{"id":90454,"date":"2026-09-08T14:27:08","date_gmt":"2026-09-08T06:27:08","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=90454"},"modified":"2026-09-09T09:29:08","modified_gmt":"2026-09-09T01:29:08","slug":"%ec%8b%b1%ea%b0%80%ed%8f%ac%eb%a5%b4-%ec%9d%b4%ec%a4%91%ea%b3%bc%ec%84%b8-%eb%b0%a9%ec%a7%80-%ed%98%91%ec%a0%95-%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\/%ec%8b%b1%ea%b0%80%ed%8f%ac%eb%a5%b4\/%ec%8b%b1%ea%b0%80%ed%8f%ac%eb%a5%b4-%ec%9d%b4%ec%a4%91%ea%b3%bc%ec%84%b8-%eb%b0%a9%ec%a7%80-%ed%98%91%ec%a0%95-%ea%b0%80%ec%9d%b4%eb%93%9c\/","title":{"rendered":"\uc2f1\uac00\ud3ec\ub974 \uc774\uc911\uacfc\uc138 \ubc29\uc9c0 \ud611\uc815 \uac00\uc774\ub4dc"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"90454\" class=\"elementor elementor-90454\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd7c651 e-flex e-con-boxed e-con e-parent\" data-id=\"fd7c651\" 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-0f65669 elementor-widget elementor-widget-text-editor\" data-id=\"0f65669\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><h2>\uc2f1\uac00\ud3ec\ub974 \uc774\uc911\uacfc\uc138 \ubc29\uc9c0 \ud611\uc815(DTA): \ubb34\uc5c7\uc774\uace0, \uc65c \uc138\uc728\uc774 \ub2ec\ub77c\uc9c0\ub294\uac00<\/h2><p>\uc774\uc911\uacfc\uc138\ubc29\uc9c0\ud611\uc815(DTA)\uc740 \ub3d9\uc77c\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574 \ub450 \uad6d\uac00\uac00 \uac01\uac01 \uc138\uae08\uc744 \ubd80\uacfc\ud558\ub294 \uac83\uc744 \ub9c9\uae30 \uc704\ud574 \uc2f1\uac00\ud3ec\ub974\uac00 \uc0c1\ub300\uad6d\uacfc \uccb4\uacb0\ud55c \uc870\uc138 \uc870\uc57d\uc785\ub2c8\ub2e4. \ud611\uc815\uc5d0 \ub530\ub77c \ubc30\ub2f9\u00b7\uc774\uc790\u00b7\ub85c\uc5f4\ud2f0 \ub4f1 \uc18c\ub4dd \uc720\ud615\ubcc4\ub85c \uc6d0\ucc9c\uc9d5\uc218\uc138\uc728\uc774 \ub0ae\uc544\uc9c0\uac70\ub098 \uba74\uc81c\ub418\uba70, \uc5b4\ub290 \uad6d\uac00\uac00 \uc6b0\uc120 \uacfc\uc138\uad8c\uc744 \uac16\ub294\uc9c0\ub3c4 \uc815\ud574\uc9d1\ub2c8\ub2e4. \ub2e4\ub9cc \uc774 \ud61c\ud0dd\uc740 \uc2f1\uac00\ud3ec\ub974 \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790\uc5d0\uac8c\ub9cc \uc801\uc6a9\ub418\uba70, \uc2e0\uccad \uc808\ucc28 \uc5c6\uc774 \uc790\ub3d9\uc73c\ub85c \ubc1c\ub3d9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p><p>DTA\uac00 \ub2e4\ub8e8\ub294 \uc18c\ub4dd \ud56d\ubaa9\uc740 \ubd80\ub3d9\uc0b0 \uc18c\ub4dd, \uc0ac\uc5c5 \uc774\uc775, \ubc30\ub2f9, \uc774\uc790, \ub85c\uc5f4\ud2f0, \uae30\uc220\uc11c\ube44\uc2a4\ub8cc, \uc591\ub3c4\uc18c\ub4dd, \uc778\uc801\uc6a9\uc5ed \uc18c\ub4dd \ub4f1\uc73c\ub85c \ud3ed\ub113\uc2b5\ub2c8\ub2e4. \ud56d\ubaa9\ub9c8\ub2e4 \uacfc\uc138\uad8c \ubc30\ubd84 \ubc29\uc2dd\uc774 \ub2e4\ub974\uae30 \ub54c\ubb38\uc5d0, \uc790\uc0ac\uc758 \uac70\ub798\uac00 \uc5b4\ub290 \ud56d\ubaa9\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\ubd80\ud130 \ud655\uc778\ud558\ub294 \uac83\uc774 \ucd9c\ubc1c\uc810\uc785\ub2c8\ub2e4.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccd29bf elementor-widget elementor-widget-text-editor\" data-id=\"ccd29bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div style=\"height: 40px;\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be09d23 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"be09d23\" 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\">\uc2f1\uac00\ud3ec\ub974 \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-37d0650 elementor-widget elementor-widget-text-editor\" data-id=\"37d0650\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div style=\"height: 40px;\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f87e561 elementor-widget elementor-widget-text-editor\" data-id=\"f87e561\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><h3>\uc6b0\ub9ac \ud68c\uc0ac\uac00 DTA \ud61c\ud0dd \ub300\uc0c1\uc778\uc9c0 \ud310\ub2e8\ud558\ub294 \uae30\uc900<\/h3><h4>\uc138\ubc95\uc0c1 \uac70\uc8fc\uc790 \ud310\uc815<\/h4><p>\uc2f1\uac00\ud3ec\ub974 \uc138\ubc95\uc0c1 \uac70\uc8fc \ubc95\uc778\uc774\ub780 \ubc95\uc778\uc758 \uc9c0\ubc30\u00b7\uad00\ub9ac(control and management)\uac00 \uc2f1\uac00\ud3ec\ub974\uc5d0\uc11c \uc2e4\uc9c8\uc801\uc73c\ub85c \uc774\ub904\uc9c0\ub294 \ud68c\uc0ac\ub97c \ub9d0\ud569\ub2c8\ub2e4. \ub4f1\ub85d\uc9c0\uac00 \uc2f1\uac00\ud3ec\ub974\ub77c\ub294 \uc0ac\uc2e4\ub9cc\uc73c\ub85c\ub294 \uac70\uc8fc\uc790 \uc9c0\uc704\uac00 \uc778\uc815\ub418\uc9c0 \uc54a\uc73c\uba70, \uc774\uc0ac\ud68c\uc758 \uc804\ub7b5\uc801 \uc758\uc0ac\uacb0\uc815\uc774 \uc2e4\uc81c\ub85c \uc5b4\ub514\uc11c \uc774\ub904\uc9c0\ub294\uc9c0\uac00 \ud310\ub2e8 \uae30\uc900\uc785\ub2c8\ub2e4.<\/p><div class=\"pt-box\"><p>\uc2f1\uac00\ud3ec\ub974\uc5d0 \ubc95\uc778\uc744 \ub4f1\ub85d\ud588\ub2e4\uace0 \uc790\ub3d9\uc73c\ub85c \uac70\uc8fc\uc790\uac00 \ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc2e4\uc9c8\uc801\uc778 \uc758\uc0ac\uacb0\uc815\uacfc \uacbd\uc601\uc9c4\uc758 \ud65c\ub3d9\uc774 \uc2f1\uac00\ud3ec\ub974\uc5d0\uc11c \uc774\ub904\uc9c0\ub294\uc9c0\uac00 \uae30\uc900\uc774\uba70, \ud55c\uad6d \ubcf8\uc0ac\uac00 \ubaa8\ub4e0 \uc758\uc0ac\uacb0\uc815\uc744 \ub2e8\ub3c5\uc73c\ub85c \ub0b4\ub9ac\ub294 \uad6c\uc870\ub77c\uba74 \uac70\uc8fc\uc790 \uc9c0\uc704 \uc790\uccb4\uac00 \ubd80\uc815\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/div><h4>\uace0\uc815\uc0ac\uc5c5\uc7a5(PE) \uc5ec\ubd80<\/h4><p>\uace0\uc815\uc0ac\uc5c5\uc7a5(Permanent Establishment, PE)\uc758 \uc874\uc7ac\ub294 \uc0ac\uc5c5 \uc774\uc775\uc774 \uc0c1\ub300\uad6d\uc5d0\uc11c \uacfc\uc138\ub418\ub294\uc9c0\ub97c \uacb0\uc815\uc9d3\ub294 \ud575\uc2ec \uac1c\ub150\uc785\ub2c8\ub2e4. \uad00\ub9ac \uc7a5\uc18c, \uc9c0\uc0ac, \uc0ac\ubb34\uc2e4, \uacf5\uc7a5, \uac74\uc124 \ud604\uc7a5 \ub4f1\uc774 \ub300\ud45c\uc801\uc778 PE\ub85c \uac04\uc8fc\ub418\uba70, PE\uac00 \uc5c6\ub2e4\uba74 \uc0ac\uc5c5 \uc774\uc775\uc740 \uc6d0\uce59\uc801\uc73c\ub85c \uac70\uc8fc\uad6d\uc5d0\uc11c\ub9cc \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p><h3 id=\"h-dta-3\" class=\"wp-block-heading\">DTA\uc5d0 \uc758\ud574 \uc801\uc6a9\ub418\ub294 \uc18c\ub4dd \uc720\ud615<\/h3><\/div><p class=\"wp-block-paragraph\">\ub2e4\uc74c\uc740 DTA\uc5d0 \uc758\ud574 \uc801\uc6a9\ub418\ub294 \uc18c\ub4dd \uc720\ud615\uc785\ub2c8\ub2e4<\/p><ul><li>\ubd80\ub3d9\uc0b0 \uc18c\ub4dd<\/li><li>\uc0ac\uc5c5 \uc774\uc775<\/li><li>\ud574\uc6b4 \ubc0f \ud56d\uacf5 \uc6b4\uc1a1<\/li><li>\uad00\ub828 \uae30\uc5c5<\/li><li>\ubc30\ub2f9\uae08<\/li><li>\uc774\uc790<\/li><li>\uae30\uc220 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \ub85c\uc5f4\ud2f0 \ubc0f \uc218\uc218\ub8cc<\/li><li>\uc591\ub3c4\uc18c\ub4dd<\/li><li>\ub3c5\ub9bd\uc801\uc778 \uac1c\uc778 \uc11c\ube44\uc2a4<\/li><li>\uc885\uc18d\uc801\uc778 \uac1c\uc778 \uc11c\ube44\uc2a4<\/li><li>\uc774\uc0ac \uc131\uacfc\uae09<\/li><li>\uc608\uc220\uac00 \ubc0f \uc6b4\ub3d9\uc120\uc218<\/li><li>\uc815\ubd80 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \ubcf4\uc0c1 \ubc0f \uc5f0\uae08<\/li><li>\ube44\uc815\ubd80 \uc5f0\uae08<\/li><li>\ud559\uc0dd \ubc0f \uad50\uc721\uc0dd<\/li><li>\uad50\uc0ac \ubc0f \uc5f0\uad6c\uc6d0<\/li><li>\uc815\ubd80 \uc218\uc785<\/li><li>\uae30\ud0c0 \uc18c\ub4dd<\/li><\/ul><div class=\"premiatnc-kr-web-blog\"><h4>\uc18c\ub4dd \uc720\ud615\ubcc4\ub85c \uc6d0\ucc9c\uc9d5\uc218\uc138\uc728\uc740 \uc5b4\ub5bb\uac8c \ub2ec\ub77c\uc9c0\ub294\uac00<\/h4><table><thead><tr><th>\uad6c\ubd84<\/th><th>DTA \ubbf8\uc801\uc6a9(\uad6d\ub0b4\uc138\ubc95 \uae30\uc900)<\/th><th>DTA \uc801\uc6a9 \uc2dc<\/th><\/tr><\/thead><tbody><tr><td>\ubc30\ub2f9<\/td><td>\uc6d0\ucc9c\uc9d5\uc218 \uc5c6\uc74c(\ub2e8\uc77c\uacfc\uc138 \uc81c\ub3c4)<\/td><td>\ud574\ub2f9 \uc5c6\uc74c \u2014 \ubc30\ub2f9 \uc790\uccb4\uc5d0 \ubcc4\ub3c4 \uc6d0\ucc9c\uc9d5\uc218 \uc5c6\uc74c<\/td><\/tr><tr><td>\uc774\uc790<\/td><td>15%<\/td><td>\ud611\uc815\uc5d0 \ub530\ub77c \uc778\ud558 \ub610\ub294 \uba74\uc81c \uac00\ub2a5<\/td><\/tr><tr><td>\ub85c\uc5f4\ud2f0<\/td><td>10%<\/td><td>\ud611\uc815\uc5d0 \ub530\ub77c \uc778\ud558 \ub610\ub294 \uba74\uc81c \uac00\ub2a5, COR \ub4f1 \uc99d\ube59 \ud544\uc694<\/td><\/tr><tr><td>\uae30\uc220\uc11c\ube44\uc2a4\ub8cc<\/td><td>\ud504\ub9ac\ubca0\uc77c\ub9c1 \ubc95\uc778\uc138\uc728 \uae30\uc900<\/td><td>PE\uac00 \uc5c6\uace0 \uc0ac\uc5c5\uc774\uc775 \uc870\ud56d\uc774 \uc801\uc6a9\ub418\uba74 \uba74\uc81c \uac00\ub2a5<\/td><\/tr><\/tbody><\/table><div class=\"pt-box\"><p>\ud611\uc815 \uc801\uc6a9 \uc5ec\ubd80\uc5d0 \ub530\ub77c \uc2e4\uc9c8 \uc138\ubd80\ub2f4 \ucc28\uc774\uac00 \ud06c\uac8c \ubc8c\uc5b4\uc9d1\ub2c8\ub2e4.<\/p><p>\uc5ec\uae30\uc11c 2026\ub144 \ud604\uc7ac \uc2dc\uc810\uc5d0 \ud2b9\ud788 \ub208\uc5ec\uaca8\ubd10\uc57c \ud560 \ubcc0\ud654\uac00 \uc788\uc2b5\ub2c8\ub2e4. IRAS\uc5d0 \ub530\ub974\uba74, \uc800\uc791\uc790\u00b7\uc791\uace1\uac00 \ub4f1 \uac1c\uc778 \uc800\uc791\uad8c\uc790\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \ub85c\uc5f4\ud2f0\uc5d0 \uc801\uc6a9\ub418\ub358 \ucd1d\uc561\uc758 10%\ub9cc \uacfc\uc138\ud558\ub294 \ud2b9\ub840\ub294 2024\ub144 \uc608\uc0b0\uc548 \ubc1c\ud45c\uc5d0 \ub530\ub77c YA2027\ubd80\ud130 3\ub144\uc5d0 \uac78\uccd0 \ub2e8\uacc4\uc801\uc73c\ub85c \ucd95\uc18c\ub418\uba70, YA2027 40%, YA2028 70%, YA2029\ubd80\ud130\ub294 \uc0ac\uc2e4\uc0c1 \uc804\uc561\uc774 \uacfc\uc138 \ub300\uc0c1\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-390444d elementor-widget elementor-widget-text-editor\" data-id=\"390444d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<h3>DTA \ud61c\ud0dd\uc744 \uc2e4\uc81c\ub85c \uc801\uc6a9\ud558\ub294 \uc808\ucc28<\/h3>\n<ol>\n<li><strong>\uac70\uc8fc\uc790 \uc9c0\uc704 \uc790\uccb4 \uc810\uac80<\/strong> \u2014 \uc774\uc0ac\ud68c\u00b7\ud575\uc2ec \uacbd\uc601 \uc758\uc0ac\uacb0\uc815\uc774 \uc2e4\uc81c\ub85c \uc2f1\uac00\ud3ec\ub974\uc5d0\uc11c \uc774\ub904\uc9c0\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>COR \uc2e0\uccad<\/strong> \u2014 myTax \ud3ec\ud138\uc744 \ud1b5\ud574 \ud574\ub2f9 \uacfc\uc138\uc5f0\ub3c4\uc758 COR\uc744 \uc2e0\uccad\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uc0c1\ub300\uad6d \uc138\ubb34\ub2f9\uad6d \uc81c\ucd9c<\/strong> \u2014 \ubc1c\uae09\ubc1b\uc740 COR\uc744 \uc0c1\ub300\uad6d \uc138\ubb34\ub2f9\uad6d\uc774\ub098 \uc6d0\ucc9c\uc9d5\uc218 \uc758\ubb34\uc790\uc5d0\uac8c \uc81c\ucd9c\ud574 \ud611\uc815\uc138\uc728 \uc801\uc6a9\uc744 \uc694\uccad\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\ubc95\uc778\uc138 \uc2e0\uace0(Form C) \uc2dc DTR \uccad\uad6c<\/strong> \u2014 \uc774\ubbf8 \ud574\uc678\uc5d0\uc11c \uc138\uae08\uc744 \ub0a9\ubd80\ud55c \uacbd\uc6b0, \uc774\uc911\uc138\uae08\uacf5\uc81c(DTR)\ub97c \uc5f0\uac04 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc5d0 \ubc18\uc601\ud558\uace0 \uc99d\ube59\uc11c\ub958(\uc6d0\ucc9c\uc9d5\uc218 \uc601\uc218\uc99d, \ud574\uc678 \uc138\ubb34\ub2f9\uad6d \uc11c\uc2e0 \ub4f1)\ub97c \ubcf4\uad00\ud569\ub2c8\ub2e4.<\/li>\n<\/ol>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f6efc4 elementor-widget elementor-widget-text-editor\" data-id=\"6f6efc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div style=\"height: 20px;\"><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0113388 elementor-widget elementor-widget-text-editor\" data-id=\"0113388\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><div class=\"premiatnc-kr-web-blog\">\n\n<p>\uc808\ucc28\ub9c8\ub2e4 \ud544\uc694\ud55c \uc99d\ube59 \uc11c\ub958\ub97c \ubbf8\ub9ac \uc900\ube44\ud574\uc57c \uc9c0\uc5f0\uc744 \ub9c9\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n<h3>DTA\uac00 \uc788\ub2e4\uace0 \uc138\uae08\uc774 \uc790\ub3d9\uc73c\ub85c \uc904\uc5b4\ub4dc\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4<\/h3>\n\n<p>\ub9ce\uc740 \ub2f4\ub2f9\uc790\uac00 DTA\uac00 \uccb4\uacb0\ub418\uc5b4 \uc788\uc73c\ub2c8 \ub2f9\uc5f0\ud788 \ub0ae\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub420 \uac83\uc774\ub77c \uc0dd\uac01\ud558\uc9c0\ub9cc, \uc0ac\uc2e4\uc740 \uc808\ubc18\ub9cc \ub9de\ub294 \ub9d0\uc785\ub2c8\ub2e4. DTA\ub294 \uc790\uaca9\uc744 \uac16\ucd98 \uac70\uc8fc\uc790\uac00 \uc9c1\uc811 \uc2e0\uccad\ud574\uc57c \ubc1c\ub3d9\ud558\ub294 \uc870\ud56d\uc774\uba70, \uc2e0\uccad\uc774 \ub2a6\uc73c\uba74 \ud45c\uc900\uc138\uc728\ub85c \uc6d0\ucc9c\uc9d5\uc218\ub41c \ub4a4 \uc0ac\ud6c4 \ud658\uae09\uc744 \ubc1b\uc544\uc57c \ud558\ub294 \ubc88\uac70\ub85c\uc6b4 \uc808\ucc28\ub97c \uac70\uccd0\uc57c \ud569\ub2c8\ub2e4. \uc0ac\ud6c4 \ud658\uae09\uc740 \uc0c1\ub300\uad6d \uc138\ubb34\ub2f9\uad6d\uc758 \ucc98\ub9ac \uc18d\ub3c4\uc5d0 \ub530\ub77c \uc218\uac1c\uc6d4\uc774 \uac78\ub9ac\ub294 \uacbd\uc6b0\ub3c4 \uc788\uc5b4, \uc790\uae08 \ud750\ub984\uc5d0 \uc2e4\uc9c8\uc801\uc778 \uc601\ud5a5\uc744 \uc90d\ub2c8\ub2e4.