[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” custom_margin=”||25px||false|false” custom_padding=”0px||0px||false|false” locked=”off” collapsed=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” custom_padding=”0px||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/canadaexpress.com\/news\/wp-content\/uploads\/2020\/12\/leejung.png” title_text=”leejung” url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjgzNiJ9fQ==@” show_bottom_space=”off” _builder_version=”4.16″ _dynamic_attributes=”url” _module_preset=”default” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”0px||||false|false” custom_margin_last_edited=”on|desktop” custom_css_main_element=”vertical-align: baseline;” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ use_custom_gutter=”on” gutter_width=”2″ specialty=”on” padding_1_tablet=”0px||” padding_1_last_edited=”off|desktop” admin_label=”Content” _builder_version=”4.16″ background_size=”contain” background_position=”top_center” inner_max_width=”1280px” custom_padding=”0|0px|30px|0px|false|false” use_custom_width=”on” custom_width_px=”1280px” global_colors_info=”{}” background_size__hover=”cover” background_size__hover_enabled=”cover” background_position__hover=”center” background_position__hover_enabled=”center” 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″ background_color_gradient_type__hover=”linear” background_color_gradient_type__hover_enabled=”linear” background_color_gradient_direction__hover=”180deg” background_color_gradient_direction__hover_enabled=”180deg” background_color_gradient_direction_radial__hover=”center” background_color_gradient_direction_radial__hover_enabled=”center” background_color_gradient_start_position__hover=”0%” background_color_gradient_start_position__hover_enabled=”0%” background_color_gradient_end_position__hover=”100%” background_color_gradient_end_position__hover_enabled=”100%” background_color_gradient_overlays_image__hover=”off” background_color_gradient_overlays_image__hover_enabled=”off” parallax__hover=”off” parallax__hover_enabled=”off” parallax_method__hover=”on” parallax_method__hover_enabled=”on” background_repeat__hover=”no-repeat” background_repeat__hover_enabled=”no-repeat” background_blend__hover=”normal” background_blend__hover_enabled=”normal” allow_player_pause__hover=”off” allow_player_pause__hover_enabled=”off” background_video_pause_outside_viewport__hover=”on” background_video_pause_outside_viewport__hover_enabled=”on” background_color_gradient_stops__hover=”#2b87da 0%|#29c4a9 100%”][et_pb_column type=”3_4″ specialty_columns=”3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” padding_tablet__hover=”0px||” padding_last_edited__hover=”off|desktop” parallax__hover=”off” parallax_method__hover=”on” padding_tablet=”0px||” padding_last_edited=”off|desktop” custom_padding__hover=”|||”][et_pb_row_inner _builder_version=”4.16″ custom_padding=”0px||||false|false” locked=”off” global_colors_info=”{}” 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_4__hover=”off” parallax_4__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” parallax_method_4__hover=”on” parallax_method_4__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″ background_color_gradient_type__hover=”linear” background_color_gradient_type__hover_enabled=”linear” background_color_gradient_direction__hover=”180deg” background_color_gradient_direction__hover_enabled=”180deg” background_color_gradient_direction_radial__hover=”center” background_color_gradient_direction_radial__hover_enabled=”center” background_color_gradient_start_position__hover=”0%” background_color_gradient_start_position__hover_enabled=”0%” background_color_gradient_end_position__hover=”100%” background_color_gradient_end_position__hover_enabled=”100%” background_color_gradient_overlays_image__hover=”off” background_color_gradient_overlays_image__hover_enabled=”off” parallax__hover=”off” parallax__hover_enabled=”off” parallax_method__hover=”on” parallax_method__hover_enabled=”on” background_size__hover=”cover” background_size__hover_enabled=”cover” background_position__hover=”center” background_position__hover_enabled=”center” background_repeat__hover=”no-repeat” background_repeat__hover_enabled=”no-repeat” background_blend__hover=”normal” background_blend__hover_enabled=”normal” allow_player_pause__hover=”off” allow_player_pause__hover_enabled=”off” background_video_pause_outside_viewport__hover=”on” background_video_pause_outside_viewport__hover_enabled=”on” use_custom_gutter__hover=”off” use_custom_gutter__hover_enabled=”off” gutter_width__hover=”3″ gutter_width__hover_enabled=”3″ make_equal__hover=”off” 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” 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” background_color_gradient_stops__hover=”#2b87da 0%|#29c4a9 100%”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” parallax__hover=”off” parallax__hover_enabled=”off” parallax_method__hover=”on” parallax_method__hover_enabled=”on” custom_padding__hover=”|||”][et_pb_text admin_label=”Text” _builder_version=”4.16″ text_font=”||||||||” text_line_height=”2em” 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
\uc9d1\uc744 \uc0ac\uc11c \uc0ac\ub294 \uc77c\uc740 \ub2e8\uc21c\ud788 \ubd80\ub3d9\uc0b0\uc758 \uc18c\uc720 \uc774\uc0c1\uc774\ub2e4. \ud2b9\ud788, \uc8fc\uac70\uc6a9 \uc8fc\ud0dd\uc744 \uc784\ub300\ub098 \uc0ac\uc5c5 \ubaa9\uc801\uc73c\ub85c \uc804\ud658\ud558\uac70\ub098 \ubc18\ub300\ub85c \uc784\ub300\uc6a9 \ub610\ub294 \uc0ac\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0\uc744 \uc8fc\uac70\uc6a9\uc73c\ub85c \ubcc0\uacbd\ud560 \uacbd\uc6b0, \u2018\uc6a9\ub3c4 \ubcc0\uacbd(Change in Use)\u2019\uc774\ub77c\ub294 \uac1c\ub150\uc774 \uc138\ubc95\uc0c1 \uc911\uc694\ud55c \uc774\uc288\ub85c \ub5a0\uc624\ub978\ub2e4.<\/p>\n
