{"id":94813,"date":"2026-04-17T08:00:11","date_gmt":"2026-04-17T15:00:11","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=94813"},"modified":"2026-04-17T13:43:42","modified_gmt":"2026-04-17T20:43:42","slug":"bc-pst-%ec%9d%b4%ec%a0%9c-%ed%9a%8c%ea%b3%84%eb%b9%84%ec%97%90%eb%8f%84-%eb%b6%99%eb%8a%94%eb%8b%a4","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=94813","title":{"rendered":"BC PST, \uc774\uc81c \ud68c\uacc4\ube44\uc5d0\ub3c4 \ubd99\ub294\ub2e4"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||25px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; locked=&#8221;off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; 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header_6_font_size__hover=&#8221;14px&#8221; header_6_font_size__hover_enabled=&#8221;14px&#8221; header_6_letter_spacing__hover=&#8221;0px&#8221; header_6_letter_spacing__hover_enabled=&#8221;0px&#8221; header_6_line_height__hover=&#8221;1em&#8221; header_6_line_height__hover_enabled=&#8221;1em&#8221; header_6_text_shadow_style__hover=&#8221;none&#8221; header_6_text_shadow_style__hover_enabled=&#8221;none&#8221; header_6_text_shadow_color__hover=&#8221;rgba(0,0,0,0.4)&#8221; header_6_text_shadow_color__hover_enabled=&#8221;rgba(0,0,0,0.4)&#8221; text_letter_spacing__hover=&#8221;0px&#8221; text_letter_spacing__hover_enabled=&#8221;0px&#8221; text_text_shadow_style__hover=&#8221;none&#8221; text_text_shadow_style__hover_enabled=&#8221;none&#8221; text_text_shadow_color__hover=&#8221;rgba(0,0,0,0.4)&#8221; text_text_shadow_color__hover_enabled=&#8221;rgba(0,0,0,0.4)&#8221;]<\/p>\n<p><strong>Professional Services <\/strong><strong>\uacfc\uc138\uc640<\/strong><strong> \u2018<\/strong><strong>\ubd80\ubd84<\/strong> <strong>\uacfc\uc138<\/strong><strong>\u2019 <\/strong><strong>\uad6c\uc870\uc758<\/strong> <strong>\uc758\ubbf8<\/strong><\/p>\n<p>BC\uc8fc 2026 Budget\uc5d0\uc11c \uac00\uc7a5 \uc8fc\ubaa9\ud574\uc57c \ud560 \uc138\uc81c \ubcc0\ud654\ub294 \uc804\ubb38 \uc11c\ube44\uc2a4(professional services)\uc5d0 \ub300\ud55c PST \uacfc\uc138 \ub3c4\uc785\uc774\ub2e4. \uadf8\ub3d9\uc548 PST\ub294 \uc720\ud615 \uc7ac\ud654 \uc911\uc2ec\uc758 \uc18c\ube44\uc138\ub85c \uc774\ud574\ub418\uc5b4 \uc654\uc73c\uba70, \uc11c\ube44\uc2a4 \ud2b9\ud788 \ud68c\uacc4, \uc5d4\uc9c0\ub2c8\uc5b4\ub9c1\uacfc \uac19\uc740 \uc804\ubb38 \uc11c\ube44\uc2a4\ub294 \uacfc\uc138 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uac83\uc774 \uc77c\ubc18\uc801\uc774\uc5c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\ubc88 \uac1c\ud3b8\uc744 \ud1b5\ud574 \uc774\ub7ec\ud55c \uc804\uc81c\uac00 \ucc98\uc74c\uc73c\ub85c \uae68\uc9c0\uac8c \ub418\uc5c8\ub2e4. \uc774\ub294 \ub2e8\uc21c\ud55c \uacfc\uc138 \ud655\ub300\uac00 \uc544\ub2c8\ub77c, BC\uc8fc\uc758 \uc18c\ube44\uc138 \uccb4\uacc4\uac00 \uad6c\uc870\uc801\uc73c\ub85c \uc804\ud658\ub418\uace0 \uc788\uc74c\uc744 \ubcf4\uc5ec\uc8fc\ub294 \ubcc0\ud654\uc774\ub2e4.