{"id":113276,"date":"2026-07-28T12:07:23","date_gmt":"2026-07-28T04:07:23","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=113276"},"modified":"2026-09-08T17:36:25","modified_gmt":"2026-09-08T09:36:25","slug":"%ed%99%8d%ec%bd%a9-%ed%9a%8c%ea%b3%84-%eb%b3%b4%ea%b3%a0-%ea%b8%b0%ec%a4%80%ec%97%90-%eb%8c%80%ed%95%9c-%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-%ed%9a%8c%ea%b3%84-%eb%b3%b4%ea%b3%a0-%ea%b8%b0%ec%a4%80%ec%97%90-%eb%8c%80%ed%95%9c-%ec%95%88%eb%82%b4\/","title":{"rendered":"\ud64d\ucf69 \ubc95\uc778 \ud68c\uacc4\uae30\uc900\uacfc \ubc95\uc815 \uac10\uc0ac \uc900\ube44 \uac00\uc774\ub4dc"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"113276\" class=\"elementor elementor-113276\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a938e3 e-flex e-con-boxed e-con e-parent\" data-id=\"9a938e3\" 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-a3a0336 elementor-widget elementor-widget-text-editor\" data-id=\"a3a0336\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69\uc740 \ub0ae\uc740 \ubc95\uc778\uc138\uc728, \ud658\uc804 \ubc0f \uacfc\uc2e4\uc1a1\uae08\uc758 \uc790\uc720, \uc9c0\ub9ac\uc801\u00b7\uae08\uc735\uc801 \uc694\ucda9\uc9c0\ub85c\uc11c\uc758 \ub6f0\uc5b4\ub09c \uc785\uc9c0 \uc870\uac74 \ub355\ubd84\uc5d0 \uc544\uc2dc\uc544 \uc804\uc5ed \ubc0f \uae00\ub85c\ubc8c \uc2dc\uc7a5 \uc9c4\ucd9c\uc744 \ubaa9\ud45c\ub85c \ud558\ub294 \ud55c\uad6d \uae30\uc5c5\uac00\uc640 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uc5ec\uc804\ud788 \uac00\uc7a5 \ub9e4\ub825\uc801\uc778 \ubc95\uc778 \uc124\ub9bd \uac70\uc810 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc131\uacf5\uc801\uc778 \ud64d\ucf69 \ubc95\uc778 \uc6b4\uc601\uc744 \uc704\ud574\uc11c\ub294 \uc124\ub9bd \ucd08\uae30 \ub2e8\uacc4\ubd80\ud130 \ud64d\ucf69\uc758 \uc5c4\uaca9\ud55c \ubc95\uc815 \ud68c\uacc4 \uae30\uc900 \ubc0f \uac10\uc0ac \ubc95\uc801 \uc758\ubb34 \uc0ac\ud56d\uc744 \ucca0\uc800\ud788 \uc219\uc9c0\ud558\uace0 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><p>\ubcf8 \uac00\uc774\ub4dc\uc5d0\uc11c\ub294 \ud64d\ucf69 \ubc95\uc778\uc774 \uc900\uc218\ud574\uc57c \ud558\ub294 \ud68c\uacc4 \ubcf4\uace0 \uae30\uc900(HKFRS\/SME-FRF)\uc758 \ud575\uc2ec \uad6c\uc870, \uae30\uc5c5 \uaddc\ubaa8\ubcc4 \uac10\uc0ac \uba74\uc81c \ubc0f \uc18c\uaddc\ubaa8 \ud68c\uc0ac \ubcf4\uace0 \uae30\uc900(Small Reporting Exemption), \ud544\uc218 \uc900\ube44 \uc11c\ub958, \uadf8\ub9ac\uace0 2026\ub144 \uae30\uc900 \ucd5c\uc2e0 \ubc95\uc815 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4(SCR, e-Filing, AEOI\/CRS) \ub300\uc751 \uc804\ub7b5\uae4c\uc9c0 \ucd1d\ub9dd\ub77c\ud558\uc5ec \uc0c1\uc138\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae82b05 elementor-widget elementor-widget-text-editor\" data-id=\"ae82b05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><div class=\"pt-box\"><a href=\"https:\/\/premiatnc.com\/kr\/%EC%9D%B8%EC%82%AC%EC%9D%B4%ED%8A%B8\/%EB%B8%94%EB%A1%9C%EA%B7%B8\/%ED%99%8D%EC%BD%A9\/%ED%99%8D%EC%BD%A9-%ED%9A%8C%EA%B3%84%EA%B8%B0%EC%A4%80-%EA%B0%9C%EC%A0%95%EC%82%AC%ED%95%AD\/\" target=\"_blank\" rel=\"noopener\">\ud83d\udc49 2026\ub144 \ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS) \ucd5c\uc2e0 \uac1c\uc815\uc0ac\ud56d<\/a><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-327dc51 elementor-widget elementor-widget-spacer\" data-id=\"327dc51\" 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-9390bd0 elementor-widget elementor-widget-heading\" data-id=\"9390bd0\" 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 \ud68c\uacc4\uae30\uc900(HKFRS)\uc758 \uac1c\uc694 \ubc0f \ub3c4\uc785 \ubc30\uacbd<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5ac4f8 elementor-widget elementor-widget-text-editor\" data-id=\"d5ac4f8\" 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 \ud68c\uacc4\uae30\uc900\uc740 \ud64d\ucf69 \ubc95\uc778\uc758 \uacbd\uc81c\uc801 \uac70\ub798, \ud22c\uc790\uc758 \uae30\ub85d\uacfc \ud3c9\uac00\uc5d0 \ub300\ud55c \ubc95\uc801 \uc9c0\uce68\uc744 \uc81c\uacf5\ud558\uba70, \uc774\ub97c \ud1b5\ud574 \ubc95\uc778 \uc7ac\ubb34\uc81c\ud45c\uc758 \ud22c\uba85\uc131\uacfc \uacf5\uc815\uc131\uc744 \uc81c\uace0\ud569\ub2c8\ub2e4.<\/p>\n<p>\ud64d\ucf69\uc740 2005\ub144 1\uc6d4\ubd80\ud130 \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc704\uc6d0\ud68c(IASB)\uc758 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS: International Financial Reporting Standards)\uc744 \uc804\uba74 \ub3c4\uc785\ud558\uc5ec \uc774\uc640 \uc2e4\uc9c8\uc801\uc73c\ub85c \ub3d9\uc77c\ud55c \ud64d\ucf69 \uc7ac\ubb34\ubcf4\uace0\uae30\uc900(HKFRS: Hong Kong Financial Reporting Standards) \uccb4\uacc4\ub97c \uc2dc\ud589\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c 2010\ub144 4\uc6d4 30\uc77c \ud64d\ucf69\uacf5\uc778\ud68c\uacc4\uc0ac\ud68c(HKICPA)\ub294 \ub300\uc911\uc5d0\uac8c \uacf5\uac1c\ub418\uc9c0 \uc54a\ub294 \ube44\uc0c1\uc7a5 \ubbfc\uac04\uae30\uc5c5\uc744 \uc704\ud574 &#8216;\ube44\uc0c1\uc7a5\uae30\uc5c5\uc6a9 \ud64d\ucf69 \uc7ac\ubb34\ubcf4\uace0\uae30\uc900(HKFRS for Private Entities)&#8217;\uc744 \uc2b9\uc778\ud558\uc5ec \uc0c1\uc7a5\uae30\uc5c5 \ub300\ube44 \uc644\ud654\ub41c \uacf5\uc2dc \uc694\uac74\uc744 \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ud588\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88105e4 elementor-widget elementor-widget-text-editor\" data-id=\"88105e4\" 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><style>.sgb{--bar:#1F3E63;--bg:#EFF3F8;--title:#16324F;--body:#2E3A45;width:100%;max-width:none;margin:0 0 1.2rem;padding:14px 20px 16px;background:var(--bg);border-left:6px solid var(--bar);font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;line-height:1.6;-webkit-font-smoothing:antialiased;box-sizing:border-box}.sgb *,.sgb *::before,.sgb *::after{box-sizing:inherit}.sgb-title{font-size:16px;font-weight:700;color:var(--title);margin:0 0 6px}.sgb-text{font-size:15px;color:var(--body);margin:0}.sgb-list{--bar:#1F3E63;--title:#16324F;--body:#2E3A45;width:100%;max-width:none;margin:0;padding:0;font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;line-height:1.7;box-sizing:border-box}.sgb-item{margin:0 0 10px;padding:12px 16px;background:#FFFFFF;border:1px solid #E1E8F0;border-left:4px solid var(--bar);border-radius:4px}.sgb-item:last-child{margin-bottom:0}.sgb-item-title{font-size:15px;font-weight:700;color:var(--title);margin:0 0 4px}.sgb-item-text{font-size:14px;color:var(--body);margin:0}<\/style><\/p><div class=\"sgb\"><p class=\"sgb-title\">\uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(HK GAAP)\uacfc \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uc758 \uc8fc\uc694 \ucc28\uc774\uc810<\/p><p class=\"sgb-text\">\ud64d\ucf69\uc5d0\uc11c \uc77c\ubc18\uc801\uc73c\ub85c \uc218\uc6a9\ub418\ub294 \ud68c\uacc4\uc6d0\uce59(HK GAAP)\uc740 \uacfc\uac70 \uaddc\uce59 \uae30\ubc18(Rule-based) \uc131\uaca9\uc774 \uac15\ud588\uc73c\ub098, \ud604\uc7ac HKFRS\ub85c \uc77c\uc6d0\ud654\ub418\uba74\uc11c \uc6d0\uce59 \uae30\ubc18(Principle-based) \ud68c\uacc4 \uccb4\uacc4\ub85c \uc815\ub9bd\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p><\/div><div class=\"sgb-list\"><div class=\"sgb-item\"><p class=\"sgb-item-title\">\uc6d0\uce59 \uae30\ubc18 vs \uaddc\uce59 \uae30\ubc18<\/p><p class=\"sgb-item-text\">HK GAAP \ubc0f \uae30\uc874 \uaddc\uc815 \uc911\uc2ec \uccb4\uacc4\uac00 \uac1c\ubcc4 \uac70\ub798\uc5d0 \ub300\ud55c \uc138\ubd80 \ud68c\uacc4 \ucc98\ub9ac \uaddc\uce59\uc744 \uc81c\uacf5\ud558\ub294 \ubc18\uba74, \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS\/HKFRS)\uc740 \ud569\ub9ac\uc801\uc778 \ud68c\uacc4 \ud310\ub2e8\uc744 \uc704\ud55c \uc6d0\uce59\ub9cc\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/p><\/div><div class=\"sgb-item\"><p class=\"sgb-item-title\">\uc7ac\uace0\uc790\uc0b0 \ud3c9\uac00 \ubc29\ubc95\uc758 \ucc28\uc774<\/p><p class=\"sgb-item-text\">\ubbf8\uad6d GAAP \ub4f1 \uc77c\ubd80 \ud68c\uacc4 \uccb4\uacc4\uc640 \ub2ec\ub9ac, HKFRS(IFRS) \uccb4\uacc4\uc5d0\uc11c\ub294 \uc7ac\uace0\uc790\uc0b0 \ud3c9\uac00 \uc2dc \ud6c4\uc785\uc120\ucd9c\ubc95(LIFO: Last-In, First-Out)\uc744 \uc5c4\uaca9\ud788 \uae08\uc9c0\ud558\uba70, \uc120\uc785\uc120\ucd9c\ubc95(FIFO) \ub610\ub294 \uc774\ub3d9\ud3c9\uade0\ubc95\ub9cc\uc744 \ud5c8\uc6a9\ud569\ub2c8\ub2e4.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b4f867 elementor-widget elementor-widget-spacer\" data-id=\"5b4f867\" 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-e5d3e7a elementor-widget elementor-widget-button\" data-id=\"e5d3e7a\" 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=\"https:\/\/premiatnc.channel.io\/home\" 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-d59a6e5 elementor-widget elementor-widget-spacer\" data-id=\"d59a6e5\" 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-2b2e28b elementor-widget elementor-widget-heading\" data-id=\"2b2e28b\" 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 \ud68c\uacc4 \ubcf4\uace0 \uae30\uc900 \uac1c\uc694 \ubc0f \uae30\ubcf8 \uc6d0\uce59 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09925d3 elementor-widget elementor-widget-text-editor\" data-id=\"09925d3\" 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 \ub0b4 \uc124\ub9bd\ub41c \ubaa8\ub4e0 \ubc95\uc778\uc740 \ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(Hong Kong Institute of Certified Public Accountants, \uc774\ud558 &#8216;HKICPA&#8217;)\uac00 \uc81c\uc815\ud558\uace0 \uad00\ub9ac\ud558\ub294 \ud64d\ucf69 \ud68c\uacc4 \ubcf4\uace0 \uae30\uc900(Hong Kong Financial Reporting Standards, \uc774\ud558 &#8216;HKFRS&#8217;)\uc744 \uc5c4\uaca9\ud788 \uc801\uc6a9\ubc1b\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75ddd85 elementor-widget elementor-widget-text-editor\" data-id=\"75ddd85\" 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><style><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span>.sgb{--bar:#1F3E63;--bg:#EFF3F8;--title:#16324F;--body:#2E3A45;width:100%;max-width:none;margin:0 0 1.2rem;padding:14px 20px 16px;background:var(--bg);border-left:6px solid var(--bar);font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;line-height:1.65;-webkit-font-smoothing:antialiased;box-sizing:border-box}.sgb *,.sgb *::before,.sgb *::after{box-sizing:inherit}.sgb-title{font-size:16px;font-weight:700;color:var(--title);margin:0 0 6px}.sgb-text{font-size:15px;color:var(--body);margin:0}.sgb-heading{font-size:17px;font-weight:700;color:#16324F;margin:0 0 12px;font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Malgun Gothic\",\"Noto Sans KR\",sans-serif}.sgb-heading.mt{margin-top:2.4rem}.sgb-list{margin:0 0 1.2rem;padding:0;font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;box-sizing:border-box}.sgb-item{margin:0 0 10px;padding:12px 16px;background:#FFFFFF;border:1px solid #E1E8F0;border-left:4px solid #1F3E63;border-radius:4px}.sgb-item:last-child{margin-bottom:0}.sgb-item-title{font-size:15px;font-weight:700;color:#16324F;margin:0 0 4px}.sgb-item-text{font-size:14px;color:#2E3A45;margin:0;line-height:1.6}<\/style><\/p><p class=\"sgb-heading\">\uc8fc\uc694 \ubaa9\uc801 \ubc0f \ud2b9\uc9d5<\/p><div class=\"sgb\"><p class=\"sgb-text\">HKFRS\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uacfc \uc644\uc804\ud788 \ud1b5\ud569\ub41c \ud45c\uc900 \ud68c\uacc4 \uccb4\uacc4\ub85c\uc11c, \uc8fc\uc694 \ubaa9\uc801\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p><\/div><div class=\"sgb-list\"><div class=\"sgb-item\"><p class=\"sgb-item-title\">\uacf5\uc815\uc131\uacfc \ud22c\uba85\uc131<\/p><p class=\"sgb-item-text\">\uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc758 \uacf5\uc815\uc131, \ud22c\uba85\uc131 \ubc0f \ube44\uad50 \uac00\ub2a5\uc131 \ubcf4\uc7a5<\/p><\/div><div class=\"sgb-item\"><p class=\"sgb-item-title\">\uc758\uc0ac\uacb0\uc815 \uc2e0\ub8b0\uc131 \ud655\ubcf4<\/p><p class=\"sgb-item-text\">\ubc95\uc778 \uc7ac\ubb34 \uae30\ub85d\uc744 \ud45c\uc900\ud654\ud558\uc5ec \uc8fc\uc8fc, \uae08\uc735\uae30\uad00, \uac10\uc0ac\uc778, \ud22c\uc790\uc790\uac00 \ubc95\uc778\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\uc640 \uacbd\uc601 \uc131\uacfc\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub3c4\ub85d \uc9c0\uc6d0<\/p><\/div><div class=\"sgb-item\"><p class=\"sgb-item-title\">\ubc95\uc801 \ucc45\ubb34 \uc774\ud589<\/p><p class=\"sgb-item-text\">\ud64d\ucf69 \ud68c\uc0ac\uc870\ub840(Companies Ordinance, Cap. 622) \ubc0f \uc138\ubb34\uc870\ub840(Inland Revenue Ordinance, Cap. 112) \uc900\uc218<\/p><\/div><\/div><p class=\"sgb-heading mt\">HKFRS \ud45c\uc900 \uae30\uc900 \uc900\uc218\uac00 \ud544\uc218\uc801\uc778 \ub300\uc0c1<\/p><div class=\"sgb\"><p class=\"sgb-text\">\ud64d\ucf69 \ud68c\uc0ac\uc870\ub840(Cap. 622) \uc81c379\uc870 \ubc0f \uc81c380\uc870\uc5d0 \ub530\ub77c \ud64d\ucf69\uc5d0 \ub4f1\ub85d\ub41c \ubaa8\ub4e0 \ube44\uacf5\uac1c \uc720\ud55c\ucc45\uc784\ud68c\uc0ac(Private Limited Companies), \uac1c\uc778 \uc0ac\uc5c5\uc790, \ud30c\ud2b8\ub108\uc2ed \ubc0f \uc678\uad6d \ubc95\uc778\uc758 \ud64d\ucf69 \uc9c0\uc0ac\ub294 \uc608\uc678 \uc5c6\uc774 \ud45c\uc900\ud654\ub41c \ud68c\uacc4 \uae30\uc900\uc5d0 \ub530\ub77c \uc7a5\ubd80\ub97c \uc791\uc131\ud558\uace0 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18e00d8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"18e00d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ffea1d elementor-widget elementor-widget-heading\" data-id=\"4ffea1d\" 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 \ud68c\uacc4\uae30\uc900\uc758 \ud575\uc2ec \uc6d0\uce59: \ubc1c\uc0dd\uc8fc\uc758 \ud68c\uacc4 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b270ba elementor-widget elementor-widget-text-editor\" data-id=\"7b270ba\" 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 \ud68c\uc0ac\ubc95 \ubc0f \ud68c\uacc4\uae30\uc900\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \ud64d\ucf69 \ubc95\uc778\uc740 &#8216;\ubc1c\uc0dd\uc8fc\uc758 \ud68c\uacc4(Accrual-Based Accounting)&#8217; \uc6d0\uce59\uc5d0 \ub530\ub77c \uc7a5\ubd80\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. <\/p>\n<ul>\n<li><strong>\ubc1c\uc0dd\uc8fc\uc758\uc758 \uac1c\ub150:<\/strong> \ud604\uae08\uc758 \uc2e4\uc81c \uc218\ucde8\ub098 \uc9c0\uae09 \uc2dc\uc810\uacfc \uad00\uacc4\uc5c6\uc774, \uac70\ub798\ub098 \uc0ac\uac74\uc774 \uc2e4\uc81c\ub85c \ubc1c\uc0dd\ud55c \uae30\uac04\uc5d0 \uc218\uc775\uacfc \ube44\uc6a9\uc744 \uc778\uc2dd\ud558\ub294 \ubc29\uc2dd\uc785\ub2c8\ub2e4.