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header_6_font_size__hover=”14px” header_6_font_size__hover_enabled=”14px” header_6_letter_spacing__hover=”0px” header_6_letter_spacing__hover_enabled=”0px” header_6_line_height__hover=”1em” header_6_line_height__hover_enabled=”1em” header_6_text_shadow_style__hover=”none” header_6_text_shadow_style__hover_enabled=”none” header_6_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_6_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” text_letter_spacing__hover=”0px” text_letter_spacing__hover_enabled=”0px” text_text_shadow_style__hover=”none” text_text_shadow_style__hover_enabled=”none” text_text_shadow_color__hover=”rgba(0,0,0,0.4)” text_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)”]<\/p>\n
2027\ub144 \uc138\uae08 \uc2e0\uace0\ub97c \uc55e\ub450\uace0 \ubd80\ubaa8\ub2d8 \uacc4\uc88c\ub098 \uac00\uc871\uc758 \ubd80\ub3d9\uc0b0\uc5d0 \uc790\uae30 \uc774\ub984\uc774 \uc62c\ub77c\uac00 \uc788\ub294 \uc0ac\ub78c\uc740 \ubcc4\ub3c4\uc758 \uc2e0\ud0c1 \uc2e0\uace0\uac00 \ud544\uc694\ud55c\uc9c0 \ud655\uc778\ud574\uc57c \ud55c\ub2e4. \uc77c\ubd80 \ubca0\uc5b4 \ud2b8\ub7ec\uc2a4\ud2b8(bare trust)\uc5d0 2026\ub144\ub3c4\ubd84\ubd80\ud130 \uc2e0\uace0 \uc758\ubb34\uac00 \uc801\uc6a9\ub418\uae30 \ub54c\ubb38\uc774\ub2e4. \ud1b5\uc0c1 2026\ub144 12\uc6d4 31\uc77c \uacb0\uc0b0\ubd84\uc758 \uc2e0\uace0\uae30\ud55c\uc740 2027\ub144 3\uc6d4 31\uc77c\uc774\ub2e4.<\/p>\n
\ub2e4\ub9cc \uac00\uc871\uacfc \uacf5\ub3d9\uba85\uc758\ub85c \uc7ac\uc0b0\uc744 \ubcf4\uc720\ud55c\ub2e4\uace0 \ubaa8\ub450 \uc2e0\uace0 \ub300\uc0c1\uc774 \ub418\ub294 \uac83\uc740 \uc544\ub2c8\ub2e4. \uba3c\uc800 \uae30\ubcf8 \uc6d0\uce59\uacfc \uba74\uc81c \uae30\uc900\uc744 \uc774\ud574\ud558\uba74 \uc790\uae30 \uc0c1\ud669\uc744 \ud6e8\uc52c \uc27d\uac8c \ud310\ub2e8\ud560 \uc218 \uc788\ub2e4.<\/p>\n
