{"id":136534,"date":"2026-02-02T16:26:21","date_gmt":"2026-02-02T08:26:21","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=136534"},"modified":"2026-02-02T16:29:30","modified_gmt":"2026-02-02T08:29:30","slug":"%ed%99%8d%ec%bd%a9%eb%b2%95%ec%9d%b8-%ed%95%b4%ec%99%b8%ec%84%b8%ea%b8%88-%ea%b3%b5%ec%a0%9c-%ec%a0%88%ec%b0%a8-%ec%84%9c%eb%a5%98","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%eb%b2%95%ec%9d%b8-%ed%95%b4%ec%99%b8%ec%84%b8%ea%b8%88-%ea%b3%b5%ec%a0%9c-%ec%a0%88%ec%b0%a8-%ec%84%9c%eb%a5%98\/","title":{"rendered":"\ud64d\ucf69\ubc95\uc778 \ud574\uc678\uc138\uae08 \uacf5\uc81c \ubc1b\ub294 \ubc95: \uc808\ucc28\u00b7\uc11c\ub958 \uc644\uc804 \uc815\ub9ac"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"136534\" class=\"elementor elementor-136534\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a938e3 e-con-full e-flex e-con e-parent\" data-id=\"9a938e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e96b33 elementor-widget elementor-widget-text-editor\" data-id=\"9e96b33\" 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><span data-contrast=\"auto\">\ud64d\ucf69\uc740\u00a0\uae30\ubcf8\uc801\uc73c\ub85c\u00a0\uc601\ud1a0\uc8fc\uc758(<\/span><span data-contrast=\"auto\">territorial<\/span><span data-contrast=\"auto\">) \uacfc\uc138 \uc6d0\uce59\uc744 \uc801\uc6a9\ud558\uc5ec, \ud64d\ucf69 \ubc16\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub294 \uacfc\uc138\ud558\uc9c0 \uc54a\ub294 \uac83\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4. <\/span><span data-contrast=\"auto\">\uadf8\ub7fc\uc5d0\ub3c4\u00a0\ubd88\uad6c\ud558\uace0,\u00a0\ub3d9\uc77c\ud55c\u00a0\uc18c\ub4dd\uc774 \ud574\uc678\uc5d0\uc11c \uacfc\uc138\ub418\uace0 \ud64d\ucf69\uc5d0\uc11c\ub3c4\u00a0<\/span><span data-contrast=\"auto\">Profits<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Tax<\/span><span data-contrast=\"auto\">\u00a0\uacfc\uc138 \ub300\uc0c1\uc774 \ub418\ub294\u00a0\uacbd\uc6b0,\u00a0\uc774\uc911\uacfc\uc138\ub97c\u00a0\uc644\ud654\ud558\uae30\u00a0\uc704\ud574\u00a0\u201c<strong>\ud574\uc678\ub0a9\ubd80\uc138\uc561\u00a0\uacf5\uc81c(<\/strong><\/span><strong>foreign\u00a0tax\u00a0credit<\/strong><span data-contrast=\"auto\"><strong>)<\/strong>\u201d \uc81c\ub3c4\uac00 \uc6b4\uc601\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><span data-contrast=\"auto\">\ucd5c\uadfc \uc678\uad6d\uc6d0\ucc9c\uc18c\ub4dd \uacfc\uc138 (\ud2b9\ud788 <\/span><span data-contrast=\"auto\">passive<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">income<\/span><span data-contrast=\"auto\">)\u00a0\uaddc\uc815\uc774\u00a0\ub3c4\uc785\u00b7\ubcf4\uc644\ub418\uba74\uc11c, \ud574\uc678\u00a0\uc138\uc561\uacf5\uc81c\u00a0\uc801\uc6a9\u00a0\uc5ec\ubd80\ub294\u00a0\ub2e8\uc21c\ud55c\u00a0\uc2e0\uace0\u00a0\uc774\uc288\ub97c\u00a0\ub118\uc5b4\u00a0\uad6c\uc870 \uc124\uacc4\uc640 \uc2e4\ud6a8\uc138\uc728 \uad00\ub9ac\uc758 \ud575\uc2ec\u00a0\uc694\uc18c\uac00\u00a0\ub418\uc5c8\uc2b5\ub2c8\ub2e4.\u00a0<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92f9f5e elementor-widget elementor-widget-spacer\" data-id=\"92f9f5e\" 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-0197fd5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0197fd5\" 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-7417930 elementor-widget elementor-widget-spacer\" data-id=\"7417930\" 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-93d6805 elementor-widget elementor-widget-heading\" data-id=\"93d6805\" 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\">\ubc95\uc801 \uadfc\uac70: IRO Section 50 \ubc0f \uad00\ub828 \uaddc\uc815 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eec923 elementor-widget elementor-widget-text-editor\" data-id=\"9eec923\" 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><span class=\"TextRun SCXW67688163 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW67688163 BCX0\">\ud64d\ucf69\uc758<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\ud574\uc678\ub0a9\ubd80\uc138\uc561<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\uacf5\uc81c\ub294<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\ud64d\ucf69<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\uc138\ubb34\uc870\ub840<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\uc758<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\ub2e4\uc74c<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\uaddc\uc815\uc744<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\uc911\uc2ec\uc73c\ub85c<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">\uc6b4\uc601\ub429\ub2c8\ub2e4<\/span><span class=\"NormalTextRun SCXW67688163 BCX0\">.\u00a0<\/span><\/span><span class=\"EOP SCXW67688163 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae9267c e-flex e-con-boxed e-con e-child\" data-id=\"ae9267c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f4da0e2 elementor-widget elementor-widget-text-editor\" data-id=\"f4da0e2\" 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><span data-contrast=\"auto\"><strong>&#8211; IRO Section 50<\/strong><\/span><\/p><p><span data-contrast=\"auto\">\ud64d\ucf69\uc774\u00a0\ud3ec\uad04\uc801\u00a0\uc870\uc138\uc870\uc57d<\/span><span data-contrast=\"auto\">(CDTA)\uc744\u00a0<\/span><span data-contrast=\"auto\">\uccb4\uacb0\ud55c\u00a0\uad6d\uac00\uc5d0\uc11c\u00a0\ub0a9\ubd80\ud55c\u00a0\uc138\uae08\uc744,\u00a0\ub3d9\uc77c\ud55c\u00a0\uc18c\ub4dd\uc5d0\u00a0\ub300\ud55c\u00a0\ud64d\ucf69\u00a0<\/span><span data-contrast=\"auto\">Profits<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Tax\uc5d0\uc11c<\/span><span