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TAX IMPLICATIONS OF SEPARATION OR <\/p>\n \uacb0\ud63c \ud639\uc740 \ub3d9\uac70 \uc0dd\ud65c\uc744 \uc720\uc9c0\ud560 \uc218 \uc5c6\ub294 \uc0c1\ud669\uc774 \ubc1c\uc0dd\ud560 \uacbd\uc6b0, \ub2f9\uc0ac\uc790\uc640 \ud30c\ud2b8\ub108\ub294 \uc790\uc2e0\ub4e4\uc774 \uac70\uc8fc\ud558\ub294 \uc8fc\uc758 \ubc95\ub960\uc5d0 \ub530\ub77c \uc790\uc0b0\ubd84\ud560\uc5d0 \ub300\ud55c \uacb0\uc815\uc744 \ub0b4\ub824\uc57c \ud55c\ub2e4. Spouse \uc640 common-law\uc758 \uc815\uc758<\/strong><\/p>\n \uc790\uc0b0 \ubd84\ubc30 \uacfc\uc815\uc5d0\uc11c \uc138\uae08 \ubaa9\uc801\uc0c1 \ubc30\uc6b0\uc790 (spouse)\uc640 \uc0ac\uc2e4\ud63c \ubc30\uc6b0\uc790 (common-law)\uc758 \ubd84\ub958\uc640 \ubcc4\uac70\ub098 \uc774\ud63c\uc774 \uc644\ub8cc\ub418\uae30\uae4c\uc9c0 \ud544\uc694\ud55c \uae30\uac04\uc5d0 \ub300\ud55c \ub2f9\uc0ac\uc790\uc758 \uc774\ud574\uac00 \ud544\uc694\ud558\ub2e4.<\/p>\n \uce90\ub098\ub2e4 \uc138\ubc95\uc5d0 \ub530\ub974\uba74 \ubc30\uc6b0\uc790 (spouse)\ub294 \ubc95\uc801\uc73c\ub85c \uacb0\ud63c\ud55c \uc0ac\ub78c\uc73c\ub85c \uc815\uc758\ud558\uace0 \uc788\ub2e4. \uacb0\ud63c\uc740 \ubcc4\uac70 \uae30\uac04\uc774\ub098 \ud568\uaed8 \uac70\uc8fc\ud558\uace0 \uc788\ub294\uc9c0 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \ubc95\uc801 \uc774\ud63c\uc744 \ud1b5\ud574\uc11c\ub9cc \uc885\ub8cc\ub41c\ub2e4. \uc774\ub294 \ub2f9\uc0ac\uc790\uac00 \uc218\ub144\uac04 \ubcc4\uac70 \uc911\uc774\uace0 \uc9c0\uad6c \ubc18\ub300\ud3b8\uc5d0 \uc0b4\uace0 \uc788\ub354\ub77c\ub3c4 \ubc95\uc801 \uc774\ud63c\uc774 \uc644\ub8cc\ub418\uae30 \uc804\uae4c\uc9c0\ub294 \uc138\ubc95\uc0c1 \ub0a8\uc73c\ub85c \uac04\uc8fc\ub418\uc9c0 \uc54a\ub294\ub2e4. \uc18c\ub4dd\uc138\ub098 \uc7ac\uc0b0 \uc591\ub3c4\uac00 \uc788\ub294 \uacbd\uc6b0 \ub2f9\uc0ac\uc790\uc640 \ud30c\ud2b8\ub108\ub294 \ub0a8\uc73c\ub85c \ubcfc \uc218 \uc5c6\ub2e4.<\/p>\n \uc0ac\uc2e4\ud63c \ubc30\uc6b0\uc790\ub294 \ubc95\uc801\uc73c\ub85c \uacb0\ud63c\ud558\uc9c0 \uc54a\uc558\uc9c0\ub9cc \ubd80\ubd80 \uad00\uacc4\ub85c \uc0b4\uace0 \uc788\uace0 \ub2e4\uc74c \uc138 \uac00\uc9c0 \uacbd\uc6b0 \uc911 \uc801\uc5b4\ub3c4 \ud558\ub098\uac00 \uc801\uc6a9\ub418\ub294 \uc0ac\ub78c\uc744 \ub9d0\ud55c\ub2e4.<\/p>\n 1. \uc5f0\uc18d\ub41c 12\uac1c\uc6d4 \ub3d9\uc548 \ub3d9\uac70\ub97c \ud588\uc73c\uba70 \uadf8 \uae30\uac04 \ub3d9\uc548 \uad00\uacc4 \uc545\ud654\ub85c 90\uc77c \uc774\uc0c1\uc758 \ubcc4\uac70\uae30\uac04\uc774 \uc5c6\ub2e4. \uc0ac\uc2e4\ud63c \uad00\uacc4\uc758 \ub05d\uc740 \uacb0\ud63c\uc744 \ub05d\ub0b4\ub294 \uac83\ubcf4\ub2e4 \ub35c \ubcf5\uc7a1\ud558\ub2e4. 