{"id":113276,"date":"2026-07-28T12:07:23","date_gmt":"2026-07-28T04:07:23","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=113276"},"modified":"2026-07-28T12:21:57","modified_gmt":"2026-07-28T04:21:57","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-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<h2 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 \ubc95\uc778\uc758 \ud68c\uacc4 \ubcf4\uace0 \uae30\uc900 \uac1c\uc694 \ubc0f \uae30\ubcf8 \uc6d0\uce59 <\/h2>\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<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-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>\n<p class=\"sgb-heading\">\ud64d\ucf69 \ud68c\uacc4 \ubcf4\uace0 \uae30\uc900(HKFRS)\uc758 \uc8fc\uc694 \ubaa9\uc801 \ubc0f \ud2b9\uc9d5<\/p>\n<div class=\"sgb\">\n<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>\n<\/div>\n<div class=\"sgb-list\">\n<div class=\"sgb-item\">\n<p class=\"sgb-item-title\">\uacf5\uc815\uc131\uacfc \ud22c\uba85\uc131<\/p>\n<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>\n<\/div>\n<div class=\"sgb-item\">\n<p class=\"sgb-item-title\">\uc758\uc0ac\uacb0\uc815 \uc2e0\ub8b0\uc131 \ud655\ubcf4<\/p>\n<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>\n<\/div>\n<div class=\"sgb-item\">\n<p class=\"sgb-item-title\">\ubc95\uc801 \ucc45\ubb34 \uc774\ud589<\/p>\n<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>\n<\/div>\n<\/div>\n<p class=\"sgb-heading mt\">HKFRS \ud45c\uc900 \uae30\uc900 \uc900\uc218\uac00 \ud544\uc218\uc801\uc778 \ub300\uc0c1<\/p>\n<div class=\"sgb\">\n<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>\n<\/div>\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-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\"> 5<\/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 \uac00\uc9c0\uace0 \uc788\uae30\uc5d0 \uc544\uc2dc\uc544 \uc804\uc5ed\uc73c\ub85c \uc9c4\ucd9c \ubc0f \ud655\uc7a5\uc744 \ubaa9\ud45c\ub85c \ub450\uace0 \uc788\ub294 \ubd84\ub4e4\uc5d0\uac8c \uc801\ud569\ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud64d\ucf69\uc5d0\uc11c \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30 \uc804\uc5d0 \ud544\uc218\ub85c \uc219\uc9c0\ud574\uc57c \ud558\ub294 \ud68c\uacc4 \uae30\uc900\uc5d0 \ub300\ud574 \uc774\uc57c\uae30 \ub098\ub204\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":2,"featured_media":113278,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[176],"tags":[384,482],"class_list":["post-113276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-176","tag-384","tag-482"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/09\/IT_twi001t3120790.jpg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ud64d\ucf69 \ubc95\uc778 \ud68c\uacc4\uae30\uc900\uacfc \ubc95\uc815 \uac10\uc0ac \uc900\ube44 \uac00\uc774\ub4dc<\/title>\n<meta name=\"description\" content=\"\ud64d\ucf69\uc740 \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30\uc5d0 \uc88b\uc740 \uc9c0\ub9ac\uc801 \uc870\uac74\uc744 \uac00\uc9c0\uace0 \uc788\uae30\uc5d0 \uc544\uc2dc\uc544 \uc804\uc5ed\uc73c\ub85c \uc9c4\ucd9c \ubc0f \ud655\uc7a5\uc744 \ubaa9\ud45c\ub85c \ub450\uace0 \uc788\ub294 \ubd84\ub4e4\uc5d0\uac8c \uc801\ud569\ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud64d\ucf69\uc5d0\uc11c \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30 \uc804\uc5d0 \ud544\uc218\ub85c \uc219\uc9c0\ud574\uc57c \ud558\ub294 \ud68c\uacc4 \ubcf4\uace0 \uae30\uc900\uc5d0 \ub300\ud574 \uc774\uc57c\uae30 \ub098\ub204\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ud64d\ucf69\/\ud64d\ucf69-\ud68c\uacc4-\ubcf4\uace0-\uae30\uc900\uc5d0-\ub300\ud55c-\uc548\ub0b4\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\ud64d\ucf69 \ubc95\uc778 \ud68c\uacc4\uae30\uc900\uacfc \ubc95\uc815 \uac10\uc0ac \uc900\ube44 \uac00\uc774\ub4dc\" \/>\n<meta property=\"og:description\" content=\"\ud64d\ucf69\uc740 \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30\uc5d0 \uc88b\uc740 \uc9c0\ub9ac\uc801 \uc870\uac74\uc744 \uac00\uc9c0\uace0 \uc788\uae30\uc5d0 \uc544\uc2dc\uc544 \uc804\uc5ed\uc73c\ub85c \uc9c4\ucd9c \ubc0f \ud655\uc7a5\uc744 \ubaa9\ud45c\ub85c \ub450\uace0 \uc788\ub294 \ubd84\ub4e4\uc5d0\uac8c \uc801\ud569\ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud64d\ucf69\uc5d0\uc11c \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30 \uc804\uc5d0 \ud544\uc218\ub85c \uc219\uc9c0\ud574\uc57c \ud558\ub294 \ud68c\uacc4 \ubcf4\uace0 \uae30\uc900\uc5d0 \ub300\ud574 \uc774\uc57c\uae30 \ub098\ub204\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ud64d\ucf69\/\ud64d\ucf69-\ud68c\uacc4-\ubcf4\uace0-\uae30\uc900\uc5d0-\ub300\ud55c-\uc548\ub0b4\/\" \/>\n<meta property=\"og:site_name\" content=\"Premia TNC\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PremiaTNC\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-28T04:07:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-28T04:21:57+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/09\/IT_twi001t3120790.