data-contrast=\"auto\">\u00a0\uc138\uc561\uacf5\uc81c\ub85c\u00a0\uc778\uc815\ud558\ub294\u00a0\uaddc\uc815<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\"><strong>-IRO Section 50AA~50AAAB \ub4f1<\/strong><\/span><\/p><p><span data-contrast=\"auto\">\ud2b9\uc815\u00a0\uc0c1\ud669\uc5d0\uc11c\u00a0\uc870\uc138\uc870\uc57d\uc774\u00a0\uc5c6\ub294\u00a0\uad6d\uac00\uc5d0\u00a0\ub300\ud574\u00a0\uc77c\ubc29\uc801(<\/span><span data-contrast=\"auto\">unilateral<\/span><span data-contrast=\"auto\">)\u00a0\uc138\uc561\uacf5\uc81c\ub97c\u00a0\ud5c8\uc6a9\ud558\ub294\u00a0\uaddc\uc815<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\"><strong>-\uad00\ub828 \ud574\uc11d\uc9c0\uce68<\/strong><\/span><\/p><p><span data-contrast=\"auto\"><a href=\"https:\/\/www.ird.gov.hk\/eng\/welcome.htm\" target=\"_blank\" rel=\"noopener\">IRD<\/a>\uc758<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Departmental<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Interpretation\u00a0and\u00a0Practice<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Notes(DIPN 28 \ub4f1)<\/span><span data-contrast=\"auto\">\ub97c\u00a0\ud1b5\ud574 \uc801\uc6a9 \ubc94\uc704, \uacc4\uc0b0 \ubc29\uc2dd, \uc11c\ub958 \uc694\uad6c \uc218\uc900\u00a0\ub4f1<\/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 class=\"elementor-element elementor-element-fd6eceb elementor-widget elementor-widget-text-editor\" data-id=\"fd6eceb\" 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><span class=\"TextRun SCXW62239972 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW62239972 BCX0\">\ud310\ub2e8\uc758 \uc694\uc810\uc740 \ub3d9\uc77c \uc18c\ub4dd\uc774 \ud64d\ucf69\uc5d0\uc11c \uacfc\uc138\ub418\ub294 \ub3d9\uc2dc\uc5d0 \ud574\uc678\uc5d0\uc11c\ub3c4 \uc18c\ub4dd \ub610\ub294 \uc774\uc775\uc5d0 \ub300\ud55c \uc138\uae08\uc774 \uc2e4\uc81c\ub85c \ub0a9\ubd80\ub418\uc5c8\ub294\uc9c0 \uc5ec\ubd80\uc785\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW62239972 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a33dd2 elementor-widget elementor-widget-spacer\" data-id=\"3a33dd2\" 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-5f1d719 elementor-widget elementor-widget-heading\" data-id=\"5f1d719\" 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\">\uacf5\uc81c \uac00\ub2a5 \uc5ec\ubd80\ub97c \uba3c\uc800 \uccb4\ud06c\ud574\uc57c \ud558\ub294 \uc774\uc720 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aeb466 elementor-widget elementor-widget-text-editor\" data-id=\"8aeb466\" 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><span class=\"TextRun SCXW123557682 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW123557682 BCX0\">\ud574\uc678\ub0a9\ubd80\uc138\uc561 \uacf5\uc81c\ub294 \ubaa8\ub4e0 \ud574\uc678\uc138\uae08\uc5d0\u00a0<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\uc790\ub3d9\uc73c\ub85c<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\uc801\uc6a9\ub418\ub294<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\uac83\uc774<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\uc544\ub2c8\uba70<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\ub2e4\uc74c\uacfc<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\uac19\uc740<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\uc694\uac74\uc744<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\ucda9\uc871\ud574\uc57c<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">\ud569\ub2c8\ub2e4<\/span><span class=\"NormalTextRun SCXW123557682 BCX0\">.\u00a0<\/span><\/span><span class=\"EOP SCXW123557682 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bf9359 e-flex e-con-boxed e-con e-child\" data-id=\"0bf9359\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e6b46c1 elementor-widget elementor-widget-text-editor\" data-id=\"e6b46c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\ud64d\ucf69\u00a0\uc138\ubc95\uc0c1 \u201c\ud64d\ucf69 \uac70\uc8fc\uc790(Hong\u00a0Kong\u00a0<\/span><span data-contrast=\"auto\">resident<\/span><span data-contrast=\"auto\">)\u201d\uc5d0\u00a0\ud574\ub2f9\ud558\ub294\u00a0\ubc95\uc778<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\ud574\ub2f9\u00a0\ud574\uc678\uc18c\ub4dd\uc774\u00a0\ud64d\ucf69\u00a0<\/span><span data-contrast=\"auto\">Profits<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Tax<\/span><span data-contrast=\"auto\">\u00a0\uacfc\uc138\uc18c\ub4dd(<\/span><span data-contrast=\"auto\">assessable<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">profits<\/span><span data-contrast=\"auto\">)\uc5d0\u00a0\ud3ec\ud568\ub418\uc5b4\u00a0\uc788\ub294\u00a0\uacbd\uc6b0<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">\ud574\uc678\uc5d0\uc11c\u00a0\ub0a9\ubd80\ud55c\u00a0\uc138\uae08\uc774\u00a0\uc774\uc775\u00b7\uc18c\ub4dd\uc5d0\u00a0\ub300\ud55c\u00a0\uc138\uae08(\uc608:\u00a0\ubc95\uc778\uc138,\u00a0\uc6d0\ucc9c\uc9d5\uc218\uc138)\uc5d0\u00a0\ud574\ub2f9\ud558\ub294\u00a0\uacbd\uc6b0<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uc870\uc138\uc870\uc57d\uc774\u00a0\uc788\ub294\u00a0\uacbd\uc6b0,\u00a0\ud574\ub2f9\u00a0<\/span><span data-contrast=\"auto\">DTA\uc5d0\uc11c<\/span><span data-contrast=\"auto\">\u00a0\uc815\ud55c\u00a0\ubc29\uc2dd(\ub300\ubd80\ubd84 \uc138\uc561\uacf5\uc81c \ubc29\uc2dd)\uc5d0\u00a0\ubd80\ud569\ud558\ub294 \uacbd\uc6b0<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul>\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 class=\"elementor-element elementor-element-6387334 elementor-widget elementor-widget-text-editor\" data-id=\"6387334\" 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><span class=\"TextRun