{"id":54132,"date":"2021-09-27T16:15:45","date_gmt":"2021-09-27T23:15:45","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=54132"},"modified":"2021-10-13T18:07:39","modified_gmt":"2021-10-14T01:07:39","slug":"%eb%b2%95%ec%9d%b8-business-%eb%a7%a4%eb%a7%a4-%eb%b0%a9%eb%b2%95","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=54132","title":{"rendered":"\ubc95\uc778 Business \ub9e4\ub9e4 \ubc29\ubc95 <\uc790\uc0b0\/\uc8fc\uc2dd> – \ub9e4\ub3c4\uc790"},"content":{"rendered":"

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\uc774\ubc88\uc5d0\ub294<\/span>\u00a0<\/span>\ubc95\uc778<\/span>\u00a0Business<\/span>\ub97c<\/span>\u00a0<\/span>\uc790\uc0b0<\/span>(<\/span>Asset<\/span>)<\/span>\uc73c\ub85c<\/span>\u00a0<\/span>\ub9e4\ub9e4\ud560<\/span>\u00a0<\/span>\ub54c<\/span>\u00a0<\/span>\ubc1c\uc0dd\ub418\ub294<\/span>\u00a0<\/span>\ubc95\uc778\uc138\uc640<\/span>\u00a0<\/span>\uc8fc\uc2dd<\/span>(<\/span>Share<\/span>)<\/span>\uc73c\ub85c<\/span>\u00a0<\/span>\ub9e4\ub9e4\ud560<\/span>\u00a0<\/span>\ub54c<\/span>\u00a0<\/span>\ubc1c\uc0dd\ub418\ub294<\/span>\u00a0<\/span>\uacb0\uacfc\ub97c<\/span>\u00a0<\/span>\ub9e4\ub3c4\uc790<\/span>(<\/span>Vendor<\/span>)\u00a0<\/span>\uc785\uc7a5\uc5d0\uc11c<\/span>\u00a0<\/span>\uc124\uba85\ud558\uc5ec<\/span>\u00a0<\/span>\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

– “<\/span>\uc790\uc0b0<\/span>\u00a0<\/span>\ub9e4\ub3c4\uc790<\/span>\u00a0\/ Vendor’s Point of View”<\/span>\u00a0<\/span><\/p>\n

    \n
  1. <\/span>“<\/span>\uc790\uc0b0\ub9e4\ub9e4<\/span>\/<\/span>Asset Sales<\/span>“<\/span>\u00a0<\/li>\n<\/ol>\n

    <\/span><\/p>\n

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    Kim Japanese Restaurant Ltd.<\/span>\uac00<\/span>\u00a0<\/span>\ubcf4\uc720\ud558\uace0<\/span>\u00a0<\/span>\uc788\ub358<\/span>\u00a0$250,000<\/span>\uc758<\/span>\u00a0<\/span>Business<\/span>\ub97c<\/span>\u00a0$180,000<\/span>\uc758<\/span>\u00a0<\/span>\uac00\uaca9\uc5d0<\/span>\u00a0<\/span>\uc790\uc0b0<\/span>(<\/span>Asset<\/span>)<\/span>\uc73c\ub85c<\/span>\u00a0<\/span>\ub9e4\ub3c4\ud558\uc2e4<\/span>\u00a0<\/span>\uacbd\uc6b0<\/span>\u00a0<\/span>\ub9e4\ub3c4\uc2dc\uc5d0\ub294<\/span>\u00a0(<\/span>\ud68c\uacc4\uc0c1\uc758<\/span>\u00a0<\/span>\uc794\uc561\uacfc<\/span>\u00a0<\/span>\uc138\ubb34\ubcf4\uace0\uc0c1\uc758<\/span>\u00a0<\/span>\uc794\uc561\uc774<\/span>\u00a0<\/span>\uac19\ub2e4\uace0<\/span>\u00a0<\/span>\uac04\uc8fc\ud560<\/span>\u00a0<\/span>\ub54c<\/span>)\u00a0<\/span>\ub2e4\uc74c\uacfc<\/span>\u00a0<\/span>\uac19\uc740<\/span>\u00a0<\/span>\uc18c\ub4dd\uc774<\/span>\u00a0<\/span>\ubc1c\uc0dd\ud569\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/span><\/p>\n