<\/p>\n\n<p>\ub610\ud55c \uc2f1\uac00\ud3ec\ub974\uc640 DTA\ub97c \uccb4\uacb0\ud558\uc9c0 \uc54a\uc740 \uad6d\uac00\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc774\ub77c\ub3c4 \uc644\uc804\ud788 \ubc29\ubc95\uc774 \uc5c6\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc2f1\uac00\ud3ec\ub974 \uc18c\ub4dd\uc138\ubc95 50A\uc870\uc5d0 \ub530\ub978 \ub2e8\ub3c5 \uc138\uae08 \uacf5\uc81c(Unilateral Tax Credit) \uc81c\ub3c4\ub97c \ud1b5\ud574 \ud574\uc678 \ub0a9\ubd80\uc138\uc561\uc758 \uc77c\ubd80\ub97c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc73c\ub098, \uc801\uc6a9 \ub300\uc0c1 \uc18c\ub4dd\uc774 \uc81c\ud55c\uc801\uc774\ubbc0\ub85c \uac1c\ubcc4 \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-110a199 elementor-widget elementor-widget-text-editor\" data-id=\"110a199\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div style=\"height: 40px;\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3c19cb elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b3c19cb\" 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\">\uc2f1\uac00\ud3ec\ub974 \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-1ea6176 elementor-widget elementor-widget-text-editor\" data-id=\"1ea6176\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div style=\"height: 40px;\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fd6c7f elementor-widget elementor-widget-text-editor\" data-id=\"0fd6c7f\" 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\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>\uc2f1\uac00\ud3ec\ub974 \uc6d0\ucc9c\uc9d5\uc218\uc138\ub294 DTA\uac00 \uccb4\uacb0\ub3fc \uc788\uc5b4\ub3c4 \uc790\ub3d9\uc73c\ub85c \uc904\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uac70\uc8fc\uc790 \ud310\uc815, COR \uc2e0\uccad, \uc18c\ub4dd \uc720\ud615\ubcc4 \uc138\uc728\uae4c\uc9c0 \ud55c\uad6d \uae30\uc5c5\uc774 \ub193\uce58\uae30 \uc26c\uc6b4 \uc2e4\ubb34 \uccb4\ud06c\ud3ec\uc778\ud2b8\ub97c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":2,"featured_media":90464,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[175],"tags":[],"class_list":["post-90454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-175"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2022\/04\/teamwork-and-teambuilding-people-connect-hands-2021-08-26-16-32-59-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 v28.5 - 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