SCXW36274657 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW36274657 BCX0\">\ub610\ud55c, \ub0a9\uc138\uc790\uac00 \ud574\uc678\uc5d0\uc11c \ubd80\ub2f4\ud55c \uc138\uc561\uc774 \u201c\ud569\ub9ac\uc801\uc778\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW36274657 BCX0\">\uc218\uc900\uc778\uc9c0\u201d\ub3c4<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0\uc911\uc694\ud569\ub2c8\ub2e4. \ubd88\ud544\uc694\ud558\uac8c\u00a0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\ub192\uc740<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\uc138\uc728\uc744<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW36274657 BCX0\">\uc801\uc6a9\ubc1b\uc740<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\ubd80\ubd84\uc774\ub098<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\uc870\uc57d\uc0c1<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\uac10\uba74<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0\uc2e0\uccad\uc774 \uac00\ub2a5\ud588\uc74c\uc5d0\ub3c4 \uc2e0\uccad\ud558\uc9c0 \uc54a\uc544 \uacfc\ub3c4\ud558\uac8c\u00a0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\ub0a9\ubd80\ud55c<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\ubd80\ubd84\uc740<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0\ud64d\ucf69\uc5d0\uc11c\u00a0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\uacf5\uc81c<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\ub300\uc0c1\uc73c\ub85c<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\uc778\uc815\ub418\uc9c0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\uc54a\uc744<\/span><span class=\"NormalTextRun SCXW36274657 BCX0\">\u00a0\uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/span><span class=\"EOP SCXW36274657 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39afc12 elementor-widget elementor-widget-spacer\" data-id=\"39afc12\" 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-8da4a9a elementor-widget elementor-widget-button\" data-id=\"8da4a9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#footer-form\">\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 \uc138\uae08 \uacf5\uc81c \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-8ebda16 elementor-widget elementor-widget-spacer\" data-id=\"8ebda16\" 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-717f0a4 elementor-widget elementor-widget-heading\" data-id=\"717f0a4\" 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\">\uc2e0\uccad\uc740 \uc5b8\uc81c \uc5b4\ub5bb\uac8c \ud558\ub098? \u2013 Profits Tax \uc2e0\uace0\uc640 \uc5f0\uacc4 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe38d4c elementor-widget elementor-widget-text-editor\" data-id=\"fe38d4c\" 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><span data-contrast=\"auto\">\ud574\uc678\ub0a9\ubd80\uc138\uc561\u00a0\uacf5\uc81c\ub294\u00a0\ubcc4\ub3c4\uc758\u00a0\ub3c5\ub9bd\u00a0\uc81c\ub3c4\ub77c\uae30\ubcf4\ub2e4,\u00a0<\/span><span data-contrast=\"auto\">Profits<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Tax<\/span><span data-contrast=\"auto\"> \uc2e0\uace0\u00a0\uacfc\uc815\u00a0\uc548\uc5d0\uc11c\u00a0\ud568\uaed8\u00a0\ucc98\ub9ac\ub41c\ub2e4\uace0\u00a0\uc774\ud574\ud558\uc2dc\uba74\u00a0\ud6e8\uc52c\u00a0\uc9c1\uad00\uc801\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47a2944 elementor-widget elementor-widget-text-editor\" data-id=\"47a2944\" 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. \uacfc\uc138\uc18c\ub4dd(assessable\u00a0profits)\u00a0\uacc4\uc0b0\u00a0<\/strong><\/p><ul><li><span data-contrast=\"auto\">\ud574\uc678\uc5d0\uc11c \uacfc\uc138\ub41c \uc18c\ub4dd\uc744 \ud3ec\ud568\ud558\uc5ec \uc138\ubb34\uc870\uc815 \ud6c4 \uacfc\uc138\uc18c\ub4dd\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">\uc5b4\ub5a4 \uc18c\ub4dd\uc774 \uc5b4\ub290 \uad6d\uac00\uc5d0\uc11c \uc5b4\ub290 \uae08\uc561\ub9cc\ud07c \uacfc\uc138\ub418\uc5c8\ub294\uc9c0, \uad6d\uac00\ubcc4\u00b7\uc18c\ub4dd\ubcc4\ub85c \uba85\ud655\ud788 \uad6c\ubd84\ud574 \ub450\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5582e6 elementor-widget elementor-widget-text-editor\" data-id=\"e5582e6\" 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. \uc138\uc561\uacf5\uc81c \ud55c\ub3c4 \uacc4\uc0b0\u00a0<\/strong><\/p><ul><li><span data-contrast=\"auto\">\uac01 \uc18c\ub4dd\ubcc4\ub85c \u201c\ud574\uc678\uc5d0\uc11c \uc2e4\uc81c \ub0a9\ubd80\ud55c \uc138\uc561\u201d\uacfc \u201c\ub3d9\uc77c \uc18c\ub4dd\uc5d0 \ub300\ud55c \ud64d\ucf69 <\/span><span data-contrast=\"auto\">Profits<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Tax\u201d\ub97c<\/span><span data-contrast=\"auto\">\u00a0\ube44\uad50\ud558\uc5ec, \uadf8 \uc911 \ub354\u00a0\ub0ae\uc740\u00a0\uae08\uc561\uc744\u00a0\uc138\uc561\uacf5\uc81c\u00a0\ud55c\ub3c4\ub85c\u00a0\uc801\uc6a9\ud569\ub2c8\ub2e4.\u00a0<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">\uc870\uc138\uc870\uc57d\uc774 \uc788\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uc870\uc57d\uc5d0\uc11c \uc815\ud558\ub294 \uacc4\uc0b0 \ubc29\uc2dd\uacfc \ud55c\ub3c4\ub97c \uc6b0\uc120\uc801\uc73c\ub85c \uac80\ud1a0\ud569\ub2c8\ub2e4.