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make_equal__hover_enabled=”off” border_radii__hover=”on||||” border_radii__hover_enabled=”on||||” box_shadow_style__hover=”none” box_shadow_style__hover_enabled=”none” box_shadow_color__hover=”rgba(0,0,0,0.3)” box_shadow_color__hover_enabled=”rgba(0,0,0,0.3)” max_width__hover=”100%” max_width__hover_enabled=”100%” filter_hue_rotate__hover=”0deg” filter_hue_rotate__hover_enabled=”0deg” filter_saturate__hover=”100%” filter_saturate__hover_enabled=”100%” filter_brightness__hover=”100%” filter_brightness__hover_enabled=”100%” filter_contrast__hover=”100%” filter_contrast__hover_enabled=”100%” filter_invert__hover=”0%” filter_invert__hover_enabled=”0%” filter_sepia__hover=”0%” filter_sepia__hover_enabled=”0%” filter_opacity__hover=”100%” filter_opacity__hover_enabled=”100%” filter_blur__hover=”0px” filter_blur__hover_enabled=”0px” mix_blend_mode__hover=”normal” mix_blend_mode__hover_enabled=”normal” animation_style__hover=”none” animation_style__hover_enabled=”none” 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2017\ub144 7\uc6d41\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uace0 \uc788\ub294 \ud55c\uce74 \uae08\uc735\uc815\ubcf4 \uc790\ub3d9\uad50\ud658\uc81c\ub3c4\ub85c \uad50\ubbfc\ub4e4\uc758 \uc77c\uc0c1\uc5d0\ub3c4 \ub9ce\uc740 \uc601\ud5a5\uc774 \uc608\uc0c1\ub429\ub2c8\ub2e4. \ud2b9\ud788, \uc138\ubc95\uc0c1 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uc774\uba74\uc11c \ud55c\uad6d\uae08\uc735\uae30\uad00\uc5d0 \uacc4\uc88c\uac00 \uc788\uc744 \uacbd\uc6b0, \uc774 \uae08\uc735\uc790\uc0b0 \ubc0f \uc18c\ub4dd\uc774 \ud574\uc678\uc790\uc0b0\uc2e0\uace0(Foreign Income Verification Statement) \ubc0f \uc804\uc138\uacc4 \uc18c\ub4dd\ubcf4\uace0 \ub300\uc0c1\uc778 \uc9c0 \ubc18\ub4dc\uc2dc \uc0b4\ud3b4 \ubcfc \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ubc88 \uce7c\ub7fc\uc5d0\uc11c\ub294 CRS\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uc744 \uad50\ubbfc \uad00\ub828 \ub0b4\uc6a9\uc73c\ub85c \uc815\ub9ac\ud574\uc11c \uc54c\ub824 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/p>\n <\/span><\/p>\n \ud0c8\uc138 \ubc29\uc9c0\uc640 \uc790\uc9c4 \ub0a9\uc138 \uc720\ub3c4\ub97c \ubaa9\uc801\uc73c\ub85c \uce90\ub098\ub2e4\uc640 \ub2e4\uc218\uc758 \uad6d\uac00\uac04\uc5d0 \uccb4\uacb0\ub41c \uc81c\ub3c4\uc774\uba70, \uc774\ub97c \ud574 \uae08\uc735\uc815\ubcf4\uac00 \uccb4\uacb0 \uad6d\uac00\uac04 \uc790\ub3d9\uc73c\ub85c \uad50\ud658\ub429\ub2c8\ub2e4. \uce90\ub098\ub2e4\ub294 \ud55c\uad6d\uacfc \ub300\ubd80\ubd84\uc758 OECD\uad6d\uac00\ub97c \ud3ec\ud568\ud55c \uc57d 100\uc5ec\uac1c\uc758 \uad6d\uac00\uc640 \uc2dc\ud589\uc744 \uc57d\uc18d\ud55c \ubc14 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n <\/span><\/p>\n \uc138\ubc95 \uc0c1 \uce90\ub098\ub2e4 \ube44\uac70\uc8fc\uc790\ub85c \uce90\ub098\ub2e4 \uae08\uc735\uae30\uad00\uc5d0 \uacc4\uc88c\ub97c \uac16\uace0 \uc788\ub2e4\uba74, \uce90\ub098\ub2e4 \uae08\uc735\uae30\uad00\uc740 \uc774 \uacc4\uc88c \uc815\ubcf4\ub97c \uce90\ub098\ub2e4 \uad6d\uc138\uccad\uc5d0 \ub9e4\ub144 \ubcf4\uace0\ud558\uac8c \ub418\uace0, \uc774 \ud6c4 \uce90\ub098\ub2e4 \uad6d\uc138\uccad\uc740 \ud55c\uad6d\uad6d\uc138\uccad\uc5d0 \uc774 \uc815\ubcf4\ub97c \ub9e4\ub144 \uc81c\uacf5\ud558\uac8c \ub429\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc138\ubc95\uc0c1 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uc774\uba74\uc11c \ud55c\uad6d\uae08\uc735\uae30\uad00\uc5d0 \uacc4\uc88c\ub97c \uac16\uace0 \uc788\ub2e4\uba74, \uc774 \uacc4\uc88c\uc815\ubcf4\ub294 \ud55c\uad6d\uad6d\uc138\uccad\uc744 \ud1b5\ud574 \ub9e4\ub144 \uce90\ub098\ub2e4 \uad6d\uc138\uccad\uc5d0 \uc81c\uacf5\ub429\ub2c8\ub2e4.<\/span><\/strong><\/p>\n <\/span><\/p>\n 2017\ub144 7\uc6d41\uc77c\ubd80\ud130 \uce90\ub098\ub2e4(\ud55c\uad6d) \uae08\uc735\uae30\uad00\uc740 \uac1c\uc124\ub41c \uacc4\uc88c\uac00 \ube44\uac70\uc8fc\uc790\uc758 \uacc4\uc88c\uc778 \uc9c0 \ud655\uc778\uc744 \uc2dc\uc791\ud588\uc73c\uba70, 2018\ub144\ubd80\ud130 \ub9e4\ub144 \uc591\uad6d \uad6d\uc138\uccad\uc5d0 \ube44\uac70\uc8fc\uc790 \uacc4\uc88c \uc815\ubcf4\ub97c \ubcf4\uace0\ud558\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n <\/span><\/p>\n \uc774 \uc81c\ub3c4\uac00 \uc2dc\ud589\ub418\uc5b4, \uc740\ud589\uc740 \uc608\uae08\uc8fc\uc5d0\uac8c \uc608\uae08\uc8fc\uc758 \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790\/\ube44\uac70\uc8fc\uc790 \ud655\uc778\uc5d0 \ud544\uc694\ud55c \ubcf4\ub2e4 \uad6c\uccb4\uc801\uc778 \uc11c\ub958\ub97c \uc694\uccad\ud560 \uc218 \uc788\uc73c\uba70, \uc608\uae08\uc8fc\ub294 \uc694\uccad\ub300\ub85c \ud655\uc778\uc11c\ub958\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n <\/span><\/p>\n – \uc608\uae08\uc8fc \uc774\ub984\uacfc \uc8fc\uc18c, \ub0a9\uc138\uc790 \ubc88\ud638 (taxpayer identification numbers), \uc0dd\ub144\uc6d4\uc77c, \uacc4\uc88c\ubc88\ud638, \uc5f0\ub3c4\ub9d0 \uc608\uae08\uc794\uc561, \uc77c\ubd80 \uac70\ub798\ub0b4\uc5ed (amounts paid or credit to the account)<\/span><\/p>\n – \ube44\uac70\uc8fc\uc790\uac00 \uac70\uc8fc\uc790\uc640 \ud568\uaed8 Joint \uacc4\uc88c\ub97c \uac16\uace0 \uc788\ub294 \uacbd\uc6b0, full value \uac00 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub418\uc9c0\ub9cc, \uac70\uc8fc\uc790\uc758 \uc815\ubcf4\ub294 \ubcf4\uace0\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n <\/span><\/p>\n – \uacfc\uac70 \ub204\ub77d\/\ubbf8\uc2e0\uace0 \uc0ac\ud56d\uc744 \uc790\uc9c4\uc2e0\uace0\uc81c\ub3c4\ub97c \ud65c\uc6a9\ud558\uc5ec \ub2e4\uc2dc \ud55c\ubc88 \uc81c\ub300\ub85c \uc2e0\uace0 (valid disclosure) \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0, \uad00\ub828 \ubbf8\ub0a9\uc138\uae08\uacfc \uc774\uc790\ub294 \ub0a9\ubd80\ud574\uc57c \ud558\uc9c0\ub9cc, \uc0ac\uc548\ubcc4\ub85c \ubc8c\uae08\uacfc \ucc98\ubc8c (penalty and prosecution) \ub97c \uba74\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><\/p>\n – \ud2b9\ud788, \uacfc\uac70 \ud574\uc678\uc790\uc0b0\uc2e0\uace0 \ub204\ub77d\/\ubbf8\uc2e0\uace0\uc5d0 \ud574\ub2f9\ub420 \uacbd\uc6b0 \ubbf8\ub0a9\uc138\uae08\uacfc \uc774\uc790 \ub0a9\ubd80\uc640 \ubcc4\ub3c4\ub85c \ubc8c\uae08 (\uc5f0\uac04 \ucd5c\ub300 2500\ubd88, \uc774\uc790 \ubcc4\ub3c4) \uc774 \uc0c1\ub2f9\ud558\ubbc0\ub85c \uc790\uc9c4\uc2e0\uace0\uc81c\ub3c4\ub97c \uace0\ub824\ud574 \ubcfc \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n Q. \ubcf8\uc778\uc758 \uae08\uc735\uc815\ubcf4\uac00 \uce90\ub098\ub2e4 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub418\uc5c8\ub294 \uc9c0 \uc54c \uc218 \uc788\ub098\uc694?<\/strong><\/p>\n – \uce90\ub098\ub2e4 \uae08\uc735\uae30\uad00\uc5d0 \ube44\uac70\uc8fc\uc790 \uacc4\uc88c\ub97c \uac16\uace0 \uc788\ub294 \uacbd\uc6b0, \ubcf8\uc778\uc740 \uce90\ub098\ub2e4 \uae08\uc735\uae30\uad00\uc5d0 \uc694\uad6c\ud574\uc11c \uc790\uc2e0\uc758 \uae08\uc735\uc815\ubcf4\uac00 \uce90\ub098\ub2e4 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub418\uc5c8\ub294 \uc9c0 \ud655\uc778\uc744 \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><\/p>\n Q. \ubcf8\uc778\uc758 \uae08\uc735\uc815\ubcf4\uac00 \ud55c\uad6d \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub418\uc5c8\ub294 \uc9c0 \uc54c \uc218 \uc788\ub098\uc694?<\/strong><\/p>\n – \ud55c\uad6d \uae08\uc735\uae30\uad00\uc5d0\uc11c \ube44\uac70\uc8fc\uc790 \uacc4\uc88c\ub97c \uac1c\uc124\ud560 \ub54c \ubcf8\uc778\ud655\uc778\uc11c (Individual Tax Residency Self-Certification Form) \ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub54c \ube44\uac70\uc8fc\uc790\ub85c \uacc4\uc88c\ub97c \uac1c\uc124\ud558\uba74 \uc790\ub3d9\uc73c\ub85c \uacc4\uc88c \uc815\ubcf4\uac00 \ud55c\uad6d \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub429\ub2c8\ub2e4.<\/span><\/p>\n <\/span><\/p>\n [\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_14″ _builder_version=”4.8.2″ _module_preset=”default” custom_margin=”0px|0px|0px|0px|false|false” custom_padding=”0px|0px|0px|0px|false|false” border_color_all=”rgba(0,0,0,0)”][\/et_pb_sidebar][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Related Posts” _builder_version=”4.6.1″ custom_padding=”0px||0px||false|false” custom_width_px__hover=”1080px” custom_width_px__hover_enabled=”1080px” custom_width_percent__hover=”80%” custom_width_percent__hover_enabled=”80%” locked=”off” gutter_width__hover=”3″ gutter_width__hover_enabled=”3″ parallax_1__hover=”off” parallax_1__hover_enabled=”off” parallax_2__hover=”off” parallax_2__hover_enabled=”off” parallax_3__hover=”off” parallax_3__hover_enabled=”off” parallax_method_1__hover=”on” parallax_method_1__hover_enabled=”on” parallax_method_2__hover=”on” parallax_method_2__hover_enabled=”on” parallax_method_3__hover=”on” parallax_method_3__hover_enabled=”on” use_background_color_gradient__hover=”off” use_background_color_gradient__hover_enabled=”off” background_color_gradient_start__hover=”#2b87da” background_color_gradient_start__hover_enabled=”#2b87da” background_color_gradient_end__hover=”#29c4a9″ background_color_gradient_end__hover_enabled=”#29c4a9″ 