\uce90\ub098\ub2e4 \uad6d\uc138\uccad(CRA)\uc740 \uc8fc\ud0dd\uc758 \uc6a9\ub3c4\uac00 \ubcc0\uacbd\ub420 \ub54c, \uc2e4\uc81c\ub85c \ud314\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \ud574\ub2f9 \uc2dc\uc810\uc758 \uacf5\uc815\uc2dc\uc7a5\uac00\uce58(FMV)\ub97c \uae30\uc900\uc73c\ub85c \uc8fc\ud0dd\uc744 \ud314\uace0 \ub2e4\uc2dc \uc0b0 \uac83\uc73c\ub85c \uac04\uc8fc(deemed disposition and reacquisition)\ud55c\ub2e4. \uc774\ub85c \uc778\ud574 \uc790\ubcf8\uc774\ub4dd(Capital Gain)\uc774\ub098 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc73c\uba70, \ud574\ub2f9 \uc5f0\ub3c4\uc5d0 \uc774\ub97c \ubcf4\uace0\ud574\uc57c \ud560 \uc218\ub3c4 \uc788\ub2e4.<\/p>\n
<\/strong><\/p>\n \uc5b4\ub5a4 \uc0c1\ud669\uc5d0\uc11c \uc6a9\ub3c4 \ubcc0\uacbd\uc774 \ubc1c\uc0dd\ud558\ub098?<\/strong><\/p>\n – \uc8fc\uac70\uc6a9 \uc8fc\ud0dd\uc758 \uc804\uccb4 \ub610\ub294 \uc77c\ubd80\ub97c \uc784\ub300\/\uc0ac\uc5c5\uc6a9\uc73c\ub85c \uc804\ud658\ud55c \uacbd\uc6b0 <\/strong><\/p>\n \uc608\uc678 \uc0c1\ud669 \u2013 \uc6a9\ub3c4\uc804\ud658 \uc2dc \uc120\ud0dd\uad8c(Election)\uc758 \ud65c\uc6a9<\/strong><\/p>\n CRA\ub294 \uc77c\ubd80 \ud2b9\uc218\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc774 \ucd94\uc815 \uc591\ub3c4 \uaddc\uce59\uc744 \uc801\uc6a9\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc120\ud0dd(election) \ud560 \uc218 \uc788\ub294 \uc81c\ub3c4\ub97c \ub450\uace0 \uc788\ub2e4.<\/p>\n 1. \uc8fc\uac70\uc6a9 \uc8fc\ud0dd\uc744 \uc784\ub300\/\uc0ac\uc5c5\uc6a9\uc73c\ub85c \uc804\ud658\ud558\ub294 \uacbd\uc6b0<\/p>\n \uc8fc\uac70\uc6a9 \uc8fc\ud0dd\uc744 \uc784\ub300 \uc218\uc775 \ubaa9\uc801 \ub4f1\uc73c\ub85c \uc804\ud658\ud560 \uacbd\uc6b0, \uc138\ubb34\uc0c1 \uc790\uc0b0 \ub9e4\uac01\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc120\ud0dd\ud560 \uc218 \uc788\ub2e4. \uc774\ub97c \ud1b5\ud574 \uadf8 \uc989\uc2dc \uc790\ubcf8\uc774\ub4dd\uc744 \ubcf4\uace0\ud560 \ud544\uc694\ub294 \uc5c6\uc9c0\ub9cc, \ub300\uc2e0 \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \uc81c\uc57d\uc774 \ub530\ub978\ub2e4:<\/p>\n \ud574\ub2f9 \uc8fc\ud0dd\uc5d0 \ub300\ud574 \uac10\uac00\uc0c1\uac01\ube44(CCA)\ub97c \uccad\uad6c\ud560 \uc218 \uc5c6\ub2e4. \ub2e8, \uc544\ub798 \uc694\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud574\uc57c \ud568:<\/p>\n \uadf8 \uae30\uac04 \ub3d9\uc548 \ub2e4\ub978 \uc5b4\ub5a4 \ubd80\ub3d9\uc0b0\ub3c4 \uc8fc\uac70\uc6a9\uc73c\ub85c \uc9c0\uc815\ud558\uc9c0 \uc54a\uc744 \uac83 \uc120\ud0dd \ubc29\ubc95: \uc8fc\ud0dd\uc758 \uc815\ubcf4\uc640 \ud568\uaed8 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc5d0 \ucca8\ubd80\ud55c \uc11c\uc2e0(letter)\uc744 \ud1b5\ud574 \u201c\uc18c\ub4dd\uc138\ubc95 45(2)\uc870\ud56d\uc744 \uc801\uc6a9\ud558\uace0 \uc2f6\ub2e4\u201d\uace0 \uba85\uc2dc\ud574\uc57c \ud55c\ub2e4.