    [\/et_pb_text][et_pb_image src=”https:\/\/canadaexpress.com\/news\/wp-content\/uploads\/2021\/09\/05-rzs04-chart02.png” title_text=”05-rzs04-chart02″ _builder_version=”4.9.11″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][et_pb_text admin_label=”Text” _builder_version=”4.9.11″ text_font=”||||||||” text_line_height=”1.8em” header_font=”||||||||” header_2_font=”Work Sans|700|||||||” header_2_font_size=”25px” header_2_line_height=”1.5em” max_width_tablet=”” max_width_phone=”” max_width_last_edited=”on|tablet” header_2_font_size_tablet=”30px” header_2_font_size_phone=”15px” header_2_font_size_last_edited=”on|desktop” locked=”off” global_colors_info=”{}” header_font_size__hover=”30px” header_font_size__hover_enabled=”30px” header_letter_spacing__hover=”0px” header_letter_spacing__hover_enabled=”0px” header_text_shadow_style__hover=”none” header_text_shadow_style__hover_enabled=”none” header_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_2_font_size__hover=”26px” header_2_font_size__hover_enabled=”26px” header_2_letter_spacing__hover=”0px” header_2_letter_spacing__hover_enabled=”0px” header_2_line_height__hover=”1em” header_2_line_height__hover_enabled=”1em” header_2_text_shadow_style__hover=”none” header_2_text_shadow_style__hover_enabled=”none” header_2_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_2_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_3_font_size__hover=”22px” header_3_font_size__hover_enabled=”22px” header_3_letter_spacing__hover=”0px” header_3_letter_spacing__hover_enabled=”0px” header_3_line_height__hover=”1em” header_3_line_height__hover_enabled=”1em” header_3_text_shadow_style__hover=”none” header_3_text_shadow_style__hover_enabled=”none” header_3_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_3_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_4_font_size__hover=”18px” header_4_font_size__hover_enabled=”18px” header_4_letter_spacing__hover=”0px” header_4_letter_spacing__hover_enabled=”0px” header_4_line_height__hover=”1em” header_4_line_height__hover_enabled=”1em” header_4_text_shadow_style__hover=”none” header_4_text_shadow_style__hover_enabled=”none” header_4_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_4_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” header_5_font_size__hover=”16px” header_5_font_size__hover_enabled=”16px” header_5_letter_spacing__hover=”0px” header_5_letter_spacing__hover_enabled=”0px” header_5_line_height__hover=”1em” header_5_line_height__hover_enabled=”1em” header_5_text_shadow_style__hover=”none” header_5_text_shadow_style__hover_enabled=”none” header_5_text_shadow_color__hover=”rgba(0,0,0,0.4)” header_5_text_shadow_color__hover_enabled=”rgba(0,0,0,0.4)” 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

    \ub530\ub77c\uc11c<\/span>,\u00a0<\/span>\ub9e4\ub9e4\uc2dc\uc810\uae4c\uc9c0<\/span>\u00a0<\/span>\ubc1c\uc0dd\ud55c<\/span>\u00a0<\/span>\uc601\uc5c5\uc18c\ub4dd<\/span>\u00a0<\/span>\uc678\uc5d0<\/span>\u00a0<\/span>\uc790\uc0b0\ub9e4\ub3c4\uc5d0<\/span>\u00a0<\/span>\ub530\ub978<\/span>\u00a0<\/span>\uc57d<\/span>\u00a0$60<\/span>,<\/span>000<\/span>\uc758<\/span>\u00a0\u00a0<\/span>\uc591\ub3c4\uc18c\ub4dd\uc744<\/span>\u00a0<\/span>\ucd94\uac00\ub85c<\/span>\u00a0<\/span>\ubcf4\uace0\ud574\uc57c<\/span>\u00a0<\/span>\ud558\uba70<\/span>,\u00a0<\/span>\uc591\ub3c4\uc18c\ub4dd\uc5d0<\/span>\u00a0<\/span>\ub300\ud55c<\/span>\u00a0<\/span>\ubc95\uc778\uc138<\/span>\u00a0<\/span>\uc57d<\/span>\u00a0$6<\/span>,<\/span>600\u00a0(2020<\/span>\ub144<\/span>\u00a0<\/span>\ubc95\uc778\uc138\uc728<\/span>\u00a011<\/span>%)<\/span>\u00a0<\/span>\ub97c<\/span>\u00a0<\/span>\ub0a9\ubd80\ud574\uc57c<\/span>\u00a0<\/span>\ud569\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

      \n
    1. <\/span>“<\/span>\uc8fc\uc2dd\ub9e4\ub9e4<\/span>\/Share Sales”<\/span><\/span><\/li>\n<\/ol>\n