\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ad7950 elementor-widget elementor-widget-text-editor\" data-id=\"9ad7950\" 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>3. Profits\u00a0Tax\u00a0Return(<a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/taxrep_pt.htm\" target=\"_blank\" rel=\"noopener\">BIR51<\/a> \ub4f1) \ubc0f\u00a0\ubd80\uc18d\uc11c\u00a0\uc81c\ucd9c<\/strong><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1160,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Profits<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Tax<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Return<\/span><span data-contrast=\"auto\">\u00a0\ubc0f IRD\u00a0\uc9c0\uc815\u00a0\ubcf4\ucda9\uc11c(<\/span><span data-contrast=\"auto\">Supplementary<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Form<\/span><span data-contrast=\"auto\">)\uc5d0\u00a0\ud574\uc678\ub0a9\ubd80\uc138\uc561\u00a0\uacf5\uc81c\u00a0\uc2e0\uccad\u00a0\uc0ac\uc2e4\uacfc\u00a0\uacc4\uc0b0\u00a0\ub0b4\uc5ed\uc744\u00a0\ubc18\uc601\ud569\ub2c8\ub2e4.\u00a0<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1160,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\ubcc4\ub3c4\uc758\u00a0<\/span><span data-contrast=\"auto\">tax<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">computation<\/span><span data-contrast=\"auto\">\u00a0\ubc0f\u00a0<\/span><span data-contrast=\"auto\">foreign<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">tax<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">credit\u00a0schedule(<\/span><span data-contrast=\"auto\">\uad6d\uac00\ubcc4\u00b7\uc18c\ub4dd\ubcc4\u00b7\uc138\uc561\ubcc4\u00a0<\/span><span data-contrast=\"auto\">breakdown<\/span><span data-contrast=\"auto\">)\uc744 \ucca8\ubd80\ud558\ub294 \uac83\uc774 \uc77c\ubc18\uc801 \uc2e4\ubb34\uc785\ub2c8\ub2e4.\u00a0<\/span>\u00a0<br \/><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e816516 elementor-widget elementor-widget-text-editor\" data-id=\"e816516\" 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>4. IRD \uc9c8\uc758 \ub300\uc751\u00a0<\/strong><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1160,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">IRD\ub294<\/span><span data-contrast=\"auto\">\u00a0\ud574\uc678 \uc138\uc561\uc758 \uc131\uaca9, \ud574\ub2f9\u00a0\uc18c\ub4dd\uc758\u00a0\uc6d0\ucc9c, \uc870\uc138\uc870\uc57d\u00a0\uc801\uc6a9\u00a0\uc5ec\ubd80\u00a0\ub4f1\uc5d0\u00a0\ub300\ud574\u00a0\ucd94\uac00\u00a0\uc124\uba85\uacfc\u00a0\uc11c\ub958\ub97c\u00a0\uc694\uad6c\ud560\u00a0\uc218\u00a0\uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1160,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uc774\u00a0\ub2e8\uacc4\uc5d0\uc11c\u00a0\uc138\ubb34\ub300\ub9ac\uc778\uc758\u00a0\uc0ac\uc804\u00a0\uc900\ube44\u00a0\uc815\ub3c4\uc5d0\u00a0\ub530\ub77c\u00a0\uac80\ud1a0 \uae30\uac04\uacfc \ub9ac\uc2a4\ud06c \uc218\uc900\uc774 \ud06c\uac8c \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e998f99 elementor-widget elementor-widget-spacer\" data-id=\"e998f99\" 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-3b87efe elementor-widget elementor-widget-button\" data-id=\"3b87efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#footer-form\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uc138\uae08 \uacf5\uc81c \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-524166b elementor-widget elementor-widget-spacer\" data-id=\"524166b\" 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-5f34776 elementor-widget elementor-widget-heading\" data-id=\"5f34776\" 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\">\ud544\uc218 \uc900\ube44\uc11c\ub958, \ubbf8\ub9ac \uac16\ucd94\uba74 \ub300\uc751\uc774 \ud6e8\uc52c \uc218\uc6d4\ud574\uc9d1\ub2c8\ub2e4 <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0369268 elementor-widget elementor-widget-text-editor\" data-id=\"0369268\" 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><span class=\"TextRun SCXW159262769 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW159262769 BCX0\">\uc2e4\ubb34\uc5d0\uc11c<\/span><span class=\"NormalTextRun SCXW159262769 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW159262769 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW159262769 BCX0\">IRD\uac00<\/span><\/span><span class=\"TextRun SCXW159262769 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW159262769 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW159262769 BCX0\">\uc790\uc8fc<\/span><span class=\"NormalTextRun SCXW159262769 BCX0\">\u00a0\uc694\uad6c\ud558\ub294 \ub300\ud45c\uc801\uc778 \uc11c\ub958\ub294\u00a0<\/span><span class=\"NormalTextRun SCXW159262769 BCX0\">\ub2e4\uc74c\uacfc<\/span><span class=\"NormalTextRun SCXW159262769 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW159262769 BCX0\">\uac19\uc2b5\ub2c8\ub2e4<\/span><span class=\"NormalTextRun SCXW159262769 BCX0\">.\u00a0<\/span><\/span><span class=\"EOP SCXW159262769 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-620339b e-flex e-con-boxed e-con e-child\" data-id=\"620339b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73172fd elementor-widget elementor-widget-text-editor\" data-id=\"73172fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\ud574\uc678 \uc138\ubb34\ub2f9\uad6d \ubc1c\ud589\u00a0\uc138\uae08\uacc4\uc0b0\uc11c\/\ub0a9\ubd80\ud655\uc778\uc11c\u00a0(<\/span><span data-contrast=\"auto\">assessment<\/span><span data-contrast=\"auto\">\u00a0\/\u00a0<\/span><span data-contrast=\"auto\">tax<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">payment<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">receipt<\/span><span data-contrast=\"auto\">)<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uc6d0\ucc9c\uc9d5\uc218\uc138(<\/span><span data-contrast=\"auto\">Withholding<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">tax<\/span><span