Bare trust\ub294 \uc27d\uac8c \ub9d0\ud574 \ub2e4\ub978 \uc0ac\ub78c\uc758 \uc7ac\uc0b0\uc5d0 \uba85\uc758\ub9cc \ub300\uc2e0 \uc62c\ub824\ub450\uace0 \uc2e4\uc81c \uc8fc\uc778\uc744 \ub300\uc2e0\ud574 \ubcf4\uc720\ud558\ub294 \uc2e0\ud0c1 \uad6c\uc870\uc774\ub2e4. \uacc4\uc88c\ub098 \ub4f1\uae30\uc5d0 \uc774\ub984\uc774 \uc62c\ub77c\uac04 \uc0ac\ub78c\uacfc \uc7ac\uc0b0\uc758 \uc2e4\uc81c \uc8fc\uc778\uc774 \ub2e4\ub978 \uacbd\uc6b0\uac00 \ucd9c\ubc1c\uc810\uc774\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \ub3c8\uc740 \uc804\ubd80 \uc5b4\uba38\ub2c8 \uac83\uc774\uc9c0\ub9cc \uc740\ud589\uc5c5\ubb34\ub97c \ub3d5\uae30 \uc704\ud574 \uc790\ub140\uac00 \uacf5\ub3d9\uba85\uc758\uc790\ub85c \ub4e4\uc5b4\uac04 \uacbd\uc6b0\uc774\ub2e4. \ubcc4\ub3c4\uc758 \uc2e0\ud0c1\uacc4\uc57d\uc11c\uac00 \uc5c6\uc5b4\ub3c4 \uc2e4\uc81c \uc57d\uc815\uacfc \ubc95\ub960\uad00\uacc4\uc5d0 \ub530\ub77c \uc131\ub9bd\ud560 \uc218 \uc788\ub2e4.<\/p>\n
\uc774\ub7f0 \uad6c\uc870\uac00 bare trust\uc5d0 \ud574\ub2f9\ud558\uace0 \uc801\uc6a9 \uac00\ub2a5\ud55c \uc81c\uc678\ub098 \uba74\uc81c\uac00 \uc5c6\ub2e4\uba74 \uc2e0\uace0 \ub300\uc0c1\uc774\ub2e4. \ubc18\ub300\ub85c \uba85\uc758\uc790\uc640 \uc2e4\uc81c \uc18c\uc720\uc790\uac00 \ubaa8\ub450 \uc77c\uce58\ud558\uba74 \uacf5\ub3d9\uc18c\uc720 \uc81c\uc678 \uaddc\uc815\uc744 \uc801\uc6a9\ud560 \uc218 \uc788\ub2e4. \ub530\ub77c\uc11c \u201c\ub0b4 \uc774\ub984\uc774 \uc788\ub294\uac00\u201d\ubfd0 \uc544\ub2c8\ub77c \u201c\ud604\uc7ac \uadf8 \uc7ac\uc0b0\uc740 \ub204\uad6c \uac83\uc778\uac00\u201d\ub97c \ud655\uc778\ud574\uc57c \ud55c\ub2e4. \ub3c8\uc744 \uc778\ucd9c\ud560 \uc218 \uc788\ub2e4\ub294 \uc0ac\uc2e4\ub9cc\uc73c\ub85c \uadf8 \ub3c8\uc758 \uc8fc\uc778\uc774 \ub418\ub294 \uac83\uc740 \uc544\ub2c8\ub2e4.<\/p>\n
\uccab\uc9f8\ub294 5\ub9cc \ub2ec\ub7ec \uba74\uc81c\uc774\ub2e4. \ud574\ub2f9 \uc2e0\ud0c1\uc774 \ubcf4\uc720\ud55c \uc804\uccb4 \uc790\uc0b0\uc758 \uc2dc\uac00\uac00 \uc5f0\uc911 \uacc4\uc18d 5\ub9cc \ub2ec\ub7ec \uc774\ud558\ub77c\uba74 \uc790\uc0b0 \uc885\ub958\uc758 \uc81c\ud55c \uc5c6\uc774 \uae08\uc561 \uba74\uc81c\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\ub2e4. \uc5ec\uae30\uc11c \uc2dc\uac00\ub780 \ud604\uc7ac \uc2dc\uc7a5\uc5d0\uc11c \uac70\ub798\ud560 \uc218 \uc788\ub294 \uac00\uce58\uc774\uba70, \uc608\uae08\uc740 \ubcf4\ud1b5 \uc794\uc561\uc744 \uae30\uc900\uc73c\ub85c \uc0dd\uac01\ud558\uba74 \ub41c\ub2e4.<\/p>\n