<\/p>\n 2. \uc784\ub300\/\uc0ac\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0\uc744 \uc8fc\uac70\uc6a9\uc73c\ub85c \uc804\ud658\ud558\ub294 \uacbd\uc6b0<\/p>\n \uc774 \uacbd\uc6b0\uc5d0\ub3c4, \uc790\uc0b0\uc744 \uc2e4\uc81c\ub85c \ub9e4\uac01\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \ucd94\uc815 \uc591\ub3c4 \uaddc\uce59\uc774 \uc801\uc6a9\ub418\uc9c0\ub9cc, \ub2e4\uc74c\uacfc \uac19\uc740 \uc120\ud0dd\uc744 \ud1b5\ud574 \ub9e4\uac01 \uc2dc\uc810\uae4c\uc9c0 \uc790\ubcf8\uc774\ub4dd \ubcf4\uace0\ub97c \uc5f0\uae30\ud560 \uc218 \uc788\ub2e4.<\/p>\n \ud558\uc9c0\ub9cc, 1985\ub144 \uc774\uc804 \ub610\ub294 \uc804\ud658 \uc774\uc804\uc5d0 \uac10\uac00\uc0c1\uac01(CCA)\uc744 \uccad\uad6c\ud55c \uc774\ub825\uc774 \uc788\ub2e4\uba74 \uc774 \uc120\ud0dd\uc740 \ubd88\uac00\ud558\uba70, \uc774\uc804\uc5d0 \uccad\uad6c\ud55c CCA\ub294 \u2018\ud68c\uc218(recapture)\u2019\ub418\uc5b4 \ud574\ub2f9 \uc5f0\ub3c4 \uc18c\ub4dd\uc73c\ub85c \ud3ec\ud568\ub41c\ub2e4.<\/p>\n \uc774 \uc120\ud0dd\uc744 \ud1b5\ud574, \uc2e4\uc81c\ub85c \uac70\uc8fc\ub97c \uc2dc\uc791\ud558\uae30 \uc804\uae4c\uc9c0\ub3c4 \ucd5c\ub300 4\ub144\uac04 \uc8fc\ud0dd\uc744 \uc8fc\uac70\uc6a9 \uc8fc\ud0dd\uc73c\ub85c \uc9c0\uc815\ud560 \uc218 \uc788\ub2e4.<\/p>\n \uc120\ud0dd \ubc29\ubc95: \uc774 \uc5ed\uc2dc \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc5d0 \ucca8\ubd80\ud55c \uc11c\uc2e0\uc744 \ud1b5\ud574, \u201c\uc18c\ub4dd\uc138\ubc95 45(3)\uc870\ud56d\uc744 \uc801\uc6a9\ud558\uace0 \uc2f6\ub2e4\u201d\uace0 \uba85\uc2dc\ud574\uc57c \ud558\uba70, \uc81c\ucd9c \uae30\ud55c\uc740 \ub2e4\uc74c \uc911 \ub354 \ube60\ub978 \ub0a0\uc9dc\uae4c\uc9c0\ub2e4:<\/p>\n CRA\uac00 \uc694\uccad\ud55c \ub0a0\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc744 \uc2e4\uc81c \ub9e4\uac01\ud55c \ud574\uc758 \uc138\uae08\uc2e0\uace0 \uae30\ud55c \uacfc\uac70\uc5d0\ub294 \uc8fc\ud0dd\uc758 \uc77c\ubd80\ub97c \uc784\ub300\ub098 \uc0ac\uc5c5\uc6a9\uc73c\ub85c \uc804\ud658\ud558\ub294 \uacbd\uc6b0, \uadf8 \ubd80\ubd84\uc5d0 \ub300\ud574 \uc790\ub3d9\uc73c\ub85c \u2018\ucd94\uc815 \uc591\ub3c4(deemed disposition)\u2019\uac00 \ubc1c\uc0dd\ud55c\ub2e4\uace0 \uac04\uc8fc\ub418\uc5c8\uace0, \ub0a9\uc138\uc790\ub294 \uc774\ub97c \ud53c\ud560 \uc218 \uc788\ub294 \uc120\ud0dd\uad8c\uc774 \uc5c6\uc5c8\ub2e4. \ud558\uc9c0\ub9cc 2019\ub144 3\uc6d4 19\uc77c \uc774\ud6c4\ubd80\ud130\ub294, \uc77c\uc815 \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 \uc774 \ucd94\uc815 \uc591\ub3c4\ub97c \ud53c\ud560 \uc218 \uc788\ub294 \uc120\ud0dd\uad8c(election)\uc774 \uc0dd\uacbc\ub2e4.<\/p>\n <\/strong><\/p>\n \uc5b4\ub5a4 \uacbd\uc6b0\uc5d0 \ucd94\uc815 \uc591\ub3c4\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294\uac00?