{"id":90390,"date":"2025-12-30T14:30:53","date_gmt":"2025-12-30T22:30:53","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=90390"},"modified":"2026-01-02T12:15:38","modified_gmt":"2026-01-02T20:15:38","slug":"%eb%82%98%eb%8a%94-%ea%b1%b0%ec%a3%bc%ec%9e%90%ec%9d%b8%ea%b0%80-%eb%b9%84%ea%b1%b0%ec%a3%bc%ec%9e%90%ec%9d%b8%ea%b0%80","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=90390","title":{"rendered":"\ub098\ub294 \uac70\uc8fc\uc790\uc778\uac00 \ube44\uac70\uc8fc\uc790\uc778\uac00?"},"content":{"rendered":"

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\uc138\ubb34 \uac70\uc8fc\uc790 \ud310\uc815\uc758 \ud575\uc2ec \uae30\uc900\uacfc \ubc18\ub4dc\uc2dc \uc54c\uc544\uc57c \ud560 \ub9ac\uc2a4\ud06c<\/strong><\/p>\n

\uce90\ub098\ub2e4\uc5d0\uc11c \uc138\uae08\uc744 \uc2e0\uace0\ud560 \ub54c \uac00\uc7a5 \uba3c\uc800 \ud655\uc778\ud574\uc57c \ud558\ub294 \uac83\uc774 \uc788\ub2e4. \ubc14\ub85c \u201c\ub098\ub294 \uc138\ubb34\uc0c1 \uac70\uc8fc\uc790\uc778\uac00, \uc544\ub2c8\uba74 \ube44\uac70\uc8fc\uc790\uc778\uac00?\u201d\ub77c\ub294 \uc9c8\ubb38\uc774\ub2e4. \uc774 \ub2e8\uc21c\ud55c \ubd84\ub958 \ud558\ub098\uac00 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd\ubd80\ud130 \ud574\uc678\uc790\uc0b0 \uc2e0\uace0, \uac01\uc885 \ud61c\ud0dd \uc218\ub839 \uc5ec\ubd80\uae4c\uc9c0 \ubaa8\ub4e0 \uac83\uc744 \uacb0\uc815\ud55c\ub2e4. \uc138\ubb34\uc804\ubb38\uac00\ub4e4\uc774 \ub298 \uac15\uc870\ud558\ub4ef, \uac70\uc8fc\uc790 \uc5ec\ubd80\ub294 \uc138\uae08\uc758 \ucd9c\ubc1c\uc810\uc774\uc790 \uac00\uc7a5 \uac15\ub825\ud55c \uae30\uc900\uc774\ub2e4. \uadf8\ub7ec\ub098 \uc2e4\uc81c\ub85c\ub294 \ub9ce\uc740 \ub0a9\uc138\uc790\uac00 \uc774 \uae30\uc900\uc744 \uc624\ud574\ud558\uace0 \uc788\uc73c\uba70, \uadf8 \uacb0\uacfc \uc218\ucc9c \ub2ec\ub7ec\uc758 \ubd88\ud544\uc694\ud55c \uc138\uae08\uc744 \ub0b4\uac70\ub098, \uc2ec\ud55c \uacbd\uc6b0 CRA\ub85c\ubd80\ud130 \uc18c\uae09 \ucd94\uc9d5\uc744 \ub2f9\ud558\uae30\ub3c4 \ud55c\ub2e4.<\/p>\n

2026\ub144\uc744 \uc55e\ub450\uace0 \uce90\ub098\ub2e4 \uc815\ubd80\uc758 \uc138\uc81c\uc640 \uac70\uc8fc \uaddc\uc815 \uc9d1\ud589\uc774 \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9c0\ub294 \ud750\ub984\uc774 \ud3ec\ucc29\ub418\ub294 \ub9cc\ud07c, \uc9c0\uae08\uc774\uc57c\ub9d0\ub85c \uc790\uc2e0\uc758 \uc138\ubb34 \uac70\uc8fc\uc790 \uc0c1\ud0dc\ub97c \uc810\uac80\ud574\uc57c \ud560 \uc2dc\uae30\uc774\ub2e4.<\/p>\n