data-contrast=\"auto\">)\u00a0\uc601\uc218\uc99d\u00a0\ub610\ub294\u00a0\uacf5\uc2dd\u00a0\uc99d\uba85\uc11c<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uc18c\ub4dd\u00a0\ubc1c\uc0dd\u00a0\uadfc\uac70\uac00\u00a0\ub418\ub294\u00a0\uc11c\ube44\uc2a4\u00a0\uacc4\uc57d\uc11c,\u00a0\ub77c\uc774\uc120\uc2a4\u00a0\uacc4\uc57d,\u00a0\ub300\ucd9c\u00a0\uacc4\uc57d\u00a0\ub4f1<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uc778\ubcf4\uc774\uc2a4,\u00a0\uc601\uc218\uc99d,\u00a0\uc740\ud589\u00a0\uc785\ucd9c\uae08\u00a0\ub0b4\uc5ed\u00a0\ub4f1\u00a0\uac70\ub798\u00a0\uc99d\ube59<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uad6d\uac00\ubcc4\u00a0\uc18c\ub4dd\u00b7\uc138\uc561\u00a0\ud569\uacc4\ud45c(<\/span><span data-contrast=\"auto\">working\u00a0schedule)<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">\ud574\ub2f9\u00a0\uad6d\uac00\uc640\uc758\u00a0\uc870\uc138\uc870\uc57d<\/span><span data-contrast=\"auto\">(CDTA)\u00a0<\/span><span data-contrast=\"auto\">\uc801\uc6a9\u00a0\uc5ec\ubd80\uc5d0\u00a0\ub300\ud55c\u00a0\uac80\ud1a0\u00a0\uba54\ubaa8<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"7\" data-aria-level=\"1\"><span data-contrast=\"auto\">\ud64d\ucf69\u00a0\ubc95\uc778\uc758\u00a0<a href=\"https:\/\/premiatnc.com\/kr\/%ec%a0%9c%ea%b3%b5-%ec%84%9c%eb%b9%84%ec%8a%a4\/%ea%b2%b0%ec%82%b0%ea%b0%90%ec%82%ac-%ed%99%8d%ec%bd%a9\/\" target=\"_blank\" rel=\"noopener\">\uac10\uc0ac\ubcf4\uace0\uc11c<\/a>,\u00a0\uc7ac\ubb34\uc81c\ud45c,\u00a0\uc138\ubb34\uc870\uc815\u00a0\uacc4\uc0b0\uc11c<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul>\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 class=\"elementor-element elementor-element-bc3dd67 elementor-widget elementor-widget-text-editor\" data-id=\"bc3dd67\" 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><span class=\"TextRun SCXW154092628 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW154092628 BCX0\">\ud574\uc678\u00a0<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\uc138\uc561\uacf5\uc81c<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\uad00\ub828<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\uc790\ub8cc\ub294<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\uacfc\uc138\uc5f0\ub3c4\ubcc4\ub85c<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\uc815\ub9ac\ud574<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\ucd5c\uc18c<\/span><\/span><span class=\"TextRun SCXW154092628 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW154092628 BCX0\">\u00a07\ub144\uac04\u00a0<\/span><\/span><span class=\"TextRun SCXW154092628 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW154092628 BCX0\">\ubcf4\uad00\ud574<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\ub450\ub294<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\uac83\uc744<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">\uad8c\uc7a5\ud569\ub2c8\ub2e4<\/span><span class=\"NormalTextRun SCXW154092628 BCX0\">.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7e2c8a elementor-widget elementor-widget-image\" data-id=\"d7e2c8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2026\/02\/\uc81c\ubaa9\uc744-\uc785\ub825\ud574\uc8fc\uc138\uc694.-35-1024x576.jpg\" class=\"attachment-large size-large wp-image-136539\" alt=\"\u00a0IRD\uac00\u00a0\uc790\uc8fc\u00a0\uc694\uad6c\ud558\ub294 \ub300\ud45c\uc801\uc778 \uc11c\ub958\" srcset=\"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2026\/02\/\uc81c\ubaa9\uc744-\uc785\ub825\ud574\uc8fc\uc138\uc694.-35-1024x576.jpg 1024w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2026\/02\/\uc81c\ubaa9\uc744-\uc785\ub825\ud574\uc8fc\uc138\uc694.-35-300x169.jpg 300w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2026\/02\/\uc81c\ubaa9\uc744-\uc785\ub825\ud574\uc8fc\uc138\uc694.-35-768x432.jpg 768w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2026\/02\/\uc81c\ubaa9\uc744-\uc785\ub825\ud574\uc8fc\uc138\uc694.-35-1536x864.jpg 1536w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2026\/02\/\uc81c\ubaa9\uc744-\uc785\ub825\ud574\uc8fc\uc138\uc694.-35.jpg 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9939187 elementor-widget elementor-widget-spacer\" data-id=\"9939187\" 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-6cc6add elementor-widget elementor-widget-heading\" data-id=\"6cc6add\" 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\">\uc790\uc8fc \uc624\ud574\ud558\ub294 \ud3ec\uc778\ud2b8: \u201c\uacf5\uc81c\uac00 \uc548 \ub418\uba74 \ube44\uc6a9\ucc98\ub9ac\ud558\uba74 \ub418\ub098\uc694?\u201d <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39118a4 elementor-widget elementor-widget-text-editor\" data-id=\"39118a4\" 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><span data-contrast=\"auto\">\ud574\uc678\ub0a9\ubd80\uc138\uc561\uc774\u00a0\uc678\uad6d\ub0a9\ubd80\uc138\uc561\u00a0\uacf5\uc81c\u00a0\uc694\uac74\uc744\u00a0\ucda9\uc871\ud558\uc9c0\u00a0\ubabb\ud55c\ub2e4\uace0\u00a0\ud574\uc11c, \uadf8\u00a0\uae08\uc561\uc744\u00a0\uc77c\ubc18\u00a0\ube44\uc6a9(<\/span><span data-contrast=\"auto\">deductible<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">expense<\/span><span data-contrast=\"auto\">)\uc73c\ub85c\u00a0\ucc98\ub9ac\ud560\u00a0\uc218\u00a0\uc788\ub294\u00a0\uac83\uc740\u00a0\uc544\ub2d9\ub2c8\ub2e4.