90\uc77c \uc774\uc0c1 \ubcc4\uac70 \uc911\uc778 \uacbd\uc6b0 \uc0ac\uc2e4\ud63c \uad00\uacc4\ub294 \uc885\ub8cc\ub41c \uac83\uc73c\ub85c \uac04\uc8fc\ub41c\ub2e4. \ud558\uc9c0\ub9cc 90\uc77c\uc774\ub77c\ub294 \uc2dc\uac04\uc801 \uc81c\ud55c\uc73c\ub85c \uc790\uc0b0 \ubd84\ud560 \uacc4\ud68d\uc774\ub098 \uc55e\uc73c\ub85c\uc758 \uc0ac\uc5c5 \uacc4\ud68d\uc5d0 \ub300\ud55c \uacb0\uc815\uc758 \uc81c\ud55c\uc774 \uc62c \uc218\ub3c4 \uc788\ub2e4. \uc790\uc0b0 \ubd84\ud560 \uc2dc \ud6a8\uc728\uc801\uc73c\ub85c \uc138\uae08\uc774 \ub9e4\uaca8\uc9c0\ub294 \ubc29\ubc95\uc774 \ub2e4\ub974\uae30 \ub54c\ubb38\uc5d0 \ubcc4\uac70\ub098 \uc774\ud63c\uc774 \uc644\ub8cc \ub418\uae30\uc804\uc5d0 \uc138\ubb34 \uc804\ubb38\uac00\uc5d0\uac8c \uc790\ubb38\uc744 \uad6c\ud558\ub294 \uac83\uc774 \ucd5c\uc120\uc774\ub2e4.<\/p>\n <\/strong><\/p>\n \ubcc4\uac70 \ud639\uc740 \uc774\ud63c \uc2dc \uace0\ub824\ud574\uc57c \ub420 \uba87 \uac00\uc9c0 \uaddc\uce59<\/strong><\/p>\n \uc0ac\uc5c5 \uc18c\uc720\uc790\uac00 \ubcc4\uac70 \ud639\uc740 \uc774\ud63c\uc744 \uc900\ube44\ud558\ub294 \uc911\uc774\uac70\ub098 \uc774\ubbf8 \uc644\ub8cc\ub410\uc744 \uc2dc \uc790\uc0b0 \ubd84\ud560 \uacc4\ud68d\uc744 \uc138\uc6b8 \ub54c \uace0\ub824\ud574\uc57c \ud558\ub294 \ubd80\ubd84\ub4e4\uc774 \uc788\ub2e4.<\/p>\n 1. Spousal rollover (\ubc30\uc6b0\uc790 \ub864\uc624\ubc84) 2. Spousal attribution rules (\ubc30\uc6b0\uc790 \uadc0\uc18d \uaddc\uce59) 3. Tax on split income (TOSI) rules (\ubd84\ud560 \uc18c\ub4dd \uaddc\uce59) 4. Capital gains exemption (\uc591\ub3c4\uc18c\ub4dd\uc138 \uba74\uc81c) Butterfly transaction (\ub098\ube44\uac70\ub798)<\/strong><\/p>\n \uc774\ud63c\uc774\ub098 \ubcc4\uac70 \uacfc\uc815\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uad00\ub9ac\ud558\ub294 \uc77c\ubc18\uc801\uc778 \ubc29\ubc95 \uc911 \ud558\ub098\ub294 butterfly transaction\uc744 \uc774\uc6a9\ud558\uc5ec \uc790\uc0b0 \ubd84\ubc30\ub97c \ud558\ub294 \uac83\uc774\ub2e4. \uc774\ub294 \uae30\ubcf8\uc801\uc73c\ub85c \ud558\ub098\uc758 \uae30\uc5c5 \uc790\uc0b0\uc744 \ub450\uac1c\uc758 \uae30\uc5c5 \uc790\uc0b0\uc73c\ub85c \ub098\ub204\ub294 \ubc29\ubc95\uc73c\ub85c \uac01 \ud30c\ud2b8\ub108\ub294 \ub098\ub258\uc5b4\uc9c4 \uae30\uc5c5\uc744 \ud55c \uac1c\uc529 \uc18c\uc720\ud558\uac8c \ub41c\ub2e4. \ud06c\uac8c 2\uac00\uc9c0 \ubc29\ubc95\uc73c\ub85c \ub098\ub204\uc5b4 \ubcfc \uc218 \uc788\ub2e4.