\ub458\uc9f8\ub294 \uac00\uc871 \uac04 \uad6c\uc870\uc5d0 \uc801\uc6a9\ub418\ub294 25\ub9cc \ub2ec\ub7ec \uba74\uc81c\uc774\ub2e4. \ub2e8\uc21c\ud788 \uac00\uc871\uc774\ub77c\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \uc801\uc6a9\ub418\ub294 \uac83\uc740 \uc544\ub2c8\ub2e4. \uba85\uc758\ub97c \ub9e1\uc740 \uc0ac\ub78c\uc774 \ubaa8\ub450 \uac1c\uc778\uc774\uace0, \uac01 \uc2e4\uc81c \uc18c\uc720\uc790\uac00 \uac01 \uba85\uc758\ubcf4\uc720\uc790\uc640 \uc138\ubc95\uc0c1 \uad00\ub828\ub41c \uac1c\uc778\uc774\uc5b4\uc57c \ud55c\ub2e4. \ubd80\ubaa8\u00b7\uc790\ub140\ub098 \ubd80\ubd80\uac00 \ub300\ud45c\uc801\uc774\ub2e4. \ub610\ud55c \uc5f0\uc911 \uc790\uc0b0 \uc2dc\uac00\uac00 \uacc4\uc18d 25\ub9cc \ub2ec\ub7ec \uc774\ud558\uc774\uace0, \ud604\uae08\u00b7\uc801\uaca9 \uc608\uae08\uacfc GIC\u00b7\uc0c1\uc7a5\uc8fc\uc2dd\u00b7\ubba4\ucd94\uc5bc\ud380\ub4dc \ub4f1 \ud5c8\uc6a9\ub41c \uc790\uc0b0\ub9cc \ubcf4\uc720\ud574\uc57c \ud55c\ub2e4. \uc784\ub300\uc6a9 \ubd80\ub3d9\uc0b0\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc774 25\ub9cc \ub2ec\ub7ec \uba74\uc81c\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n
\ub450 \uae30\uc900\uc740 \uc5f0\ub9d0 \uc794\uc561\uc774\ub098 \uc5f0\ud3c9\uade0 \uc794\uc561\uc744 \ubcf4\ub294 \uac83\uc774 \uc544\ub2c8\ub2e4. \uc5f0\uc911 \uc7a0\uc2dc\ub77c\ub3c4 \ud55c\ub3c4\ub97c \ub118\uc73c\uba74 \uadf8 \uae08\uc561 \uba74\uc81c\ub97c \uc801\uc6a9\ud558\uc9c0 \ubabb\ud560 \uc218 \uc788\ub2e4. \ud558\ub098\uc758 \uc2e0\ud0c1 \uc57d\uc815\uc5d0 \uc18d\ud55c \uacc4\uc88c\uc640 \uc790\uc0b0 \uc804\uccb4\ub97c \ubcf4\ubbc0\ub85c, \uacc4\uc88c\ub9c8\ub2e4 \ubcc4\ub3c4\ub85c \ud55c\ub3c4\ub97c \uc801\uc6a9\ud558\uac70\ub098 \ubcf8\uc778\uc758 \ubaa8\ub4e0 \uc7ac\uc0b0\uc744 \ubb34\uc870\uac74 \ud569\uc0b0\ud558\ub294 \uac83\ub3c4 \uc544\ub2c8\ub2e4. \ub2e4\ub9cc \uae08\uc561 \uc678\uc758 \uc81c\uc678\ub098 \uba74\uc81c\ub3c4 \uc788\uc73c\ubbc0\ub85c 25\ub9cc \ub2ec\ub7ec \ucd08\uacfc\ub9cc\uc73c\ub85c \uc2e0\uace0\uac00 \ud655\uc815\ub418\uc9c0\ub294 \uc54a\ub294\ub2e4. \uc774\uc81c \uc774 \uc6d0\uce59\uc744 \ud754\ud55c \uc0ac\ub840\uc5d0 \uc801\uc6a9\ud574 \ubcf4\uc790.<\/p>\n