\u00a0<\/span>\u00a0<br \/><span data-contrast=\"auto\">\ud64d\ucf69\u00a0\uc138\ubc95\uc0c1\u00a0\uc138\uc561\uc740\u00a0\uc6d0\uce59\uc801\uc73c\ub85c\u00a0\ube44\uc6a9\u00a0\uacf5\uc81c\u00a0\ub300\uc0c1\uc774\u00a0\uc544\ub2c8\uae30\u00a0\ub54c\ubb38\uc5d0,\u00a0\uc694\uac74\uc744\u00a0\ucda9\uc871\ud558\uc9c0\u00a0\ubabb\ud55c\u00a0\uc678\uad6d\uc138\uc561\uc740\u00a0<\/span><span data-contrast=\"auto\">Profits<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Tax<\/span><span data-contrast=\"auto\"> \uce21\uba74\uc5d0\uc11c \u201c\uc5b4\ub514\uc5d0\uc11c\ub3c4\u201d \ud61c\ud0dd\uc744 \ubc1b\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><span data-contrast=\"auto\">\ub610\ud55c,\u00a0\ub3d9\uc77c\u00a0\uc18c\ub4dd\uc5d0\u00a0\ub300\ud574\u00a0\ud574\uc678\uc5d0\uc11c\u00a0\uc774\ubbf8\u00a0\uac10\uba74\u00b7\uacf5\uc81c\u00a0\ub4f1\u00a0\uc138\uc81c\u00a0\ud61c\ud0dd\uc744\u00a0\ubc1b\uc740\u00a0\ubd80\ubd84\uae4c\uc9c0\u00a0\uc911\ubcf5\ud558\uc5ec\u00a0\ud64d\ucf69\uc5d0\uc11c\u00a0\uc138\uc561\uacf5\uc81c\ub97c\u00a0\uccad\uad6c\ud558\ub294\u00a0\uacbd\uc6b0,\u00a0<\/span><span data-contrast=\"auto\">IRD\ub294<\/span><span data-contrast=\"auto\">\u00a0\uc774\uc911\u00a0\ud61c\ud0dd(<\/span><span data-contrast=\"auto\">double<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">benefit<\/span><span data-contrast=\"auto\">)\uc744\u00a0\ud5c8\uc6a9\ud558\uc9c0\u00a0\uc54a\uae30\u00a0\ub54c\ubb38\uc5d0\u00a0\uc138\uc561\u00a0\uc870\uc815\u00a0\ub610\ub294\u00a0\uacf5\uc81c\u00a0\ubd80\uc778\uc744\u00a0\uac80\ud1a0\ud569\ub2c8\ub2e4.\u00a0<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63ecfd5 elementor-widget elementor-widget-spacer\" data-id=\"63ecfd5\" 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-039aa12 elementor-widget elementor-widget-button\" data-id=\"039aa12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#footer-form\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uc138\uae08 \uacf5\uc81c \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-435e94e elementor-widget elementor-widget-spacer\" data-id=\"435e94e\" 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-14daf44 elementor-widget elementor-widget-heading\" data-id=\"14daf44\" 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\">FSIE(\uc678\uad6d\uc6d0\ucc9c\uc18c\ub4dd \uacfc\uc138)\uc640\uc758 \uc5f0\uacc4 \u2013 \uad6c\uc870 \uc124\uacc4 \ub2e8\uacc4\uc5d0\uc11c \uc810\uac80\ud574\uc57c \ud560 \ubd80\ubd84 <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b21b6d elementor-widget elementor-widget-text-editor\" data-id=\"2b21b6d\" 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><span class=\"TextRun SCXW98385187 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW98385187 BCX0\">\ucd5c\uadfc<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ud64d\ucf69\uc740<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uad6d\uc81c<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc870\uc138<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uae30\uc900\uc5d0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ub9de\ucdb0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ud2b9\uc815<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc678\uad6d\uc6d0\ucc9c\uc18c\ub4dd<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">(<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ud2b9\ud788<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ubc30\ub2f9<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc774\uc790<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ub85c\uc5f4\ud2f0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0\ub4f1\u00a0<\/span><\/span><span class=\"TextRun SCXW98385187 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW98385187 BCX0\">passive<\/span><\/span><span class=\"TextRun SCXW98385187 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW98385187 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW98385187 BCX0\">income<\/span><\/span><span class=\"TextRun SCXW98385187 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW98385187 BCX0\">)<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW98385187 BCX0\">\uc5d0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ub300\ud574<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc77c\uc815<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc694\uac74<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ud558\uc5d0\uc11c<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uacfc\uc138\ud558\uac70\ub098<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW98385187 BCX0\">\uc138\uc561\uacf5\uc81c\u00b7\uc77c\ubc29\uc801<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc138\uc561\uacf5\uc81c<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ub4f1\uc744<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ud1b5\ud574<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc774\uc911\uacfc\uc138\ub97c<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc870\uc815\ud558\ub294<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uccb4\uacc4\ub97c<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ub3c4\uc785\ud588\uc2b5\ub2c8\ub2e4<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">. <\/span><\/span><span class=\"TextRun SCXW98385187 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc774\uc5d0\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ub530\ub77c<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ub2e8\uc21c\ud788<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0\u201c<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ud64d\ucf69\uc740<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ud574\uc678\uc18c\ub4dd<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW98385187 