<\/li>\n<li><strong>\ube44\uc988\ub2c8\uc2a4\uc801 \ud6a8\uacfc:<\/strong> \ubc1c\uc0dd\uc8fc\uc758 \uae30\ubc18\uc758 \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub294 \ubc95\uc778\uc758 \uc2e4\uc81c \uc7ac\ubb34 \uc0c1\ud0dc\uc640 \ud5a5\ud6c4 \uc790\uae08 \ud750\ub984, \uc608\uc0c1 \uc218\uc775\uc131\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc5ec \uc8fc\uc8fc, \uae08\uc735\uae30\uad00, \uc138\ubb34\uad6d(IRD) \ub4f1 \uc774\ud574\uad00\uacc4\uc790\uc5d0\uac8c \ub192\uc740 \uc2e0\ub8b0\uc131\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-006162a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"006162a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34e14fc elementor-widget elementor-widget-heading\" data-id=\"34e14fc\" 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 \ud68c\uacc4\uae30\uc900(HKFRS)\uc758 \uad6c\uccb4\uc801 \ubd84\ub958 \ubc0f \uc801\uc6a9 \ub300\uc0c1 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edc64a0 elementor-widget elementor-widget-text-editor\" data-id=\"edc64a0\" 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\uacf5\uc778\ud68c\uacc4\uc0ac\ud68c(HKICPA) \uc9c0\uce68\uc5d0 \ub530\ub974\uba74 \ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)\uc740 \ubaa8\ub4e0 \ubc95\uc778\uc758 \uc5f0\uac04 \uc7ac\ubb34 \ubcf4\uace0 \ubc0f \ub2e4\uc591\ud55c \ud615\ud0dc\uc758 \ud22c\uc790 \ubcf4\uace0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub2e8, \ud68c\uacc4 \ubcf4\uace0\uc758 \ubaa9\uc801\uc0c1 \uc77c\ubc18 \ub300\uc911\uc744 \ud3ec\ud568\ud55c \uc8fc\uc694 \uc815\ubcf4 \uc774\uc6a9\uc790\uc758 \uc694\uad6c\ub97c \ucda9\uc871\ud558\uae30 \uc704\ud574 \ub300\ubd80\ubd84\uc758 \uacf5\uc2dc \ubaa9\uc801 \ud68c\uacc4 \uae30\ub85d\uc5d0 HKFRS\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p><p>\ud64d\ucf69 \ud68c\uacc4\uae30\uc900\uc740 \ucd1d 41\uac1c\uc758 \ud68c\uacc4 \uac00\uc774\ub4dc\ub77c\uc778, 15\uac1c\uc758 \uc7ac\ubb34 \ubcf4\uace0\uae30\uc900 \ubc0f \ud45c\uc900 \uac1c\ub150\uccb4\uacc4\ub85c \uad6c\uc131\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc8fc\uc694 \ub0b4\uc6a9\uc73c\ub85c\ub294 \uc7ac\ubb34\uc81c\ud45c \ud45c\uc2dc\uc758 \uc77c\ubc18\uc801 \uc694\uad6c\uc0ac\ud56d, \uc7ac\uace0\uc790\uc0b0\uc758 \ud3c9\uac00 \ubc0f \ucc98\ub9ac \ubc29\uc2dd, \ud2b9\uc815 \uac70\ub798 \uc720\ud615\ubcc4 \uc218\uc775 \uc778\uc2dd \uae30\uc900 \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4d544a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b4d544a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d56cf2 elementor-widget elementor-widget-heading\" data-id=\"5d56cf2\" 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\">\uae30\uc5c5 \uaddc\ubaa8\ubcc4 \ud68c\uacc4 \ubcf4\uace0 \uae30\uc900 \uad6c\ubd84 \ubc0f \uc18c\uaddc\ubaa8 \ud68c\uc0ac \ubcf4\uace0 \uba74\uc81c \ud61c\ud0dd <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3df1630 elementor-widget elementor-widget-text-editor\" data-id=\"3df1630\" 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>\ubaa8\ub4e0 \uae30\uc5c5\uc774 \ubcf5\uc7a1\ud558\uace0 \ubc29\ub300\ud55c \uc804\uccb4 HKFRS(Full HKFRS)\ub97c \uc801\uc6a9\ud574\uc57c \ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ud64d\ucf69 \ubc95\ub960\uc740 \uc911\uc18c\uae30\uc5c5\uc758 \ud589\uc815\uc801\u00b7\uc7ac\uc815\uc801 \ubd80\ub2f4\uc744 \uc644\ud654\ud558\uae30 \uc704\ud574 \uc18c\uaddc\ubaa8 \ube44\uacf5\uac1c \ud68c\uc0ac \ubc0f \uadf8\ub8f9\uc5d0 \ub300\ud574 &#8216;\uc911\uc18c\uae30\uc5c5 \uc7ac\ubb34\ubcf4\uace0 \uae30\uc900(SME-FRF &amp; SME-FRS)&#8217; \uc801\uc6a9 \ud61c\ud0dd\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p><p>\ud64d\ucf69 \ud68c\uc0ac\uc870\ub840(Cap. 622) Schedule 11 \ubc0f Section 359\uc5d0 \uaddc\uc815\ub41c \uc18c\uaddc\ubaa8 \ubcf4\uace0 \uba74\uc81c \uc694\uac74(Small Reporting Exemption)\uc758 \uc790\uaca9 \uae30\uc900\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82360d5 elementor-widget elementor-widget-text-editor\" data-id=\"82360d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div style=\"max-width:820px;margin:0 auto;font-family:'Pretendard',-apple-system,BlinkMacSystemFont,'Malgun Gothic','Noto Sans KR',sans-serif;overflow-x:auto;\">\n<table style=\"width:100%;border-collapse:collapse;font-size:14px;min-width:640px;\">\n<thead>\n<tr>\n<th style=\"background:#1F2E4D;color:#ffffff;text-align:left;font-weight:700;padding:13px 16px;\">\uae30\uc5c5 \uad6c\ubd84<br><span style=\"font-weight:400;font-size:12px;opacity:.85;\">(Company Category)<\/span><\/th>\n<th style=\"background:#1F2E4D;color:#ffffff;text-align:left;font-weight:700;padding:13px 16px;\">\uc5f0\uac04 \ub9e4\ucd9c\uc561 \uae30\uc900<br><span style=\"font-weight:400;font-size:12px;opacity:.85;\">(Annual Revenue)<\/span><\/th>\n<th style=\"background:#1F2E4D;color:#ffffff;text-align:left;font-weight:700;padding:13px 16px;\">\ucd1d \uc790\uc0b0 \uac00\uce58 \uae30\uc900<br><span style=\"font-weight:400;font-size:12px;opacity:.85;\">(Total Assets)<\/span><\/th>\n<th style=\"background:#1F2E4D;color:#ffffff;text-align:left;font-weight:700;padding:13px 16px;\">\uc0c1\uc2dc \uc784\uc9c1\uc6d0 \uc218<br><span style=\"font-weight:400;font-size:12px;opacity:.85;\">(Employees)<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background:#F3F4F6;\">\n<td style=\"padding:13px 16px;color:#2E3A45;font-weight:600;\">\uc18c\uaddc\ubaa8 \ube44\uacf5\uac1c \ud68c\uc0ac<br><span style=\"font-weight:400;font-size:12.5px;color:#6B7280;\">(Small Private Company)<\/span><\/td>\n<td style=\"padding:13px 16px;color:#2E3A45;\">HKD 1\uc5b5 \uc774\ud558<br><span style=\"font-size:12.5px;color:#6B7280;\">(\uc57d 170\uc5b5 \uc6d0)<\/span><\/td>\n<td style=\"padding:13px 16px;color:#2E3A45;\">HKD 1\uc5b5 \uc774\ud558<br><span style=\"font-size:12.5px;color:#6B7280;\">(\uc57d 170\uc5b5 \uc6d0)<\/span><\/td>\n<td style=\"padding:13px 16px;color:#2E3A45;\">100\uba85 \uc774\ud558<\/td>\n<\/tr>\n<tr style=\"background:#FBFBFC;\">\n<td style=\"padding:13px 16px;color:#2E3A45;font-weight:600;\">\uc18c\uaddc\ubaa8 \ubcf4\uc99d\uc720\ud55c\ud68c\uc0ac<br><span style=\"font-weight:400;font-size:12.5px;color:#6B7280;\">(Small Guarantee Company)<\/span><\/td>\n<td style=\"padding:13px 16px;color:#2E3A45;\">HKD 2,500\ub9cc \uc774\ud558<br><span style=\"font-size:12.5px;color:#6B7280;\">(\uc57d 42\uc5b5 \uc6d0)<\/span><\/td>\n<td style=\"padding:13px 16px;color:#2E3A45;\">\ud574\ub2f9 \uc5c6\uc74c<\/td>\n<td style=\"padding:13px 16px;color:#2E3A45;\">25\uba85 \uc774\ud558<\/td>\n<\/tr>\n<tr style=\"background:#F3F4F6;\">\n<td style=\"padding:13px 16px;color:#2E3A45;font-weight:600;\">\ub300\ud615 \uc801\uaca9 \ube44\uacf5\uac1c \ud68c\uc0ac<br><span style=\"font-weight:400;font-size:12.5px;color:#6B7280;\">(Larger Eligible Private Company)<\/span><\/td>\n<td style=\"padding:13px 16px;color:#2E3A45;\">HKD 2\uc5b5 \uc774\ud558<br><span style=\"font-size:12.5px;color:#6B7280;\">(\uc57d 340\uc5b5 \uc6d0)<\/span><\/td>\n<td style=\"padding:13px 16px;color:#2E3A45;\">HKD 2\uc5b5 \uc774\ud558<br><span style=\"font-size:12.5px;color:#6B7280;\">(\uc57d 340\uc5b5 \uc6d0)<\/span><\/td>\n<td style=\"padding:13px 16px;color:#2E3A45;\">100\uba85 \uc774\ud558<br><span style=\"font-size:12.5px;color:#B03A2E;\">(\uc8fc\uc8fc 75% \ub3d9\uc758 \ud544\uc694)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bca43cf elementor-widget elementor-widget-text-editor\" data-id=\"bca43cf\" 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>\uc704 \uc870\uac74 \uc911 \uc5f0\uc18d\ub41c 2\uac1c \ud68c\uacc4\uc5f0\ub3c4 \ub3d9\uc548 3\uac00\uc9c0 \uc694\uac74 \uc911 2\uac00\uc9c0 \uc774\uc0c1\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uae30\uc5c5\uc740 SME-FRF &amp; SME-FRS\ub97c \uc801\uc6a9\ud558\uc5ec \ud68c\uacc4 \uc791\uc131 \ubc0f \uac10\uc0ac\ub97c \uc9c4\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc790\ubcf8\ubcc0\ub3d9\ud45c \ubc0f \ud604\uae08\ud750\ub984\ud45c \uc791\uc131 \uc758\ubb34\uac00 \uba74\uc81c\ub418\uace0 \uacf5\uc2dc \ud56d\ubaa9\uc774 \ub300\ud3ed \uac04\uc18c\ud654\ub429\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25d875e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"25d875e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88aafde elementor-widget elementor-widget-heading\" data-id=\"88aafde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ubc95\uc815 \ud68c\uacc4 \uac10\uc0ac(Statutory Audit) \uc9c4\ud589\uc744 \uc704\ud55c \ud544\uc218 \uc81c\ucd9c \uc11c\ub958 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1389896 elementor-widget elementor-widget-text-editor\" data-id=\"1389896\" 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 \ud68c\uc0ac\uc870\ub840(Cap. 622) \uc81c405\uc870\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \ud64d\ucf69 \ubc95\uc778\uc740 \ub9e4\ucd9c \ubc1c\uc0dd \uc5ec\ubd80\uc640 \uc0c1\uad00\uc5c6\uc774 \ub9e4\ub144 HKICPA\uc5d0 \ub4f1\ub85d\ub41c \ub3c5\ub9bd\ub41c \uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\ub85c\ubd80\ud130 \ubc95\uc815 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\ub97c \uc704\ud574 \uc900\ube44\ud574\uc57c \ud560 \ud575\uc2ec \uc11c\ub958\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9594775 elementor-widget elementor-widget-text-editor\" data-id=\"9594775\" 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><style>.sgb-list{margin:0;padding:0;font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;box-sizing:border-box;line-height:1.6}.sgb-list *{box-sizing:border-box}.sgb-item{display:flex;gap:14px;margin:0 0 10px;padding:14px 16px;background:#FFFFFF;border:1px solid #E1E8F0;border-left:4px solid #1F3E63;border-radius:4px}.sgb-item:last-child{margin-bottom:0}.sgb-num{flex-shrink:0;width:26px;height:26px;border-radius:6px;background:#1F3E63;color:#fff;font-size:14px;font-weight:700;display:flex;align-items:center;justify-content:center}.sgb-item-title{font-size:15px;font-weight:700;color:#16324F;margin:0 0 4px}.sgb-item-text{font-size:14px;color:#2E3A45;margin:0;line-height:1.6}<\/style><\/p>\n<div class=\"sgb-list\">\n<div class=\"sgb-item\">\n<div class=\"sgb-num\">1<\/div>\n<div>\n<p class=\"sgb-item-title\">\uc7ac\ubb34\uc0c1\ud0dc\ud45c (Statement of Financial Position)<\/p>\n<p class=\"sgb-item-text\">\ud574\ub2f9 \ud68c\uacc4\uc5f0\ub3c4 \uae30\uc900 \uc790\uc0b0, \ubd80\ucc44, \uc790\ubcf8 \uc0c1\ud0dc\ub97c \uae30\ub85d\ud55c \uc7ac\ubb34\uc0c1\ud0dc\ud45c<\/p>\n<\/div>\n<\/div>\n<div class=\"sgb-item\">\n<div class=\"sgb-num\">2<\/div>\n<div>\n<p class=\"sgb-item-title\">\ud3ec\uad04\uc190\uc775\uacc4\uc0b0\uc11c (Statement of Profit or Loss and Other Comprehensive Income)<\/p>\n<p class=\"sgb-item-text\">\ud574\ub2f9 \ud68c\uacc4\uc5f0\ub3c4\uc758 \ub9e4\ucd9c, \ube44\uc6a9, \uc601\uc5c5\uc774\uc775 \ubc0f \uc21c\uc774\uc775 \ub0b4\uc5ed<\/p>\n<\/div>\n<\/div>\n<div class=\"sgb-item\">\n<div class=\"sgb-num\">3<\/div>\n<div>\n<p class=\"sgb-item-title\">\uc790\ubcf8\ubcc0\ub3d9\ud45c (Statement of Changes in Equity)<\/p>\n<p class=\"sgb-item-text\">\uc18c\uaddc\ubaa8 \uba74\uc81c \ubc95\uc778\uc744 \uc81c\uc678\ud55c \uc77c\ubc18 \ubc95\uc778\uc758 \uc790\ubcf8 \ubcc0\ub3d9 \ub0b4\uc5ed<\/p>\n<\/div>\n<\/div>\n<div class=\"sgb-item\">\n<div class=\"sgb-num\">4<\/div>\n<div>\n<p class=\"sgb-item-title\">\ud604\uae08\ud750\ub984\ud45c (Statement of Cash Flows)<\/p>\n<p class=\"sgb-item-text\">\uc18c\uaddc\ubaa8 \uba74\uc81c \ubc95\uc778\uc744 \uc81c\uc678\ud55c \uc77c\ubc18 \ubc95\uc778\uc758 \uc601\uc5c5, \ud22c\uc790, \uc7ac\ubb34\ud65c\ub3d9 \ud604\uae08 \ud750\ub984 \ub0b4\uc5ed<\/p>\n<\/div>\n<\/div>\n<div class=\"sgb-item\">\n<div class=\"sgb-num\">5<\/div>\n<div>\n<p class=\"sgb-item-title\">\ud68c\uc0ac \uc6b4\uc601 \uad00\ub828 \uc6d0\ubcf8 \uac70\ub798 \uc99d\ube59 \uc790\ub8cc (Supporting Documents)<\/p>\n<p class=\"sgb-item-text\">\uc740\ud589 \uc785\ucd9c\uae08 \uac70\ub798 \ub0b4\uc5ed\uc11c(Bank Statements), \ub9e4\ucd9c\/\ub9e4\uc785 \uc778\ubcf4\uc774\uc2a4 \ubc0f \uc218\uc8fc\uc11c, \uacc4\uc57d\uc11c(Sales\/Purchase Contracts), \ubb3c\ub958 \ubc0f \ud1b5\uad00 \uc11c\ub958, \uc784\ub300\ucc28 \uacc4\uc57d\uc11c, \uc778\uac74\ube44 \uc9c0\uae09 \uc99d\ube59 \ub4f1<\/p>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cffa2b5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"cffa2b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f0dcb4 elementor-widget elementor-widget-heading\" data-id=\"1f0dcb4\" 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\uc774 \ubc18\ub4dc\uc2dc \uc900\uc218\ud574\uc57c \ud560 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ubc0f \uaddc\uc81c \ub300\uc751 \uaddc\uc815 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e0e459 elementor-widget elementor-widget-text-editor\" data-id=\"9e0e459\" 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 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uace0 \uc6b4\uc601\ud558\ub294 \ud55c\uad6d \uc0ac\uc5c5\uac00\ub294 \ub2e8\uc21c\ud788 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \uac10\uc0ac\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0, \ud64d\ucf69 \uc815\ubd80 \ubc0f \uc138\ubb34\uad6d(IRD), \uae30\uc5c5\ub4f1\ub85d\uc18c(CR)\uac00 \uc694\uad6c\ud558\ub294 \uc8fc\uc694 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ud56d\ubaa9\uc744 \uc801\uc2dc\uc5d0 \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3870b38 elementor-widget elementor-widget-text-editor\" data-id=\"3870b38\" 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><style>.sgb{--bar:#1F3E63;--bg:#EFF3F8;--title:#16324F;--body:#2E3A45;width:100%;max-width:none;margin:0 0 1.2rem;padding:14px 20px 16px;background:var(--bg);border-left:6px solid var(--bar);font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;line-height:1.65;-webkit-font-smoothing:antialiased;box-sizing:border-box}.sgb *,.sgb *::before,.sgb *::after{box-sizing:inherit}.sgb-title{font-size:16px;font-weight:700;color:var(--title);margin:0 0 6px}.sgb-text{font-size:15px;color:var(--body);margin:0}.sgb-hl{color:#B03A2E;font-weight:700}<\/style><\/p>\n<div class=\"sgb\">\n<p class=\"sgb-title\">\uac00. \uc8fc\uc694 \uc9c0\ubc30\uc790 \uba85\ubd80 (SCR) \uc791\uc131 \ubc0f \uad00\ub9ac \uc758\ubb34<\/p>\n<p class=\"sgb-text\">\ud64d\ucf69 \ud68c\uc0ac\uc870\ub840 \uc81c12A\uc870\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \ud64d\ucf69 \ube44\uacf5\uac1c \ud68c\uc0ac\ub294 \ubc95\uc778\uc758 \uc2e4\uc9c8\uc801 \uc9c0\ubc30\uc790(25% \ucd08\uacfc \uc9c0\ubd84 \ubcf4\uc720\uc790 \ub610\ub294 \uc2e4\uc9c8\uc801 \ud1b5\uc81c\uad8c\uc744 \uac00\uc9c4 \uac1c\uc778\/\ubc95\uc778)\ub97c \ud30c\uc545\ud558\uc5ec &#8216;\uc8fc\uc694 \uc9c0\ubc30\uc790 \uba85\ubd80(Significant Controllers Register, SCR)&#8217;\ub97c \uc791\uc131\ud558\uace0 \ubc95\uc778 \ub4f1\ub85d \uc8fc\uc18c\uc9c0 \ub610\ub294 \uc9c0\uc815\ub41c \uc7a5\uc18c\uc5d0 \uc0c1\uc2dc \ube44\uce58\ud574\uc57c \ud569\ub2c8\ub2e4. \ubbf8\uc774\ud589 \uc2dc \ucd5c\uace0 <span class=\"sgb-hl\">HKD 25,000\uc758 \ubc8c\uae08 \ubc0f \uc77c\uc77c \ubc8c\uae08<\/span>\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"sgb\">\n<p class=\"sgb-title\">\ub098. \uc138\ubb34\uad6d(IRD) \uc774\uc775\uc138 \uc2e0\uace0\uc11c(PTR) \uc81c\ucd9c \ubc0f \ubc95\uc815 \uae30\ud55c<\/p>\n<p class=\"sgb-text\">\ud64d\ucf69 \ubc95\uc778\uc740 \ub9e4\ub144 \uc138\ubb34\uad6d(IRD)\uc73c\ub85c\ubd80\ud130 \uc774\uc775\uc138 \uc2e0\uace0\uc11c(Profits Tax Return, PTR)\ub97c \uc218\ub839\ud558\uba70, \uac10\uc0ac\ub97c \uc644\ub8cc\ud55c \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc138\ubb34\uc870\uc815\uacc4\uc0b0\uc11c(Tax Computation)\ub97c \ucca8\ubd80\ud558\uc5ec \ubc95\uc815 \uae30\ud55c \ub0b4 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2e0\uaddc \uc124\ub9bd \ubc95\uc778\uc740 \uc124\ub9bd\uc77c\ub85c\ubd80\ud130 18\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uccab PTR\uc744 \uc218\ub839\ud558\uba70, \ubc1c\ud589\uc77c\ub85c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"sgb\">\n<p class=\"sgb-title\">\ub2e4. \uae08\uc735\uc815\ubcf4 \uc790\ub3d9\uad50\ud658(AEOI \/ CRS) \ubc0f \uc2e4\uc9c8 \uac70\uc8fc\uc9c0 \uc99d\uba85<\/p>\n<p class=\"sgb-text\">\ud64d\ucf69\uc740 \ub2e4\uc790\uac04 \uae08\uc735\uc815\ubcf4 \uc790\ub3d9\uad50\ud658 \ud611\uc815(CRS) \uccb4\uacb0\uad6d\uc73c\ub85c\uc11c, \ud64d\ucf69 \ub0b4 \uae08\uc735\uae30\uad00\uc740 \uacc4\uc88c \ubcf4\uc720\uc790\uc758 \uc870\uc138 \uac70\uc8fc\uc9c0 \uc815\ubcf4\ub97c \ub9e4\ub144 \uc218\uc9d1\ud558\uc5ec \ud574\ub2f9\uad6d \uc138\ubb34\ub2f9\uad6d\uc5d0 \ubcf4\uace0\ud569\ub2c8\ub2e4. \ud55c\uad6d \uc0ac\uc5c5\uac00\ub294 \ud64d\ucf69 \ubc95\uc778\uc758 \uc870\uc138 \uac70\uc8fc\uc790 \uc2e0\ubd84(Tax Residency) \ubc0f \uc2e4\uc9c8 \uacbd\uc81c\uc801 \ud65c\ub3d9(Economic Substance) \uc694\uac74\uc744 \uc815\uad50\ud558\uac8c \uad00\ub9ac\ud558\uc5ec \uc774\uc911\uacfc\uc138 \ubc0f \ubd88\uc774\uc775\uc744 \uc608\ubc29\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"sgb\">\n<p class=\"sgb-title\">\ub77c. \uae30\uc5c5\ub4f1\ub85d\uc18c(CR) \uc5f0\ub840\ubcf4\uace0\uc11c(Annual Return, NAR1) \uc81c\ucd9c<\/p>\n<p class=\"sgb-text\">\ubaa8\ub4e0 \ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac(Private Limited Company)\ub294 \ubc95\uc778 \uc124\ub9bd \uc644\ub8cc\uc77c(Anniversary Date)\ub85c\ubd80\ud130 42\uc77c \uc774\ub0b4\uc5d0 \uc784\uc6d0, \uc8fc\uc8fc, \uc8fc\uc2dd \ubc1c\ud589 \ub0b4\uc5ed \ub4f1\uc758 \ubcc0\ub3d9 \uc0ac\ud56d\uc744 \ub2f4\uc740 \uc5f0\ub840\ubcf4\uace0\uc11c(Form NAR1)\ub97c \uc791\uc131\ud558\uc5ec \uae30\uc5c5\ub4f1\ub85d\uc18c(CR)\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\ud55c \ucd08\uacfc \uc2dc \uacbd\uacfc \uae30\uac04\uc5d0 \ub530\ub77c \ucd5c\ub300 <span class=\"sgb-hl\">HKD 3,480\uc758 \uacfc\ud0dc\ub8cc<\/span>\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9085da elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f9085da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b190ab6 elementor-widget elementor-widget-heading\" data-id=\"b190ab6\" 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\">\ubc95\uc815 \ud68c\uacc4 \uae30\uc900 \uc704\ubc18 \uc2dc \ubc95\uc801 \ubd88\uc774\uc775 \ubc0f \uc81c\uc7ac \uc870\uce58 <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5705cfc elementor-widget elementor-widget-text-editor\" data-id=\"5705cfc\" 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 \ud68c\uc0ac\uc870\ub840 \ubc0f \uc138\ubb34\uc870\ub840\uc5d0 \uba85\uc2dc\ub41c \ud68c\uacc4 \uae30\ub85d \ubcf4\uad00 \ubc0f \uac10\uc0ac \uc81c\ucd9c \uc758\ubb34\ub97c \uc704\ubc18\ud560 \uacbd\uc6b0, \ubc95\uc778 \ubc0f \uc774\uc0ac(Director) \uac1c\uc778\uc5d0\uac8c \uac15\ub825\ud55c \ubc95\uc801 \uc81c\uc7ac\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-484d4ea elementor-widget elementor-widget-text-editor\" data-id=\"484d4ea\" 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><style>.sgb{--bar:#1F3E63;--bg:#EFF3F8;--title:#16324F;--body:#2E3A45;width:100%;max-width:none;margin:0 0 1.2rem;padding:14px 20px 16px;background:var(--bg);border-left:6px solid var(--bar);font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;line-height:1.65;-webkit-font-smoothing:antialiased;box-sizing:border-box}.sgb *,.sgb *::before,.sgb *::after{box-sizing:inherit}.sgb-title{font-size:16px;font-weight:700;color:var(--title);margin:0 0 6px}.sgb-text{font-size:15px;color:var(--body);margin:0}.sgb-hl{color:#B03A2E;font-weight:700}<\/style><\/p>\n<div class=\"sgb\">\n<p class=\"sgb-title\">\ud68c\uacc4 \uc7a5\ubd80 \ubcf4\uad00 \uc758\ubb34 \uc704\ubc18 (7\ub144 \ubcf4\uc874 \uaddc\uc815)<\/p>\n<p class=\"sgb-text\">\ud64d\ucf69 \ud68c\uc0ac\uc870\ub840 \uc81c377\uc870\uc5d0 \ub530\ub77c \ud68c\uc0ac\ub294 \ubaa8\ub4e0 \uac70\ub798 \ub0b4\uc5ed\uc744 \uc99d\ube59\ud558\ub294 \ud68c\uacc4 \uc7a5\ubd80\ub97c \ucd5c\uc18c 7\ub144\uac04 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \uc774\ud589\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ucd5c\ub300 <span class=\"sgb-hl\">HKD 300,000\uc758 \ubc8c\uae08 \ubc0f 1\ub144 \uc774\ud558\uc758 \uc784\uc5ed\uc6d0 \uc9d5\uc5ed\ud615<\/span>\uc5d0 \ucc98\ud574\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"sgb\">\n<p class=\"sgb-title\">\uac10\uc0ac \ubcf4\uace0\uc11c \ubc0f \uc138\ubb34 \uc2e0\uace0 \uc9c0\uc5f0 \uc2dc \uc81c\uc7ac<\/p>\n<p class=\"sgb-text\">\uc815\ud574\uc9c4 \uae30\ud55c \ub0b4\uc5d0 \uac10\uc0ac\ub41c \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc774\uc775\uc138 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc138\ubb34\uad6d(IRD)\uc740 \uc989\uc2dc <span class=\"sgb-hl\">\uacfc\ud0dc\ub8cc \ucd9c\ub450 \uba85\ub839(Summons)<\/span>\uc744 \ubc1c\uc1a1\ud558\uba70, \ucd94\uc815 \uacfc\uc138(Estimated Assessment)\ub97c \ud1b5\ud574 \uacfc\ub3c4\ud55c \uc138\uc561\uc744 \ubd80\uacfc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45fec81 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"45fec81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be2764d elementor-widget elementor-widget-heading\" data-id=\"be2764d\" 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\">\ud55c\uad6d \ubcf8\uc0ac\uc640\uc758 \ud06c\ub85c\uc2a4\ubcf4\ub354 \uac70\ub798 \ubc0f \uc774\uc804\uac00\uaca9(Transfer Pricing) \uc8fc\uc758\uc0ac\ud56d <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dda593 elementor-widget elementor-widget-text-editor\" data-id=\"1dda593\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud55c\uad6d \uc0ac\uc5c5\uac00\uac00 \ud64d\ucf69 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc5ec \ubaa8\ud68c\uc0ac-\uc790\ud68c\uc0ac \uad6c\ub3c4\ub85c \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud560 \uacbd\uc6b0, \ud55c\uad6d \uad6d\uc138\uccad(NTS)\uacfc \ud64d\ucf69 \uc138\ubb34\uad6d(IRD) \uc591\uce21\uc758 \uc774\uc911\uacfc\uc138 \ubc0f \uc774\uc804\uac00\uaca9 \uc774\uc288\ub97c \uba74\ubc00\ud788 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-898145f elementor-widget elementor-widget-text-editor\" data-id=\"898145f\" 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><style>.sgb{--bar:#1F3E63;--bg:#EFF3F8;--title:#16324F;--body:#2E3A45;width:100%;max-width:none;margin:0 0 1.2rem;padding:14px 20px 16px;background:var(--bg);border-left:6px solid var(--bar);font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;line-height:1.65;-webkit-font-smoothing:antialiased;box-sizing:border-box}.sgb *,.sgb *::before,.sgb *::after{box-sizing:inherit}.sgb-title{font-size:16px;font-weight:700;color:var(--title);margin:0 0 6px}.sgb-text{font-size:15px;color:var(--body);margin:0}.sgb-hl{color:#B03A2E;font-weight:700}<\/style><\/p><div class=\"sgb\"><p class=\"sgb-title\">\uc774\uc804\uac00\uaca9(Transfer Pricing) \uaddc\uc81c<\/p><p class=\"sgb-text\">\ud55c\uad6d \ubcf8\uc0ac\uc640 \ud64d\ucf69 \uc790\ud68c\uc0ac \uac04\uc758 \ud2b9\uc218\uad00\uacc4\uc778 \uac70\ub798 \uc2dc \uc815\uc0c1\uac00\uaca9 \uc6d0\uce59(Arm&#8217;s Length Principle)\uc744 \uc900\uc218\ud574\uc57c \ud558\uba70, \uc77c\uc815 \uaddc\ubaa8 \uc774\uc0c1 \uac70\ub798 \ubc1c\uc0dd \uc2dc \uc774\uc804\uac00\uaca9 \ubcf4\uace0\uc11c(TP Documentation)\ub97c \uad6c\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/div><div class=\"sgb\"><p class=\"sgb-title\">\uc2e4\uc9c8 \uacbd\uc601 \uc7a5\uc18c(Place of Effective Management)<\/p><p class=\"sgb-text\">\ud64d\ucf69 \ubc95\uc778\uc774 \ud64d\ucf69 \ub0b4\uc5d0\uc11c \uc2e4\uc81c \uc774\uc0ac\ud68c \uac1c\ucd5c, \uc2e4\uc9c8\uc801\uc778 \ube44\uc988\ub2c8\uc2a4 \uacc4\uc57d \uccb4\uacb0 \ub4f1 \uc2e4\uc9c8 \uacbd\uc601 \ud65c\ub3d9\uc744 \uc218\ud589\ud558\uc9c0 \uc54a\uace0 \ubaa8\ub4e0 \uc758\uc0ac\uacb0\uc815\uc774 \ud55c\uad6d \ubcf8\uc0ac\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c8 \uacbd\uc6b0, \ud55c\uad6d \uad6d\uc138\uccad\uc5d0 \uc758\ud574 \ub0b4\uad6d\ubc95\uc778\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 <span class=\"sgb-hl\">\ud55c\uad6d \ubc95\uc778\uc138\uac00 \uc774\uc911 \ubd80\uacfc\ub420 \ub9ac\uc2a4\ud06c<\/span>\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/div><div class=\"sgb\"><p class=\"sgb-title\">\uc5ed\uc678\uc18c\ub4dd \uba74\uc81c \uc2e0\uccad(Offshore Tax Exemption)<\/p><p class=\"sgb-text\">\ud64d\ucf69 \uc5ed\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574 \ube44\uacfc\uc138 \ud61c\ud0dd\uc744 \ubc1b\uae30 \uc704\ud574\uc11c\ub294 \uc138\ubb34\uad6d\uc758 \uc5c4\uaca9\ud55c \uc2ec\uc0ac \uacfc\uc815\uc744 \uac70\uccd0\uc57c \ud558\uba70, \uc601\uc5c5 \ud65c\ub3d9 \uad00\ub828 \uc99d\ube59(\uc778\ubcf4\uc774\uc2a4, \ubb3c\ub958 \uc11c\ub958, \ucd9c\uc7a5 \uae30\ub85d \ub4f1)\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bac07d2 elementor-widget elementor-widget-spacer\" data-id=\"bac07d2\" 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-6f044d7 elementor-widget elementor-widget-button\" data-id=\"6f044d7\" 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=\"https:\/\/premiatnc.channel.io\/home\" 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-0c5684b elementor-widget elementor-widget-spacer\" data-id=\"0c5684b\" 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-117a5b0 elementor-widget elementor-widget-heading\" data-id=\"117a5b0\" 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\">FAQ<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7858636 elementor-widget elementor-widget-n-accordion\" data-id=\"7858636\" 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-1260\" 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-1260\" >\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\uc744 \uc124\ub9bd\ud55c \ud6c4 \uc601\uc5c5 \ud65c\ub3d9\uc774\ub098 \ub9e4\ucd9c\uc774 \uc804\ud600 \uc5c6\ub294 \ud734\uba74 \ud68c\uc0ac(Dormant Company)\ub3c4 \ubc95\uc815 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1260\" class=\"elementor-element elementor-element-c0ec21e e-con-full e-flex e-con e-child\" data-id=\"c0ec21e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19ff6f7 elementor-widget elementor-widget-text-editor\" data-id=\"19ff6f7\" 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 \ud68c\uc0ac\uc870\ub840(Cap. 622) \uc81c5\uc870\uc5d0 \ub530\ub77c \uc8fc\uc8fc \ud2b9\ubcc4\uacb0\uc758\ub97c \ud1b5\ud574 \uae30\uc5c5\ub4f1\ub85d\uc18c(CR)\uc5d0 \uc815\uc2dd\uc73c\ub85c \ud734\uba74 \ud68c\uc0ac(Dormant Status) \uc9c0\uc704\ub97c \uc120\uc5b8\ud558\uace0 \ub4f1\ub85d\ud55c \ubc95\uc778\uc740 \ubc95\uc815 \uac10\uc0ac \uc758\ubb34\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc815\uc2dd \ud734\uba74 \ub4f1\ub85d\uc744 \ud558\uc9c0 \uc54a\uc740 \uc0c1\ud0dc\uc5d0\uc11c \ub2e8\uc21c\ud788 \ub9e4\ucd9c\uc774 0\uc6d0\uc778 \ubb34\ub9e4\ucd9c \ubc95\uc778(Non-active company)\uc740 \ub9e4\ucd9c\uc774 \uc5c6\uc74c\uc744 \uc785\uc99d\ud558\ub294 \ubb34\ub9e4\ucd9c \uac10\uc0ac \ubcf4\uace0\uc11c(Nil Audit Report)\ub97c \uc791\uc131\ud558\uc5ec \uc138\ubb34\uad6d\uc5d0 \uc81c\ucd9c\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-1261\" 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-1261\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud64d\ucf69 \ubc95\uc778\uc758 \uccab \ubc88\uc9f8 \ud68c\uacc4\uc5f0\ub3c4 \uacb0\uc0b0\uc77c\uc740 \uc5b4\ub5bb\uac8c \uc9c0\uc815\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-1261\" class=\"elementor-element elementor-element-5dff93f e-con-full e-flex e-con e-child\" data-id=\"5dff93f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06dbf35 elementor-widget elementor-widget-text-editor\" data-id=\"06dbf35\" 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 \ubc95\uc778\uc740 \uc124\ub9bd\uc77c\ub85c\ubd80\ud130 18\uac1c\uc6d4 \uc774\ub0b4\uc758 \uc784\uc758\uc758 \ub0a0\uc9dc\ub97c \uccab \ubc88\uc9f8 \ud68c\uacc4\uc5f0\ub3c4 \uacb0\uc0b0\uc77c(Financial Year-End Date)\ub85c \uc9c0\uc815\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \ud64d\ucf69 \ubc95\uc778\uc740 \uc138\ubb34\uc0c1 \uc720\ub9ac\ud558\uac70\ub098 \ud55c\uad6d \ubcf8\uc0ac \uacb0\uc0b0 \uc8fc\uae30\uc640 \ub9de\ucd94\uae30 \uc704\ud574 12\uc6d4 31\uc77c \ub610\ub294 3\uc6d4 31\uc77c\uc744 \uacb0\uc0b0\uc77c\ub85c \uac00\uc7a5 \ub9ce\uc774 \uc120\ud0dd\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-1262\" 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-1262\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uc911\uc18c\uae30\uc5c5 \uac10\uc0ac \uba74\uc81c \uae30\uc900(SME-FRF)\uc744 \uc801\uc6a9\ubc1b\uc73c\uba74 \ud68c\uacc4 \uac10\uc0ac\ub97c \uc544\uc608 \uc548 \ubc1b\uc544\ub3c4 \ub418\ub294 \uac83\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-1262\" class=\"elementor-element elementor-element-9c58ea7 e-con-full e-flex e-con e-child\" data-id=\"9c58ea7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70a8d2c elementor-widget elementor-widget-text-editor\" data-id=\"70a8d2c\" 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>\uc544\ub2d9\ub2c8\ub2e4. SME-FRF\/SME-FRS\ub294 &#8216;\ud68c\uacc4 \uc791\uc131 \ubc0f \uacf5\uc2dc \uae30\uc900\uc758 \uac04\uc18c\ud654&#8217;\ub97c \uc758\ubbf8\ud558\ub294 \uac83\uc774\uc9c0, &#8216;\ubc95\uc815 \uac10\uc0ac \uc790\uccb4\uc758 \uba74\uc81c&#8217;\ub97c \uc758\ubbf8\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub9e4\ucd9c \uaddc\ubaa8\uac00 \uc544\ubb34\ub9ac \uc791\ub354\ub77c\ub3c4 \ub3c5\ub9bd\ub41c \uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\ub97c \ud1b5\ud55c \ubc95\uc815 \uac10\uc0ac\ub294 \ud544\uc218\uc801\uc73c\ub85c \uc9c4\ud589\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-1263\" 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-1263\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud55c\uad6d \ubcf8\uc0ac\uac00 \ud64d\ucf69 \ubc95\uc778\uc758 \uc8fc\uc2dd\uc744 100% \uc18c\uc720\ud558\uace0 \uc788\ub294 \uacbd\uc6b0, \uc5f0\uacb0 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\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-1263\" class=\"elementor-element elementor-element-993cd9c e-flex e-con-boxed e-con e-child\" data-id=\"993cd9c\" 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-c99ebc5 elementor-widget elementor-widget-text-editor\" data-id=\"c99ebc5\" 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 \ubc95\uc778\uc774 \uc18c\uaddc\ubaa8 \ube44\uacf5\uac1c \ud68c\uc0ac \uc694\uac74(Small Reporting Exemption)\uc744 \ucda9\uc871\ud558\uac70\ub098 \ucd5c\uc0c1\uc704 \ubaa8\uae30\uc5c5\uc774 \uad6d\uc81c\uc801\uc73c\ub85c \uc778\uc815\ubc1b\ub294 \ud68c\uacc4 \uae30\uc900(IFRS \ub4f1)\uc5d0 \ub530\ub77c \uc5f0\uacb0 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131 \ubc0f \uacf5\uc2dc\ud558\ub294 \uacbd\uc6b0, \ud64d\ucf69 \uc790\ud68c\uc0ac\ub294 \ud64d\ucf69 \ub2e8\ub3c5 \uc7ac\ubb34\uc81c\ud45c\ub9cc \uc81c\ucd9c\ud558\uace0 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc758\ubb34\ub97c \uba74\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \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-1264\" 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-1264\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud68c\uacc4 \uc99d\ube59 \uc11c\ub958(\uc778\ubcf4\uc774\uc2a4, \uc601\uc218\uc99d \ub4f1)\ub294 \uba87 \ub144 \ub3d9\uc548 \ubcf4\uad00\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-1264\" class=\"elementor-element elementor-element-d1ab71d e-flex e-con-boxed e-con e-child\" data-id=\"d1ab71d\" 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-414bbdb elementor-widget elementor-widget-text-editor\" data-id=\"414bbdb\" 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 \ud68c\uc0ac\uc870\ub840 \uc81c377\uc870 \ubc0f \uc138\ubb34\uc870\ub840 \uc81c51C\uc870\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \ud68c\uacc4 \uc99d\ube59, \uc740\ud589 \uac70\ub798 \ub0b4\uc5ed, \uc778\ubcf4\uc774\uc2a4, \uacc4\uc57d\uc11c \ub4f1\uc740 \ud574\ub2f9 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 \ucd5c\uc18c 7\ub144\uac04 \uc601\uad6c\ud788 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \ubbf8\ubcf4\uad00 \uc2dc \ubc95\uc801 \ucc98\ubc8c \uc870\uce58\ub97c \ubc1b\uc744 \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<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\ud64d\\ucf69 \\ubc95\\uc778\\uc744 \\uc124\\ub9bd\\ud55c \\ud6c4 \\uc601\\uc5c5 \\ud65c\\ub3d9\\uc774\\ub098 \\ub9e4\\ucd9c\\uc774 \\uc804\\ud600 \\uc5c6\\ub294 \\ud734\\uba74 \\ud68c\\uc0ac(Dormant Company)\\ub3c4 \\ubc95\\uc815 \\uac10\\uc0ac\\ub97c \\ubc1b\\uc544\\uc57c \\ud558\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ud64d\\ucf69 \\ud68c\\uc0ac\\uc870\\ub840(Cap. 622) \\uc81c5\\uc870\\uc5d0 \\ub530\\ub77c \\uc8fc\\uc8fc \\ud2b9\\ubcc4\\uacb0\\uc758\\ub97c \\ud1b5\\ud574 \\uae30\\uc5c5\\ub4f1\\ub85d\\uc18c(CR)\\uc5d0 \\uc815\\uc2dd\\uc73c\\ub85c \\ud734\\uba74 \\ud68c\\uc0ac(Dormant Status) \\uc9c0\\uc704\\ub97c \\uc120\\uc5b8\\ud558\\uace0 \\ub4f1\\ub85d\\ud55c \\ubc95\\uc778\\uc740 \\ubc95\\uc815 \\uac10\\uc0ac \\uc758\\ubb34\\uac00 \\uba74\\uc81c\\ub429\\ub2c8\\ub2e4. \\uadf8\\ub7ec\\ub098 \\uc815\\uc2dd \\ud734\\uba74 \\ub4f1\\ub85d\\uc744 \\ud558\\uc9c0 \\uc54a\\uc740 \\uc0c1\\ud0dc\\uc5d0\\uc11c \\ub2e8\\uc21c\\ud788 \\ub9e4\\ucd9c\\uc774 0\\uc6d0\\uc778 \\ubb34\\ub9e4\\ucd9c \\ubc95\\uc778(Non-active company)\\uc740 \\ub9e4\\ucd9c\\uc774 \\uc5c6\\uc74c\\uc744 \\uc785\\uc99d\\ud558\\ub294 \\ubb34\\ub9e4\\ucd9c \\uac10\\uc0ac \\ubcf4\\uace0\\uc11c(Nil Audit Report)\\ub97c \\uc791\\uc131\\ud558\\uc5ec \\uc138\\ubb34\\uad6d\\uc5d0 \\uc81c\\ucd9c\\ud574\\uc57c \\ud569\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\ud64d\\ucf69 \\ubc95\\uc778\\uc758 \\uccab \\ubc88\\uc9f8 \\ud68c\\uacc4\\uc5f0\\ub3c4 \\uacb0\\uc0b0\\uc77c\\uc740 \\uc5b4\\ub5bb\\uac8c \\uc9c0\\uc815\\ud558\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ud64d\\ucf69 \\ubc95\\uc778\\uc740 \\uc124\\ub9bd\\uc77c\\ub85c\\ubd80\\ud130 18\\uac1c\\uc6d4 \\uc774\\ub0b4\\uc758 \\uc784\\uc758\\uc758 \\ub0a0\\uc9dc\\ub97c \\uccab \\ubc88\\uc9f8 \\ud68c\\uacc4\\uc5f0\\ub3c4 \\uacb0\\uc0b0\\uc77c(Financial Year-End Date)\\ub85c \\uc9c0\\uc815\\ud560 \\uc218 \\uc788\\uc2b5\\ub2c8\\ub2e4. \\uc77c\\ubc18\\uc801\\uc73c\\ub85c \\ud64d\\ucf69 \\ubc95\\uc778\\uc740 \\uc138\\ubb34\\uc0c1 \\uc720\\ub9ac\\ud558\\uac70\\ub098 \\ud55c\\uad6d \\ubcf8\\uc0ac \\uacb0\\uc0b0 \\uc8fc\\uae30\\uc640 \\ub9de\\ucd94\\uae30 \\uc704\\ud574 12\\uc6d4 31\\uc77c \\ub610\\ub294 3\\uc6d4 31\\uc77c\\uc744 \\uacb0\\uc0b0\\uc77c\\ub85c \\uac00\\uc7a5 \\ub9ce\\uc774 \\uc120\\ud0dd\\ud569\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\uc911\\uc18c\\uae30\\uc5c5 \\uac10\\uc0ac \\uba74\\uc81c \\uae30\\uc900(SME-FRF)\\uc744 \\uc801\\uc6a9\\ubc1b\\uc73c\\uba74 \\ud68c\\uacc4 \\uac10\\uc0ac\\ub97c \\uc544\\uc608 \\uc548 \\ubc1b\\uc544\\ub3c4 \\ub418\\ub294 \\uac83\\uc778\\uac00\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\uc544\\ub2d9\\ub2c8\\ub2e4. SME-FRF\\\/SME-FRS\\ub294 &#8216;\\ud68c\\uacc4 \\uc791\\uc131 \\ubc0f \\uacf5\\uc2dc \\uae30\\uc900\\uc758 \\uac04\\uc18c\\ud654&#8217;\\ub97c \\uc758\\ubbf8\\ud558\\ub294 \\uac83\\uc774\\uc9c0, &#8216;\\ubc95\\uc815 \\uac10\\uc0ac \\uc790\\uccb4\\uc758 \\uba74\\uc81c&#8217;\\ub97c \\uc758\\ubbf8\\ud558\\uc9c0 \\uc54a\\uc2b5\\ub2c8\\ub2e4. \\ub9e4\\ucd9c \\uaddc\\ubaa8\\uac00 \\uc544\\ubb34\\ub9ac \\uc791\\ub354\\ub77c\\ub3c4 \\ub3c5\\ub9bd\\ub41c \\uacf5\\uc778\\ud68c\\uacc4\\uc0ac(CPA)\\ub97c \\ud1b5\\ud55c \\ubc95\\uc815 \\uac10\\uc0ac\\ub294 \\ud544\\uc218\\uc801\\uc73c\\ub85c \\uc9c4\\ud589\\ud574\\uc57c \\ud569\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\ud55c\\uad6d \\ubcf8\\uc0ac\\uac00 \\ud64d\\ucf69 \\ubc95\\uc778\\uc758 \\uc8fc\\uc2dd\\uc744 100% \\uc18c\\uc720\\ud558\\uace0 \\uc788\\ub294 \\uacbd\\uc6b0, \\uc5f0\\uacb0 \\uc7ac\\ubb34\\uc81c\\ud45c\\ub97c \\uc791\\uc131\\ud574\\uc57c \\ud558\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ud64d\\ucf69 \\ubc95\\uc778\\uc774 \\uc18c\\uaddc\\ubaa8 \\ube44\\uacf5\\uac1c \\ud68c\\uc0ac \\uc694\\uac74(Small Reporting Exemption)\\uc744 \\ucda9\\uc871\\ud558\\uac70\\ub098 \\ucd5c\\uc0c1\\uc704 \\ubaa8\\uae30\\uc5c5\\uc774 \\uad6d\\uc81c\\uc801\\uc73c\\ub85c \\uc778\\uc815\\ubc1b\\ub294 \\ud68c\\uacc4 \\uae30\\uc900(IFRS \\ub4f1)\\uc5d0 \\ub530\\ub77c \\uc5f0\\uacb0 \\uc7ac\\ubb34\\uc81c\\ud45c\\ub97c \\uc791\\uc131 \\ubc0f \\uacf5\\uc2dc\\ud558\\ub294 \\uacbd\\uc6b0, \\ud64d\\ucf69 \\uc790\\ud68c\\uc0ac\\ub294 \\ud64d\\ucf69 \\ub2e8\\ub3c5 \\uc7ac\\ubb34\\uc81c\\ud45c\\ub9cc \\uc81c\\ucd9c\\ud558\\uace0 \\uc5f0\\uacb0\\uc7ac\\ubb34\\uc81c\\ud45c \\uc791\\uc131 \\uc758\\ubb34\\ub97c \\uba74\\uc81c\\ubc1b\\uc744 \\uc218 \\uc788\\uc2b5\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\ud68c\\uacc4 \\uc99d\\ube59 \\uc11c\\ub958(\\uc778\\ubcf4\\uc774\\uc2a4, \\uc601\\uc218\\uc99d \\ub4f1)\\ub294 \\uba87 \\ub144 \\ub3d9\\uc548 \\ubcf4\\uad00\\ud574\\uc57c \\ud558\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ud64d\\ucf69 \\ud68c\\uc0ac\\uc870\\ub840 \\uc81c377\\uc870 \\ubc0f \\uc138\\ubb34\\uc870\\ub840 \\uc81c51C\\uc870\\uc5d0 \\ub530\\ub77c \\ubaa8\\ub4e0 \\ud68c\\uacc4 \\uc99d\\ube59, \\uc740\\ud589 \\uac70\\ub798 \\ub0b4\\uc5ed, \\uc778\\ubcf4\\uc774\\uc2a4, \\uacc4\\uc57d\\uc11c \\ub4f1\\uc740 \\ud574\\ub2f9 \\ud68c\\uacc4\\uc5f0\\ub3c4 \\uc885\\ub8cc\\uc77c\\ub85c\\ubd80\\ud130 \\ucd5c\\uc18c 7\\ub144\\uac04 \\uc601\\uad6c\\ud788 \\ubcf4\\uad00\\ud574\\uc57c \\ud569\\ub2c8\\ub2e4. \\ubbf8\\ubcf4\\uad00 \\uc2dc \\ubc95\\uc801 \\ucc98\\ubc8c \\uc870\\uce58\\ub97c \\ubc1b\\uc744 \\uc218 \\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-a357589 elementor-widget elementor-widget-text-editor\" data-id=\"a357589\" 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><style>.refbox2{width:100%;max-width:none;margin:0;padding:16px 20px;background:#F7F8FA;border:1px solid #E4E7EC;border-radius:4px;font-family:\"Pretendard\",-apple-system,BlinkMacSystemFont,\"Apple SD Gothic Neo\",\"Malgun Gothic\",\"Noto Sans KR\",sans-serif;line-height:1.6;-webkit-font-smoothing:antialiased;box-sizing:border-box}.refbox2 *{box-sizing:border-box}.refbox2-title{font-size:13.5px;font-weight:700;color:#4B5563;margin:0 0 4px;letter-spacing:.01em}.refbox2-desc{font-size:13px;color:#6B7280;margin:0 0 12px}.refbox2-list{margin:0;padding:0;list-style:none;display:flex;flex-direction:column;gap:8px}.refbox2-item{font-size:13px;color:#5B6572;line-height:1.55;padding-left:16px;position:relative}.refbox2-item::before{content:\"\u00b7\";position:absolute;left:4px;top:-1px;color:#9AA2AD;font-weight:700}.refbox2-org{font-weight:600;color:#374151}<\/style><\/p><div class=\"refbox2\"><p class=\"refbox2-title\">\ucc38\uace0 \ubb38\ud5cc \ubc0f \uaddc\uc81c \uae30\uad00 \ucd9c\ucc98 (Official Regulatory References)<\/p><p class=\"refbox2-desc\">\ubcf8 \uac00\uc774\ub4dc\ub77c\uc778\uc740 \ub2e4\uc74c \ud64d\ucf69 \uc815\ubd80 \uae30\uad00 \ubc0f \uacf5\uc2dd \uaddc\uc81c \uae30\uad6c\uc758 \ucd5c\uc2e0 \ubc95\ub839 \ubc0f \uc9c0\uce68\uc744 \ubc14\ud0d5\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p><ul class=\"refbox2-list\"><li class=\"refbox2-item\"><span class=\"refbox2-org\">\ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c (HKICPA)<\/span> \u2014 Hong Kong Financial Reporting Standards (HKFRS) &amp; SME-FRF\/SME-FRS Guidelines<\/li><li class=\"refbox2-item\"><span class=\"refbox2-org\">\ud64d\ucf69 \uae30\uc5c5\ub4f1\ub85d\uc18c (Companies Registry, CR)<\/span> \u2014 Companies Ordinance (Cap. 622) Part 9 Accounts and Audit Guide<\/li><li class=\"refbox2-item\"><span class=\"refbox2-org\">\ud64d\ucf69 \uc138\ubb34\uad6d (Inland Revenue Department, IRD)<\/span> \u2014 Departmental Interpretation and Practice Notes (DIPN) &amp; Profits Tax Filing Requirements<\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-445a1d4 elementor-widget elementor-widget-spacer\" data-id=\"445a1d4\" 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-073d52d elementor-widget elementor-widget-text-editor\" data-id=\"073d52d\" 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.<\/b><\/p><p class=\"p2\">\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\uc740 \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30\uc5d0 \uc88b\uc740 \uc9c0\ub9ac\uc801 \uc870\uac74\uc744 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