{"id":3534,"date":"2020-10-30T19:56:00","date_gmt":"2020-10-31T02:56:00","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=3534"},"modified":"2021-01-19T13:34:09","modified_gmt":"2021-01-19T21:34:09","slug":"%eb%b2%95%ec%9d%b8%ec%97%90%ec%84%9c-%ed%88%ac%ec%9e%90%ea%b8%88-%eb%b0%8f-%ec%86%8c%eb%93%9d-%ed%9a%8c%ec%88%98%eb%b0%a9%eb%b2%95","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=3534","title":{"rendered":"\ubc95\uc778\uc5d0\uc11c \ud22c\uc790\uae08 \ubc0f \uc18c\ub4dd \ud68c\uc218\ubc29\ubc95"},"content":{"rendered":"

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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)” sticky_enabled=”0″]\ubc95\uc778\u00a0 Business\ub97c\u00a0\uc790\uc0b0\uc73c\ub85c\u00a0\ub9e4\uc785\ud560\u00a0\uc2dc\u00a0\ud22c\uc790\uac00\u00a0\ud544\uc694\ud569\ub2c8\ub2e4.\u00a0\ud22c\uc790\uc790\u00a0\uc785\uc7a5\uc5d0\uc120\u00a0\ubc95\uc778\uc5d0\u00a0\ud22c\uc790\ud55c\u00a0\ub3c8\uc744\u00a0\ud68c\uc218\ud560\u00a0\ud544\uc694\uc131\uc774\u00a0\uc81c\uae30\ub429\ub2c8\ub2e4.\u00a0\ub610\ud55c\u00a0\ubc95\uc778\uc5d0\uc11c\u00a0\ubc1c\uc0dd\ud55c\u00a0\uc18c\ub4dd\uc744\u00a0\uc5b4\ub5bb\uac8c\u00a0\ud68c\uc218\ud560\u00a0\uc9c0\uac00\u00a0\uad00\uac74\uc785\ub2c8\ub2e4.
\n\uc774\ubc88\uc5d0\ub294\u00a0\ud22c\uc790\uc790\u00a0(Shareholder)\uac00\u00a0\ud22c\uc790\uae08\uacfc\u00a0\uc18c\ub4dd\ubd80\ubd84\uc744\u00a0\uc5b4\ub5bb\uac8c\u00a0\ud68c\uc218\ud560\u00a0\uc218\u00a0\uc788\ub294\u00a0\uc9c0\u00a0\uadf8\u00a0\ubc29\ubc95\ub4e4\uc5d0\u00a0\ub300\ud574\u00a0\uc124\uba85\ud558\uace0\uc790\u00a0\ud569\ub2c8\ub2e4.<\/p>\n

\uc608) 2019\ub144 8\uc6d4 1\uc77c\uc5d0 \uc815\ubaa8 \uc528\uac00 \ubc95\uc778\uc778 \uc77c\uc2dd\ub2f9\uc744 \uc790\uc0b0(Asset)\uc73c\ub85c $180,000\uc5d0 \ub9e4\uc785. \uc815\ubaa8 \uc528\ub294 \uc774 \ubc95\uc778\uc758 \uc8fc\uc2dd\uc744 100% \uac00\uc9c0\uace0 \uc788\uace0 \uc790\ubcf8\uae08 (Share Capital)\uc740 $100 \ub85c \ud588\uc2b5\ub2c8\ub2e4. \uc815\ubaa8 \uc528\uac00 \ubc95\uc778\uc5d0 \ucd1d \ud22c\uc790\ud55c \uae08\uc561\uc740 $180,000\uc911 Share Capital\ub85c $100, \ub098\uba38\uc9c0\ub294 \ucc28\uc785\uae08 (\uac1c\uc778\uc8fc\uc8fc\uac00 \ud68c\uc0ac\uc5d0 \ube4c\ub824\uc900 \ub3c8), \uc989 Due to Shareholder $179,900\uc73c\ub85c \uae30\ud45c\ub429\ub2c8\ub2e4.<\/p>\n