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"premiatnc\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\uae00\uc4f4\uc774\" \/>\n\t<meta name=\"twitter:data1\" content=\"premiatnc\" \/>\n\t<meta name=\"twitter:label2\" content=\"\uc608\uc0c1 \ub418\ub294 \ud310\ub3c5 \uc2dc\uac04\" \/>\n\t<meta name=\"twitter:data2\" content=\"8\ubd84\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\ud64d\ucf69 \ubc95\uc778 \ud68c\uacc4\uae30\uc900\uacfc \ubc95\uc815 \uac10\uc0ac \uc900\ube44 \uac00\uc774\ub4dc","description":"\ud64d\ucf69\uc740 \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30\uc5d0 \uc88b\uc740 \uc9c0\ub9ac\uc801 \uc870\uac74\uc744 \uac00\uc9c0\uace0 \uc788\uae30\uc5d0 \uc544\uc2dc\uc544 \uc804\uc5ed\uc73c\ub85c \uc9c4\ucd9c \ubc0f \ud655\uc7a5\uc744 \ubaa9\ud45c\ub85c \ub450\uace0 \uc788\ub294 \ubd84\ub4e4\uc5d0\uac8c \uc801\ud569\ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud64d\ucf69\uc5d0\uc11c \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30 \uc804\uc5d0 \ud544\uc218\ub85c \uc219\uc9c0\ud574\uc57c \ud558\ub294 \ud68c\uacc4 \ubcf4\uace0 \uae30\uc900\uc5d0 \ub300\ud574 \uc774\uc57c\uae30 \ub098\ub204\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ud64d\ucf69\/\ud64d\ucf69-\ud68c\uacc4-\ubcf4\uace0-\uae30\uc900\uc5d0-\ub300\ud55c-\uc548\ub0b4\/","og_locale":"ko_KR","og_type":"article","og_title":"\ud64d\ucf69 \ubc95\uc778 \ud68c\uacc4\uae30\uc900\uacfc \ubc95\uc815 \uac10\uc0ac \uc900\ube44 \uac00\uc774\ub4dc","og_description":"\ud64d\ucf69\uc740 \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30\uc5d0 \uc88b\uc740 \uc9c0\ub9ac\uc801 \uc870\uac74\uc744 \uac00\uc9c0\uace0 \uc788\uae30\uc5d0 \uc544\uc2dc\uc544 \uc804\uc5ed\uc73c\ub85c \uc9c4\ucd9c \ubc0f \ud655\uc7a5\uc744 \ubaa9\ud45c\ub85c \ub450\uace0 \uc788\ub294 \ubd84\ub4e4\uc5d0\uac8c \uc801\ud569\ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud64d\ucf69\uc5d0\uc11c \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30 \uc804\uc5d0 \ud544\uc218\ub85c \uc219\uc9c0\ud574\uc57c \ud558\ub294 \ud68c\uacc4 \ubcf4\uace0 \uae30\uc900\uc5d0 \ub300\ud574 \uc774\uc57c\uae30 \ub098\ub204\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.","og_url":"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ud64d\ucf69\/\ud64d\ucf69-\ud68c\uacc4-\ubcf4\uace0-\uae30\uc900\uc5d0-\ub300\ud55c-\uc548\ub0b4\/","og_site_name":"Premia TNC","article_publisher":"https:\/\/www.facebook.com\/PremiaTNC\/","article_published_time":"2026-07-28T04:07:23+00:00","article_modified_time":"2026-07-28T04:21:57+00:00","og_image":[{"width":1920,"height":1280,"url":"http:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/09\/IT_twi001t3120790.jpg","type":"image\/jpeg"}],"author":"premiatnc","twitter_card":"summary_large_image","twitter_misc":{"\uae00\uc4f4\uc774":"premiatnc","\uc608\uc0c1 \ub418\ub294 \ud310\ub3c5 \uc2dc\uac04":"8\ubd84"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"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\/#article","isPartOf":{"@id":"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\/"},"author":{"name":"premiatnc","@id":"https:\/\/premiatnc.com\/kr\/#\/schema\/person\/4b3345937ac253f21a2d469a5a654355"},"headline":"\ud64d\ucf69 \ubc95\uc778 \ud68c\uacc4\uae30\uc900\uacfc \ubc95\uc815 \uac10\uc0ac \uc900\ube44 \uac00\uc774\ub4dc","datePublished":"2026-07-28T04:07:23+00:00","dateModified":"2026-07-28T04:21:57+00:00","mainEntityOfPage":{"@id":"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\/"},"wordCount":243,"publisher":{"@id":"https:\/\/premiatnc.com\/kr\/#organization"},"image":{"@id":"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\/#primaryimage"},"thumbnailUrl":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/09\/IT_twi001t3120790.jpg","keywords":["\ud64d\ucf69","\ud64d\ucf69\ud68c\uacc4"],"articleSection":["\ud64d\ucf69"],"inLanguage":"ko-KR"},{"@type":"WebPage","@id":"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\/","url":"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\/","name":"\ud64d\ucf69 \ubc95\uc778 \ud68c\uacc4\uae30\uc900\uacfc \ubc95\uc815 \uac10\uc0ac \uc900\ube44 \uac00\uc774\ub4dc","isPartOf":{"@id":"https:\/\/premiatnc.com\/kr\/#website"},"primaryImageOfPage":{"@id":"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\/#primaryimage"},"image":{"@id":"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\/#primaryimage"},"thumbnailUrl":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/09\/IT_twi001t3120790.jpg","datePublished":"2026-07-28T04:07:23+00:00","dateModified":"2026-07-28T04:21:57+00:00","description":"\ud64d\ucf69\uc740 \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30\uc5d0 \uc88b\uc740 \uc9c0\ub9ac\uc801 \uc870\uac74\uc744 \uac00\uc9c0\uace0 \uc788\uae30\uc5d0 \uc544\uc2dc\uc544 \uc804\uc5ed\uc73c\ub85c \uc9c4\ucd9c \ubc0f \ud655\uc7a5\uc744 \ubaa9\ud45c\ub85c \ub450\uace0 \uc788\ub294 \ubd84\ub4e4\uc5d0\uac8c \uc801\ud569\ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud64d\ucf69\uc5d0\uc11c \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\uae30 \uc804\uc5d0 \ud544\uc218\ub85c \uc219\uc9c0\ud574\uc57c \ud558\ub294 \ud68c\uacc4 \ubcf4\uace0 \uae30\uc900\uc5d0 \ub300\ud574 \uc774\uc57c\uae30 \ub098\ub204\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.","breadcrumb":{"@id":"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\/#breadcrumb"},"inLanguage":"ko-KR","potentialAction":[{"@type":"ReadAction","target":["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\/"]}]},{"@type":"ImageObject","inLanguage":"ko-KR","@id":"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\/#primaryimage","url":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/09\/IT_twi001t3120790.jpg","contentUrl":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/09\/IT_twi001t3120790.jpg","width":1920,"height":1280,"caption":"\ud64d\ucf69 \ud68c\uacc4 \ubcf4\uace0"},{"@type":"BreadcrumbList","@id":"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\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/premiatnc.com\/kr\/"},{"@type":"ListItem","position":2,"name":"\ud64d\ucf69 \ubc95\uc778 \ud68c\uacc4\uae30\uc900\uacfc \ubc95\uc815 \uac10\uc0ac \uc900\ube44 \uac00\uc774\ub4dc"}]},{"@type":"WebSite","@id":"https:\/\/premiatnc.com\/kr\/#website","url":"https:\/\/premiatnc.com\/kr\/","name":"Premia TNC","description":"Top-tier consulting firm in Asia","publisher":{"@id":"https:\/\/premiatnc.com\/kr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/premiatnc.com\/kr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ko-KR"},{"@type":"Organization","@id":"https:\/\/premiatnc.com\/kr\/#organization","name":"premiatnc","url":"https:\/\/premiatnc.com\/kr\/","logo":{"@type":"ImageObject","inLanguage":"ko-KR","@id":"https:\/\/premiatnc.com\/kr\/#\/schema\/logo\/image\/","url":"http:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2021\/09\/PREMIA-TNC-LOGO-03.png","contentUrl":"http:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2021\/09\/PREMIA-TNC-LOGO-03.png","width":1920,"height":525,"caption":"premiatnc"},"image":{"@id":"https:\/\/premiatnc.com\/kr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/PremiaTNC\/","https:\/\/www.instagram.com\/premiatnc\/","https:\/\/www.linkedin.com\/company\/premiatnc","https:\/\/www.youtube.com\/premiatnc"]},{"@type":"Person","@id":"https:\/\/premiatnc.com\/kr\/#\/schema\/person\/4b3345937ac253f21a2d469a5a654355","name":"premiatnc","url":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"}]}},"_links":{"self":[{"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/posts\/113276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/comments?post=113276"}],"version-history":[{"count":15,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/posts\/113276\/revisions"}],"predecessor-version":[{"id":140879,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/posts\/113276\/revisions\/140879"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/media\/113278"}],"wp:attachment":[{"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/media?parent=113276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/categories?post=113276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/tags?post=113276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}