\uc5b4\uba38\ub2c8 \ub2e8\ub3c5\uba85\uc758 \uacc4\uc88c\ub97c \uc790\ub140\uac00 \uc704\uc784\uc7a5\uc778 POA(Power of Attorney)\ub85c \uad00\ub9ac\ud558\ub294 \uacbd\uc6b0\ub97c \uc0dd\uac01\ud574 \ubcf4\uc790. \ub3c8\uc740 \uc804\ubd80 \uc5b4\uba38\ub2c8 \uc18c\uc720\uc774\uace0 \uc790\ub140\ub294 \uc740\ud589\uc5c5\ubb34\ub9cc \ub300\uc2e0\ud55c\ub2e4\uba74, \ubcc4\ub3c4 \uc2e0\ud0c1 \uc57d\uc815\uc774 \uc5c6\ub294 \ud55c \uc774 \uad00\uacc4\ub9cc\uc73c\ub85c bare trust\uac00 \ub418\uc9c0\ub294 \uc54a\ub294\ub2e4. \uc774 \uacbd\uc6b0\ub294 \uae08\uc561 \uba74\uc81c\ub97c \ub530\uc9c0\uae30 \uc804 \ub2e8\uacc4\uc774\ub2e4. \uc608\uae08\uc774 30\ub9cc \ub2ec\ub7ec\ub77c\ub3c4 POA\ub85c \uad00\ub9ac\ud55c\ub2e4\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \uc2e0\uace0 \uc758\ubb34\uac00 \uc0dd\uae30\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n
\ubc18\uba74 \uc790\ub140\uac00 \uad00\ub9ac \ubaa9\uc801\uc73c\ub85c \uacf5\ub3d9\uba85\uc758\uc790\uac00 \ub418\uc5c8\uc9c0\ub9cc \ub3c8\uc740 \uc5ec\uc804\ud788 \uc804\ubd80 \uc5b4\uba38\ub2c8 \uc18c\uc720\ub77c\uba74 bare trust\uac00 \uc131\ub9bd\ud560 \uc218 \uc788\ub2e4. \ub2e4\ub978 \uc790\uc0b0 \uc5c6\uc774 \ud604\uae08 \uc608\uae08\ub9cc \ubcf4\uc720\ud558\uace0 \uc5f0\uc911 \ucd5c\uace0 \uc794\uc561\uc774 18\ub9cc \ub2ec\ub7ec\ub77c\uba74, \uc55e\uc11c \uc124\uba85\ud55c \uac00\uc871 \uac04 \uc870\uac74\uc744 \ucda9\uc871\ud558\uc5ec 25\ub9cc \ub2ec\ub7ec \uba74\uc81c\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\ub2e4. \uac19\uc740 \uad6c\uc870\uc5d0\uc11c \uc5f0\uc911 \uc794\uc561\uc774 30\ub9cc \ub2ec\ub7ec\uae4c\uc9c0 \uc62c\ub77c\uac14\ub2e4\uba74 5\ub9cc \ub2ec\ub7ec\uc640 25\ub9cc \ub2ec\ub7ec \uba74\uc81c \ubaa8\ub450 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c \ub2e4\ub978 \uba74\uc81c\uac00 \uc5c6\ub294 \ud55c \uc2e0\uace0 \ub300\uc0c1\uc774\ub2e4.<\/p>\n