 <\/p>\n

Balance Sheet as at Aug 1, 2019<\/p>\n\n\n\n\n\n\n\n
Asset<\/span><\/b><\/td>\nLiabilities<\/span><\/b><\/td>\n<\/tr>\n
Property, Plants and Equipment<\/span><\/td>\n180<\/span>,000<\/span><\/td>\nDue to Shareholder<\/span><\/td>\n179<\/span>,900<\/span><\/td>\n<\/tr>\n
<\/td>\n<\/td>\nShareholder\u2019s Equity<\/span><\/b><\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nShare Capital<\/span><\/td>\n100<\/span><\/td>\n<\/tr>\n
<\/td>\n180<\/span>,000<\/span><\/td>\n<\/td>\n180<\/span>,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\ubc95\uc778\uc774\u00a0\uc6b4\uc601\ud558\ub294\u00a0\uc77c\uc2dd\ub2f9\uc5d0\uc11c\u00a0\ub9e4\uc6d4\u00a0\uc21c\uc18c\ub4dd\uc774\u00a0\ud3c9\uade0\u00a0$10,000\uc774\u00a0\ub41c\ub2e4\uace0\u00a0\uc608\uc0c1\ub420\u00a0\uacbd\uc6b0,\u00a0\uc6d4\uae09,\u00a0\ud22c\uc790\uae08\u00a0\ud68c\uc218,\u00a0\ubc30\ub2f9\uae08\u00a0\uc778\ucd9c\uc5d0\u00a0\uad00\ud574\u00a0\uc124\uba85\ud558\uace0\uc790\u00a0\ud569\ub2c8\ub2e4.<\/p>\n

1. \uc6d4\uae09(Wage, Salary)\u00a0<\/strong><\/p>\n

$10,000\uc744\u00a0\uc6d4\uae09\u00a0(Salary)\uc73c\ub85c\u00a0\uac00\uc838\uac00\uba74\u00a0\ubc95\uc778\uc5d0\uc11c\u00a0$10,000\uc744\u00a0\uc804\ubd80\u00a0\uc18c\ub4dd\uae08\uc561\uc5d0\uc11c\u00a0\ube44\uc6a9\uc73c\ub85c\u00a0\uacf5\uc81c\ud560\u00a0\uc218\u00a0\uc788\uc73c\uba70\u00a0\ubc95\uc778\uc138\ub294\u00a0\uc5c6\uc2b5\ub2c8\ub2e4.\u00a0\uc6d4\uae09\uc73c\ub85c\u00a0\uac00\uc838\uac04\u00a0\uc815\ubaa8\u00a0\uc528\ub294\u00a0$10,000\uc744\u00a0\uac1c\uc778\uc18c\ub4dd\uc73c\ub85c\u00a0\ubcf4\uace0\ud558\uc5ec\u00a0\uac1c\uc778\uc18c\ub4dd\uc138\ub97c\u00a0\ub0a9\ubd80\ud558\uc5ec\uc57c\u00a0\ud569\ub2c8\ub2e4.<\/p>\n

 <\/p>\n

2. \ud22c\uc790\uae08\ud68c\uc218 (Due to Shareholder)\u00a0<\/strong><\/p>\n

\uc6d4\uae09\uc73c\ub85c\u00a0$10,000\uc744\u00a0\uac00\uc838\uac00\uc9c0\u00a0\uc54a\uace0\u00a0\ud22c\uc790\uae08\u00a0\ud68c\uc218\ub85c\u00a0\ub9e4\uc6d4\u00a0$10,000\uc744\u00a0\uc778\ucd9c\ud574\u00a0\uac08\u00a0\uacbd\uc6b0,\u00a0\uc5f0\u00a0$120,000\uc5d0\u00a0\ub300\ud574\u00a0\ubc95\uc778\uc740\u00a0\uc6d4\uae09\uc744\u00a0\uc900\u00a0\uac83\uc774\u00a0\uc544\ub2c8\ubbc0\ub85c\u00a0\ubc95\uc778\uc138\u00a0\uacb0\uc0b0\uc2dc\u00a0\ube44\uc6a9\uacf5\uc81c\uac00\u00a0\ub418\uc9c0\u00a0\uc54a\uc544\u00a0$120,000\u00a0\uc5d0\u00a0\ub300\ud55c\u00a0\ubc95\uc778\uc138\u00a0(\uc57d11%)\u00a0$13,200\uc744\u00a0\ub0a9\ubd80\ud574\uc57c\u00a0\ud569\ub2c8\ub2e4.\u00a0\ub2e4\ub9cc,\u00a0\ud68c\uc218\ud55c\u00a0$120,000\uc5d0\u00a0\ub300\ud574\u00a0\uac1c\uc778\uc18c\ub4dd\uc138\ub294\u00a0\ub0a9\ubd80\ud558\uc2e4\u00a0\uc758\ubb34\uac00\u00a0\uc5c6\uc2b5\ub2c8\ub2e4.\u00a0\ud22c\uc790\uae08,\u00a0\uc989\u00a0Due to Shareholder balance\u00a0\ud55c\ub3c4\u00a0\ub0b4\uc5d0\uc11c\u00a0\ud68c\uc218\ud55c\u00a0\ud22c\uc790\uae08\uc5d0\u00a0\ub300\ud55c\u00a0\uac1c\uc778\uc18c\ub4dd\uc138\u00a0\ubd80\ub2f4\uc740\u00a0\uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n