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filter_hue_rotate__hover_enabled=”0deg” filter_saturate__hover=”100%” filter_saturate__hover_enabled=”100%” filter_brightness__hover=”100%” filter_brightness__hover_enabled=”100%” filter_contrast__hover=”100%” filter_contrast__hover_enabled=”100%” filter_invert__hover=”0%” filter_invert__hover_enabled=”0%” filter_sepia__hover=”0%” filter_sepia__hover_enabled=”0%” filter_opacity__hover=”100%” filter_opacity__hover_enabled=”100%” filter_blur__hover=”0px” filter_blur__hover_enabled=”0px” mix_blend_mode__hover=”normal” mix_blend_mode__hover_enabled=”normal” animation_style__hover=”none” animation_style__hover_enabled=”none” animation_repeat__hover=”once” animation_repeat__hover_enabled=”once” animation_direction__hover=”center” animation_direction__hover_enabled=”center” animation_duration__hover=”1000ms” animation_duration__hover_enabled=”1000ms” animation_delay__hover=”0ms” animation_delay__hover_enabled=”0ms” animation_intensity_slide__hover=”50%” animation_intensity_slide__hover_enabled=”50%” animation_intensity_zoom__hover=”50%” animation_intensity_zoom__hover_enabled=”50%” animation_intensity_flip__hover=”50%” animation_intensity_flip__hover_enabled=”50%” animation_intensity_fold__hover=”50%” animation_intensity_fold__hover_enabled=”50%” animation_intensity_roll__hover=”50%” animation_intensity_roll__hover_enabled=”50%” animation_starting_opacity__hover=”0%” animation_starting_opacity__hover_enabled=”0%” animation_speed_curve__hover=”ease-in-out” animation_speed_curve__hover_enabled=”ease-in-out” hover_transition_duration__hover=”300ms” hover_transition_duration__hover_enabled=”300ms” hover_transition_delay__hover=”0ms” hover_transition_delay__hover_enabled=”0ms” hover_transition_speed_curve__hover=”ease” hover_transition_speed_curve__hover_enabled=”ease”][et_pb_row use_custom_gutter=”on” gutter_width=”2″ make_equal=”on” _builder_version=”4.6.1″ max_width=”1280px” use_custom_width=”on” custom_width_px=”1280px” locked=”off” collapsed=”off”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.6.1″ _dynamic_attributes=”content” _module_preset=”default” text_font=”Noto Sans KR|700|||||||” text_text_color=”#333333″ text_font_size=”35px” header_font=”|700|||||||” custom_padding=”||22px||false|false” border_width_bottom=”2px”]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9jYXRlZ29yaWVzIiwic2V0dGluZ3MiOnsiYmVmb3JlIjoiXHVjZTdjXHViN2ZjIC0gIiwiYWZ0ZXIiOiIiLCJsaW5rX3RvX3Rlcm1fcGFnZSI6Im9mZiIsInNlcGFyYXRvciI6IiB8ICIsImNhdGVnb3J5X3R5cGUiOiJjYXRlZ29yeSJ9fQ==@[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” make_equal=”on” _builder_version=”4.6.1″ max_width=”1280px” custom_margin=”0px||||false|false” custom_padding=”0px||||false|false” use_custom_width=”on” custom_width_px=”1280px”][et_pb_column type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_blog posts_number=”3″ include_categories=”43″ meta_date=”Y-m-d H:m:s” show_thumbnail=”off” excerpt_length=”110″ show_author=”off” show_categories=”off” module_id=”more-list” _builder_version=”4.8.1″ _module_preset=”default” header_font_size=”20px” body_font_size=”15px” body_line_height=”1.5em” meta_font_size=”12px” meta_line_height=”1em” custom_margin=”||||false|false” custom_padding=”||||false|false”][\/et_pb_blog][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_14″ _builder_version=”4.8.2″ _module_preset=”default” custom_margin=”0px|0px|0px|0px|false|false” custom_padding=”0px|0px|0px|0px|false|false” border_color_right=”rgba(0,0,0,0)” locked=”off”][\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" 2017\ub144 7\uc6d41\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uace0 \uc788\ub294 \ud55c\uce74 \uae08\uc735\uc815\ubcf4 \uc790\ub3d9\uad50\ud658\uc81c\ub3c4\ub85c \uad50\ubbfc\ub4e4\uc758 \uc77c\uc0c1\uc5d0\ub3c4 \ub9ce\uc740 \uc601\ud5a5\uc774 \uc608\uc0c1\ub429\ub2c8\ub2e4. \ud2b9\ud788, \uc138\ubc95\uc0c1 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uc774\uba74\uc11c \ud55c\uad6d\uae08\uc735\uae30\uad00\uc5d0 \uacc4\uc88c\uac00 \uc788\uc744 \uacbd\uc6b0, \uc774 \uae08\uc735\uc790\uc0b0 \ubc0f \uc18c\ub4dd\uc774 \ud574\uc678\uc790\uc0b0\uc2e0\uace0(Foreign Income Verification Statement) \ubc0f \uc804\uc138\uacc4 \uc18c\ub4dd\ubcf4\uace0 \ub300\uc0c1\uc778 \uc9c0 \ubc18\ub4dc\uc2dc \uc0b4\ud3b4 \ubcfc \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ubc88 \uce7c\ub7fc\uc5d0\uc11c\ub294 CRS\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uc744 \uad50\ubbfc \uad00\ub828 \ub0b4\uc6a9\uc73c\ub85c \uc815\ub9ac\ud574\uc11c \uc54c\ub824 \ub4dc\ub9bd\ub2c8\ub2e4. Common Reporting Standard (CRS) \ud0c8\uc138 \ubc29\uc9c0\uc640 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[87,61,79,71,89,72,83,86,81,80,82,84,77,85,74,78,73,57,88],"class_list":["post-51069","post","type-post","status-publish","format-standard","hentry","category-jung-suk-accnt-new","tag-87","tag-61","tag-79","tag-71","tag-89","tag-72","tag-83","tag-86","tag-81","tag-80","tag-82","tag-84","tag-77","tag-85","tag-74","tag-78","tag-73","tag-57","tag-88"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/51069","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=51069"}],"version-history":[{"count":3,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/51069\/revisions"}],"predecessor-version":[{"id":51074,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/51069\/revisions\/51074"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=51069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=51069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=51069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Common Reporting Standard (CRS) <\/strong><\/h3>\n
\ud575\uc2ec\ub0b4\uc6a9<\/strong><\/h3>\n
\uc2dc\ud589\uc2dc\uae30<\/strong><\/span><\/h3>\n
\uac1c\uc778\uc774 \uce90\ub098\ub2e4 \uc740\ud589\uac70\ub798\uc2dc \ub2ec\ub77c\uc9c0\ub294 \uac83<\/strong><\/h3>\n
\uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub418\ub294 \uc815\ubcf4<\/strong><\/h3>\n
\uc790\uc9c4\uc2e0\uace0\uc81c\ub3c4(voluntary disclosures program) \ud65c\uc6a9<\/strong><\/h3>\n