\ub610 \ub2e4\ub978 \uacbd\uc6b0\ub294 \uc5b4\uba38\ub2c8\uc640 \uc790\ub140\uac00 \uacf5\ub3d9\uba85\uc758\uc790\uc774\uba74\uc11c \ub450 \uc0ac\ub78c \ubaa8\ub450 \ub3c8\uc758 \ud604\uc7ac \uc2e4\uc81c \uc18c\uc720\uc790\uc778 \uacbd\uc6b0\uc774\ub2e4. \uba85\uc758\uc790\uc640 \uc2e4\uc81c \uc18c\uc720\uc790\uac00 \uadf8 \ub450 \uc0ac\ub78c\uc73c\ub85c \uc77c\uce58\ud558\uba74 \uacf5\ub3d9\uc18c\uc720 \uc81c\uc678 \uaddc\uc815\uc744 \uc801\uc6a9\ud560 \uc218 \uc788\ub2e4. \uc774 \uc81c\uc678\uc5d0\ub294 25\ub9cc \ub2ec\ub7ec \ud55c\ub3c4\uac00 \uc5c6\ub2e4. \ub2e4\ub9cc \uc774\ub984\uc774 \ub458\uc774\ub77c\uace0 \uc790\ub3d9\uc73c\ub85c \ub3c8\uc744 \ubc18\uc529 \uc18c\uc720\ud558\ub294 \uac83\uc740 \uc544\ub2c8\ub2e4. \uc2e4\uc81c \uc99d\uc5ec\ub098 \uac01\uc790\uc758 \ucd9c\uc790 \ub4f1 \uc18c\uc720\uad8c\uc744 \ub4b7\ubc1b\uce68\ud558\ub294 \uadfc\uac70\uac00 \ud544\uc694\ud558\ub2e4. \uc0ac\ub9dd \ud6c4 \uc790\ub140\uc5d0\uac8c \ub0a8\uaca8\uc900\ub2e4\ub294 \uc720\uc5b8\ub9cc\uc73c\ub85c \ud604\uc7ac\uc758 \uc18c\uc720\uad8c\uc774 \uc0dd\uae30\ub294 \uac83\ub3c4 \uc544\ub2c8\ub2e4.<\/p>\n
\ubd80\ubd80 \uacf5\ub3d9\uacc4\uc88c\ub3c4 \uac19\uc740 \uc6d0\ub9ac\uc774\ub2e4. \ubd80\ubd80 \ub450 \uc0ac\ub78c \ubaa8\ub450 \uacc4\uc88c\uc758 \uba85\uc758\uc790\uc774\uc790 \uc2e4\uc81c \uc18c\uc720\uc790\uc774\uace0 \ub2e4\ub978 \uc2e4\uc81c \uc18c\uc720\uc790\uac00 \uc5c6\ub2e4\uba74, \uc77c\ubc18\uc801\uc73c\ub85c \uacf5\ub3d9\uc18c\uc720 \uc81c\uc678 \uaddc\uc815\uc744 \uc801\uc6a9\ud560 \uc218 \uc788\ub2e4. \uc774 \uacbd\uc6b0 \uc794\uc561\uc774 25\ub9cc \ub2ec\ub7ec\ub97c \ub118\ub294\ub2e4\ub294 \uc774\uc720\ub9cc\uc73c\ub85c bare trust \uc2e0\uace0\ub97c \ud560 \ud544\uc694\ub294 \uc5c6\ub2e4.<\/p>\n
\uc790\ub140\uac00 \uc9d1\uc744 \uc0b4 \ub54c \ub300\ucd9c\uc744 \ub3d5\uae30 \uc704\ud574 \ubd80\ubaa8\uac00 \ub4f1\uae30\uc5d0 \uacf5\ub3d9\uba85\uc758\uc790\ub85c \ub4e4\uc5b4\uac00\ub294 \uacbd\uc6b0\uc5d0\ub294 \ubcc4\ub3c4\uc758 \uc8fc\ud0dd \uc608\uc678\uac00 \uc788\ub2e4. \ub4f1\uae30\uc0c1 \uba85\uc758\uc790\ub4e4\uc774 \uc11c\ub85c \uc138\ubc95\uc0c1 \uad00\ub828\ub41c \uac1c\uc778\uc774\uace0, \uadf8 \uc9d1\uc774 \uba85\uc758\uc790 \uc911 \uc801\uc5b4\ub3c4 \ud55c \uc0ac\ub78c\uc758 \uc8fc\uac70\uc8fc\uc9c0(principal residence) \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 \uc2e0\uace0 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub420 \uc218 \uc788\ub2e4. \uc790\ub140\uac00 \uacf5\ub3d9\uba85\uc758\uc790\uc774\uc790 \uadf8 \uc9d1\uc758 \uac70\uc8fc\uc790\uc774\uace0 \ubd80\ubaa8\ub294 \ub300\ucd9c\uc744 \ub3d5\uae30 \uc704\ud574 \uc774\ub984\ub9cc \uc62c\ub9b0 \uacbd\uc6b0\uac00 \ub300\ud45c\uc801\uc774\ub2e4. \uc774 \uc608\uc678\ub3c4 \uc8fc\ud0dd\uac00\uaca9 25\ub9cc \ub2ec\ub7ec\ub97c \uae30\uc900\uc73c\ub85c \ud310\ub2e8\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub2e4.<\/p>\n
\uadf8\ub7ec\ub098 \uc790\ub140\uc758 \uc784\ub300\uc6a9 \ucf58\ub3c4\uc5d0 \ubd80\ubaa8\uac00 \uba85\uc758\ub9cc \uc62c\ub9b0 \uacbd\uc6b0\uc5d0\ub294 \uac19\uc740 \uc8fc\ud0dd \uc608\uc678\ub97c \uc801\uc6a9\ud558\uae30 \uc5b4\ub835\ub2e4. \ud574\ub2f9 bare trust\uac00 \ubcf4\uc720\ud55c \uc784\ub300 \ubd80\ub3d9\uc0b0\uc740 \uac00\uc871 \uac04 25\ub9cc \ub2ec\ub7ec \uba74\uc81c \ub300\uc0c1 \uc790\uc0b0\uc5d0\ub3c4 \uc77c\ubc18\uc801\uc73c\ub85c \ud3ec\ud568\ub418\uc9c0 \uc54a\ub294\ub2e4. \ub530\ub77c\uc11c \u201c\uac00\uc871 \uac04 \uacf5\ub3d9\uba85\uc758 \ubd80\ub3d9\uc0b0\uc774\ub2c8 \uba74\uc81c\u201d\ub77c\uace0 \ub118\uae30\uc9c0 \ub9d0\uace0 \uc2e0\uace0 \uc5ec\ubd80\ub97c \ud655\uc778\ud574\uc57c \ud55c\ub2e4.<\/p>\n
\uba85\uc758\ubcf4\uc720\uc790\uc778 \uc218\ud0c1\uc790 \uce21\uc5d0\uc11c \uc2e0\ud0c1 \uacc4\uc815\ubc88\ud638\ub97c \uc900\ube44\ud558\uace0, \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0\uc640 \ubcc4\ub3c4\ub85c T3 \uc2e0\ud0c1 \uc2e0\uace0\uc11c\uc640 Schedule 15\ub97c \uc81c\ucd9c\ud574\uc57c \ud55c\ub2e4. Schedule 15\uc5d0\ub294 \uba85\uc758\ubcf4\uc720\uc790, \uc2e4\uc81c \uc18c\uc720\uc790, \uc7ac\uc0b0 \ucd9c\uc5f0\uc790 \ub4f1 \ud574\ub2f9 \uad00\ub828\uc790\uc758 \uc774\ub984\u00b7\uc8fc\uc18c\u00b7\uc0dd\ub144\uc6d4\uc77c\u00b7\uc138\ubc95\uc0c1 \uac70\uc8fc\uad6d\u00b7\ub0a9\uc138\uc790\ubc88\ud638 \ub4f1\uc744 \ubcf4\uace0\ud55c\ub2e4. \ud68c\uacc4\uc0ac\ub97c \ud1b5\ud574 \uc804\uc790\uc2e0\uace0\ud560 \uc218 \uc788\uc73c\uba70, \uc2e0\uace0 \ub300\uc0c1\uc774\uba74 \uc18c\ub4dd\uc774 \uc5c6\uc5b4\ub3c4 \uc81c\ucd9c\ud574\uc57c \ud55c\ub2e4.<\/p>\n