<\/strong><\/p>\n \uc8fc\ud0dd\uc758 \uc77c\ubd80\ub97c \uc784\ub300\ub098 \uc0ac\uc5c5\uc6a9\uc73c\ub85c \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0\ub77c\ub3c4, \ub2e4\uc74c \uc138 \uac00\uc9c0 \uc870\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud558\uba74 CRA(\uce90\ub098\ub2e4 \uad6d\uc138\uccad)\ub294 \ud574\ub2f9 \ubd80\ubd84\uc758 \uc6a9\ub3c4 \ubcc0\uacbd\uc774 \uc5c6\uc5c8\ub358 \uac83\uc73c\ub85c \uac04\uc8fc\ud55c\ub2e4:<\/p>\n – \uc784\ub300 \ub610\ub294 \uc0ac\uc5c5\uc6a9 \uc0ac\uc6a9 \ube44\uc911\uc774 \uc804\uccb4 \uac70\uc8fc \uc6a9\ub3c4\uc5d0 \ube44\ud574 \uc0c1\ub300\uc801\uc73c\ub85c \uc801\uc744 \uac83 <\/strong><\/p>\n \uc120\ud0dd\uad8c(Election)\uc740 \uc5b4\ub5bb\uac8c \ud65c\uc6a9\ud558\ub098?<\/strong><\/p>\n \uc6a9\ub3c4 \ubcc0\uacbd\uc774 \uc788\uc5c8\ub358 \ud574\uc5d0, T2091(IND) \uc591\uc2dd(\uc8fc\ud0dd\uc744 \uc8fc\uac70\uc6a9\uc73c\ub85c \uc9c0\uc815\ud558\ub294 \uc591\uc2dd)\uacfc Schedule 3 (\uc591\ub3c4\uc18c\ub4dd \ubcf4\uace0\uc11c)\ub97c \uc791\uc131\ud574 CRA\uc5d0 \uc81c\ucd9c\ud568\uc73c\ub85c\uc368, \uc8fc\ud0dd\uc758 \ud574\ub2f9 \ubd80\ubd84\uc5d0 \ub300\ud574 \uc8fc\uac70\uc6a9 \uc8fc\ud0dd\uc73c\ub85c \uacc4\uc18d \uac04\uc8fc\ubc1b\uc744 \uc218 \uc788\ub2e4. \ub2e4\ub9cc, \uc774 \uc120\ud0dd\uc740 \uc870\uac74\uc5d0 \ub530\ub77c \uc81c\ud55c\ub418\ubbc0\ub85c \uc8fc\uc758\uac00 \ud544\uc694\ud558\ub2e4.<\/p>\n <\/strong><\/p>\n \ud5a5\ud6c4 \ub9e4\uac01 \uc2dc \uc5b4\ub5bb\uac8c \uc138\uae08\uc744 \ubcf4\uace0\ud574\uc57c \ud558\ub098?<\/strong><\/p>\n \uc8fc\ud0dd \uc804\uccb4\ub97c \ub9e4\uac01\ud560 \uacbd\uc6b0, \uc544\ub798 \uc0ac\ud56d\uc744 \uc774\ud589\ud574\uc57c \ud55c\ub2e4:<\/p>\n \ub9e4\ub9e4\uac00\ub97c \uc8fc\uac70\uc6a9\uacfc \uc784\ub300\/\uc0ac\uc5c5\uc6a9 \ubd80\ubd84\uc73c\ub85c \ub098\ub204\uc5b4\uc57c \ud558\uba70, \ud569\ub9ac\uc801\uc778 \uae30\uc900(\uc608: \uba74\uc801 \ub610\ub294 \ubc29 \uc218 \uae30\uc900)\uc5d0 \ub530\ub77c \ube44\uc728\uc744 \uc815\ud55c\ub2e4. \uc8fc\ud0dd\uc758 \uc6a9\ub3c4 \ubcc0\uacbd\uc740 \ub2e8\uc21c\ud788 \uc0dd\ud65c\uc758 \ubcc0\ud654\uc9c0\ub9cc, \uc138\ubc95\uc0c1\uc73c\ub85c\ub294 \ubcf5\uc7a1\ud558\uace0 \uc2e0\uc911\ud55c \ud310\ub2e8\uc774 \uc694\uad6c\ub418\ub294 \u2018\uc591\ub3c4 \uc0ac\uac74\u2019\uc774 \ub420 \uc218 \uc788\ub2e4. \ud2b9\ud788 \u2018\uc120\ud0dd\uad8c\u2019\uc744 \ud65c\uc6a9\ud574 \ubd88\ud544\uc694\ud55c \uc138\uae08 \ubcf4\uace0\ub97c \uc720\uc608\ud558\uac70\ub098, \uc8fc\uac70\uc6a9 \uc8fc\ud0dd\uc73c\ub85c\uc11c\uc758 \ud61c\ud0dd\uc744 \uc720\uc9c0\ud560 \uc218 \uc788\ub294 \uae30\ud68c\ub97c \ub193\uce58\uc9c0 \uc54a\ub3c4\ub85d \uaf3c\uaf3c\ud558\uac8c \uad00\ub9ac\ud574\uc57c \ud55c\ub2e4. \uc120\ud0dd\uad8c\uc744 \ud589\uc0ac\ud558\ub294 \ub370\ub294 \ubc18\ub4dc\uc2dc \uc815\ud574\uc9c4 \uc694\uac74\uacfc \uc11c\ub958 \uc81c\ucd9c\uc774 \ud544\uc694\ud558\ubbc0\ub85c, \uacbd\ud5d8 \uc788\ub294 \uc138\ubb34 \uc804\ubb38\uac00\uc758 \ub3c4\uc6c0\uc744 \ubc1b\ub294 \uac83\uc774 \ud604\uba85\ud558\ub2e4.<\/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\uc2b5\ub2c8\ub2e4. (This material is general in nature and should not be relied upon to replace the requirement for specific professional advice.)