<\/p>\n 1. The related-party butterfly (\uac00\uc871\uad00\uacc4 \ub098\ube44\uac70\ub798) 2. The divisive butterfly (\ubd84\ud560 \ub098\ube44\uac70\ub798) <\/p>\n <\/p>\n \uc704 \ub0b4\uc6a9\uc740 \uc77c\ubc18\uc801\uc778 \uc0ac\uc2e4\uc774\uba70, \ud2b9\uc815 \uc804\ubb38\uac00\uc758 \uc870\uc5b8\uc744 \ub300\uc6a9\ud574\uc11c \uc0ac\uc6a9\ub420 \uc218\ub294 \uc5c6<\/span>\uc2b5\ub2c8\ub2e4. (This material is general in nature and should not be relied upon <\/span>to replace the requirement for specific professional advice.)<\/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=”|||” global_colors_info=”{}” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_15″ _builder_version=”4.6.5″ _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)” global_colors_info=”{}”][\/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” global_colors_info=”{}” 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show_thumbnail=”off” excerpt_length=”110″ show_author=”off” show_categories=”off” show_pagination=”off” module_id=”more-list” _builder_version=”4.6.1″ _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” global_colors_info=”{}”][\/et_pb_blog][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_16″ _builder_version=”4.6.5″ _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” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" TAX IMPLICATIONS OF SEPARATION OR DIVORCE FOR A BUSINESS OWNER-MANAGER \uacb0\ud63c \ud639\uc740 \ub3d9\uac70 \uc0dd\ud65c\uc744 \uc720\uc9c0\ud560 \uc218 \uc5c6\ub294 \uc0c1\ud669\uc774 \ubc1c\uc0dd\ud560 \uacbd\uc6b0, \ub2f9\uc0ac\uc790\uc640 \ud30c\ud2b8\ub108\ub294 \uc790\uc2e0\ub4e4\uc774 \uac70\uc8fc\ud558\ub294 \uc8fc\uc758 \ubc95\ub960\uc5d0 \ub530\ub77c \uc790\uc0b0\ubd84\ud560\uc5d0 \ub300\ud55c \uacb0\uc815\uc744 \ub0b4\ub824\uc57c \ud55c\ub2e4.\ube44\uc988\ub2c8\uc2a4 \uc18c\uc720\uc790\uc758 \uac00\uc7a5 \ud070 \uc790\uc0b0\uc73c\ub85c\ub294 \uc18c\uc720\ud558\uace0 \uc788\ub294 \ube44\uc988\ub2c8\uc2a4\uc77c \uc218 \uc788\uc73c\uba70 \uc774\uc5d0 \ub300\ud55c \uc790\uc0b0 \ubd84\ubc30\uacfc\uc815\uc740 \uc55e\uc73c\ub85c\uc758 \ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601\uacfc \uac00\uce58 \ud3c9\uac00 \ubc0f \uc138\uae08\uacfc \uad00\ub828\ud558\uc5ec \ubcf5\uc7a1\ud55c […]<\/p>\n","protected":false},"author":1,"featured_media":53016,"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":[62],"tags":[87,61,79,71,89,72,83,86,81,80,82,84,77,85,74,78,73,57,93],"class_list":["post-53012","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lee-jung","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-93"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/53012","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=53012"}],"version-history":[{"count":3,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/53012\/revisions"}],"predecessor-version":[{"id":53017,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/53012\/revisions\/53017"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/media\/53016"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=53012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=53012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=53012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
<\/strong>DIVORCE FOR A BUSINESS OWNER-MANAGER<\/strong><\/p>\n
\ube44\uc988\ub2c8\uc2a4 \uc18c\uc720\uc790\uc758 \uac00\uc7a5 \ud070 \uc790\uc0b0\uc73c\ub85c\ub294 \uc18c\uc720\ud558\uace0 \uc788\ub294 \ube44\uc988\ub2c8\uc2a4\uc77c \uc218 \uc788\uc73c\uba70 \uc774\uc5d0 \ub300\ud55c \uc790\uc0b0 \ubd84\ubc30\uacfc\uc815\uc740 \uc55e\uc73c\ub85c\uc758 \ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601\uacfc \uac00\uce58 \ud3c9\uac00 \ubc0f \uc138\uae08\uacfc \uad00\ub828\ud558\uc5ec \ubcf5\uc7a1\ud55c \uacfc\uc815\uc774 \ub530\ub974\uac8c \ub41c\ub2e4. \ubcc4\uac70 \ud639\uc740 \uc774\ud63c \ud6c4\uc758 \uc0ac\uc5c5 \uacc4\ud68d\uc744 \uc9c4\ud589\ud558\uae30\uc5d0 \uc55e\uc11c \ub2f9\uc0ac\uc790\ub294 \uc790\uc2e0\uc774 \uac00\uc9c4 \uc120\ud0dd \uc0ac\ud56d\uc744 \uc2e0\uc911\ud558\uac8c \uace0\ub824\ud574\uc57c \ud55c\ub2e4.<\/p>\n
2. \ud30c\ud2b8\ub108\uac00 \ub0b4 \uc790\ub140\uc758 \ubd80\ubaa8 \uc911 \ud55c\uc0ac\ub78c\uc774\ub2e4.
3. \ub0b4 \uc790\ub140\uc5d0 \ub300\ud55c \uc591\uc721\uad8c\uacfc \ud1b5\uc81c\uad8c\uc744 \uac00\uc9c0\uace0 \uc788\uc73c\uba70 \uc790\ub140\uac00 \ud30c\ud2b8\ub108\uc758 \uc9c0\uc6d0\uc5d0 \uc758\uc874\ud558\uace0 \uc788\ub2e4.<\/p>\n
\uac00\uc871 \uad00\uacc4\uc5d0 \uc788\ub294 \uc0ac\ub78c\uacfc\uc758 \uc790\uc0b0 \uac70\ub798 \uc2dc, \uc790\uc0b0\uc5d0 \ub300\ud574 \uc2e4\uc81c\ub85c \uc9c0\ubd88\ud55c \uae08\uc561\uc5d0 \uad00\uacc4\uc5c6\uc774 \ud574\ub2f9 \uc790\uc0b0\uc740 \u2018fair market value\u2019 (\uacf5\uc815 \uc2dc\uc7a5 \uac00\uce58)\ub85c \uac70\ub798\ub41c \uac83\uc73c\ub85c \uac04\uc8fc\ub41c\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \uacf5\uc815 \uc2dc\uc7a5 \uac00\uce58 $100,000 \uc0c1\ub2f9\uc758 \uc8fc\uc2dd\uc744 \ud615\uc81c\uc5d0\uac8c $50,000\uc5d0 \ud310\ub9e4\ub97c \ud574\ub3c4 \ub2f9\uc0ac\uc790\ub294 $100,000\uc758 \uc8fc\uc2dd\uc744 \ud310\ub9e4\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub41c\ub2e4. \uadf8\ub7ec\ub098 \ubc30\uc6b0\uc790\uc5d0\uac8c\ub294 \uc774 \uaddc\uce59\uc744 \uc801\uc6a9\ud558\uc9c0 \uc54a\uc744 \uc218 \uc788\ub2e4. \ubc30\uc6b0\uc790\uc640 \uc0ac\uc2e4\ud63c \ud30c\ud2b8\ub108 \uac04\uc758 \uc790\uc0b0 \uc591\ub3c4\ub294 \uc6d0\uac00\ub85c \uc591\ub3c4 \uac00\ub2a5\ud558\uace0 \uc774\ub97c spousal rollover\ub77c\uace0 \ud55c\ub2e4. \ubc30\uc6b0\uc790\ub098 \uc0ac\uc2e4\ud63c \ud30c\ud2b8\ub108\uc758 \uad00\uacc4\uac00 \uae68\uc9c4 \ud6c4\uc5d0\ub294 \uc0c1\ud638\uac04\uc758 \ud569\uc758\uc5d0 \uc758\ud574\uc11c\ub9cc \ub864\uc624\ubc84 \ubc29\uc2dd\uc774 \uc801\uc6a9\ub41c\ub2e4. \ub9cc\uc57d \ud569\uc758\uac00 \uc774\ub8e8\uc5b4 \uc9c0\uc9c0 \uc54a\ub294\ub2e4\uba74 \ub864\uc624\ubc84 \uaddc\uce59\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c \uc591\ub3c4\uc18c\ub4dd\uc138\uac00 \ub354 \ucee4\uc9c8 \uc218 \uc788\ub2e4.<\/p>\n
\ubc30\uc6b0\uc790 \uadc0\uc18d \uaddc\uce59\uc740 \ubc30\uc6b0\uc790 \ub610\ub294 \uc0ac\uc2e4\ud63c \ubc30\uc6b0\uc790\uac00 \uacf5\uc815 \uc2dc\uc7a5 \uac00\uce58 \ubbf8\ub9cc\uc73c\ub85c \uc7ac\uc0b0\uc744 \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0 \ud574\ub2f9 \uc7ac\uc0b0\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc740 \uc591\ub3c4\uc778\uc5d0\uac8c \uacc4\uc18d \uacfc\uc138\uac00 \ub418\ub294 \uaddc\uce59\uc774\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \ub2f9\uc0ac\uc790\uac00 \ubc30\uc6b0\uc790\uc5d0\uac8c $100,000\uc758 \uc8fc\uc2dd \uc790\uc0b0\uc744 \uc120\ubb3c\ub85c \uc8fc\uc5c8\ub2e4\uba74 \ubc30\uc6b0\uc790\uac00 \ubc95\uc801\uc73c\ub85c \ubc30\ub2f9\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \uc0ac\ub78c\uc774\uace0 \ubc30\ub2f9\uae08\uc744 \ubc1b\uc558\ub354\ub77c\ub3c4 \ud574\ub2f9 \uc8fc\uc2dd\uc5d0 \ub300\ud55c \ubc30\ub2f9\uae08\uc740 \ub2f9\uc0ac\uc790\uc758 \uc138\uae08 \uc2e0\uace0\uc11c\uc5d0 \uacfc\uc138\ub41c\ub2e4. \ubc30\uc6b0\uc790 \uadc0\uc18d \uaddc\uce59\uc740 \ubcc4\uac70\ud558\uac70\ub098 \uc774\ud63c\uc774 \ud655\uc815\ub418\uba74 \uc989\uc2dc \uc885\ub8cc \ub41c\ub2e4.<\/p>\n
