{"id":117723,"date":"2026-06-16T16:57:55","date_gmt":"2026-06-16T08:57:55","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=117723"},"modified":"2026-06-16T17:06:26","modified_gmt":"2026-06-16T09:06:26","slug":"%ed%99%8d%ec%bd%a9-%ec%86%8c%eb%93%9d-%ec%8b%a0%ea%b3%a0-%ea%b0%80%ec%9d%b4%eb%93%9c","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%ec%86%8c%eb%93%9d-%ec%8b%a0%ea%b3%a0-%ea%b0%80%ec%9d%b4%eb%93%9c\/","title":{"rendered":"\ud64d\ucf69 \uc18c\ub4dd \uc2e0\uace0 \uac00\uc774\ub4dc"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"117723\" class=\"elementor elementor-117723\" 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-732044a elementor-widget elementor-widget-heading\" data-id=\"732044a\" 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\uc758 \ub9e4\ub825\uc801\uc778 \uc800\uc138\uc728 \ud61c\ud0dd\uacfc \ucca0\uc800\ud55c \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4\uc758 \uc774\uba74 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d2ac5e elementor-widget elementor-widget-spacer\" data-id=\"4d2ac5e\" 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-25235c1 elementor-widget elementor-widget-text-editor\" data-id=\"25235c1\" 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 \uc544\uc2dc\uc544 \uae08\uc735\uacfc \ubb34\uc5ed\uc758 \ud5c8\ube0c\ub85c\uc11c \ub300\ud55c\ubbfc\uad6d \uc0ac\uc5c5\uac00\ub4e4\uc5d0\uac8c \uae00\ub85c\ubc8c \uc9c4\ucd9c\uc758 \uc804\ucd08\uae30\uc9c0\ub85c \uac01\uad11\ubc1b\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uac00\uc7a5 \ud070 \uc694\uc778\uc740 \ub2e8\uc5f0 \uc790\ubcf8\uc774\ub4dd\uc138 \uc81c\ub85c, \ubd80\uac00\uac00\uce58\uc138(VAT) \uc81c\ub85c, \uadf8\ub9ac\uace0 \ud30c\uaca9\uc801\uc73c\ub85c \ub0ae\uc740 \ubc95\uc778\uc138\uc728 \ub4f1 \ub9e4\ub825\uc801\uc778 \uc870\uc138 \ud658\uacbd\uc785\ub2c8\ub2e4. \uc774 \ub54c\ubb38\uc5d0 \ub9ce\uc740 \ud55c\uad6d\uc778 \ucc3d\uc5c5\uac00\ub4e4\uc774 \ud64d\ucf69\uc5d0 \uc720\ud55c\ud68c\uc0ac(Limited Company)\ub97c \uc124\ub9bd\ud558\uc5ec \uae00\ub85c\ubc8c \uc790\uae08\uc744 \uc6b4\uc6a9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p><p>\uadf8\ub7ec\ub098 \ud64d\ucf69 \uc138\ubb34\uad6d(IRD, Inland Revenue Department)\uc758 \ud589\uc815 \ucc98\ub9ac\ub294 \ub9e4\uc6b0 \uc5c4\uaca9\ud558\uba70 \ucca0\uc800\ud55c &#8216;\uc2e4\uc9c8 \uc6d0\uce59&#8217;\uc744 \ub530\ub985\ub2c8\ub2e4. \ub2e8\uc21c\ud788 \ud398\uc774\ud37c \ucef4\ud37c\ub2c8\ub97c \uc138\uc6cc\ub450\uace0 \uc801\ubc95\ud55c \uc138\ubb34 \uc2e0\uace0 \ubc0f \uc7a5\ubd80 \ubcf4\uad00 \uc758\ubb34\ub97c \uc18c\ud640\ud788 \ud560 \uacbd\uc6b0, \ub9c9\ub300\ud55c \uacfc\ud0dc\ub8cc \ucc98\ubd84\uc740 \ubb3c\ub860 \ud64d\ucf69 \ubc95\uc6d0\uc758 \ud615\uc0ac \uae30\uc18c \ucc98\ubd84\uae4c\uc9c0 \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uac00\uc774\ub4dc\ub294 \ud64d\ucf69 \ubc95\uc778\uc758 \uc131\uacf5\uc801 \uc815\ucc29\uacfc \uc548\uc804\ud55c \uc6b4\uc601\uc744 \uc704\ud574 \ubc95\uc778\uc138 \uc2e0\uace0 \uccb4\uacc4, \uc18c\ub4dd\uc138\uc728 \uad6c\uc870, \ud544\uc218 \uac10\uc0ac \uc694\uac74 \ubc0f 2026\ub144 \ucd5c\uc2e0 \ubcc0\uacbd \uaddc\uc81c\uae4c\uc9c0 \uc2e4\ubb34 \uad00\uc810\uc5d0\uc11c \ucca0\uc800\ud558\uac8c \ud574\ubd80\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2222a04 elementor-widget elementor-widget-tp-blockquote\" data-id=\"2222a04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tp-blockquote.default\">\n\t\t\t\t\t<div class=\"pt-plus-text-block-wrapper\" ><div class=\"text_block_parallax\"><div class=\"plus_blockquote quote-style-1   none \" ><blockquote class=\"quote-text\"><span class=\"tp-bq-desc\"><p>\u2014 2026\ub144 \ucd5c\uc2e0 \ud64d\ucf69 \uc138\ubb34\uad6d(IRD) \uac1c\uc815 \uc870\uc138 \uc870\ub840 \ubc0f \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ubc18\uc601 \uc644\ubcf8 \u2014<\/p><\/span><\/blockquote><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a03fff elementor-widget elementor-widget-spacer\" data-id=\"4a03fff\" 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-2b1f4b2 elementor-widget elementor-widget-button\" data-id=\"2b1f4b2\" 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-874146d elementor-widget elementor-widget-spacer\" data-id=\"874146d\" 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-7bb1f12 elementor-widget elementor-widget-heading\" data-id=\"7bb1f12\" 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\uc138(Profits Tax) \uacfc\uc138 \uc6d0\uce59\uacfc 2\ub2e8\uacc4 \uc138\uc728 \uad6c\uc870 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe088cf elementor-widget elementor-widget-spacer\" data-id=\"fe088cf\" 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-452be09 elementor-widget elementor-widget-text-editor\" data-id=\"452be09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69 \uc138\ubc95\uc758 \ud575\uc2ec \uadfc\uac04\uc740 &#8216;\uc6d0\ucc9c\uc8fc\uc758(Territorial Source Principle)&#8217; \uacfc\uc138 \uc6d0\uce59\uc785\ub2c8\ub2e4. \ubc95\uc778\uc758 \uac70\uc8fc\uc9c0 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \uc624\uc9c1 &#8216;\ud64d\ucf69 \uc601\ud1a0 \ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud558\uac70\ub098 \uc720\ub798\ud55c \uc18c\ub4dd(Onshore Income)&#8217;\uc5d0 \ub300\ud574\uc11c\ub9cc \ubc95\uc778\uc138\ub97c \ubd80\uacfc\ud558\uba70, \ud574\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc5ed\uc678\uc18c\ub4dd(Offshore Income)\uc784\uc774 \uc138\ubb34 \uc870\uc0ac\ub97c \ud1b5\ud574 \uc644\ubcbd\ud788 \uc99d\uba85\ub418\uba74 \ubc95\uc778\uc138\ub97c 100% \uba74\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><p>\ud64d\ucf69 \uc815\ubd80\ub294 \uae30\uc5c5\ub4e4\uc758 \uc870\uc138 \ubd80\ub2f4\uc744 \uacbd\uac10\ud558\uace0 \ucd08\uae30 \ucc3d\uc5c5 \uc0dd\ud0dc\uacc4\ub97c \ud65c\uc131\ud654\ud558\uae30 \uc704\ud574 2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \uad6c\uc870(Two-Tiered Profits Tax Rates Regime)\ub97c \uc804\uba74 \ub3c4\uc785\ud558\uc5ec \uc720\uc9c0\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uacfc\uc138 \ub300\uc0c1 \uc774\uc775 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc801\uc6a9\ub418\ub294 \uc138\uc728\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uc774\uc6d0\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-d1eaf61 elementor-widget elementor-widget-text-editor\" data-id=\"d1eaf61\" 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 id=\"pt-rate\">\n<style>\n  @import url('https:\/\/cdn.jsdelivr.net\/gh\/orioncactus\/pretendard@v1.3.9\/dist\/web\/static\/pretendard.min.css');\n  #pt-rate{--ink:#1A1A1E;--soft:#5E5E68;--mut:#94949E;--line:#E4E4E8;--fill:#F5F5F7;\n    --sans:'Pretendard',-apple-system,system-ui,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;\n    max-width:760px;margin:0 auto;font-family:var(--sans);color:var(--ink);font-size:16px;line-height:1.6;-webkit-font-smoothing:antialiased}\n  #pt-rate *{box-sizing:border-box;font-family:var(--sans)} #pt-rate p{margin:0}\n  #pt-rate .tiers{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-bottom:12px}\n  #pt-rate .tier{background:#fff;border:1px solid var(--line);border-radius:14px;padding:22px}\n  #pt-rate .cap{font-size:.92rem;font-weight:600;color:var(--soft);margin-bottom:12px}\n  #pt-rate .nums{display:flex;align-items:baseline;gap:14px;flex-wrap:wrap}\n  #pt-rate .n{font-weight:800;font-size:2.9rem;line-height:1;letter-spacing:-.03em;color:var(--ink);font-variant-numeric:tabular-nums}\n  #pt-rate .n small{display:block;font-size:.72rem;font-weight:700;color:var(--mut);letter-spacing:.02em;margin-top:6px}\n  #pt-rate .n.sub{font-size:1.5rem;color:var(--soft)}\n  #pt-rate .off{background:var(--fill);border:1px solid var(--line);border-radius:14px;padding:16px 18px;display:flex;gap:12px;align-items:baseline}\n  #pt-rate .off .k{font-size:.82rem;font-weight:800;color:var(--ink);white-space:nowrap}\n  #pt-rate .off p{font-size:.95rem;color:var(--soft)} #pt-rate .off b{color:var(--ink);font-weight:700}\n  @media(max-width:680px){#pt-rate .tiers{grid-template-columns:1fr}}\n<\/style>\n  <div class=\"tiers\">\n    <div class=\"tier\">\n      <p class=\"cap\">\ucd5c\ucd08 HKD 200\ub9cc \uc774\ud558 <span style=\"color:var(--mut)\">(\uc57d 3.5\uc5b5 \uc6d0)<\/span><\/p>\n      <div class=\"nums\">\n        <span class=\"n\">8.25%<small>\ubc95\uc778 (Corp.)<\/small><\/span>\n        <span class=\"n sub\">7.5%<small>\ube44\ubc95\uc778<\/small><\/span>\n      <\/div>\n    <\/div>\n    <div class=\"tier\">\n      <p class=\"cap\">HKD 200\ub9cc \ucd08\uacfc\ubd84 \uc804\uccb4<\/p>\n      <div class=\"nums\">\n        <span class=\"n\">16.5%<small>\ubc95\uc778 (Corp.)<\/small><\/span>\n        <span class=\"n sub\">15.0%<small>\ube44\ubc95\uc778<\/small><\/span>\n      <\/div>\n    <\/div>\n  <\/div>\n  <div class=\"off\">\n    <span class=\"k\">\uadf8\ub8f9 \uc8fc\uc758<\/span>\n    <p>\uacc4\uc5f4 \ud64d\ucf69 \ubc95\uc778\uc774 \uc5ec\ub7ec \uac1c\uba74 2\ub2e8\uacc4 \uc800\uc138\uc728\uc740 <b>\ub2e8 1\uac1c \ubc95\uc778<\/b>\uc5d0\ub9cc \uadc0\uc18d. \ub098\uba38\uc9c0\ub294 \uccab 200\ub9cc\uc5d0\ub3c4 16.5% \uc801\uc6a9.<\/p>\n  <\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc42c0d elementor-widget elementor-widget-text-editor\" data-id=\"cc42c0d\" 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>\uc8fc\uc758\ud560 \uc810\uc740 \uadf8\ub8f9 \ub0b4 \uacc4\uc5f4 \uad00\uacc4\uc5d0 \uc788\ub294 \uc5ec\ub7ec \ud64d\ucf69 \ubc95\uc778\uc774 \uc874\uc7ac\ud560 \uacbd\uc6b0, \uc774 2\ub2e8\uacc4 \uc800\uc138\uc728 \ud61c\ud0dd\uc740 \uadf8\ub8f9 \ub0b4 \uc9c0\uc815\ub41c &#8216;\ub2e8 \ud558\ub098\uc758 \ubc95\uc778&#8217;\uc5d0\ub9cc \uadc0\uc18d\uc2dc\ud0ac \uc218 \uc788\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \ub098\uba38\uc9c0 \uc5f0\uad00 \ubc95\uc778\ub4e4\uc740 \uccab HKD 200\ub9cc\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc77c\ubc18 \uc138\uc728\uc778 16.5%\uac00 \uace0\uc2a4\ub780\ud788 \uc801\uc6a9\ub418\ubbc0\ub85c \uc9c0\ubc30\uad6c\uc870 \uc124\uacc4 \uc2dc \uc815\ubc00\ud55c \uc138\ubb34 \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e413b7e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e413b7e\" 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-5496b55 elementor-widget elementor-widget-heading\" data-id=\"5496b55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c(PTR) \ubc1c\uae09 \uc8fc\uae30\uc640 \ud544\uc218 \ud0c0\ub77c\uc778 \ubc0f \uc81c\ucd9c \uc2dc\ud55c <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d0c558 elementor-widget elementor-widget-spacer\" data-id=\"9d0c558\" 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-2b24ead elementor-widget elementor-widget-text-editor\" data-id=\"2b24ead\" 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\uba74 \uc815\ubd80 \ud68c\uacc4\uc5f0\ub3c4 \uc8fc\uae30\uc5d0 \ub530\ub77c \uc138\ubb34\uad6d\uc73c\ub85c\ubd80\ud130 \uacf5\uc2dd \ubc95\uc778\uc138 \uc2e0\uace0\uc11c(PTR, Profits Tax Return)\ub97c \uc218\ub839\ud558\uac8c \ub429\ub2c8\ub2e4. \uc2e0\uace0\uc11c\uc758 \ubc1c\uae09 \uc720\ud615 \ubc0f \ub300\ucc98 \ud0c0\uc784\ub77c\uc778\uc740 \ubc95\uc778\uc758 \uc5c5\ub825\uc5d0 \ub530\ub77c \ucc28\ub4f1\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-ab50d3e elementor-widget elementor-widget-text-editor\" data-id=\"ab50d3e\" 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><strong>(1) \ucd5c\ucd08 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c (First Profits Tax Return)<\/strong><\/p><p>\uc2e0\uc0dd \ubc95\uc778\uc740 \ubc95\uc778 \uc124\ub9bd \ub4f1\uae30\uc77c(Date of Incorporation)\ub85c\ubd80\ud130 \ucd5c\ub300 18\uac1c\uc6d4\uc774 \ub418\ub294 \uc2dc\uc810\uc5d0 \ucd5c\ucd08\uc758 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c(PTR)\ub97c \uc218\ub839\ud558\uac8c \ub429\ub2c8\ub2e4. \uccab \uc2e0\uace0\uc11c\ub294 \uc815\ubd80 \uc2dc\uc2a4\ud15c\uc0c1 \uc790\ub3d9 \uc5f0\uc7a5 \ud61c\ud0dd\uc774 \uc8fc\uc5b4\uc9c0\uc9c0 \uc54a\uc73c\ubbc0\ub85c, PTR \ubc1c\ud589\uc77c(Issue Date)\ub85c\ubd80\ud130 \ubc18\ub4dc\uc2dc &#8216;3\uac1c\uc6d4 \uc774\ub0b4&#8217;\uc5d0 \ud68c\uacc4 \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \ucca8\ubd80\ud558\uc5ec \uc138\ubb34\uad6d\uc5d0 \uc811\uc218\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-7450391 elementor-widget elementor-widget-text-editor\" data-id=\"7450391\" 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><strong>(2) \uc5f0\ub840 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c (Subsequent Profits Tax Returns)<\/strong><\/p><p>\uccab \ubc88\uc9f8 \uc2e0\uace0\ub97c \uc131\uacf5\uc801\uc73c\ub85c \ub9c8\uce5c \ud6c4\uc5d0\ub294 \ub9e4\ub144 4\uc6d4 \uccab \uc601\uc5c5\uc77c\uc5d0 \uc815\uae30 PTR\uc774 \uc77c\uad04 \ubc1c\uae09\ub429\ub2c8\ub2e4. \uc815\uae30 \uc2e0\uace0\uc11c\uc758 \ubc95\uc815 \uc81c\ucd9c \uc2dc\ud55c\uc740 \uc6d0\uce59\uc801\uc73c\ub85c \ubc1c\ud589\uc77c\ub85c\ubd80\ud130 1\uac1c\uc6d4 \uc774\ub0b4\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud64d\ucf69 \uc138\ubb34\uad6d\uc774 \uc6b4\uc601\ud558\ub294 &#8216;\ube14\ub85d \uc5f0\uc7a5 \uc81c\ub3c4(Bulk Extension Scheme)&#8217;\ub97c \ud1b5\ud574 \ubc95\uc778\uc774 \ucc44\ud0dd\ud55c \ud68c\uacc4 \uacb0\uc0b0\uc6d4(Financial Year End)\uc5d0 \ub530\ub77c \ub2e4\uc74c\uacfc \uac19\uc774 \uc81c\ucd9c \uae30\ud55c\uc744 \ub300\ud3ed \uc5f0\uc7a5\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><p style=\"padding-left: 40px;\">\u2022 N\ucf54\ub4dc \ubc95\uc778 (\uacb0\uc0b0\uc6d4\uc774 4\uc6d4~11\uc6d4 \uc0ac\uc774): \uc5f0\uc7a5 \ubd88\uac00 (\ub9e4\ub144 5\uc6d4 \ucd08 \ub9c8\uac10)<br \/>\u2022 D\ucf54\ub4dc \ubc95\uc778 (\uacb0\uc0b0\uc6d4\uc774 12\uc6d4 \ub9d0\uc77c): \ub9e4\ub144 8\uc6d4 \uc911\uc21c\uae4c\uc9c0 \ub9c8\uac10 \uc5f0\uc7a5 \uac00\ub2a5<br \/>\u2022 M\ucf54\ub4dc \ubc95\uc778 (\uacb0\uc0b0\uc6d4\uc774 \uc774\ub4ec\ud574 3\uc6d4 \ub9d0\uc77c): \ub9e4\ub144 11\uc6d4 \uc911\uc21c\uae4c\uc9c0 \ub9c8\uac10 \uc5f0\uc7a5 \uac00\ub2a5<\/p><p>\ub300\ud55c\ubbfc\uad6d \uc0ac\uc5c5\uac00\ubd84\ub4e4\uc740 \ud55c\uad6d \ubcf8\uc0ac\uc640\uc758 \uc5f0\uacb0 \uacb0\uc81c \ud3b8\uc758\uc131\uc744 \uc704\ud574 12\uc6d4 \ub9d0 \uacb0\uc0b0(D\ucf54\ub4dc)\uc744 \uac00\uc7a5 \uc120\ud638\ud558\uc9c0\ub9cc, \ud64d\ucf69 \ud604\uc9c0\uc5d0\uc11c\ub294 3\uc6d4 \ub9d0 \uacb0\uc0b0(M\ucf54\ub4dc)\uc774 \uc138\ubb34 \ub9c8\uac10 \uae30\ud55c\uc744 \uac00\uc7a5 \uae38\uac8c \ud655\ubcf4\ud560 \uc218 \uc788\ub294 \uc2e4\ubb34\uc801 \ud301\uc774 \ub418\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44c943f elementor-widget elementor-widget-text-editor\" data-id=\"44c943f\" 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 id=\"pt-time\">\n<style>\n  @import url('https:\/\/cdn.jsdelivr.net\/gh\/orioncactus\/pretendard@v1.3.9\/dist\/web\/static\/pretendard.min.css');\n  #pt-time{--ink:#1A1A1E;--soft:#5E5E68;--mut:#94949E;--line:#E4E4E8;--fill:#F5F5F7;--hl:#F5EC1C;\n    --sans:'Pretendard',-apple-system,system-ui,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;\n    max-width:760px;margin:0 auto;font-family:var(--sans);color:var(--ink);font-size:16px;line-height:1.6;-webkit-font-smoothing:antialiased}\n  #pt-time *{box-sizing:border-box;font-family:var(--sans)} #pt-time p{margin:0}\n  #pt-time .first{background:var(--fill);border:1px solid var(--line);border-radius:14px;padding:16px 18px;margin-bottom:12px}\n  #pt-time .first .lab{font-size:.78rem;font-weight:800;letter-spacing:.04em;color:var(--mut);margin-bottom:6px}\n  #pt-time .first p{font-size:.96rem;color:var(--soft);line-height:1.5} #pt-time .first b{color:var(--ink);font-weight:700}\n  #pt-time .first .hl{background:var(--hl);color:var(--ink);font-weight:800;border-radius:2px;padding:1px 6px}\n  #pt-time .cols{display:grid;grid-template-columns:repeat(3,1fr);gap:12px}\n  #pt-time .c{background:#fff;border:1px solid var(--line);border-radius:14px;padding:17px 18px}\n  #pt-time .code{font-weight:800;font-size:1.3rem;color:var(--ink);margin-bottom:6px}\n  #pt-time .c .m{font-size:.84rem;color:var(--mut);margin-bottom:10px;line-height:1.4}\n  #pt-time .c .due{font-size:.95rem;font-weight:700;color:var(--ink);padding-top:10px;border-top:1px solid var(--line)}\n  #pt-time .c.no .due{color:var(--soft)}\n  @media(max-width:680px){#pt-time .cols{grid-template-columns:1fr}}\n<\/style>\n  <div class=\"first\">\n    <p class=\"lab\">\ucd5c\ucd08 \uc2e0\uace0 (First PTR)<\/p>\n    <p>\uc124\ub9bd\uc77c\ub85c\ubd80\ud130 \ucd5c\ub300 <b>18\uac1c\uc6d4<\/b> \uc2dc\uc810\uc5d0 \ubc1c\uae09. \uc790\ub3d9 \uc5f0\uc7a5\uc774 \uc5c6\uc73c\ubbc0\ub85c \ubc1c\ud589\uc77c\ub85c\ubd80\ud130 <span class=\"hl\">3\uac1c\uc6d4 \uc774\ub0b4<\/span> \uac10\uc0ac\ubcf4\uace0\uc11c \ucca8\ubd80 \uc81c\ucd9c.<\/p>\n  <\/div>\n  <div class=\"cols\">\n    <div class=\"c no\">\n      <p class=\"code\">N\ucf54\ub4dc<\/p>\n      <p class=\"m\">\uacb0\uc0b0\uc6d4 4\uc6d4~11\uc6d4<\/p>\n      <p class=\"due\">\uc5f0\uc7a5 \ubd88\uac00 \u00b7 5\uc6d4 \ucd08 \ub9c8\uac10<\/p>\n    <\/div>\n    <div class=\"c\">\n      <p class=\"code\">D\ucf54\ub4dc<\/p>\n      <p class=\"m\">\uacb0\uc0b0\uc6d4 12\uc6d4 \ub9d0\uc77c<\/p>\n      <p class=\"due\">8\uc6d4 \uc911\uc21c\uae4c\uc9c0 \uc5f0\uc7a5<\/p>\n    <\/div>\n    <div class=\"c\">\n      <p class=\"code\">M\ucf54\ub4dc<\/p>\n      <p class=\"m\">\uacb0\uc0b0\uc6d4 \uc774\ub4ec\ud574 3\uc6d4 \ub9d0<\/p>\n      <p class=\"due\">11\uc6d4 \uc911\uc21c\uae4c\uc9c0 \uc5f0\uc7a5<\/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-93ea9af elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"93ea9af\" 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-61c4b7e elementor-widget elementor-widget-heading\" data-id=\"61c4b7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 \ubc95\uc778\uc138 \uc2e0\uace0 \uc2dc \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \ubc95\uc815 \uac10\uc0ac\uc758 \uc808\ub300\uc801 \ud544\uc218\uc131 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f693cce elementor-widget elementor-widget-spacer\" data-id=\"f693cce\" 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-e190554 elementor-widget elementor-widget-text-editor\" data-id=\"e190554\" 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 \ubc95\uc778\uc138\ubc95\uc758 \uacbd\uc6b0 \uc77c\uc815 \uc790\uc0b0 \uaddc\ubaa8 \ubbf8\ub9cc\uc758 \uc18c\uae30\uc5c5\uc740 \uc678\ubd80 \ud68c\uacc4 \uac10\uc0ac\uac00 \uba74\uc81c\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc73c\ub098, \ud64d\ucf69 \uc870\uc138 \uc870\ub840(Inland Revenue Ordinance, Cap. 112) \ubc0f \ud68c\uc0ac \uc870\ub840(Cap. 622)\ub294 \uc644\uc804\ud788 \ub2e4\ub978 \uae30\uc900\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/p><p>\ud64d\ucf69\uc758 \ubaa8\ub4e0 \uc81c\ud55c \uc720\ud55c\ud68c\uc0ac(Companies Limited)\ub294 \ub9e4\ucd9c\uc774\ub098 \uc790\uc0b0 \uaddc\ubaa8\uc758 \ud06c\uace0 \uc791\uc74c\uc5d0 \uad00\uacc4\uc5c6\uc774, \ubc18\ub4dc\uc2dc \ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA, Certified Public Accountant)\uc758 \ub3c5\ub9bd\uc801\uc778 \ubc95\uc815 \ud68c\uacc4 \uac10\uc0ac(Statutory Audit)\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc989, \ub9e4\ucd9c\uc774 &#8216;0\uc6d0&#8217;\uc778 \ud734\uba74 \ubc95\uc778(Dormant Company)\uc77c\uc9c0\ub77c\ub3c4 \ubb34\uc2e4\uc801 \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc5ec \ubc95\uc778\uc138 \uc2e0\uace0\uc11c(PTR)\uc640 \ud568\uaed8 \uacb0\ud569 \uc81c\ucd9c\ud558\ub294 \uac83\uc774 \ucca0\uc800\ud55c \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-282f747 elementor-widget elementor-widget-text-editor\" data-id=\"282f747\" 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 id=\"pt-audit\">\n<style>\n  @import url('https:\/\/cdn.jsdelivr.net\/gh\/orioncactus\/pretendard@v1.3.9\/dist\/web\/static\/pretendard.min.css');\n  #pt-audit{--ink:#1A1A1E;--soft:#5E5E68;--line:#E4E4E8;--fill:#F5F5F7;--red:#C23B30;\n    --sans:'Pretendard',-apple-system,system-ui,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;\n    max-width:760px;margin:0 auto;font-family:var(--sans);color:var(--ink);font-size:16px;line-height:1.6;-webkit-font-smoothing:antialiased}\n  #pt-audit *{box-sizing:border-box;font-family:var(--sans)} #pt-audit p{margin:0}\n  #pt-audit .hero{background:var(--fill);border:1px solid var(--line);border-radius:14px;padding:20px;margin-bottom:12px}\n  #pt-audit .hero h5{margin:0 0 6px;font-size:1.14rem;font-weight:700;color:var(--ink);line-height:1.35}\n  #pt-audit .hero p{font-size:.95rem;color:var(--soft);line-height:1.5} #pt-audit .hero b{color:var(--ink);font-weight:700}\n  #pt-audit .warn{background:#fff;border:1px solid var(--line);border-top:4px solid var(--red);border-radius:14px;padding:16px 18px;display:flex;gap:12px;align-items:baseline}\n  #pt-audit .warn .wk{font-size:.8rem;font-weight:800;color:var(--red);white-space:nowrap}\n  #pt-audit .warn p{font-size:.93rem;color:var(--soft);line-height:1.5} #pt-audit .warn b{color:var(--ink);font-weight:700}\n<\/style>\n  <div class=\"hero\">\n    <h5>\ub9e4\ucd9c\uc774 0\uc6d0\uc774\uc5b4\ub3c4 \ubc95\uc815 \uac10\uc0ac\ub294 \uc758\ubb34<\/h5>\n    <p>\ud64d\ucf69\uc758 \ubaa8\ub4e0 \uc720\ud55c\ud68c\uc0ac\ub294 \ub9e4\ucd9c\u00b7\uc790\uc0b0 \uaddc\ubaa8\uc640 \ubb34\uad00\ud558\uac8c <b>\uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \ubc95\uc815 \uac10\uc0ac<\/b>\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \ud734\uba74 \ubc95\uc778\ub3c4 <b>\ubb34\uc2e4\uc801 \uac10\uc0ac\ubcf4\uace0\uc11c<\/b>\ub97c PTR\uacfc \ud568\uaed8 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n  <\/div>\n  <div class=\"warn\">\n    <span class=\"wk\">\ub204\ub77d \uc2dc<\/span>\n    <p>\uac10\uc0ac\ubcf4\uace0\uc11c \uc5c6\uc774 PTR\ub9cc \ub0b4\uba74 <b>\ubbf8\uc2e0\uace0(Defective Return)<\/b>\ub85c \uc989\uc2dc \ubc18\ub824 \u2192 \ud328\ub110\ud2f0 \ubc8c\uae08 + \ub300\ud45c\uc774\uc0ac \ubc95\uc6d0 \uc18c\ud658\uc7a5(Summons) \ubc1c\ubd80 \uac00\ub2a5.