\uc138\ubb34 \uac70\uc8fc\uc790 \ud310\uc815\uc740 \u201c\ube44\uc790\ub098 \uccb4\ub958\uc77c\uc218\u201d\uac00 \uc544\ub2c8\ub77c \u201c\uc0dd\ud65c \uae30\ubc18(ties)\u201d\uc73c\ub85c \uacb0\uc815\ub41c\ub2e4. \ub9ce\uc740 \uc774\ub4e4\uc774 \u201c1\ub144\uc5d0 183\uc77c \ubbf8\ub9cc\uc73c\ub85c \uce90\ub098\ub2e4\uc5d0 \uc788\uc73c\uba74 \ube44\uac70\uc8fc\uc790\u201d\ub77c\uace0 \uc0dd\uac01\ud55c\ub2e4. \ud558\uc9c0\ub9cc \uc774\ub294 \ub300\ud45c\uc801\uc778 \uc624\ud574\uc774\ub2e4.<\/p>\n

\uce90\ub098\ub2e4 \uc138\ubc95\uc740 **\uc5f0\uace0\uad00\uacc4(factual ties)**\ub97c \uc911\uc2ec\uc73c\ub85c \uac70\uc8fc\uc790\ub97c \ud310\uc815\ud55c\ub2e4. \uc989, \uc5b4\ub514\uc11c \uc9c0\ub0b4\ub290\ub0d0\ubcf4\ub2e4 \uc5b4\ub514\uc5d0 \uc0b6\uc758 \uc911\uc2ec\uc774 \uc788\ub290\ub0d0\uac00 \uae30\uc900\uc774\ub2e4.<\/p>\n

1) \uc8fc\uc694 \uc5f0\uace0(Primary Ties): \uac70\uc8fc\uc790 \ud310\uc815\uc758 \uacb0\uc815\uc801 \uc694\uc18c
CRA\uac00 \uac00\uc7a5 \uc911\uc694\ud558\uac8c \ubcf4\ub294 \uc138 \uac00\uc9c0\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n

– \uce90\ub098\ub2e4 \ub0b4 \uac70\uc8fc \uc8fc\ud0dd \ubcf4\uc720
– \uce90\ub098\ub2e4\uc5d0 \uac70\uc8fc\ud558\ub294 \ubc30\uc6b0\uc790 \ub610\ub294 \uc0ac\uc2e4\ud63c \ud30c\ud2b8\ub108
– \uce90\ub098\ub2e4\uc5d0 \uac70\uc8fc\ud558\ub294 \ubd80\uc591 \uc790\ub140<\/p>\n

\uc774 \uc138 \uac00\uc9c0 \uc911 \ud558\ub098\ub77c\ub3c4 \uc874\uc7ac\ud558\uba74, \ub2e4\ub978 \uc870\uac74\uc744 \ubcf4\uc9c0 \uc54a\uc544\ub3c4 \uac70\uc8fc\uc790\ub85c \ubd84\ub958\ub420 \uac00\ub2a5\uc131\uc774 \ub9e4\uc6b0 \ub192\ub2e4.
\ud2b9\ud788 \ubc30\uc6b0\uc790\uc640 \uc790\ub140\uac00 \uce90\ub098\ub2e4\uc5d0 \uc788\ub294 \uacbd\uc6b0, \ud574\uc678\uc5d0\uc11c \uc7a5\uae30\uac04 \uccb4\ub958\ud558\ub354\ub77c\ub3c4 \uc5ec\uc804\ud788 \uac70\uc8fc\uc790\ub85c \ubcf4\ub294 \uc0ac\ub840\uac00 \ub9ce\ub2e4.<\/p>\n