\ub2e4\uc18c \ubcf5\uc7a1\ud55c \uaddc\uc815\ub4e4\uc774 \uc874\uc7ac\ud558\ub294 \uaddc\uce59\uc774\ub2e4. \ubc30\ub2f9\uae08 \ubc0f \uc790\ubcf8 \uc774\ub4dd\uc744 \ud3ec\ud568\ud558\uc5ec TOSI \uaddc\uce59\uc5d0 \ub530\ub77c \uacfc\uc138\ub418\ub294 \uc18c\ub4dd\ub4e4\uc740 \uac1c\uc778\uc5d0\uac8c \uc801\uc6a9\ub418\ub294 \uc81c\uc77c \ub192\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub41c\ub2e4. \uadf8\ub7ec\ub098 \ud63c\uc778 \uad00\uacc4 \ud30c\ud0c4\uc758 \uacbd\uc6b0 \uc774\ub97c \uba74\uc81c\ud558\ub294 \uc870\ud56d\uc774 \uc788\ub2e4. \uc774\uc911 \ud558\ub098\ub294 \uacb0\ud63c\uc774\ub098 \uc0ac\uc2e4\ud63c \uad00\uacc4\uac00 \uc815\uc0c1\uc801\uc774\uc9c0 \uc54a\uc544 \ubcc4\uac70\ud558\uace0 \ub5a8\uc5b4\uc838 \uc9c0\ub0b4\uc57c \ud558\ub294\ub370 \uc544\uc9c1 \uc774\ud63c\uc744 \ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0 \uc801\uc6a9 \uac00\ub2a5\ud558\ub2e4. \uac00\ub2a5\uc131 \uc5ec\ubd80\uc5d0 \ub300\ud574\uc11c\ub294 \ucca0\uc800\ud55c \uc0ac\uc2e4\uad00\uacc4\uc640 \uc0c1\ud669 \ubd84\uc11d\uc774 \ud544\uc694\ud558\ub2e4. \uc5ec\ub7ec\uac00\uc9c0 \ubcf5\uc7a1\ud55c \uc0c1\ud669\ub4e4\uc774 \uc788\uae30 \ub54c\ubb38\uc5d0 \uad00\uacc4\uc5ec\ubd80\uc5d0 \ub300\ud55c \ubd84\uc11d\uacfc \uc870\uc0ac\ub97c \ubc14\ud0d5\uc73c\ub85c \ub2e4\ub978 TOSI \uba74\uc81c \uc870\ud56d\ub4e4\uc758 \uac00\ub2a5\uc131 \uc5ec\ubd80\ub3c4 \ud568\uaed8 \ud655\uc778\ud574\uc57c \ud558\uae30 \ub54c\ubb38\uc5d0 \uc138\uc2ec\ud55c \uacc4\ud68d\uc774 \ud544\uc694\ud558\ub2e4.<\/p>\n
\uc77c\ubc18\uc801\uc73c\ub85c \uae30\uc5c5\uc774 \ub2f9\uc0ac\uc790\uc758 \uc8fc\uc2dd\uc744 \uad6c\ub9e4\ud558\uace0 \ud574\ub2f9 \uc8fc\uc2dd\uc774 \uc591\ub3c4\uc18c\ub4dd\uc138 \uba74\uc81c \ub300\uc0c1\uc774 \ub420 \uacbd\uc6b0\uc5d0 \ubc1c\uc0dd\ud55c \uc591\ub3c4\uc18c\ub4dd\uc5d0 \ub300\ud55c \uba74\uc81c \uaddc\uce59\uc774\ub2e4. \ud558\uc9c0\ub9cc \uc8fc\uc2dd\uc744 \uc0ac\ub294 \uae30\uc5c5\uc774 \uac00\uc871\uad00\uacc4\uc5d0 \uc788\uace0 \uae08\uc561\uc774 \ub0a9\uc785\uc790\ubcf8\uae08\uc744 \ucd08\uacfc\ud560 \uacbd\uc6b0 \uadf8 \ucd08\uacfc\uae08\uc561\uc740 \ubc30\ub2f9\uae08\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\ub294\ub370 \ubc30\uc6b0\uc790\ub3c4 \uc774 \uacbd\uc6b0\uc5d0 \ud3ec\ud568\ub41c\ub2e4. \ub610\ud55c \uc774 \uaddc\uce59\uc740 \uc774\ud63c\uc774\ub098 \uc0ac\uc2e4\ud63c \uad00\uacc4\uac00 \uc885\ub8cc\ub41c \ud6c4\uc5d0\ub3c4 \uc0ac\uc2e4\uad00\uacc4\uc5d0 \ub530\ub77c \uac00\uc871\uad00\uacc4\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\ub2e4. \uc774\ub294 \uac00\uc871\uad00\uacc4\ub098 \uc0ac\uc2e4\ud63c \uad00\uacc4\uc5d0 \uc788\ub358 \uae30\uc5c5\uacfc \uae30\uc5c5\uac04\uc758 \uc790\uc0b0 \ubd84\ud560 \uce21\uba74\uc5d0\uc11c \uc138\uae08 \uc601\ud5a5\uc774 \ud06c\uac8c \uc801\uc6a9\ub420 \uc218 \uc788\ub2e4.