<\/p>\n  <\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8ec832 elementor-widget elementor-widget-text-editor\" data-id=\"c8ec832\" 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><strong>\uac10\uc0ac\ubcf4\uace0\uc11c \ub204\ub77d \uc2dc \ubd88\uc774\uc775:<\/strong><br \/>\uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \ucca8\ubd80\ud558\uc9c0 \uc54a\uace0 PTR \uc11c\uc2dd\ub9cc \uc791\uc131\ud558\uc5ec \ub2e8\ub3c5 \uc81c\ucd9c\ud560 \uacbd\uc6b0, \ud64d\ucf69 \uc138\ubb34\uad6d\uc740 \uc774\ub97c &#8216;\ubbf8\uc2e0\uace0(Defective Return)&#8217; \uc0c1\ud0dc\ub85c \uac04\uc8fc\ud558\uc5ec \uc989\uac01 \ubc18\ub824\ud569\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \ubb34\uc2e0\uace0 \uae30\uac04\uc5d0 \ube44\ub840\ud55c \ub9c9\ub300\ud55c \ud328\ub110\ud2f0 \ubc8c\uae08 \ubd80\uacfc\ub294 \ubb3c\ub860, \ubc95\uc778 \ub300\ud45c\uc774\uc0ac\uc5d0 \ub300\ud55c \ubc95\uc6d0 \uc18c\ud658\uc7a5(Summons)\uc774 \ubc1c\ubd80\ub420 \uc218 \uc788\uc73c\ubbc0\ub85c \ud604\uc9c0 \ud68c\uacc4 \uc804\ubb38\uac00\uc640\uc758 \uc0c1\uc2dc \uc5f0\uacc4\uac00 \uc808\ub300\uc801\uc785\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41fec6d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"41fec6d\" 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-6ceb387 elementor-widget elementor-widget-heading\" data-id=\"6ceb387\" 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\">\uc5ed\uc678\uc18c\ub4dd \uba74\uc138 \uc2e0\uccad(Offshore Claim) \uc2ec\uc0ac \uc694\uac74 \ub300\ud3ed \uac15\ud654 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fddfb4 elementor-widget elementor-widget-spacer\" data-id=\"3fddfb4\" 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-023c8e6 elementor-widget elementor-widget-text-editor\" data-id=\"023c8e6\" 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>\ub9ce\uc740 \ud55c\uad6d\uc778 \ubb34\uc5ed \ubc0f \uc774\ucee4\uba38\uc2a4 \uc0ac\uc5c5\uac00\ub4e4\uc774 \ud64d\ucf69 \ubc95\uc778\uc744 \ud65c\uc6a9\ud558\ub294 \uac00\uc7a5 \uad81\uadf9\uc801\uc778 \ubaa9\uc801\uc740 \uc5ed\uc678\uc18c\ub4dd \uba74\uc138(Offshore Claim) \ud61c\ud0dd\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ucd5c\uadfc \ud64d\ucf69 \uc138\ubb34\uad6d\uc740 \ubb34\ubd84\ubcc4\ud55c \uc870\uc138 \ud68c\ud53c\ub97c \ucc28\ub2e8\ud558\uae30 \uc704\ud574 \uba74\uc138 \uc2ec\uc0ac \uae30\uc870\ub97c \uac15\ud654\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-7895c12 elementor-widget elementor-widget-text-editor\" data-id=\"7895c12\" 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>\uacfc\uac70\uc5d0\ub294 \ub2e8\uc21c \uc11c\ub958 \uc81c\ucd9c\ub9cc\uc73c\ub85c \uba74\uc138 \uc2b9\uc778\uc774 \uc774\ub8e8\uc5b4\uc9c0\ub294 \uacbd\uc6b0\uac00 \uc788\uc5c8\uc73c\ub098, \ud604\uc7ac\ub294 \uc138\ubb34\uad6d\uc758 \uc815\ubc00 \ubcf4\uc815 \uc694\uad6c(Letter of Query)\uc5d0 \ub300\ud574 \uc644\ubcbd\ud55c \ubb34\uc5ed \uc2e4\uc9c8 \uc11c\ub958\ub97c \uc81c\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4. \ud575\uc2ec \uba74\uc138 \ud310\uc815 \uac00\uc774\ub4dc\ub77c\uc778\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-2750e57 elementor-widget elementor-widget-text-editor\" data-id=\"2750e57\" 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 id=\"pt-off\">\n<style>\n  @import url('https:\/\/cdn.jsdelivr.net\/gh\/orioncactus\/pretendard@v1.3.9\/dist\/web\/static\/pretendard.min.css');\n  #pt-off{--ink:#1A1A1E;--soft:#5E5E68;--mut:#94949E;--line:#E4E4E8;\n    --sans:'Pretendard',-apple-system,system-ui,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;\n    max-width:760px;margin:0 auto;font-family:var(--sans);color:var(--ink);font-size:16px;line-height:1.6;-webkit-font-smoothing:antialiased}\n  #pt-off *{box-sizing:border-box;font-family:var(--sans)} #pt-off p{margin:0}\n  #pt-off .grid{display:grid;grid-template-columns:repeat(3,1fr);gap:12px}\n  #pt-off .c{background:#fff;border:1px solid var(--line);border-radius:14px;padding:18px}\n  #pt-off .k{font-size:.76rem;font-weight:800;letter-spacing:.06em;color:var(--mut);margin-bottom:10px}\n  #pt-off h5{margin:0 0 8px;font-size:1.06rem;font-weight:700;line-height:1.3}\n  #pt-off p.t{font-size:.91rem;color:var(--soft);line-height:1.5} #pt-off b{color:var(--ink);font-weight:700}\n  @media(max-width:680px){#pt-off .grid{grid-template-columns:1fr}}\n<\/style>\n  <div class=\"grid\">\n    <div class=\"c\"><p class=\"k\">CHECK 01<\/p><h5>\uacc4\uc57d \uc131\ub9bd \uc7a5\uc18c<\/h5><p class=\"t\">\ub9e4\uc785\u00b7\ub9e4\ucd9c \uacc4\uc57d\uc758 \uc2b9\uc778\u00b7\uccb4\uacb0\uc774 <b>\ud64d\ucf69 \uc601\ud1a0 \ubc16<\/b>\uc5d0\uc11c \uc774\ub904\uc84c\ub294\uac00.<\/p><\/div>\n    <div class=\"c\"><p class=\"k\">CHECK 02<\/p><h5>\ubb3c\ub958\uc758 \ud750\ub984<\/h5><p class=\"t\">\uc0c1\ud488\uc774 \ud64d\ucf69 \uc138\uad00\u00b7\ucc3d\uace0\ub97c <b>\uacbd\uc720\ud558\uc9c0 \uc54a\uace0<\/b> \ud574\uc678\u2192\ud574\uc678 \uc9c1\ubc30\uc1a1\ub410\ub294\uac00.<\/p><\/div>\n    <div class=\"c\"><p class=\"k\">CHECK 03<\/p><h5>\uace0\uc815 \uc0ac\uc5c5\uc7a5<\/h5><p class=\"t\">\ud64d\ucf69\uc5d0 \ubb3c\ub9ac\uc801 \uc0ac\ubb34\uc2e4\u00b7\uc0c1\uc8fc \uc784\uc9c1\uc6d0\uc744 <b>\ub450\uc9c0 \uc54a\uc558\ub294\uac00<\/b>.<\/p><\/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-021d214 elementor-widget elementor-widget-spacer\" data-id=\"021d214\" 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-246f0c1 elementor-widget elementor-widget-text-editor\" data-id=\"246f0c1\" 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>\ub530\ub77c\uc11c \uba74\uc138 \ud61c\ud0dd\uc744 \ud569\ubc95\uc801\uc73c\ub85c \ub204\ub9ac\uae30 \uc704\ud574\uc11c\ub294 \ud3c9\uc18c \uac70\ub798 \uc778\ubcf4\uc774\uc2a4, \uc120\ud558\uc99d\uad8c(B\/L), \ubc14\uc774\uc5b4\uc640\uc758 \uc774\uba54\uc77c \uad50\uc2e0 \ub0b4\uc5ed\uc744 \ud68c\uacc4 \uc5f0\ub3c4\ubcc4\ub85c \ucca0\uc800\ud788 \uc790\uc0b0\ud654\ud558\uc5ec \uc18c\uba85\uc5d0 \ub300\ube44\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-625db8e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"625db8e\" 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-9ac62c0 elementor-widget elementor-widget-heading\" data-id=\"9ac62c0\" 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\">\uc678\uad6d \uc6d0\ucc9c\uc18c\ub4dd \uba74\uc138 \uc81c\ub3c4(FSIE) \uac1c\uc815\uc548\uc5d0 \ub530\ub978 \ubb34\uc5ed \ubc95\uc778 \ub9ac\uc2a4\ud06c <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adf5bcd elementor-widget elementor-widget-spacer\" data-id=\"adf5bcd\" 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-ff4b57e elementor-widget elementor-widget-text-editor\" data-id=\"ff4b57e\" 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 id=\"pt-fsie\">\n<style>\n  @import url('https:\/\/cdn.jsdelivr.net\/gh\/orioncactus\/pretendard@v1.3.9\/dist\/web\/static\/pretendard.min.css');\n  #pt-fsie{--ink:#1A1A1E;--soft:#5E5E68;--mut:#94949E;--line:#E4E4E8;--fill:#F5F5F7;--hl:#F5EC1C;\n    --sans:'Pretendard',-apple-system,system-ui,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;\n    max-width:760px;margin:0 auto;font-family:var(--sans);color:var(--ink);font-size:16px;line-height:1.6;-webkit-font-smoothing:antialiased}\n  #pt-fsie *{box-sizing:border-box;font-family:var(--sans)} #pt-fsie p{margin:0}\n  #pt-fsie .lead{background:var(--fill);border:1px solid var(--line);border-radius:14px;padding:16px 18px;margin-bottom:12px;font-size:.96rem;color:var(--soft);line-height:1.55}\n  #pt-fsie .lead b{color:var(--ink);font-weight:700}\n  #pt-fsie .lead .hl{background:var(--hl);color:var(--ink);font-weight:800;border-radius:2px;padding:1px 6px}\n  #pt-fsie .grid{display:grid;grid-template-columns:repeat(4,1fr);gap:10px}\n  #pt-fsie .c{background:#fff;border:1px solid var(--line);border-radius:12px;padding:14px}\n  #pt-fsie .c h5{margin:0 0 5px;font-size:.98rem;font-weight:700;line-height:1.25}\n  #pt-fsie .c .en{font-size:.74rem;color:var(--mut);font-weight:600}\n  @media(max-width:680px){#pt-fsie .grid{grid-template-columns:1fr 1fr}}\n<\/style>\n  <p class=\"lead\">\ud574\uc678 \uc218\uc785\uc774\ub77c\ub3c4 \ud64d\ucf69 \ub0b4 <b>\uacbd\uc81c\uc801 \uc2e4\uc9c8(Economic Substance)<\/b>\uc774 \uc5c6\uc73c\uba74, \uc544\ub798 4\ub300 \uc5ed\uc678 \uc218\uc785\uc5d0 <span class=\"hl\">\ubc95\uc778\uc138 16.5% \uc18c\uae09 \uacfc\uc138<\/span>\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n  <div class=\"grid\">\n    <div class=\"c\"><h5>\ubc30\ub2f9\uae08<\/h5><p class=\"en\">Dividends<\/p><\/div>\n    <div class=\"c\"><h5>\uc9c0\uc7ac\uad8c \uc218\uc785<\/h5><p class=\"en\">IP Income<\/p><\/div>\n    <div class=\"c\"><h5>\ucc44\uad8c \uc774\uc790<\/h5><p class=\"en\">Interest<\/p><\/div>\n    <div class=\"c\"><h5>\uc790\ubcf8\uc774\ub4dd<\/h5><p class=\"en\">Capital Gains<\/p><\/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-c68bda1 elementor-widget elementor-widget-spacer\" data-id=\"c68bda1\" 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-5faeaa3 elementor-widget elementor-widget-text-editor\" data-id=\"5faeaa3\" 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>\ucd5c\uadfc \ud64d\ucf69 \uc138\ubb34 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4\uc758 \uac00\uc7a5 \uac70\ub300\ud55c \ubcc0\ud654\ub294 \ubc14\ub85c &#8216;\uc678\uad6d \uc6d0\ucc9c\uc18c\ub4dd \uba74\uc138 \uc81c\ub3c4(FSIE, Foreign-Sourced Income Exemption Regime)&#8217;\uc758 \uc804\uba74 \uc2dc\ud589 \ubc0f \uac1c\uc815\uc785\ub2c8\ub2e4.<\/p><p>EU\uc758 \ud654\uc774\ud2b8\ub9ac\uc2a4\ud2b8 \uc720\uc9c0 \uc694\uac74\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud574 \uac1c\uc815\ub41c FSIE \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ud64d\ucf69 \ubc95\uc778\uc774 \ud574\uc678 \uc790\ud68c\uc0ac\ub85c\ubd80\ud130 \uc218\ub839\ud558\ub294 \ubc30\ub2f9\uae08(Dividends), \uc9c0\uc801\uc7ac\uc0b0\uad8c \uc218\uc785(IP Income), \ucc44\uad8c \uc774\uc790(Interest) \ubc0f \uc790\ubcf8\uc774\ub4dd(Capital Gains) \ub4f1\uc758 \uc678\uad6d \uc6d0\ucc9c \uc218\uc785\uc5d0 \ub300\ud574, \ud64d\ucf69 \ub0b4\uc5d0 &#8216;\uc2e4\uc9c8\uc801 \uacbd\uc81c\uc801 \uc2e4\uc9c8(Economic Substance)&#8217;\uc744 \uac16\ucd94\uc9c0 \ubabb\ud558\uba74 \uc5ed\uc678\uc18c\ub4dd\uc77c\uc9c0\ub77c\ub3c4 \ud64d\ucf69 \ub0b4 \ubc95\uc778\uc138(16.5%)\ub97c \uc18c\uae09 \uacfc\uc138\ud560 \uc218 \uc788\ub3c4\ub85d \ubc95\uc774 \uac1c\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b03b41 elementor-widget elementor-widget-text-editor\" data-id=\"1b03b41\" 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><strong>\ubb34\uc5ed \ubc0f \ub2e4\uad6d\uc801 \uc9c0\uc8fc\ud68c\uc0ac \ub9ac\uc2a4\ud06c:<\/strong><br \/>\ub2e8\uc21c\ud788 \ud398\uc774\ud37c \ucef4\ud37c\ub2c8 \uba85\uc758\ub85c \ud574\uc678 \uc8fc\uc2dd\uc744 \ubcf4\uc720\ud558\uac70\ub098 \uc9c0\uc2dd\uc7ac\uc0b0\uad8c\uc744 \ub77c\uc774\uc120\uc2f1\ud558\uc5ec \uc218\uc775\uc744 \uc62c\ub9ac\ub358 \ud55c\uad6d\uc778 \ud22c\uc790\uc790 \ubc0f \ubb34\uc5ed \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc740 \uc774 FSIE \uaddc\uc815\uc758 \uc9c1\uaca9\ud0c4\uc744 \ub9de\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub97c \uadf9\ubcf5\ud558\uae30 \uc704\ud574\uc11c\ub294 \ud64d\ucf69 \ub0b4\uc5d0 \ub300\ub9ac\uc778\uc744 \uc9c0\uc815\ud558\uac70\ub098 \uc801\uc815\ud55c \uc218\uc900\uc758 \ubc95\uc778 \uc6b4\uc601\ube44 \uc9c0\ucd9c(Adequate Operating Expenditure) \uc2e4\uc801\uc744 \uc7a5\ubd80\uc0c1\uc73c\ub85c \uc785\uc99d\ud574\uc57c \ud558\ubbc0\ub85c \uc138\ubb34 \uc9c4\ub2e8\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.\uc640\uc758 \uc0c1\uc2dc \uc5f0\uacc4\uac00 \uc808\ub300\uc801\uc785\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13aac8f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"13aac8f\" 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-1d215da elementor-widget elementor-widget-heading\" data-id=\"1d215da\" 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\">\ud64d\ucf69 \uc138\ubb34\uad6d \uc9c0\uce68\uc5d0 \ub530\ub978 \ud544\uc218 \ube44\uc988\ub2c8\uc2a4 \ud68c\uacc4 \uc7a5\ubd80 \ubcf4\uad00 \ubc0f \ud328\ub110\ud2f0 \uaddc\uc815 <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa7214b elementor-widget elementor-widget-spacer\" data-id=\"aa7214b\" 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-e3f2b16 elementor-widget elementor-widget-text-editor\" data-id=\"e3f2b16\" 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 \uc870\uc138 \uc870\ub840 \uc81c51C\uc870(Section 51C of the Inland Revenue Ordinance)\uc5d0 \ub530\ub77c, \ud64d\ucf69\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\ub294 \ubaa8\ub4e0 \ubc95\uc778\uc740 \ube44\uc988\ub2c8\uc2a4 \uac70\ub798 \ub0b4\uc5ed\uc744 \uba85\ud655\ud788 \ud655\uc778\ud560 \uc218 \uc788\ub294 \ucda9\ubd84\ud55c \uc7a5\ubd80 \ubc0f \uc601\uc218\uc99d \uc6d0\ubcf8\uc744 \ucd5c\uc18c 7\ub144\uac04 \ubc95\uc778 \ub4f1\ub85d \uc8fc\uc18c\uc9c0\uc5d0 \uc548\uc804\ud558\uac8c \ubcf4\uad00 \ubc0f \ube44\uce58\ud574\uc57c \ud558\ub294 \ubc95\uc801 \uc758\ubb34\ub97c \uc9c0\ub2d9\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c8d0e8 elementor-widget elementor-widget-text-editor\" data-id=\"3c8d0e8\" 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 id=\"pt-keep\">\n<style>\n  @import url('https:\/\/cdn.jsdelivr.net\/gh\/orioncactus\/pretendard@v1.3.9\/dist\/web\/static\/pretendard.min.css');\n  #pt-keep{--ink:#1A1A1E;--soft:#5E5E68;--mut:#94949E;--line:#E4E4E8;--fill:#F5F5F7;--red:#C23B30;\n    --sans:'Pretendard',-apple-system,system-ui,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;\n    max-width:760px;margin:0 auto;font-family:var(--sans);color:var(--ink);font-size:16px;line-height:1.6;-webkit-font-smoothing:antialiased}\n  #pt-keep *{box-sizing:border-box;font-family:var(--sans)} #pt-keep p{margin:0}\n  #pt-keep .grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:12px}\n  #pt-keep .box{border:1px solid var(--line);border-radius:14px;padding:18px 20px;display:flex;flex-direction:column}\n  #pt-keep .keep{background:#fff}\n  #pt-keep .k{font-size:.76rem;font-weight:800;letter-spacing:.06em;color:var(--mut);margin-bottom:4px}\n  #pt-keep h5{margin:0 0 14px;font-size:1.08rem;font-weight:700;color:var(--ink);line-height:1.3}\n  #pt-keep ul{list-style:none;margin:0;padding:0}\n  #pt-keep li{font-size:.92rem;color:var(--soft);line-height:1.45;padding:8px 0 8px 18px;position:relative}\n  #pt-keep li+li{border-top:1px solid var(--line)}\n  #pt-keep li::before{content:\"\";position:absolute;left:2px;top:15px;width:5px;height:5px;border-radius:50%;background:var(--mut)}\n  #pt-keep li b{color:var(--ink);font-weight:700}\n  #pt-keep .pen{background:#fff;border-left:4px solid var(--red)}\n  #pt-keep .pen .k{color:var(--red)}\n  #pt-keep .fine{display:flex;align-items:baseline;gap:8px;margin:6px 0 16px}\n  #pt-keep .fine .amt{font-weight:800;font-size:2.2rem;line-height:1;letter-spacing:-.02em;color:var(--red);font-variant-numeric:tabular-nums}\n  #pt-keep .fine .unit{font-size:.86rem;font-weight:700;color:var(--soft)}\n  #pt-keep .pen p{font-size:.91rem;color:var(--soft);line-height:1.5} #pt-keep .pen b{color:var(--ink);font-weight:700}\n  #pt-keep .pen .div{height:1px;background:var(--line);margin:14px 0}\n<\/style>\n  <div class=\"grid\">\n    <div class=\"box keep\">\n      <p class=\"k\">KEEP \u00b7 \ubcf4\uad00 \ub300\uc0c1 \uc11c\ub958<\/p>\n      <h5>\ucd5c\uc18c 7\ub144\uac04 \ubcf4\uad00<\/h5>\n      <ul>\n        <li>\ub9e4\ucd9c\u00b7\ub9e4\uc785 <b>\uc0c1\uc5c5\uc1a1\uc7a5(Invoice)<\/b> \ubc0f \ub300\uae08 \uc601\uc218\uc99d(Receipt)<\/li>\n        <li>\uc804 \uc138\uacc4 \uc740\ud589\uacc4\uc88c <b>\uc6d4\ubcc4 \uac70\ub798 \uba85\uc138\uc11c<\/b> \uc6d0\ubcf8 \uc804\uccb4<\/li>\n        <li>\uc120\ud558\uc99d\uad8c(B\/L)\u00b7\ud56d\uacf5\ud654\ubb3c\uc6b4\uc1a1\uc7a5(AWB)\u00b7<b>\uc138\uad00 \ud1b5\uad00 \ud544\uc99d<\/b><\/li>\n        <li>\uc784\uc9c1\uc6d0 <b>\uae09\uc5ec \ub300\uc7a5<\/b> \ubc0f \uc784\ub300\ucc28 \uacc4\uc57d\uc11c<\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"box pen\">\n      <p class=\"k\">PENALTY \u00b7 \uc704\ubc18 \uc2dc<\/p>\n      <div class=\"fine\"><span class=\"amt\">HKD 100,000<\/span><span class=\"unit\">\ucd5c\ub300 \ubc8c\uae08<\/span><\/div>\n      <p>\ubd88\uc2dc \uac80\uc5f4\uc5d0\uc11c \ubcf4\uad00 \uc758\ubb34 \uc704\ubc18\uc774 \uc801\ubc1c\ub418\uba74 <b>\uc815\uc0c1 \ucc38\uc791 \uc5c6\uc774 \uc989\uc2dc<\/b> \uc0ac\ubc95 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/p>\n      <div class=\"div\"><\/div>\n      <p>\ub610\ud55c \uc138\ubb34\uc870\uc0ac \uc2dc <b>\ube44\uc6a9 \uc778\uc815\uc774 \uc804\uba74 \uac70\ubd80<\/b>\ub418\uc5b4 \uacfc\uc138 \ud45c\uc900\uc774 \uae09\uc0c1\uc2b9\ud558\ub294 \uce58\uba85\uc801 \ubd88\uc774\uc775\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/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-300e6ce elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"300e6ce\" 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-d000bbe elementor-widget elementor-widget-heading\" data-id=\"d000bbe\" 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\uc778 \uc0ac\uc5c5\uac00\uac00 \uc644\ubcbd\ud55c \ubc95\uc778\uc138 \uc2e0\uace0\ub97c \uc704\ud574 \uc0c1\uc2dc \uad6c\ube44\ud574\uc57c \ud560 \uc11c\ub958 \uccb4\ud06c\ub9ac\uc2a4\ud2b8 <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b17847 elementor-widget elementor-widget-spacer\" data-id=\"3b17847\" 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-743e368 elementor-widget elementor-widget-text-editor\" data-id=\"743e368\" 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 id=\"pt-check\">\n<style>\n  @import url('https:\/\/cdn.jsdelivr.net\/gh\/orioncactus\/pretendard@v1.3.9\/dist\/web\/static\/pretendard.min.css');\n  #pt-check{--ink:#1A1A1E;--soft:#5E5E68;--mut:#94949E;--line:#E4E4E8;--fill:#F5F5F7;\n    --sans:'Pretendard',-apple-system,system-ui,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;\n    max-width:760px;margin:0 auto;font-family:var(--sans);color:var(--ink);font-size:16px;line-height:1.6;-webkit-font-smoothing:antialiased}\n  #pt-check *{box-sizing:border-box;font-family:var(--sans)} #pt-check p{margin:0}\n  #pt-check .lab{font-size:.76rem;font-weight:800;letter-spacing:.06em;color:var(--mut);margin-bottom:12px}\n  #pt-check ul{list-style:none;margin:0;padding:0;border:1px solid var(--line);border-radius:14px;overflow:hidden}\n  #pt-check li{display:flex;gap:13px;align-items:flex-start;padding:15px 18px;background:#fff}\n  #pt-check li+li{border-top:1px solid var(--line)}\n  #pt-check li:nth-child(even){background:var(--fill)}\n  #pt-check .bx{flex:none;width:22px;height:22px;margin-top:1px}\n  #pt-check .bx svg{width:22px;height:22px;display:block}\n  #pt-check .t{font-size:.96rem;color:var(--ink);font-weight:600;line-height:1.45}\n  #pt-check .t span{display:block;font-size:.86rem;font-weight:400;color:var(--soft);margin-top:2px}\n<\/style>\n  <p class=\"lab\">CHECKLIST \u00b7 \ubc95\uc778\uc138 \uc2e0\uace0 \ud544\uc218 \uc11c\ub958<\/p>\n  <ul>\n    <li>\n      <span class=\"bx\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"2.5\" y=\"2.5\" width=\"19\" height=\"19\" rx=\"5\" fill=\"#1A1A1E\"\/><path d=\"M7 12.3l3.2 3.2L17 8.7\" stroke=\"#fff\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span>\n      <p class=\"t\">\ud64d\ucf69 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c(PTR) \uc6d0\ubcf8 \uc11c\uc2dd<span>\uc138\ubb34\uad6d\uc5d0\uc11c \uc218\ub839\ud55c \ud30c\uc77c<\/span><\/p>\n    <\/li>\n    <li>\n      <span class=\"bx\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"2.5\" y=\"2.5\" width=\"19\" height=\"19\" rx=\"5\" fill=\"#1A1A1E\"\/><path d=\"M7 12.3l3.2 3.2L17 8.7\" stroke=\"#fff\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span>\n      <p class=\"t\">\ud68c\uacc4\uc5f0\ub3c4 \uc804\uccb4 \uae30\uac04\uc758 \uc740\ud589 \uac70\ub798 \ub0b4\uc5ed\uc11c<span>Bank Statements 1\uc6d4~12\uc6d4 \uc644\ubcf8<\/span><\/p>\n    <\/li>\n    <li>\n      <span class=\"bx\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"2.5\" y=\"2.5\" width=\"19\" height=\"19\" rx=\"5\" fill=\"#1A1A1E\"\/><path d=\"M7 12.3l3.2 3.2L17 8.7\" stroke=\"#fff\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span>\n      <p class=\"t\">\ub9e4\ucd9c\u00b7\ub9e4\uc785 \uc778\ubcf4\uc774\uc2a4, \ud328\ud0b9\ub9ac\uc2a4\ud2b8, \uc120\ud558\uc99d\uad8c(B\/L)<span>\uac74\ubcc4 \ub9e4\uce6d \uc138\ud2b8 \ud30c\uc77c<\/span><\/p>\n    <\/li>\n    <li>\n      <span class=\"bx\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"2.5\" y=\"2.5\" width=\"19\" height=\"19\" rx=\"5\" fill=\"#1A1A1E\"\/><path