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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” 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” 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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
\uce90\ub098\ub2e4 \ub0b4\uc5d0 \ub9ce\uc740 \ud68c\uc0ac\uc5d0\uc11c \uc9c1\uc6d0\ub4e4\uc758 \ubcf5\uc9c0 \ud5a5\uc0c1\uc744 \uc704\ud574 \ud604\uae08, \uae30\ud504\ud2b8 \uce74\ub4dc, \ub610\ub294 \ud604\ubb3c \ub4f1 \uc5ec\ub7ec \ud615\ud0dc\ub85c \uac01\uc885 \ubca0\ub124\ud54f\uc744 \uc81c\uacf5\ud558\uace0 \uc788\ub2e4. \uc9c1\uc6d0 \uc785\uc7a5\uc5d0\uc11c\ub294 \ub2f9\uc5f0\ud788 \u201c\uae08\uc735 \uce58\ub8cc\u201d\ub97c \ubc1b\uc744 \uc218 \uc788\uace0 \uc560\uc0ac\uc2ec\ub3c4 \ub192\uc77c \uc218 \uc788\ub294 \uc88b\uc740 \ud61c\ud0dd\uc774\ub2e4. \ud558\uc9c0\ub9cc \ub0b4\uac00 \ubc1b\uc740 \ubca0\ub124\ud54f\uc774 \uacbd\uc6b0\uc5d0 \ub530\ub77c \uc138\uae08\uc774 \ubd80\uacfc\ub41c\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uc54c\uace0 \uc788\ub294\uac00?<\/p>\n
\uc774 \uae00\uc5d0\uc11c\ub294 \uc9c1\uc6d0 \ubca0\ub124\ud54f \uc911 \uacbd\uc6b0\uc5d0 \ub530\ub77c \uc138\uae08 \uba74\uc81c \uae30\uc900\uc774 \ub2ec\ub77c\uc9c0\ub294 \uba87\uac00\uc9c0 \uc608\ub97c \ub4e4\uc5b4\ubcf4\uace0\uc790 \ud55c\ub2e4.\u00a0<\/strong><\/p>\n <\/strong><\/p>\n \uc120\ubb3c\u00a0<\/span><\/strong>(Gift)<\/strong><\/p>\n \ud68c\uc0ac\ub85c\ubd80\ud130 \uc81c\uacf5\ubc1b\ub294 \uc120\ubb3c\uc740 \uadf8 \uc885\ub958\uc640 \uae08\uc561, \uc81c\uacf5 \uc774\uc720\uc5d0 \ub530\ub77c \uba74\uc138\ud61c\ud0dd\uc774 \uacb0\uc815\ub41c\ub2e4. \ub9cc\uc57d \uc81c\uacf5 \ubc1b\uc740 \uc120\ubb3c\uc774 \ud604\uae08 \ub610\ub294 \ud604\uae08\uc131 \uc120\ubb3c (\uc608, \ud604\uae08\uc73c\ub85c \uc804\ud658 \uac00\ub2a5\ud55c \uae30\ud504\ud2b8 \uce74\ub4dc), $500 \ub97c \ucd08\uacfc\ud558\ub294 \ube44\ud604\uae08\uc131 \uc120\ubb3c, \ub610\ub294 \uc5c5\ubb34 \uc2e4\uc801\uacfc \uad00\ub828\ub41c \ubcf4\uc0c1\uc77c \uacbd\uc6b0\uc5d0\ub294 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ub294 Taxable benefit \uc774\ub2e4. \ud558\uc9c0\ub9cc \ub2e4\uc74c \ubca0\ub124\ud54f\uc758 \uacbd\uc6b0\ub294 \uc138\uae08 \uba74\uc81c(Non-taxable benefit) \uac00 \uac00\ub2a5\ud558\ub2e4.<\/p>\n <\/strong><\/p>\n \uc2dd\ube44\u00a0<\/span><\/strong>(Meal Expense)<\/strong><\/p>\n \uc2dd\ube44\ub294 \ub2e4\uc74c\uc758 \ubaa8\ub4e0 \uc870\uac74\uc744 \ub9cc\uc871\ud560 \ub54c, \uc138\uae08 \uba74\uc81c\uac00 \uac00\ub2a5\ud558\ub2e4.<\/p>\n <\/strong><\/p>\n \uad50\uc721<\/strong>\ube44 \ubcf4\uc870<\/strong>\u00a0<\/span>(Education assistance)<\/strong><\/p>\n \uace0\uc6a9\uc8fc\uac00 \uc9c1\uc6d0\uc758 \uad50\uc721\ube44\ub97c \ubcf4\uc870\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uad50\uc721\uc744 \ubc1b\ub294 \ub3d9\uae30\uc640 \uace0\uc6a9 \uc5f0\uad00\uc131\uc5d0 \ub530\ub77c \uc138\uae08 \uba74\uc81c \ud61c\ud0dd\uc744 \ub204\ub9b4 \uc218 \uc788\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc790\ub3d9\ucc28 \uc815\ube44\uc18c\uc5d0\uc11c \uc815\ube44\uc0ac\ub85c \uc77c\ud558\uace0 \uc788\ub294 \uc9c1\uc6d0\uc774 \uac1c\uc778 \ud765\ubbf8\uc5d0 \uc758\ud55c \ub728\uac1c\uc9c8\uc744 \ubc30\uc6b0\ub294 \uad50\uc721\ube44\ub97c \uc9c0\uc6d0\ubc1b\ub294\ub2e4\uba74, \ud574\ub2f9 \uad50\uc721\ube44\ub294 \uc138\uae08 \uba74\uc81c\uac00 \ubd88\uac00\ub2a5\ud558\ub2e4. \ub530\ub77c\uc11c, \uc138\uae08 \uba74\uc81c \ubca0\ub124\ud54f\uc744 \ubc1b\uae30 \uc704\ud574\uc11c\ub294 \ubc18\ub4dc\uc2dc \uace0\uc6a9\uacfc \uc5f0\uad00\ub41c \uae30\uc220 \uc2b5\ub4dd\uc744 \uc704\ud55c \uad50\uc721\uc774\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n \uc5c5\ubb34 \ucc28\ub7c9 \uc9c0\uc6d0\uc758 \uacbd\uc6b0, \ubca0\ub124\ud54f\uc758 \uc9c0\uae09 \ud615\ud0dc(Allowance\ub610\ub294 Reimbursement) \uc5d0 \ub530\ub77c \uc138\uae08 \uba74\uc81c \uc5ec\ubd80\uac00 \uacb0\uc815\ub41c\ub2e4. \uba3c\uc800 \ubca0\ub124\ud54f\uc744 Allowance \uc758 \ud615\ud0dc\ub85c \uc120\uc9c0\uae09\ud560 \uacbd\uc6b0, \ucc28\ub7c9 \uc6b4\ud589\uac70\ub9ac\uc5d0 \ub530\ub978 \ub2e4\uc74c\uc758 \uae08\uc561\ub9cc\ud07c\ub9cc \uc138\uae08 \uba74\uc81c \ud61c\ud0dd\uc774 \uac00\ub2a5\ud558\uba70, \ucd08\uacfc\ub41c \uae08\uc561\uc5d0 \ub300\ud574\uc11c\ub294 \uc138\uae08\uc774 \ubd80\uacfc\ub41c\ub2e4.<\/p>\n [\uc608\uc2dc]<\/strong><\/p>\n \ucc28\ub7c9 \uc720\uc9c0\ube44\ub97c Allowance \ud615\ud0dc\ub85c $10,000\uc744 \uc9c0\uae09\ubc1b\uc558\uace0, \u00a0\ucc28\ub7c9\uc744 \uc5c5\ubb34 \uc6a9\ub3c4\ub85c10,000 km \uc6b4\ud589\ud588\ub2e4\uba74, \ucc28\ub7c9 \uc9c0\uc6d0 \uae08\uc561\uc5d0 \ub300\ud55c \uc138\uae08 \ud61c\ud0dd\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n <\/p>\n \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\uc138\uae08 \uba74\uc81c \uae08\uc561\u00a0<\/span><\/strong>: $6,500<\/strong>\u00a0<\/span>= [(\ucd5c\ucd08 5,000 km x $0.68) + (\ub0a8\uc740 5,000 km x $0.62)]<\/p>\n \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\uc138\uae08 \ubd80\uacfc \uae08\uc561\u00a0<\/span><\/strong>: $3,500\u00a0<\/span><\/strong>= $10,000 (Allowance) \u2013 $6,500 (\uc138\uae08 \uba74\uc81c \uae08\uc561)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n \ub9cc\uc57d \ucc28\ub7c9 \uc9c0\uc6d0 \ube44\uc6a9\uc744 \uc0ac\uc6a9 \ud6c4 \uc9c0\uae09(Reimbursement) \ud615\ud0dc\ub85c \ubc1b\uc558\ub2e4\uba74, \uc9c0\uc6d0 \ube44\uc6a9 \uc804\ubd80 \uc138\uae08 \uba74\uc81c\uac00 \uac00\ub2a5\ud558\ub2e4.\u00a0<\/p>\n <\/strong><\/p>\n \uc5ec\ud589 \ube44\uc6a9\u00a0<\/span><\/strong>(Travel Expense)<\/strong><\/p>\n \uc5ec\ud589 \ube44\uc6a9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c\ub294 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ub294 \ubca0\ub124\ud54f\uc774\uc9c0\ub9cc, \uc9c1\ubb34 \ub610\ub294 \uc9c1\uc5c5, \uad6c\uccb4\uc801 \uc870\uac74\uc5d0 \ubd80\ud569\ud558\uba74 \uc138\uae08 \uba74\uc81c\uac00 \uac00\ub2a5\ud558\ub2e4.<\/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\uc2b5\ub2c8\ub2e4. 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\ucc28\ub7c9\u00a0<\/span><\/strong>\uc9c0\uc6d0<\/strong>\u00a0<\/span>(Automobile Benefit)<\/strong><\/p>\n\n
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