2) \ubd80\uc218\uc801 \uc5f0\uace0(Secondary Ties): \uac70\uc8fc\uc790 \uac00\ub2a5\uc131\uc744 \uac15\ud654\ud558\ub294 \uc694\uc18c\ub4e4
\uacb0\uc815\uc801\uc774\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \uc5ec\ub7ec \uac1c\uac00 \uacb9\uce58\uba74 \uac70\uc8fc\uc790\ub85c \ubcf4\ub294 \uadfc\uac70\uac00 \ub41c\ub2e4.<\/p>\n

\uce90\ub098\ub2e4 \uc6b4\uc804\uba74\ud5c8
\uce90\ub098\ub2e4 \uc758\ub8cc\ubcf4\ud5d8(MSP, OHIP \ub4f1)
\uce90\ub098\ub2e4 \uc740\ud589\u00b7\uc2e0\uc6a9\uce74\ub4dc
\uce90\ub098\ub2e4 \ucc28\ub7c9 \ub4f1\ub85d
\uce90\ub098\ub2e4 \ub0b4 \ubb3c\ud488 \ubcf4\uad00
\ub3d9\ud638\ud68c\u00b7\ud611\ud68c \ub4f1 \uc0ac\ud68c\uc801 \uad00\uacc4
\uce90\ub098\ub2e4 \uc8fc\uc18c \uc720\uc9c0
\uc5f0\uace0\uac00 \ub9ce\uc744\uc218\ub85d \uac70\uc8fc\uc790 \uac00\ub2a5\uc131\uc774 \uac15\ud574\uc9c4\ub2e4.<\/p>\n

3) 183\uc77c \uaddc\uce59\uc740 \u2018\ubcf4\uc870 \uae30\uc900\u2019\uc77c \ubfd0\uc774\ub2e4. 183\uc77c \uc774\uc0c1 \uce90\ub098\ub2e4\uc5d0 \uba38\ubb3c\uba74 \uc790\ub3d9 \uac70\uc8fc\uc790\uc774\uc9c0\ub9cc, 183\uc77c \ubbf8\ub9cc\uc774\ub77c\uace0 \ud574\uc11c \uc790\ub3d9 \ube44\uac70\uc8fc\uc790\uac00 \ub418\ub294 \uac83\uc740 \uc544\ub2c8\ub2e4. \ub530\ub77c\uc11c \ucd9c\uc785\uad6d\uc77c\ub9cc \uacc4\uc0b0\ud574 \ube44\uac70\uc8fc \uc2e0\uace0\ub97c \ud558\ub294 \uac83\uc740 \uc704\ud5d8\ud55c \uc811\uadfc\uc774\ub2e4.<\/p>\n

\uac70\uc8fc\uc790\ub85c \ud310\uc815\ub418\uba74 \uc0dd\uae30\ub294 \uc138\uae08 \uc758\ubb34 \u2014 \u201c\uc804 \uc138\uacc4 \uc18c\ub4dd \uc2e0\uace0\u201d\uac00 \ud575\uc2ec \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790\ub294 \uc138\uacc4 \uc5b4\ub514\uc5d0\uc11c \ubc8c\uc5c8\ub4e0 \ubaa8\ub4e0 \uc18c\ub4dd\uc744 \uce90\ub098\ub2e4\uc5d0 \uc2e0\uace0\ud574\uc57c \ud55c\ub2e4.
\uc5ec\uae30\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc18c\ub4dd\ub4e4\uc774 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n