d=\"M7 12.3l3.2 3.2L17 8.7\" stroke=\"#fff\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span>\n      <p class=\"t\">\ubc95\uc778 \uba85\uc758 \uc9c0\ucd9c \uc601\uc218\uc99d \uc6d0\ubcf8<span>\uc0ac\ubb34\uc2e4 \uc784\ub300\ub8cc, \uac00\uc0c1\uc624\ud53c\uc2a4 \ud53c, \ub9c8\ucf00\ud305 \ube44\uc6a9 \ub4f1<\/span><\/p>\n    <\/li>\n    <li>\n      <span class=\"bx\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"2.5\" y=\"2.5\" width=\"19\" height=\"19\" rx=\"5\" fill=\"#1A1A1E\"\/><path d=\"M7 12.3l3.2 3.2L17 8.7\" stroke=\"#fff\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span>\n      <p class=\"t\">\uc804\ub144\ub3c4 \ud655\uc815 \uc138\uc561 \ud1b5\uc9c0\uc11c &#038; CPA \uac10\uc0ac\ubcf4\uace0\uc11c \uc0ac\ubcf8<span>Notice of Assessment + Audit Report<\/span><\/p>\n    <\/li>\n  <\/ul>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-338c68d elementor-widget elementor-widget-text-editor\" data-id=\"338c68d\" 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><strong>\ucd9c\ucc98 \ubc0f \uaddc\uc81c \ub2f9\uad6d \uacf5\uc2dd \uac00\uc774\ub4dc\ub77c\uc778<\/strong><\/p><ul><li>\ud64d\ucf69 \uc138\ubb34\uad6d(Inland Revenue Department) \ubc95\uc778\uc138 \uc548\ub0b4 \uc9c0\uce68: Profits Tax Guidelines &amp; Two-Tiered Profits Tax Rates Regime Regulations<\/li><li>\ud64d\ucf69 \uc870\uc138 \uc870\ub840 \uc138\ubd80 \uc870\ud56d: Inland Revenue Ordinance (Cap. 112) Section 51C (Business Record Keeping Requirements)<\/li><li>\ud64d\ucf69 \uc138\ubb34\uad6d \ubc1c\uac04 \uc678\uad50 \uc6d0\ucc9c\uc18c\ub4dd \uac1c\uc815 \uace0\uc2dc: Guidance Notes on Foreign-Sourced Income Exemption (FSIE) Regime<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7195341 elementor-widget elementor-widget-spacer\" data-id=\"7195341\" 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-ac59dc9 elementor-widget elementor-widget-button\" data-id=\"ac59dc9\" 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-8cfcf26 elementor-widget elementor-widget-spacer\" data-id=\"8cfcf26\" 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-d267b4c elementor-widget elementor-widget-heading\" data-id=\"d267b4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">FAQs<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3617d30 elementor-widget elementor-widget-n-accordion\" data-id=\"3617d30\" 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-5670\" 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-5670\" >\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 \uc138\uc6b0\uace0 \ub9e4\ucd9c\uc774 \uc804\ud600 \uc5c6\uc5c8\ub294\ub370\ub3c4 \ud68c\uacc4 \uac10\uc0ac\ub97c \ubc1b\uace0 \ubc95\uc778\uc138 \uc2e0\uace0\ub97c \ud574\uc57c \ud558\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5670\" class=\"elementor-element elementor-element-ebcaad3 e-con-full e-flex e-con e-child\" data-id=\"ebcaad3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c90f4c5 elementor-widget elementor-widget-text-editor\" data-id=\"c90f4c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ub124, \ubc95\uc801\uc73c\ub85c \ubb34\uc870\uac74 \ud574\uc57c \ud569\ub2c8\ub2e4. \ud64d\ucf69 \ud68c\uc0ac \uc870\ub840\uc0c1 \ubaa8\ub4e0 \uc720\ud55c\ud68c\uc0ac\ub294 \ub9e4\ucd9c \uaddc\ubaa8\uc640 \uc0c1\uad00\uc5c6\uc774 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\uc758 \ubc95\uc815 \uac10\uc0ac\uac00 \uc758\ubb34\ud654\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \ub9e4\ucd9c\uc774 \uc81c\ub85c\uc778 \uacbd\uc6b0 &#8216;\ubb34\uc2e4\uc801 \uac10\uc0ac(Dormant Audit)&#8217;\ub97c \uc9c4\ud589\ud558\uc5ec \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \ucca8\ubd80\ud55c \ud6c4 \uc138\ubb34\uad6d\uc5d0 Profits Tax Return\uc744 \uc811\uc218\ud574\uc57c \ud569\ubc95\uc801 \uc9c0\uc704\uac00 \uc720\uc9c0\ub429\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-5671\" 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-5671\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uc5ed\uc678\uc18c\ub4dd \uba74\uc138 \uc2e0\uccad(Offshore Claim)\uc744 \uc9c4\ud589\ud558\uba74 \uc138\ubb34\uad6d \uc2b9\uc778\uae4c\uc9c0 \ubcf4\ud1b5 \uc5bc\ub9c8\ub098 \uac78\ub9ac\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-5671\" class=\"elementor-element elementor-element-27a2c9f e-con-full e-flex e-con e-child\" data-id=\"27a2c9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95dec35 elementor-widget elementor-widget-text-editor\" data-id=\"95dec35\" 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>\ucd5c\uadfc \uc2ec\uc0ac \uaddc\uc815\uc774 \ucd18\ucd18\ud574\uc9c0\uba74\uc11c \uba74\uc138 \ucd5c\uc885 \uc2b9\uc778\uae4c\uc9c0\ub294 \ud1b5\uc0c1 \ucd5c\uc18c 1\ub144\uc5d0\uc11c \uae38\uac8c\ub294 2~3\ub144 \uc774\uc0c1\uc758 \uc7a5\uae30 \ud0c0\uc784\ub77c\uc778\uc774 \uc18c\uc694\ub429\ub2c8\ub2e4. \uc138\ubb34\uad6d\uc740 \uccab \uc2e0\uccad \ud6c4 \ubb34\uc5ed \uacc4\uc57d\uc11c, \uc774\uba54\uc77c \ub85c\uadf8, \uc1a1\uae08\uc99d \ub4f1 \ubc29\ub300\ud55c \uc2e4\uc9c8 \uc790\ub8cc\ub97c \uc694\uad6c\ud558\ub294 \uc9c8\uc758\uc11c(Query List)\ub97c \ucd5c\uc18c 1~2\ucc28\ub840 \uc774\uc0c1 \ubc1c\uc1a1\ud558\ubbc0\ub85c \uc804\ubb38 \ud68c\uacc4\uc0ac\uc758 \uc815\ubc00 \ub300\ub9ac \uc18c\uba85\uc774 \ud544\uc218\uc801\uc785\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-5672\" 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-5672\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  \ubc95\uc778\uc138 \uc2e0\uace0\uc11c(PTR) \uc81c\ucd9c \uae30\ud55c\uc744 \ud558\ub8e8 \uc774\ud2c0 \ub118\uae30\uba74 \ubc8c\uae08\uc774 \ubc14\ub85c \ub098\uc624\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-5672\" class=\"elementor-element elementor-element-36d28bf e-con-full e-flex e-con e-child\" data-id=\"36d28bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e69f74a elementor-widget elementor-widget-text-editor\" data-id=\"e69f74a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69 \uc138\ubb34\uad6d\uc740 \uc81c\ucd9c \uae30\ud55c\uc5d0 \ub9e4\uc6b0 \uc5c4\uaca9\ud569\ub2c8\ub2e4. \ubc95\uc815 \uc2dc\ud55c\uc774\ub098 \ube14\ub85d \uc5f0\uc7a5 \uae30\ud55c\uc744 \ub2e8 \ud558\ub8e8\ub77c\ub3c4 \ucd08\uacfc\ud558\uba74 \uc989\uac01 \ucc98\ubc8c\uc131 \ubc8c\uae08 \ud1b5\uc9c0\uc11c(Penalty Assessment)\uac00 \ubc1c\uae09\ub418\uba70, \ucd08\uae30 \uc218\ucc9c \ud64d\ucf69\ub2ec\ub7ec\uc5d0\uc11c \uc2dc\uc791\ud574 \ubb34\uc2e0\uace0 \uae30\uac04\uc774 \ub204\uc801\ub418\uba74 \ucd5c\ub300 3\ubc30\uc758 \uc9d5\ubc8c\uc801 \uacfc\ud0dc\ub8cc\uac00 \uc18c\uae09 \ubd80\uacfc\ub418\ubbc0\ub85c \ub9c8\uac10\uc6d4 \uad00\ub9ac\uac00 \ud575\uc2ec\uc785\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-5673\" 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-5673\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> FSIE \uac1c\uc815\uc548\uc5d0 \ub530\ub974\uba74 \ud55c\uad6d \ubcf8\uc0ac\uc5d0\uc11c \ubc1b\uc740 \ud22c\uc790\uae08\uc774\ub098 \ubc30\ub2f9\uae08\ub3c4 \ud64d\ucf69\uc5d0\uc11c \uc138\uae08\uc744 \ub0b4\uc57c \ud560 \uc218 \uc788\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-5673\" class=\"elementor-element elementor-element-1e03e8c e-flex e-con-boxed e-con e-child\" data-id=\"1e03e8c\" 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-e212b23 elementor-widget elementor-widget-text-editor\" data-id=\"e212b23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\uadf8\ub807\uc2b5\ub2c8\ub2e4. \ud64d\ucf69 \ubc95\uc778\uc774 \uc218\ub839\ud55c \uad6d\uc678 \ubc30\ub2f9\uae08\uc774\ub098 \uc790\ubcf8\uc774\ub4dd\uc774 FSIE \uaddc\uc815\uc758 &#8216;\uc678\uad6d \uc6d0\ucc9c \uc18c\ub4dd&#8217;\uc5d0 \ud574\ub2f9\ud558\uace0, \ud64d\ucf69 \ubc95\uc778\uc774 \ud604\uc9c0\uc5d0\uc11c \uc801\uc808\ud55c \uc778\ub825 \uace0\uc6a9\uc774\ub098 \uc6b4\uc601\ube44 \uc9c0\ucd9c \ub4f1 &#8216;\uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74(Economic Substance Requirement)&#8217;\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud588\ub2e4\uace0 \ud310\ub2e8\ub418\uba74, \ubc30\ub2f9\uae08 \ub4f1 \uc218\uc785\uc5d0 \ub300\ud574 16.5%\uc758 \ud64d\ucf69 \ubc95\uc778\uc138\uac00 \uacfc\uc138\ub420 \ub9ac\uc2a4\ud06c\uac00 \uc0c1\uc874\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5674\" 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-5674\" >\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\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc774\uc775\uc744 \ud55c\uad6d \ubcf8\uc0ac\ub098 \uac1c\uc778 \uc8fc\uc8fc\uc5d0\uac8c \ubc30\ub2f9\ud560 \ub54c \ud64d\ucf69 \uc815\ubd80\uc5d0 \ub0b4\ub294 \uc6d0\ucc9c\uc9d5\uc218\uc138\uac00 \uc788\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-5674\" class=\"elementor-element elementor-element-5b6afd6 e-flex e-con-boxed e-con e-child\" data-id=\"5b6afd6\" 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-f74b2b9 elementor-widget elementor-widget-text-editor\" data-id=\"f74b2b9\" 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\ub2c8\uc694, \uc804\ud600 \uc5c6\uc2b5\ub2c8\ub2e4. \ud64d\ucf69\uc740 \ubc30\ub2f9\uc18c\ub4dd(Dividends) \ubc0f \uc774\uc790\uc18c\ub4dd\uc5d0 \ub300\ud574 \uc6d0\ucc9c\uc9d5\uc218\uc138(Withholding Tax)\uc728 0%\ub97c \uace0\uc218\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud64d\ucf69 \ubc95\uc778 \uc790\uae08\uc744 \ubc30\ub2f9 \ud615\ud0dc\ub85c \uc138\uae08 \uc5c6\uc774 100% \ud55c\uad6d\uc73c\ub85c \uc1a1\uae08\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e8, \uc790\uae08\uc774 \ub300\ud55c\ubbfc\uad6d \ubcf8\uc0ac\ub098 \ud55c\uad6d \uac70\uc8fc\uc790 \uac1c\uc778 \uacc4\uc88c\ub85c \uc720\uc785\ub420 \ub54c\ub294 \ud55c\uad6d \uad6d\uc138\uccad\uc758 \ubc95\uc778\uc138 \ub610\ub294 \uc885\ud569\uc18c\ub4dd\uc138 \uacfc\uc138 \ub300\uc0c1\uc774 \ub418\ubbc0\ub85c \ud55c-\ud64d \uc870\uc138\uc870\uc57d\uc5d0 \ub530\ub978 \uc138\ubb34 \uc548\ubc30\uac00 \uc218\ubc18\ub418\uc5b4\uc57c \ud569\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 \\uc138\\uc6b0\\uace0 \\ub9e4\\ucd9c\\uc774 \\uc804\\ud600 \\uc5c6\\uc5c8\\ub294\\ub370\\ub3c4 \\ud68c\\uacc4 \\uac10\\uc0ac\\ub97c \\ubc1b\\uace0 \\ubc95\\uc778\\uc138 \\uc2e0\\uace0\\ub97c \\ud574\\uc57c \\ud558\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ub124, \\ubc95\\uc801\\uc73c\\ub85c \\ubb34\\uc870\\uac74 \\ud574\\uc57c \\ud569\\ub2c8\\ub2e4. \\ud64d\\ucf69 \\ud68c\\uc0ac \\uc870\\ub840\\uc0c1 \\ubaa8\\ub4e0 \\uc720\\ud55c\\ud68c\\uc0ac\\ub294 \\ub9e4\\ucd9c \\uaddc\\ubaa8\\uc640 \\uc0c1\\uad00\\uc5c6\\uc774 \\uacf5\\uc778\\ud68c\\uacc4\\uc0ac(CPA)\\uc758 \\ubc95\\uc815 \\uac10\\uc0ac\\uac00 \\uc758\\ubb34\\ud654\\ub418\\uc5b4 \\uc788\\uc2b5\\ub2c8\\ub2e4. \\ub9e4\\ucd9c\\uc774 \\uc81c\\ub85c\\uc778 \\uacbd\\uc6b0 &#8216;\\ubb34\\uc2e4\\uc801 \\uac10\\uc0ac(Dormant Audit)&#8217;\\ub97c \\uc9c4\\ud589\\ud558\\uc5ec \\uac10\\uc0ac\\ubcf4\\uace0\\uc11c\\ub97c \\ucca8\\ubd80\\ud55c \\ud6c4 \\uc138\\ubb34\\uad6d\\uc5d0 Profits Tax Return\\uc744 \\uc811\\uc218\\ud574\\uc57c \\ud569\\ubc95\\uc801 \\uc9c0\\uc704\\uac00 \\uc720\\uc9c0\\ub429\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\uc5ed\\uc678\\uc18c\\ub4dd \\uba74\\uc138 \\uc2e0\\uccad(Offshore Claim)\\uc744 \\uc9c4\\ud589\\ud558\\uba74 \\uc138\\ubb34\\uad6d \\uc2b9\\uc778\\uae4c\\uc9c0 \\ubcf4\\ud1b5 \\uc5bc\\ub9c8\\ub098 \\uac78\\ub9ac\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ucd5c\\uadfc \\uc2ec\\uc0ac \\uaddc\\uc815\\uc774 \\ucd18\\ucd18\\ud574\\uc9c0\\uba74\\uc11c \\uba74\\uc138 \\ucd5c\\uc885 \\uc2b9\\uc778\\uae4c\\uc9c0\\ub294 \\ud1b5\\uc0c1 \\ucd5c\\uc18c 1\\ub144\\uc5d0\\uc11c \\uae38\\uac8c\\ub294 2~3\\ub144 \\uc774\\uc0c1\\uc758 \\uc7a5\\uae30 \\ud0c0\\uc784\\ub77c\\uc778\\uc774 \\uc18c\\uc694\\ub429\\ub2c8\\ub2e4. \\uc138\\ubb34\\uad6d\\uc740 \\uccab \\uc2e0\\uccad \\ud6c4 \\ubb34\\uc5ed \\uacc4\\uc57d\\uc11c, \\uc774\\uba54\\uc77c \\ub85c\\uadf8, \\uc1a1\\uae08\\uc99d \\ub4f1 \\ubc29\\ub300\\ud55c \\uc2e4\\uc9c8 \\uc790\\ub8cc\\ub97c \\uc694\\uad6c\\ud558\\ub294 \\uc9c8\\uc758\\uc11c(Query List)\\ub97c \\ucd5c\\uc18c 1~2\\ucc28\\ub840 \\uc774\\uc0c1 \\ubc1c\\uc1a1\\ud558\\ubbc0\\ub85c \\uc804\\ubb38 \\ud68c\\uacc4\\uc0ac\\uc758 \\uc815\\ubc00 \\ub300\\ub9ac \\uc18c\\uba85\\uc774 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class=\"elementor-element elementor-element-723f583 elementor-widget elementor-widget-spacer\" data-id=\"723f583\" 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-4e7041e elementor-widget elementor-widget-text-editor\" data-id=\"4e7041e\" 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><p style=\"color: #666666; font-family: 'Noto Sans KR', sans-serif; font-size: 11px; text-align: center;\"><span style=\"font-weight: bolder;\">[\ubb34\ub2e8\ubcf5\uc0ac \ubc0f \uc7ac\ubc30\ud3ec \uae08\uc9c0] \u24d22026 Premia TNC. All rights reserved.<br \/><\/span>\uc774 \ucf58\ud150\uce20\ub294 \uc800\uc791\uad8c\ubc95\uc5d0 \uc758\ud574 \ubcf4\ud638\ub429\ub2c8\ub2e4. \uc0ac\uc804 \uc2b9\uc778 \uc5c6\uc774 \ubcf5\uc0ac, \uc7ac\ubc30\ud3ec, 2\ucc28 \uac00\uacf5\uc774 \uae08\uc9c0\ub418\uba70, \uc704\ubc18 \uc2dc \ubc95\uc801 \ucc45\uc784\uc744 \ubb3c\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/div>\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<div class=\"elementor-element elementor-element-0ef5437 e-flex e-con-boxed e-con e-parent\" data-id=\"0ef5437\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\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 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\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":2,"featured_media":117729,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[176],"tags":[649],"class_list":["post-117723","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-176","tag-649"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2025\/02\/IT_tip1010010566.jpg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ud64d\ucf69 \uc18c\ub4dd \uc2e0\uace0 \uac00\uc774\ub4dc - Premia TNC<\/title>\n<meta name=\"description\" content=\"\ud64d\ucf69\uc740 \uc870\uc138\uc81c\ub3c4\uac00 \uc138\uacc4\uc5d0\uc11c \uac00\uc7a5 \uac04\ub2e8\ud55c \uad6d\uac00 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