      \ub9e4\ub3c4\uc790<\/span>(<\/span>Vendor<\/span>)<\/span>\ub294<\/span>\u00a0<\/span>\uc8fc\uc2dd<\/span>\u00a0<\/span>\ub9e4\uac01\uc2dc<\/span>,\u00a0<\/span>\ucc98\uc74c\uc5d0<\/span>\u00a0<\/span>\ub9e4\uc785\ud55c<\/span>\u00a0<\/span>\uc6d0\uac00\uc640<\/span>\u00a0<\/span>\ub9e4\uac01\uae08\uc561\uacfc\uc758<\/span>\u00a0<\/span>\ucc28\uc561\uc744<\/span>\u00a0<\/span>\ub9e4\uac01\ud55c<\/span>\u00a0<\/span>\ud574\uc5d0<\/span>\u00a0\u00a0<\/span>\ub9e4\ub3c4\uc790\uc758<\/span>\u00a0<\/span>\uc591\ub3c4\uc18c\ub4dd\uc73c\ub85c<\/span>\u00a0<\/span>\ubcf4\uace0\ud574\uc57c<\/span>\u00a0<\/span>\ud558\uba70<\/span>,\u00a0<\/span>\ud55c\ud3b8<\/span>,\u00a0<\/span>Kim Japanese Restaurant Ltd.<\/span>\u00a0<\/span>\uc8fc\uc2dd\uc774<\/span>\u00a0<\/span>\uc544\ub798\uc758<\/span>\u00a0<\/span>“Qualified Small Business Shares”<\/span>\uc758<\/span>\u00a0<\/span>\uc870\uac74\uc744<\/span>\u00a0<\/span>\ubaa8\ub450<\/span>\u00a0<\/span>\ucda9\uc871\uc2dc\ud0a8\ub2e4\uba74<\/span>,\u00a0<\/span>\ub9e4\ub3c4\uc790\ub294<\/span>\u00a0<\/span>\uc704<\/span>\u00a0<\/span>\uc591\ub3c4\ucc28\uc561\uc5d0<\/span>\u00a0<\/span>\ub300\ud574<\/span>\u00a0<\/span>\uac1c\uc778\uc18c\ub4dd<\/span>\u00a0<\/span>\ubcf4\uace0\uc2dc<\/span>,\u00a0<\/span>\ud3c9\uc0dd\ub3d9\uc548<\/span>\u00a0<\/span>$892<\/span>,<\/span>218<\/span>\u00a0<\/span>(2021<\/span>\ub144<\/span>\u00a0<\/span>\uae30\uc900<\/span>)<\/span>\u00a0<\/span>\ub97c<\/span>\u00a0<\/span>\ud55c\ub3c4\ub85c<\/span>,\u00a0<\/span>\uba74\uc138<\/span>\u00a0<\/span>\ud61c\ud0dd\uc744<\/span>\u00a0<\/span>\ubc1b\uc744<\/span>\u00a0<\/span>\uc218<\/span>\u00a0<\/span>\uc788\uc2b5\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

      \ucda9\uc871\uc870\uac74<\/span>\u00a0<\/span><\/p>\n

      1<\/span>)\u00a0<\/span>\uc8fc\uc2dd\uc744<\/span>\u00a0<\/span>\ub9e4\ub3c4\ud560<\/span>\u00a0<\/span>\ub2f9\uc2dc<\/span>, 90%\u00a0<\/span>\uc774\uc0c1\uc758<\/span>\u00a0<\/span>\uc790\uc0b0\uc774<\/span>\u00a0<\/span>\uce90\ub098\ub2e4\ub0b4\uc5d0\uc11c<\/span>\u00a0Active<\/span>\ud55c<\/span>\u00a0 Business<\/span>\uc5d0<\/span>\u00a0<\/span>\uc0ac\uc6a9\ub418\uc5b4\uc57c<\/span>\u00a0<\/span>\ud55c\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

      2<\/span>)<\/span>\ub9e4\ub3c4\uc790<\/span>\u00a0<\/span>\ubcf8\uc778\uc774<\/span>\u00a02<\/span>\ub144\uc774\uc0c1<\/span>\u00a0<\/span>\uc18c\uc720\ud588\uc5b4\uc57c<\/span>\u00a0<\/span>\ud55c\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