\ud55c\uad6d \ubd80\ub3d9\uc0b0 \uc784\ub300\ub8cc
\ud574\uc678 \uc8fc\uc2dd\u00b7\ud380\ub4dc \ubc30\ub2f9
\ud574\uc678 \uadfc\ub85c\u00b7\uc0ac\uc5c5\uc18c\ub4dd
\ud574\uc678 \uacc4\uc88c\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc774\uc790
\ud2b9\ud788 \ud574\uc678 \uae08\uc735\uc790\uc0b0\uc774 $100,000 \uc774\uc0c1\uc774\uba74 \ubc18\ub4dc\uc2dc T1135 \ud574\uc678\uc790\uc0b0 \uc2e0\uace0\ub97c \ud574\uc57c \ud55c\ub2e4. \uc774 \uc2e0\uace0\ub97c \ub204\ub77d\ud558\uba74 \ubc8c\uae08\uc774 \ub9e4\uc6b0 \ud06c\uba70, CRA\ub294 \uc774\ub97c \uc911\ub300\ud55c \uc758\ubb34 \uc704\ubc18\uc73c\ub85c \uac04\uc8fc\ud55c\ub2e4.<\/p>\n

\uac70\uc8fc\uc790\uac00 \ub204\ub9b4 \uc218 \uc788\ub294 \ud61c\ud0dd
\ubc18\uba74 \uac70\uc8fc\uc790\ub294 \uc138\uc81c \ud61c\ud0dd\ub3c4 \uac00\uc7a5 \ud3ed\ub113\uac8c \ub204\ub9b4 \uc218 \uc788\ub2e4.<\/p>\n

RRSP, TFSA \ub4f1 \uc808\uc138\uacc4\uc88c \ud65c\uc6a9
CCB(\uc790\ub140 \ud61c\ud0dd)
GST\/HST \ud06c\ub808\ub527
\uc758\ub8cc\ube44, \uad50\uc721\ube44 \ub4f1 \ub2e4\uc591\ud55c \uacf5\uc81c
\ubc30\uc6b0\uc790\u00b7\uac00\uc871 \ub2e8\uc704 \uc808\uc138\uc804\ub7b5 \uac00\ub2a5
\uc989, \uac70\uc8fc\uc790\ub294 \uc138\uae08 \uc758\ubb34\uac00 \ubb34\uac81\uc9c0\ub9cc \uc808\uc138 \uae30\ud68c\ub3c4 \ud06c\ub2e4.<\/p>\n

\ube44\uac70\uc8fc\uc790\uac00 \ub418\uc5c8\uc744 \ub54c\uc758 \uc138\uae08 \uad6c\uc870 \u2014 \ub2e8\uc21c\ud558\uc9c0\ub9cc \ub354 \u2018\uad00\ub9ac\ud615\u2019\uc774\ub2e4
\ube44\uac70\uc8fc\uc790\ub294 \uce90\ub098\ub2e4 \uc678 \uc18c\ub4dd\uc740 \uc2e0\uace0\ud558\uc9c0 \uc54a\ub294\ub2e4. \ub2e8, \uce90\ub098\ub2e4 \uc6d0\ucc9c\uc18c\ub4dd\uc740 \uc608\uc678\ub2e4.<\/p>\n

\uce90\ub098\ub2e4 \ubd80\ub3d9\uc0b0 \uc784\ub300\uc18c\ub4dd
\uce90\ub098\ub2e4 \ubd80\ub3d9\uc0b0 \ub9e4\uac01
\uce90\ub098\ub2e4 \ub0b4 \uc0ac\uc5c5\uc18c\ub4dd
\uce90\ub098\ub2e4 \ud22c\uc790\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ud2b9\uc815 \uc885\ub958\uc758 \uc18c\ub4dd
\uadf8\ub9ac\uace0 \uc5ec\uae30\uc5d0\ub294 \ub9e4\uc6b0 \uae4c\ub2e4\ub85c\uc6b4 \uaddc\uc815\uc774 \ub530\ub978\ub2e4.<\/p>\n

1) \ubd80\ub3d9\uc0b0 \uc784\ub300\ub294 25% \uc6d0\ucc9c\uc9d5\uc218 \uaddc\uc815<\/p>\n

