) \uace0\uc218<\/h4>\n

    \uacc4\uc5f4\uc0ac \uac04 \uc790\uae08 \ub300\uc5ec \uc2dc \uc774\uc790\uc728\uc744 ‘0%’\ub85c \uc124\uc815\ud558\uac70\ub098, \ubc18\ub300\ub85c \uc790\uae08\uc744 \ubab0\uc544\uc8fc\uae30 \uc704\ud574 \ud130\ubb34\ub2c8\uc5c6\uc774 \ub192\uc740 \uace0\uae08\ub9ac\ub97c \ucc45\uc815\ud558\ub294 \ud589\uc704\ub294 \ud64d\ucf69 \uc138\ubc95 \uc81c20A\uc870(\uc774\uc804\uac00\uaca9 \uaddc\uc81c)\uc5d0 \uc758\uac70\ud558\uc5ec \uc804\uc561 \uacfc\uc138 \uc870\uc815 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4. \ubc18\ub4dc\uc2dc \uad6d\uc81c \uacf5\uc778 \uae30\uc900 \uae08\ub9ac\uc5d0 \uc801\uc815 \ub9c8\uc9c4\uc744 \uac00\uc0b0\ud55c \uc2dc\uc7a5 \ud3c9\uade0 \uc815\uc0c1 \uae08\ub9ac\ub85c \uc774\uc790 \uacc4\uc57d\uc744 \uccb4\uacb0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

    (2) \uc774\uc0ac\ud68c \uacb0\uc758\ub85d + \uc601\ubb38 \uae08\uc804\uc18c\ube44\ub300\ucd9c \uacc4\uc57d\uc11c \uc6d0\ubcf8 \ubcf4\uad00<\/h4>\n

    \ub9d0\ub85c \uc8fc\uace0\ubc1b\uc740 \uc790\uae08\uc740 \uc0ac\ud6c4 \uac10\uc0ac\uc5d0\uc11c \ube44\uc6a9 \uc778\uc815\uc774 \uac70\uc758 100% \uac70\ubd80\ub429\ub2c8\ub2e4. \ub300\uc5ec \ubaa9\uc801\u00b7\uc0c1\ud658 \uc77c\uc815\u00b7\uae08\ub9ac \uc870\uac74\uc774 \uba85\uc2dc\ub41c \uc815\uc2dd \uc601\ubb38 \uacc4\uc57d\uc11c(Loan Agreement)\uc640 \uc774\ub97c \uc2b9\uc778\ud55c \uc774\uc0ac\ud68c \uacb0\uc758\ub85d\uc744 \uc6d0\ubcf8\uc73c\ub85c \uc544\uce74\uc774\ube0c\ud654\ud574\uc57c \ud569\ub2c8\ub2e4.

    (3) \uc1a1\uae08 \ud750\ub984\uc758 \ucd94\uc801\uc131 \uc720\uc9c0<\/b><\/span>
    <\/b><\/span><\/span>\uc740\ud589 \uc1a1\uae08\uc99d(Remittance Advice)\uc5d0 ‘Interest Payment on Loan’ \ub4f1 \uba85\ubaa9\uc744 \uba85\ud655\ud788 \ud45c\uae30\ud574, \uc138\ubb34\uad00\uc774 7\ub144 \ubc95\uc815 \ubcf4\uad00 \uc11c\ub958\uc640 \uc2e4\uc2dc\uac04 \ub300\uc870\ud560 \uc218 \uc788\uac8c \uad00\ub9ac\ud558\uc138\uc694.<\/span><\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t\t\t\t\t\t
    \u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\ud64d\ucf69 \uc138\ubb34 \uc0c1\ub2f4 \uc2e0\uccad<\/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
    \n\t\t\t\t\t\t\t\t\t
    \u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    [\ubb34\ub2e8\ubcf5\uc0ac \ubc0f \uc7ac\ubc30\ud3ec \uae08\uc9c0] \u24d22026 Premia TNC. All rights reserved.
    <\/b>\uc774 \ucf58\ud150\uce20\ub294 \uc800\uc791\uad8c\ubc95\uc5d0 \uc758\ud574 \ubcf4\ud638\ub429\ub2c8\ub2e4. <\/span>\uc0ac\uc804 \uc2b9\uc778 \uc5c6\uc774 \ubcf5\uc0ac, <\/span>\uc7ac\ubc30\ud3ec, 2<\/span>\ucc28 \uac00\uacf5\uc774 \uae08\uc9c0\ub418\uba70, <\/span>\uc704\ubc18 \uc2dc \ubc95\uc801 \ucc45\uc784\uc744 \ubb3c\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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":"

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