 <\/p>\n

3. \ubc30\ub2f9\uae08(Dividend)\u00a0<\/strong><\/p>\n

\ubc95\uc778\uc5d0\uc11c\u00a0\ubc1c\uc0dd\ud558\ub294\u00a0\ub9e4\uc6d4\u00a0\uc774\uc775\uae08\u00a0$10,000\uc911,\u00a0$5,000\uc744\u00a0\uc6d4\uae09\uc73c\ub85c\u00a0\uac00\uc838\uac00\uace0\u00a0\uc5f0\u00a0$60,000\ubc95\uc778\uc18c\ub4dd\uc5d0\u00a0\ub300\ud55c\u00a0\ubc95\uc778\uc138\ub85c\u00a0$6,600\uc744\u00a0\ub0a9\ubd80\ud558\uc2dc\uba74,\u00a0\ub098\uba38\uc9c0\u00a0$53,400\u00a0(=60,000-6,600)\ub294\u00a0\ubc95\uc778\uc5d0\u00a0\uc720\ubcf4\ub418\uc5b4\u00a0\ubc30\ub2f9,\u00a0\uc989\u00a0Dividend\ub85c\u00a0\uac00\uc838\uac00\uc2e4\u00a0\uc218\u00a0\uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uce90\ub098\ub2e4\u00a0\ubc95\uc778\uc5d0\uc11c\u00a0\ubc1b\ub294\u00a0\ubc30\ub2f9\uc740\u00a0‘Eligible’\u00a0\ubc30\ub2f9(\ub192\uc740\u00a0\uc138\uc728\uc758\u00a0\ubc95\uc778\uc138\ub97c\u00a0\ub0a9\ubd80\ud55c\u00a0\ud6c4\u00a0\ubd84\ubc30\ud558\ub294\u00a0\ubc30\ub2f9)\u00a0\uc73c\ub85c\u00a0\ubd84\ubc30\ub420\u00a0\uacbd\uc6b0\uc5d0\ub294\u00a0\uac01\u00a0\uc8fc\uc8fc\uac00\u00a0\ub0a9\ubd80\ud574\uc57c\u00a0\ud560\u00a0\uac1c\uc778\uc18c\ub4dd\uc138\uc728\uc774\u00a0Top Marginal Rate\uc778\u00a0\uacbd\uc6b0\u00a029%\u00a0\u2013\u00a043% (BC\uc8fc\uc758\u00a0\uacbd\uc6b0\u00a031.44%)\u00a0\uc815\ub3c4\uac00\u00a0\ub429\ub2c8\ub2e4.\u00a0\ud55c\ud3b8,\u00a0Dividend Tax Credit\uc758\u00a0\uc728\uc740\u00a020%\u00a0\u2013\u00a029% (BC\uc8fc\uc758\u00a0\uacbd\uc6b0\u00a027.02%)\u00a0\uc815\ub3c4\uac00\u00a0\ub429\ub2c8\ub2e4.<\/p>\n