      3<\/span>)<\/span>\uc8fc\uc2dd\ub9e4\ub9e4\uc77c<\/span>\u00a0<\/span>\uc774\uc804<\/span>\u00a02<\/span>\ub144\ub3d9\uc548<\/span>\u00a0<\/span>\ud68c\uc0ac\uc758<\/span>\u00a0<\/span>\uc790\uc0b0<\/span>(Fair Market Value)<\/span>\uc758<\/span>\u00a0<\/span>50%\u00a0<\/span>\uc774\uc0c1\uc774<\/span>\u00a0<\/span>\uce90\ub098\ub2e4\uc5d0<\/span>\u00a0<\/span>\uc704\uce58\ud574<\/span>\u00a0<\/span>\uc788\uc5c8\uc73c\uba70<\/span>\u00a0“Active”\u00a0<\/span>\ud55c<\/span>\u00a0Business<\/span>\uc5d0<\/span>\u00a0<\/span>\uc0ac\uc6a9\ub418\uc5b4\uc57c<\/span>\u00a0<\/span>\ud55c\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

      \uad8c\uace0\uc0ac\ud56d<\/span>\u00a0<\/span><\/p>\n

      1<\/span>)<\/span>\ub9e4\ub3c4\uc790<\/span>\u00a0<\/span>\uc785\uc7a5\uc5d0\uc11c\ub294<\/span>\u00a0<\/span>\uc8fc\uc2dd\uc73c\ub85c<\/span>\u00a0<\/span>\ub9e4\ub9e4\ub418\ub294<\/span>\u00a0<\/span>\ud3b8\uc774<\/span>\u00a0<\/span>\ubcf4\ud3b8\uc801\uc73c\ub85c<\/span>\u00a0<\/span>\uc808\uc138<\/span>\u00a0<\/span>\ucc28\uc6d0\uc5d0\uc11c\ub294<\/span>\u00a0<\/span>\uc720\ub9ac\ud569\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

      2<\/span>)\u00a0<\/span>\ubc95\uc778\uba85\uc740<\/span>\u00a0<\/span>\ubcc0\uacbd\ub418\uc9c0<\/span>\u00a0<\/span>\uc54a\uace0<\/span>\u00a0<\/span>\ud68c\uc0ac\uc758<\/span>\u00a0<\/span>\uc8fc\uc8fc\ub9cc<\/span>\u00a0<\/span>\ubcc0\uacbd\ub418\ubbc0\ub85c<\/span>\u00a0<\/span>\ub9e4\ub3c4<\/span>\u00a0<\/span>\uc774\ud6c4\uc5d0<\/span>\u00a0<\/span>\uc138\ubb34\ubc0f<\/span>\u00a0<\/span>\ucc44\ubb34\ubb38\uc81c\uac00<\/span>\u00a0\u00a0<\/span>\ubc1c\uc0dd\ud560<\/span>\u00a0<\/span>\uc218<\/span>\u00a0<\/span>\uc788\ub294<\/span>\u00a0<\/span>\uc9c0\uc5d0<\/span>\u00a0<\/span>\ub300\ud55c<\/span>\u00a0<\/span>\ucca0\uc800\ud55c<\/span>\u00a0<\/span>\uac80\ud1a0\uac00<\/span>\u00a0<\/span>\ud544\uc694\ud569\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

      \ub2e4\uc74c<\/span>\u00a0<\/span>\ubc88\uc5d0\ub294<\/span>\u00a0<\/span>\ubc95\uc778<\/span>\u00a0Business<\/span>\ub97c<\/span>\u00a0<\/span>\uc790\uc0b0<\/span>(<\/span>Asset<\/span>)<\/span>\uc73c\ub85c<\/span>\u00a0<\/span>\ub9e4\ub9e4\ud560<\/span>\u00a0<\/span>\ub54c<\/span>\u00a0<\/span>\ubc1c\uc0dd\ub418\ub294<\/span>\u00a0<\/span>\ubc95\uc778\uc138\uc640<\/span>\u00a0<\/span>\uc8fc\uc2dd<\/span>\u00a0(<\/span>Share<\/span>)<\/span>\uc73c\ub85c<\/span>\u00a0<\/span>\ub9e4\ub9e4\ud560<\/span>\u00a0<\/span>\ub54c<\/span>\u00a0<\/span>\ubc1c\uc0dd\ub418\ub294<\/span>\u00a0<\/span>\uacb0\uacfc\ub97c<\/span>\u00a0<\/span>\ub9e4\uc218\uc790<\/span>(<\/span>Purchaser<\/span>)\u00a0<\/span>\uc785\uc7a5\uc5d0\uc11c<\/span>\u00a0<\/span>\uc124\uba85\ud574<\/span>\u00a0<\/span>\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/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_3″ _builder_version=”4.9.11″ _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=”{}” gutter_width__hover=”3″ gutter_width__hover_enabled=”3″ parallax_1__hover=”off” parallax_1__hover_enabled=”off” parallax_2__hover=”off” 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