<\/em><\/p>\n [\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ 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=”4.16″ _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=”4.16″ 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” 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″ background_color_gradient_type__hover=”linear” background_color_gradient_type__hover_enabled=”linear” background_color_gradient_direction__hover=”180deg” background_color_gradient_direction__hover_enabled=”180deg” background_color_gradient_direction_radial__hover=”center” background_color_gradient_direction_radial__hover_enabled=”center” background_color_gradient_start_position__hover=”0%” background_color_gradient_start_position__hover_enabled=”0%” background_color_gradient_end_position__hover=”100%” background_color_gradient_end_position__hover_enabled=”100%” background_color_gradient_overlays_image__hover=”off” background_color_gradient_overlays_image__hover_enabled=”off” parallax__hover=”off” parallax__hover_enabled=”off” parallax_method__hover=”on” parallax_method__hover_enabled=”on” background_size__hover=”cover” background_size__hover_enabled=”cover” background_position__hover=”center” background_position__hover_enabled=”center” background_repeat__hover=”no-repeat” background_repeat__hover_enabled=”no-repeat” background_blend__hover=”normal” background_blend__hover_enabled=”normal” allow_player_pause__hover=”off” allow_player_pause__hover_enabled=”off” background_video_pause_outside_viewport__hover=”on” background_video_pause_outside_viewport__hover_enabled=”on” inner_shadow__hover=”off” inner_shadow__hover_enabled=”off” make_fullwidth__hover=”off” make_fullwidth__hover_enabled=”off” use_custom_width__hover=”off” use_custom_width__hover_enabled=”off” width_unit__hover=”on” width_unit__hover_enabled=”on” make_equal__hover=”off” make_equal__hover_enabled=”off” use_custom_gutter__hover=”off” use_custom_gutter__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” 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” background_color_gradient_stops__hover=”#2b87da 0%|#29c4a9 100%”][et_pb_row use_custom_gutter=”on” gutter_width=”2″ make_equal=”on” _builder_version=”4.16″ max_width=”1280px” use_custom_width=”on” custom_width_px=”1280px” locked=”off” collapsed=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ _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” global_colors_info=”{}”]@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=”4.16″ max_width=”1280px” custom_margin=”0px||||false|false” custom_padding=”0px||||false|false” use_custom_width=”on” custom_width_px=”1280px” global_colors_info=”{}”][et_pb_column type=”2_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blog posts_number=”3″ include_categories=”current” meta_date=”Y-m-d H:m:s” show_thumbnail=”off” excerpt_length=”110″ show_author=”off” show_categories=”off” show_pagination=”off” module_id=”more-list” _builder_version=”4.16″ _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=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_16″ _builder_version=”4.16″ _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":" \uc9d1\uc744 \uc0ac\uc11c \uc0ac\ub294 \uc77c\uc740 \ub2e8\uc21c\ud788 \ubd80\ub3d9\uc0b0\uc758 \uc18c\uc720 \uc774\uc0c1\uc774\ub2e4. \ud2b9\ud788, \uc8fc\uac70\uc6a9 \uc8fc\ud0dd\uc744 \uc784\ub300\ub098 \uc0ac\uc5c5 \ubaa9\uc801\uc73c\ub85c \uc804\ud658\ud558\uac70\ub098 \ubc18\ub300\ub85c \uc784\ub300\uc6a9 \ub610\ub294 \uc0ac\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0\uc744 \uc8fc\uac70\uc6a9\uc73c\ub85c \ubcc0\uacbd\ud560 \uacbd\uc6b0, \u2018\uc6a9\ub3c4 \ubcc0\uacbd(Change in Use)\u2019\uc774\ub77c\ub294 \uac1c\ub150\uc774 \uc138\ubc95\uc0c1 \uc911\uc694\ud55c \uc774\uc288\ub85c \ub5a0\uc624\ub978\ub2e4. \uce90\ub098\ub2e4 \uad6d\uc138\uccad(CRA)\uc740 \uc8fc\ud0dd\uc758 \uc6a9\ub3c4\uac00 \ubcc0\uacbd\ub420 \ub54c, \uc2e4\uc81c\ub85c \ud314\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \ud574\ub2f9 \uc2dc\uc810\uc758 \uacf5\uc815\uc2dc\uc7a5\uac00\uce58(FMV)\ub97c \uae30\uc900\uc73c\ub85c \uc8fc\ud0dd\uc744 \ud314\uace0 \ub2e4\uc2dc \uc0b0 \uac83\uc73c\ub85c \uac04\uc8fc(deemed disposition and reacquisition)\ud55c\ub2e4. \uc774\ub85c […]<\/p>\n","protected":false},"author":7,"featured_media":65283,"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":[99],"class_list":["post-84254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lee-jung","tag-news_letter"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/84254","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=84254"}],"version-history":[{"count":3,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/84254\/revisions"}],"predecessor-version":[{"id":84259,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/84254\/revisions\/84259"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/media\/65283"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=84254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=84254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=84254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
– \uc784\ub300\/\uc0ac\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0\uc744 \uc8fc\uac70\uc6a9\uc73c\ub85c \uc804\ud658\ud55c \uacbd\uc6b0
\uc774 \uacbd\uc6b0, \uacfc\uac70\uc5d0 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\uc744 \uc8fc\uac70\uc6a9\uc73c\ub85c \uc0ac\uc6a9\ud55c \uae30\uac04\uc5d0 \ub300\ud55c \uc774\uc775\uc740 \uacfc\uc138\ub418\uc9c0 \uc54a\uc9c0\ub9cc, \uc774\ud6c4 \uc8fc\uac70\uc6a9\uc774 \uc544\ub2cc \uae30\uac04\uc5d0 \ud574\ub2f9\ud558\ub294 \uc790\ubcf8\uc774\ub4dd\uc740 \uacfc\uc138 \ub300\uc0c1\uc774 \ub41c\ub2e4.<\/p>\n
\uc21c\uc218\uc775(\uc218\uc785 \u2013 \ube44\uc6a9)\uc740 \ubc18\ub4dc\uc2dc \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4.