‘Other than eligible’\u00a0\ubc30\ub2f9(\ub0ae\uc740\u00a0\uc138\uc728\uc758\u00a0\ubc95\uc778\uc138\ub97c\u00a0\ub0a9\ubd80\ud55c\u00a0\ud6c4\u00a0\ubd84\ubc30\ud558\ub294\u00a0\ubc30\ub2f9)\u00a0\uc744\u00a0\ubc1b\uac8c\u00a0\ub420\u00a0\uacbd\uc6b0\u00a0\uac70\uc8fc\ud558\ub294\u00a0\uc8fc\uc5d0\u00a0\ub530\ub77c\u00a036%\u00a0\u2013\u00a048% (BC\uc8fc\uc758\u00a0\uacbd\uc6b0\u00a044.63%)\u00a0\uc758\u00a0\uac1c\uc778\uc18c\ub4dd\uc774\u00a0\uc801\uc6a9\ub429\ub2c8\ub2e4.\u00a0Dividend Tax Credit\uc758\u00a0\uc728\uc740\u00a010%\u00a0\u2013\u00a015% (BC\uc8fc\uc758\u00a0\uacbd\uc6b0\u00a010.99%)\u00a0\uc815\ub3c4\uac00\u00a0\ub429\ub2c8\ub2e4.<\/p>\n

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\ubc95\uc778\u00a0 Business\ub97c\u00a0\uc790\uc0b0\uc73c\ub85c\u00a0\ub9e4\uc785\ud560\u00a0\uc2dc\u00a0\ud22c\uc790\uac00\u00a0\ud544\uc694\ud569\ub2c8\ub2e4.\u00a0\ud22c\uc790\uc790\u00a0\uc785\uc7a5\uc5d0\uc120\u00a0\ubc95\uc778\uc5d0\u00a0\ud22c\uc790\ud55c\u00a0\ub3c8\uc744\u00a0\ud68c\uc218\ud560\u00a0\ud544\uc694\uc131\uc774\u00a0\uc81c\uae30\ub429\ub2c8\ub2e4.\u00a0\ub610\ud55c\u00a0\ubc95\uc778\uc5d0\uc11c\u00a0\ubc1c\uc0dd\ud55c\u00a0\uc18c\ub4dd\uc744\u00a0\uc5b4\ub5bb\uac8c\u00a0\ud68c\uc218\ud560\u00a0\uc9c0\uac00\u00a0\uad00\uac74\uc785\ub2c8\ub2e4. \uc774\ubc88\uc5d0\ub294\u00a0\ud22c\uc790\uc790\u00a0(Shareholder)\uac00\u00a0\ud22c\uc790\uae08\uacfc\u00a0\uc18c\ub4dd\ubd80\ubd84\uc744\u00a0\uc5b4\ub5bb\uac8c\u00a0\ud68c\uc218\ud560\u00a0\uc218\u00a0\uc788\ub294\u00a0\uc9c0\u00a0\uadf8\u00a0\ubc29\ubc95\ub4e4\uc5d0\u00a0\ub300\ud574\u00a0\uc124\uba85\ud558\uace0\uc790\u00a0\ud569\ub2c8\ub2e4. \uc608) 2019\ub144 8\uc6d4 1\uc77c\uc5d0 \uc815\ubaa8 \uc528\uac00 \ubc95\uc778\uc778 \uc77c\uc2dd\ub2f9\uc744 \uc790\uc0b0(Asset)\uc73c\ub85c $180,000\uc5d0 \ub9e4\uc785. \uc815\ubaa8 \uc528\ub294 \uc774 \ubc95\uc778\uc758 \uc8fc\uc2dd\uc744 100% \uac00\uc9c0\uace0 \uc788\uace0 \uc790\ubcf8\uae08 (Share Capital)\uc740 $100 \ub85c \ud588\uc2b5\ub2c8\ub2e4. \uc815\ubaa8 \uc528\uac00 \ubc95\uc778\uc5d0 \ucd1d \ud22c\uc790\ud55c \uae08\uc561\uc740 $180,000\uc911 Share Capital\ub85c $100, \ub098\uba38\uc9c0\ub294 \ucc28\uc785\uae08 (\uac1c\uc778\uc8fc\uc8fc\uac00 \ud68c\uc0ac\uc5d0 \ube4c\ub824\uc900 \ub3c8), \uc989 Due to Shareholder $179,900\uc73c\ub85c \uae30\ud45c\ub429\ub2c8\ub2e4.   Balance Sheet as at […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-3534","post","type-post","status-publish","format-standard","hentry","category-jung-suk-accnt-new"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/3534","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3534"}],"version-history":[{"count":5,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/3534\/revisions"}],"predecessor-version":[{"id":4779,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/3534\/revisions\/4779"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}