\uc704\uc758 \uc5b8\uae09\ub41c \uba74\uc81c \uaddc\uce59\ub4e4\uc740 \ub2f9\uc0ac\uc790\uc640 \ud30c\ud2b8\ub108 \uac04\uc758 \ubc95\uc801 \uad00\uacc4 \uc0ac\uc2e4\uacfc \uc774\ub97c \uc2e0\uccad\ud558\ub294 \uc2dc\uae30\uac00 \uc911\uc694\ud558\ub2e4.<\/p>\n
\uac00\uc871\uad00\uacc4\uc5d0\uc11c\ub9cc \uc801\uc6a9\uc774 \uac00\ub2a5\ud558\uae30 \ub54c\ubb38\uc5d0 \uc138\ubc95\uc0c1 \ubd80\ubd80 \ud639\uc740 \uc0ac\uc2e4\ud63c \uad00\uacc4\uac00 \uc885\ub8cc\ub418\uae30 \uc804\uc5d0 \uc774\ub8e8\uc5b4 \uc838\uc57c \ud55c\ub2e4. \uc774 \uc811\uadfc \ubc29\uc2dd\uc740 \ub2e4\uc18c \uc120\ud0dd\uad8c\uc758 \ud3ed\uc774 \ub113\uc740 \ud3b8\uc73c\ub85c \ub450 \uc0ac\ub78c\uc774 \ub098\ub258\uc5b4\uc9c4 \uac01\uac01\uc758 \ud68c\uc0ac\uc5d0 \uc5b4\ub5a4 \uc790\uc0b0\uc744 \ud560\ub2f9\ud560\uc9c0 \uacb0\uc815\uc744 \ud560 \uc218 \uc788\ub2e4.<\/p>\n
\uac00\uc871 \uad00\uacc4\uac00 \uc885\ub8cc\ub418\uc5c8\uc744 \ub54c \uc801\uc6a9\ud558\ub294 \ubc29\ubc95\uc73c\ub85c 1\ubc88\uc758 \ubc29\uc2dd\ubcf4\ub2e4 \ub354\uc6b1 \ubcf5\uc7a1\ud560 \uc218 \uc788\ub2e4. \ud2b9\uc815\ud55c \uaddc\uce59\ub4e4\uc744 \ub530\ub77c\uc11c \uc790\uc0b0\uc744 \ube44\ub840 \ubc30\ubd84\uc744 \ubc1b\uc544\uc57c \ud558\uae30 \ub54c\ubb38\uc5d0 \uc774\ud63c \uacfc\uc815\uc774 \uc6d0\ub9cc\ud558\uac8c \uc774\ub8e8\uc5b4 \uc9c0\uc9c0 \uc54a\uc558\uc744 \uacbd\uc6b0 \uc790\uc0b0 \ubd84\ubc30 \uacfc\uc815\uc5d0\uc11c \uc5b4\ub824\uc6c0\uc774 \uc788\uc744 \uc218 \uc788\ub2e4.
\uc0ac\uc5c5\uc744 \ubd84\ud560\ud558\ub294 \ubc29\ubc95\uc5d0\ub294 \uc5ec\ub7ec \uac00\uc9c0\uac00 \uc788\ub2e4. \uc0c1\ud638\uac04\uc5d0 \ud544\uc694\uc640 \uc694\uad6c\ub97c \ub9cc\uc871\ud558\ub294 \ucd5c\uc801\uc758 \uacb0\uacfc\ub97c \uc704\ud574\uc11c\ub294 \ubb34\uc5c7\ubcf4\ub2e4 \uc138\uc2ec\ud55c \uacc4\ud68d\uc774 \ud544\uc694\ud558\ub2e4. \ub2f9\uc0ac\uc790\uc640 \ud30c\ud2b8\ub108\uc758 \ube44\uc988\ub2c8\uc2a4\uc758 \uc774\ud574\uc640 \uc811\uadfc \ubc29\ubc95\uc5d0 \ub530\ub77c \uc774 \ud6c4 \ube44\uc988\ub2c8\uc2a4\uc758 \ubaa8\uc2b5\uc774 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uace0 \uc138\uae08\uc758 \uc601\ud5a5\uc744 \ubc1b\uc744 \uc218 \uc788\uae30 \ub54c\ubb38\uc5d0 \uc804\ubb38\uac00\uc758 \ub3c4\uc6c0\uc774 \ud544\uc694\ud558\ub2e4.<\/p>\n