BCX0\">\ube44\uacfc\uc138\u201d\ub77c\ub294<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc804\uc81c\ub9cc\uc73c\ub85c<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uad6c\uc870\ub97c<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc124\uacc4\ud558\ub294<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uac83\uc740<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0\ub354\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc774\uc0c1<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc548\uc804\ud558\uc9c0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc54a\uc73c\uba70<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uadf8\ub8f9<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ucc28\uc6d0\uc758<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uc18c\ub4dd<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ud750\ub984\uacfc<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uac01\uad6d<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uacfc\uc138<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uccb4\uacc4\ub97c<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ud568\uaed8<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\uace0\ub824\ud574\uc57c<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">\ud569\ub2c8\ub2e4<\/span><span class=\"NormalTextRun SCXW98385187 BCX0\">.\u00a0<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b56cea1 elementor-widget elementor-widget-spacer\" data-id=\"b56cea1\" 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-a24c11d elementor-widget elementor-widget-heading\" data-id=\"a24c11d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Premia TNC\uac00 \ub3c4\uc640\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4. <\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e8748f elementor-widget elementor-widget-text-editor\" data-id=\"7e8748f\" 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><span data-contrast=\"auto\">\ud574\uc678\ub0a9\ubd80\uc138\uc561\u00a0\uacf5\uc81c\ub294\u00a0\u201c\uc2e0\uace0\uc11c\uc5d0\u00a0\ud55c \uc904\u00a0\uc801\ub294\u00a0\ubb38\uc81c\u201d\uac00\u00a0\uc544\ub2c8\ub77c,<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><span data-contrast=\"auto\">\uc18c\ub4dd \uad6c\uc870, \uc6d0\ucc9c, \uc870\uc138\uc870\uc57d, <\/span><span data-contrast=\"auto\">FSIE\u00a0<\/span><span data-contrast=\"auto\">\uaddc\uc815, \uc678\uad6d\uc138\ubc95,\u00a0<\/span><span data-contrast=\"auto\">IRD\u00a0<\/span><span data-contrast=\"auto\">\ud574\uc11d<\/span><span data-contrast=\"auto\">(DIPN) <\/span><span data-contrast=\"auto\">\uc744 \uc885\ud569\uc801\uc73c\ub85c \uac80\ud1a0\ud574\uc57c \ud558\ub294 \uc601\uc5ed\uc785\ub2c8\ub2e4.<\/span><\/p><p><a href=\"https:\/\/premiatnc.com\/kr\/%ec%a1%b0%ec%84%b8%ec%a0%9c%eb%8f%84-%ed%99%8d%ec%bd%a9\/\" target=\"_blank\" rel=\"noopener\"><strong>Premia TNC\u00a0<\/strong><\/a><span data-contrast=\"auto\"><a href=\"_wp_link_placeholder\"><strong>\ud64d\ucf69\ud300<\/strong><\/a>\uc5d0\uc11c\ub294\u00a0\ub2e4\uc74c\uacfc\u00a0\uac19\uc740\u00a0\uc5c5\ubb34\ub97c\u00a0\uc9c0\uc6d0\ud574\u00a0\ub4dc\ub9ac\uace0\u00a0\uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9bf32bf e-flex e-con-boxed e-con e-child\" data-id=\"9bf32bf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8cfff14 elementor-widget elementor-widget-text-editor\" data-id=\"8cfff14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\ud574\uc678\ub0a9\ubd80\uc138\uc561\u00a0\uacf5\uc81c\u00a0\uac00\ub2a5\u00a0\uc5ec\ubd80\u00a0\uc0ac\uc804\u00a0\uac80\ud1a0\u00a0\ubc0f\u00a0\uad6c\uc870\u00a0\uc790\ubb38<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uad6d\uac00\ubcc4\u00a0\uc18c\ub4dd\u00b7\uc138\uc561\u00a0\ubd84\uc11d\u00a0\ubc0f\u00a0<\/span><span data-contrast=\"auto\">foreign<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">tax<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">credit<\/span><span data-contrast=\"auto\">\u00a0\uacc4\uc0b0<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Profits<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Tax<\/span><span data-contrast=\"auto\">\u00a0\uc2e0\uace0(<\/span><span data-contrast=\"auto\">Tax<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">computation, BIR51 \ubc0f\u00a0<\/span><span data-contrast=\"auto\">\ubd80\uc18d\uc11c\u00a0\uc900\ube44) \ubc0f IRD\u00a0\uc9c8\uc758\u00a0\ub300\uc751<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Malgun Gothic\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Malgun Gothic&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">FSIE\u00b7\uc870\uc138\uc870\uc57d\uc744<\/span><span data-contrast=\"auto\">\u00a0\uace0\ub824\ud55c\u00a0\uc7a5\uae30\uc801\uc778\u00a0\uc138\ubb34\u00a0\uad6c\uc870\u00a0\uc124\uacc4<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/li><\/ul>\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 class=\"elementor-element elementor-element-e4b41f7 elementor-widget elementor-widget-text-editor\" data-id=\"e4b41f7\" 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><span class=\"TextRun SCXW82005969 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW82005969 BCX0\">\ud574\uc678\uc5d0\uc11c<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc138\uae08\uc744<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc774\ubbf8<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\ub0a9\ubd80\ud558\uc168\uac70\ub098<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc55e\uc73c\ub85c<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\ud574\uc678\uc18c\ub4dd\uc774<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc99d\uac00\ud560<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc608\uc815\uc774\ub77c\uba74<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc2e0\uace0\uae30\ud55c<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc804\uc5d0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uad6c\uc870\uc640<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc790\ub8cc<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc900\ube44<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc218\uc900\uc744<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0\ud55c \ubc88\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc810\uac80\ud574<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\ubcf4\uc2dc\ub294<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uac83\uc744<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW82005969 BCX0\">\ucd94\ucc9c\ub4dc\ub9bd\ub2c8\ub2e4<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">. <\/span><\/span><span class=\"TextRun SCXW82005969 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW82005969 BCX0\">\uad6c\uccb4\uc801\uc778\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc0c1\ud669<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">(<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uad6d\uac00<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc18c\ub4dd<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc720\ud615<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uadf8\ub8f9<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uad6c\uc870<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\ub4f1)\uc744<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc54c\ub824\uc8fc\uc2dc\uba74<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\ucf00\uc774\uc2a4\ubcc4\ub85c<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uac80\ud1a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\ubc29\ud5a5\uacfc<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\ud544\uc694<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc790\ub8cc\ub97c<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc815\ub9ac\ud574<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\ub4dc\ub9b4<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\u00a0\uc218\u00a0<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">\uc788\uc2b5\ub2c8\ub2e4<\/span><span class=\"NormalTextRun SCXW82005969 BCX0\">.<\/span><\/span><span class=\"EOP SCXW82005969 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26cb71f elementor-widget elementor-widget-spacer\" data-id=\"26cb71f\" 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-e71797d elementor-widget elementor-widget-button\" data-id=\"e71797d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#footer-form\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uc138\uae08 \uacf5\uc81c \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-f72cd70 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f72cd70\" 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-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.<br \/><\/b>\uc774 \ucf58\ud150\uce20\ub294 \uc800\uc791\uad8c\ubc95\uc5d0 \uc758\ud574 \ubcf4\ud638\ub429\ub2c8\ub2e4<span class=\"s1\">. <\/span>\uc0ac\uc804 \uc2b9\uc778 \uc5c6\uc774 \ubcf5\uc0ac<span class=\"s1\">, <\/span>\uc7ac\ubc30\ud3ec<span class=\"s1\">, 2<\/span>\ucc28 \uac00\uacf5\uc774 \uae08\uc9c0\ub418\uba70<span class=\"s1\">, <\/span>\uc704\ubc18 \uc2dc \ubc95\uc801 \ucc45\uc784\uc744 \ubb3c\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4<span class=\"s1\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/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\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>\ud64d\ucf69\uc740 \uae30\ubcf8\uc801\uc73c\ub85c \uc601\ud1a0\uc8fc\uc758(territorial) \uacfc\uc138 \uc6d0\uce59\uc744 \uc801\uc6a9\ud558\uc5ec, \ud64d\ucf69 \ubc16\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub294 \uacfc\uc138\ud558\uc9c0 \uc54a\ub294 \uac83\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4.<br \/>\n\uadf8\ub7fc\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, \ub3d9\uc77c\ud55c \uc18c\ub4dd\uc774 \ud574\uc678\uc5d0\uc11c \uacfc\uc138\ub418\uace0 \ud64d\ucf69\uc5d0\uc11c\ub3c4 Profits Tax \uacfc\uc138 \ub300\uc0c1\uc774 \ub418\ub294 \uacbd\uc6b0, \uc774\uc911\uacfc\uc138\ub97c \uc644\ud654\ud558\uae30 \uc704\ud574 \u201c\ud574\uc678\ub0a9\ubd80\uc138\uc561 \uacf5\uc81c(foreign tax credit)\u201d \uc81c\ub3c4\uac00 \uc6b4\uc601\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":2,"featured_media":136536,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","footnotes":""},"categories":[176],"tags":[384],"class_list":["post-136534","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-176","tag-384"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2026\/02\/payment-and-tax-calculation-concept-wooden-blocks-2026-01-08-05-23-27-utc.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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ud64d\ucf69\ubc95\uc778 \ud574\uc678\ub0a9\ubd80\uc138\uc561 \uacf5\uc81c \uac00\uc774\ub4dc<\/title>\n<meta name=\"description\" content=\"\ud64d\ucf69\ubc95\uc778\uc758 \ud574\uc678\ub0a9\ubd80\uc138\uc561 \uacf5\uc81c(FTC)\ub97c IRO Section 50 \uadfc\uac70\ub85c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4. \uc2e0\uccad \uc694\uac74, \uc808\ucc28, \ud544\uc218 \uc11c\ub958, \uacf5\uc81c \ud55c\ub3c4 \uacc4\uc0b0, FSIE \uc5f0\uacc4 \ud3ec\uc778\ud2b8\uae4c\uc9c0 Profits Tax \uc2e0\uace0 \uc804\uc5d0 \uaf2d \ud655\uc778\ud574\uc57c \ud560 \ud575\uc2ec\uc744 \uc548\ub0b4\ub4dc\ub9bd\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\ubc95\uc778-\ud574\uc678\uc138\uae08-\uacf5\uc81c-\uc808\ucc28-\uc11c\ub958\/\" \/>\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 \ud574\uc678\ub0a9\ubd80\uc138\uc561 \uacf5\uc81c 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