\ube44\uac70\uc8fc\uc790\uac00 \uc784\ub300\ub8cc\ub97c \ubc1b\uc744 \uacbd\uc6b0
\uad00\ub9ac\uc778\u00b7\uc138\uc785\uc790\uac00 **\ucd1d \uc784\ub300\ub8cc\uc758 25%**\ub97c \uc815\ubd80\uc5d0 \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud55c\ub2e4.
\uc774\ud6c4 Section 216 \uc2e0\uace0\ub97c \ud1b5\ud574 \uc77c\ubd80\ub97c \ud658\uae09\ubc1b\ub294 \ubc29\uc2dd\uc774\ub2e4.
NR6 \uc2e0\uccad \uc5ec\ubd80\uc5d0 \ub530\ub77c \uc138\uae08 \uad6c\uc870\uac00 \ud06c\uac8c \ub2ec\ub77c\uc9c0\ubbc0\ub85c \ubc18\ub4dc\uc2dc \uad00\ub9ac\uac00 \ud544\uc694\ud558\ub2e4.<\/p>\n

2) \ubd80\ub3d9\uc0b0 \ub9e4\uac01 \uc2dc \uc0c1\ub2f9\ud55c \uae08\uc561\uc774 \uc6d0\ucc9c\uc9d5\uc218\ub41c\ub2e4<\/p>\n

\ube44\uac70\uc8fc\uc790\uac00 \uce90\ub098\ub2e4 \ubd80\ub3d9\uc0b0\uc744 \ud314\uba74 \ub9e4\ub9e4\ub300\uae08\uc758 \uc77c\ubd80\uac00 \uc6d0\ucc9c\uc9d5\uc218\ub41c\ub2e4.
\uc774\ub97c \ub3cc\ub824\ubc1b\uae30 \uc704\ud55c \uc2b9\uc778\uc11c\ub958(Certificate of Compliance)\uac00 \ud544\uc218\uc774\uba70,
\uacfc\uc815\uc774 \uae38\uace0 \ubcf5\uc7a1\ud574 \uc804\ubb38\uac00 \ub3c4\uc6c0 \uc5c6\uc774 \ucc98\ub9ac\ud558\uae30 \uc5b4\ub835\ub2e4.<\/p>\n

3) \ud61c\ud0dd \ub300\ubd80\ubd84\uc774 \ubd88\uac00<\/p>\n

\ube44\uac70\uc8fc\uc790\uac00 \ub418\uba74 \ub2e4\uc74c \ud61c\ud0dd\uc740 \ubc1b\uc744 \uc218 \uc5c6\ub2e4.<\/p>\n

CCB
GST\/HST \ud06c\ub808\ub527
\ub300\ubd80\ubd84\uc758 \uac1c\uc778 \uacf5\uc81c
RRSP \uc0c8 \ubd88\uc785
\ub530\ub77c\uc11c \ube44\uac70\uc8fc \uc804\ud658 \uc2dc \ud61c\ud0dd \uc0c1\uc2e4\uc744 \ubc18\ub4dc\uc2dc \uacc4\uc0b0\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uc2e4\ubb34\uc5d0\uc11c \uac00\uc7a5 \ub9ce\uc774 \ubc1c\uc0dd\ud558\ub294 \uc624\ud574\uc640 \uc704\ud5d8
\uc138\ubb34\ud604\uc7a5\uc5d0\uc11c \ubc18\ubcf5\uc801\uc73c\ub85c \ub9c8\uc8fc\ud558\ub294 \uc2e4\uc218\ub4e4\uc774 \uc788\ub2e4.<\/p>\n

(1) \u201c183\uc77c \ubbf8\ub9cc\uc774\uba74 \ube44\uac70\uc8fc\uc790\ub2e4\u201d\ub77c\ub294 \uc624\ud574 \u2013 \uc5f0\uace0\ub97c \uc815\ub9ac\ud558\uc9c0 \uc54a\uc740 \ucc44 \ub2e8\uc21c \uccb4\ub958\uc77c\ub9cc \uc904\uc600\ub2e4\uace0 \ud574\uc11c \ube44\uac70\uc8fc\uc790\uac00 \ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n