\uc774 \uc120\ud0dd\uc744 \ud558\ub294 \ub3d9\uc548, \ucd5c\ub300 4\ub144\uac04 \uc8fc\ud0dd\uc744 \uac70\uc8fc\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc8fc\uac70\uc6a9 \uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\ub2e4.<\/p>\n
\uce90\ub098\ub2e4\uc758 \uac70\uc8fc\uc790\uc774\uac70\ub098 \uac04\uc8fc \uac70\uc8fc\uc790\uc77c \uac83
\ub610\ud55c, \uc9c1\uc7a5 \uc774\ub3d9 \ub4f1\uc73c\ub85c \uc778\ud574 \uc8fc\uac70\uc9c0\ub97c \uc62e\uae34 \uacbd\uc6b0, \ucd94\uac00 \uc694\uac74\uc744 \ub9cc\uc871\ud55c\ub2e4\uba74 \uc774 4\ub144 \uc81c\ud55c\uc744 \ubb34\uae30\ud55c \uc5f0\uc7a5\ud560 \uc218 \uc788\ub2e4.<\/p>\n
3. \uc8fc\ud0dd \uc77c\ubd80\ub97c \uc784\ub300\ub098 \uc0ac\uc5c5\uc6a9\uc73c\ub85c \uc804\ud658\ud560 \uacbd\uc6b0 \u2013 2019\ub144 3\uc6d4 19\uc77c \uc774\ud6c4 \ubc14\ub010 \uaddc\uc815<\/p>\n
– \uac74\ubb3c \uad6c\uc870\uc5d0 \ubcc0\uacbd\uc744 \uac00\ud558\uc9c0 \uc54a\uc744 \uac83
(\uc608: \ubcbd\uc744 \ud5c8\ubb3c\uac70\ub098 \ucd9c\uc785\uad6c\ub97c \ub530\ub85c \ub9cc\ub4dc\ub294 \ub4f1\uc758 \uac1c\uc870 \uae08\uc9c0)
– \ud574\ub2f9 \ubd80\ubd84\uc5d0 \ub300\ud574 \uac10\uac00\uc0c1\uac01\ube44(CCA)\ub97c \uacf5\uc81c\ud558\uc9c0 \uc54a\uc744 \uac83
\uc704 \uc138 \uac00\uc9c0 \uc870\uac74\uc744 \ubaa8\ub450 \ub9cc\uc871\ud558\uc9c0 \ubabb\ud55c\ub2e4\uba74, CRA\ub294 \ud574\ub2f9 \ubd80\ubd84\uc5d0 \ub300\ud574 \u2018\ubd80\ubd84\uc801 \uc6a9\ub3c4 \ubcc0\uacbd\u2019\uc774 \ubc1c\uc0dd\ud55c \uac83\uc73c\ub85c \ubcf4\uace0, \ud574\ub2f9 \ubd80\ubd84\uc5d0 \ub300\ud574 \ucd94\uc815 \uc591\ub3c4\uc640 \uc989\uc2dc \uc7ac\ucde8\ub4dd\uc774 \ubc1c\uc0dd\ud588\ub2e4\uace0 \ud310\ub2e8\ud55c\ub2e4. \uc774 \uacbd\uc6b0, \ub2f9\uc2dc\uc758 \uacf5\uc815\uc2dc\uc7a5\uac00\uce58(FMV)\ub97c \uae30\uc900\uc73c\ub85c \ub9e4\uac01 \ubc0f \uc7ac\ucde8\ub4dd\uc774 \uacc4\uc0b0\ub418\uba70, \uc774\ub294 \ud5a5\ud6c4 \uc8fc\ud0dd \uc804\uccb4\ub97c \ub9e4\uac01\ud560 \ub54c \uc591\ub3c4\uc18c\ub4dd\uc138\uc758 \uae30\uc900\uc774 \ub41c\ub2e4.<\/p>\n
\uc784\ub300\/\uc0ac\uc5c5\uc6a9\uc73c\ub85c \uc0ac\uc6a9\ud55c \ubd80\ubd84\uc5d0 \ub300\ud55c \uc591\ub3c4\ucc28\uc775\uc744 \ubcf4\uace0\ud574\uc57c \ud558\uba70, \ud574\ub2f9 \ubd80\ubd84\uc740 \uc8fc\uac70\uc6a9 \uba74\uc138 \ud61c\ud0dd\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4.
\uc8fc\uac70\uc6a9\uc73c\ub85c \uc0ac\uc6a9\ub41c \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c\ub294, T2091(IND)\uc640 Schedule 3\ub97c \ud1b5\ud574 \uc8fc\uac70\uc6a9 \uc8fc\ud0dd \ube44\uacfc\uc138 \ud61c\ud0dd\uc744 \uc801\uc6a9\ud560 \uc218 \uc788\ub2e4.<\/p>\n