\uc0c1\ub2f4 \uc804\uc5d0\ub294 \uacc4\uc88c \uba85\uc758 \ud655\uc778\uc790\ub8cc, \uacf5\ub3d9\uba85\uc758\ub85c \ubc14\uafbc \uc11c\ub958, POA, \uc2e0\ud0c1\uc774\ub098 \uc99d\uc5ec \uad00\ub828 \uc57d\uc815, \uc5f0\uc911 \uacc4\uc88c \uba85\uc138\uc11c\uc640 \uc790\uc0b0 \ud3c9\uac00\uc790\ub8cc\ub97c \uc900\ube44\ud558\uba74 \ub3c4\uc6c0\uc774 \ub41c\ub2e4. Bare trust \uc2e0\uace0 \uc790\uccb4\uac00 \uc18c\ub4dd\uc5d0 \uc138\uae08\uc744 \ud55c \ubc88 \ub354 \ub9e4\uae30\ub294 \uac83\uc740 \uc544\ub2c8\ub2e4. \uc774\uc790\u00b7\uc784\ub300\uc18c\ub4dd\u00b7\uc591\ub3c4\uc190\uc775\uc740 \uc2e4\uc81c \uc18c\uc720\uc790\uc758 \uc138\uae08 \uc2e0\uace0\uc5d0 \ubc18\uc601\ud55c\ub2e4.<\/p>\n
\ud310\ub2e8 \uc21c\uc11c\ub294 \u201c\uba85\uc758\uc640 \uc2e4\uc81c \uc18c\uc720\uad8c\uc774 \ub2e4\ub978\uac00, \uacf5\ub3d9\uc18c\uc720\ub098 \uc8fc\ud0dd \uad00\ub828 \uc608\uc678\uac00 \uc788\ub294\uac00, \uae08\uc561 \ub4f1 \uba74\uc81c \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294\uac00\u201d\uc774\ub2e4. \uc18c\uc720\uad00\uacc4\uac00 \ubd88\ubd84\uba85\ud558\ub2e4\uba74 \uc11c\ub958\ub97c \ubc14\ud0d5\uc73c\ub85c \ud68c\uacc4\uc0ac\uc640 \ud655\uc778\ud558\uace0, \ud544\uc694\ud55c \uacbd\uc6b0 \ubcc0\ud638\uc0ac\uc5d0\uac8c \ubc95\ub960\uad00\uacc4\ub97c \ud655\uc778\ubc1b\ub294 \uac83\uc774 \uc88b\ub2e4. 4\uc6d4 \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub9ac\uc9c0 \ub9d0\uace0 3\uc6d4 \ub9d0 \uc2e0\uace0\uae30\ud55c \uc804\uc5d0 \uc900\ube44\ud574\uc57c \ud55c\ub2e4.<\/p>\n
\ubcf8 \ub0b4\uc6a9\uc740 \uc77c\ubc18\uc801\uc778 \uc138\ubb34\uc815\ubcf4 \uc81c\uacf5\uc744 \ubaa9\uc801\uc73c\ub85c \ud558\uba70, \uac1c\ubcc4 \ub0a9\uc138\uc790\uc758 \uc0c1\ud669\uc5d0 \ub530\ub77c \uc801\uc6a9\ub418\ub294 \uc2e0\uace0 \uc758\ubb34\uc640 \uc608\uc678\uac00 \ub2e4\ub97c \uc218 \uc788\uc73c\ubbc0\ub85c \uc2e4\uc81c \uc2e0\uace0 \uc2dc\uc5d0\ub294 \ucd5c\uc2e0 CRA \uaddc\uc815 \ubc0f \uc804\ubb38\uac00\uc758 \ud655\uc778\uc774 \ud544\uc694\ud558\ub2e4. (This material is general in nature and should not be relied upon to replace the requirement for specific professional advice.)<\/p>\n
<\/p>\n
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