(2) \uce90\ub098\ub2e4\uc5d0 \ubc30\uc6b0\uc790\u00b7\uc790\ub140\uac00 \uc788\uc73c\uba74\uc11c \ube44\uac70\uc8fc \uc2e0\uace0\u2013 CRA\uac00 \uac00\uc7a5 \ubbfc\uac10\ud558\uac8c \ubcf4\uace0, \uc218\ub144 \uce58 \uc138\uae08\uc744 \uc18c\uae09 \ucd94\uc9d5\ud558\ub294 \ucf00\uc774\uc2a4\uac00 \ub9ce\ub2e4.<\/p>\n

(3) \uc9d1\u00b7\uc758\ub8cc\ubcf4\ud5d8\u00b7\uc740\ud589\uacc4\uc88c\u00b7\ud734\ub300\ud3f0\uc744 \uadf8\ub300\ub85c \uc720\uc9c0 \u2013 \uc774\ub7f0 \ud754\uc801\uc740 \ubaa8\ub450 \u2018\uc0dd\ud65c \uc911\uc2ec\uc774 \uce90\ub098\ub2e4\uc5d0 \uc788\ub2e4\u2019\ub294 \uc99d\uac70\uac00 \ub41c\ub2e4.<\/p>\n

(4) \ubd80\ub3d9\uc0b0 \uc784\ub300 \uc2e0\uace0\ub97c \uc77c\ubc18 \uc2e0\uace0\ub85c \ucc98\ub9ac \u2013 \ube44\uac70\uc8fc\uc790 \uc784\ub300 \uc2e0\uace0\ub294 \uc804\ud600 \ub2e4\ub978 \uccb4\uacc4\ub2e4. \uc798\ubabb \uc2e0\uace0\ud558\uba74 \uc138\uae08 \ud3ed\ud0c4\uc774 \ubc1c\uc0dd\ud55c\ub2e4.<\/p>\n

\uac70\uc8fc\uc790\ub0d0 \ube44\uac70\uc8fc\uc790\ub0d0\uc5d0 \ub530\ub77c \uc808\uc138\uacc4\ud68d\ub3c4 \uc644\uc804\ud788 \ub2ec\ub77c\uc9c4\ub2e4
\uac70\uc8fc\uc790\ub294 \uc804 \uc138\uacc4 \uc18c\ub4dd \uad00\ub9ac\uc640 \ud574\uc678\uc790\uc0b0 \uc2e0\uace0\uac00 \ud575\uc2ec\uc774\uba70, \ube44\uac70\uc8fc\uc790\ub294 \uce90\ub098\ub2e4 \uc6d0\ucc9c\uc18c\ub4dd\uacfc \ubd80\ub3d9\uc0b0 \uad00\ub9ac\uac00 \ud575\uc2ec\uc774\ub2e4. \ub530\ub77c\uc11c \ubcf8\uc778\uc774 \uc5b4\ub290 \uc704\uce58\uc5d0 \uc788\ub294\uc9c0 \uc815\ud655\ud788 \uc774\ud574\ud558\uace0 \uc788\uc5b4\uc57c \ub2e4\uc74c\uacfc \uac19\uc740 \uc804\ub7b5 \uc124\uacc4\uac00 \uac00\ub2a5\ud574\uc9c4\ub2e4.<\/p>\n

\ucd9c\uad6d \uc2dc Departure Tax \uc2dc\uae30 \uc870\uc728
\ud574\uc678\uc18c\ub4dd\u00b7\ud574\uc678\uc790\uc0b0 \uc2e0\uace0 \ub204\ub77d \ubc29\uc9c0
\uc784\ub300\u00b7\ub9e4\uac01 \uc2dc \uc138\ubb34 \uad6c\uc870 \ucd5c\uc801\ud654
\uac00\uad6c \ub2e8\uc704 \ud61c\ud0dd(CPP, CCB \ub4f1) \uadf9\ub300\ud654
RRSP\/TFSA \ub4f1 \uc808\uc138\uacc4\uc88c \ud65c\uc6a9 \uc5ec\ubd80 \uacb0\uc815
\ube44\uac70\uc8fc \uc804\ud658 \uc2dc ties \uc815\ub9ac \uccb4\ud06c\ub9ac\uc2a4\ud2b8 \uc2e4\ud589
\uc138\ubb34\uc0c1 \uac70\uc8fc\uc790 \uc5ec\ubd80\ub294 \ub2e8\uc21c\ud55c \uc2e0\ubd84\uc774 \uc544\ub2c8\ub77c, \uc138\uae08 \uad6c\uc870\ub97c \uc124\uacc4\ud558\ub294 \ucd9c\ubc1c\uc810\uc774\ub2e4.<\/p>\n

\u25a0 \uacb0\ub860 \u2014 \u201c\uac70\uc8fc\uc790 \ud310\uc815\uc740 \uc0c1\uc2dd\uc774 \uc544\ub2c8\ub77c \uad6c\uc870\ub85c \ud310\ub2e8\ub41c\ub2e4\u201d<\/p>\n

\uce90\ub098\ub2e4 \uc138\ubc95\uc5d0\uc11c \uac70\uc8fc\uc790 \ud310\uc815\uc740 \ub9e4\uc6b0 \uad6c\uc870\uc801\uc774\uace0 \ub17c\ub9ac\uc801\uc778 \uae30\uc900\uc73c\ub85c \uc774\ub904\uc9c4\ub2e4.
\uccb4\ub958\uc77c\uc218\ubcf4\ub2e4 \ub354 \uc911\uc694\ud55c \uac83\uc740 **\uc0dd\ud65c \uae30\ubc18(ties)**\uc774\uba70,
\uc774 \uae30\uc900\uc774 \ucda9\uc871\ub418\ub294 \ud55c \ube44\uac70\uc8fc \uc2e0\uace0\ub294 \uc0ac\uc2e4\uc0c1 \uc778\uc815\ubc1b\uae30 \uc5b4\ub835\ub2e4.<\/p>\n

\uce90\ub098\ub2e4\uc5d0 \uc9d1\u00b7\uac00\uc871\u00b7\uc5f0\uace0\uac00 \uc788\ub2e4\uba74 \u2192 \uac70\uc8fc\uc790\uc77c \uac00\ub2a5\uc131\uc774 \ub192\ub2e4
\uc5f0\uace0\ub97c \uc815\ub9ac\ud558\uace0 \ud574\uc678 \uc0dd\ud65c\uc774 \uba85\ud655\ud558\ub2e4\uba74 \u2192 \ube44\uac70\uc8fc\uc790 \uac00\ub2a5\uc131\uc774 \ub192\ub2e4
\uadf8\ub9ac\uace0 \uc774 \ud310\uc815 \ud558\ub098\uac00 \uc138\uae08\uc758 \ubaa8\ub4e0 \uac83\uc744 \uacb0\uc815\ud55c\ub2e4.
\ub530\ub77c\uc11c 2026\ub144\uc744 \uc55e\ub450\uace0 \uc790\uc2e0\uc758 \uac70\uc8fc \uc0c1\ud0dc\ub97c \ub2e4\uc2dc \uc810\uac80\ud558\uace0,
\ud544\uc694\ud558\ub2e4\uba74 \uc804\ubb38\uac00\uc640 \ud568\uaed8 \uac70\uc8fc\uc790\/\ube44\uac70\uc8fc\uc790 \uc804\ub7b5\uc744 \uc7ac\uc124\uacc4\ud558\ub294 \uac83\uc774 \ubc14\ub78c\uc9c1\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

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