<\/p>\n<ol>\n<li><strong>\ubb34\uc5c7\uc774<\/strong> <strong>\ub2ec\ub77c\uc9c0\ub294\uac00<\/strong><\/li>\n<\/ol>\n<p>2026\ub144 Budget\uc5d0 \ub530\ub77c \ub2e4\uc74c\uacfc \uac19\uc740 \uc804\ubb38 \uc11c\ube44\uc2a4\uac00 \uc0c8\ub86d\uac8c PST \uacfc\uc138 \ub300\uc0c1\uc5d0 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n<ul>\n<li>\ud68c\uacc4 \ubc0f bookkeeping \uc11c\ube44\uc2a4<\/li>\n<li>\uac74\ucd95 \ubc0f \uc5d4\uc9c0\ub2c8\uc5b4\ub9c1 \uc11c\ube44\uc2a4<\/li>\n<li>\ubcf4\uc548 \ubc0f \uc870\uc0ac \uc11c\ube44\uc2a4<\/li>\n<li>\ube44\uc8fc\uac70\uc6a9 \ubd80\ub3d9\uc0b0 \uad00\ub828 \uc11c\ube44\uc2a4<\/li>\n<li>strata \ubc0f rental property management<\/li>\n<\/ul>\n<p>\ud2b9\ud788 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc640 \uac19\uc774 \ub300\ubd80\ubd84\uc758 \uae30\uc5c5\uc774 \ud544\uc218\uc801\uc73c\ub85c \uc0ac\uc6a9\ud558\ub294 \uc11c\ube44\uc2a4\uc5d0 PST\uac00 \uc801\uc6a9\ub41c\ub2e4\ub294 \uc810\uc5d0\uc11c \uc601\ud5a5 \ubc94\uc704\ub294 \ub9e4\uc6b0 \ub113\ub2e4. \ub2e4\ub9cc \uc774\ubc88 \uac1c\ud3b8\uc758 \ud2b9\uc9d5\uc740 \ub2e8\uc21c\ud788 \u201c\uc11c\ube44\uc2a4\uc5d0 7%\ub97c \uc77c\uad04 \uc801\uc6a9\u201d\ud558\ub294 \uad6c\uc870\uac00 \uc544\ub2c8\ub77c\ub294 \uc810\uc774\ub2e4. \uc77c\ubd80 \uc11c\ube44\uc2a4\ub294 \uc804\uccb4 \uae08\uc561\uc774 \uc544\ub2cc \uc77c\uc815 \ube44\uc728\ub9cc \uacfc\uc138 \ub300\uc0c1\uc73c\ub85c \ubcf8\ub2e4.<\/p>\n<ol start=\"2\">\n<li><strong>\uc804\uba74<\/strong> <strong>\uacfc\uc138<\/strong><strong> vs <\/strong><strong>\ubd80\ubd84<\/strong> <strong>\uacfc\uc138<\/strong><\/li>\n<\/ol>\n<p>\uc774\ubc88 PST \ud655\ub300\uc5d0\uc11c \uc911\uc694\ud55c \uae30\uc220\uc801 \uc694\uc18c\ub294 \uacfc\uc138 \ubc29\uc2dd\uc758 \ucc28\uc774\uc774\ub2e4.<\/p>\n<p><strong>(1) <\/strong><strong>\uc804\uba74<\/strong> <strong>\uacfc\uc138<\/strong><strong> (Full Taxation)<\/strong><\/p>\n<p>\ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ube44\uc2a4\ub294 \uc804\uccb4 \uae08\uc561\uc5d0 \ub300\ud574 PST\uac00 \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<ul>\n<li>\ud68c\uacc4 \ubc0f bookkeeping \uc11c\ube44\uc2a4<\/li>\n<li>\uc77c\ubd80 \uad00\ub9ac \ubc0f \uc6b4\uc601 \uc11c\ube44\uc2a4<\/li>\n<\/ul>\n<p>\uc989, \uc11c\ube44\uc2a4 \uae08\uc561 \uc804\uccb4\uc5d0 7% PST \uc801\uc6a9\ub41c\ub2e4. \uc608\ub97c \ub4e4\uc5b4 $10,000 \ud68c\uacc4 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0, PST\ub294 $700\uc774 \ub41c\ub2e4.<\/p>\n<p><strong>(2) <\/strong><strong>\ubd80\ubd84<\/strong> <strong>\uacfc\uc138<\/strong><strong> (Partial Taxation \u2013 30% Rule)<\/strong><\/p>\n<p>\ubc18\uba74 \uc77c\ubd80 \uc804\ubb38 \uc11c\ube44\uc2a4\ub294 \uc804\uccb4 \uae08\uc561\uc774 \uc544\ub2c8\ub77c 30%\ub9cc \uacfc\uc138 \ub300\uc0c1\uc73c\ub85c \uac04\uc8fc\ub41c\ub2e4. \ub300\ud45c\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n<ul>\n<li>\uc5d4\uc9c0\ub2c8\uc5b4\ub9c1 \uc11c\ube44\uc2a4<\/li>\n<li>\uac74\ucd95(architectural) \uc11c\ube44\uc2a4<\/li>\n<li>\uc9c0\uc9c8 \ubc0f \uc9c0\ubc18 \uad00\ub828 \uc11c\ube44\uc2a4<\/li>\n<\/ul>\n<p>\uc774 \uacbd\uc6b0 \uacfc\uc138 \uad6c\uc870\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n<ul>\n<li>\uacfc\uc138 \ub300\uc0c1 \uae08\uc561: \ucd1d \uae08\uc561\uc758 30%<\/li>\n<li>PST: 7% \uc801\uc6a9<\/li>\n<\/ul>\n<p>\uc989, \uc2e4\uc9c8\uc801\uc778 \uc138 \ubd80\ub2f4\uc7407% \u00d7 30% = 2.1% \uc218\uc900\uc774\ub2e4.<\/p>\n<p>\uc608\ub97c \ub4e4\uc5b4, $10,000 \uc5d4\uc9c0\ub2c8\uc5b4\ub9c1 \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0, \uacfc\uc138 \ub300\uc0c1\uc740 $3,000\uc774\uace0 \uc9d5\uc218\ub418\ub294 PST\ub294 \uc774 \uae08\uc561\uc758 7% \uc778 $210\uc778 \uac83\uc774\ub2e4.<\/p>\n<ol start=\"3\">\n<li><strong>\uc65c<\/strong><strong> 30%<\/strong><strong>\uc778\uac00<\/strong><\/li>\n<\/ol>\n<p>\uc774\ub7ec\ud55c \ubd80\ubd84 \uacfc\uc138 \uad6c\uc870\ub294 \ub2e8\uc21c\ud55c \uc608\uc678 \uaddc\uc815\uc774 \uc544\ub2c8\ub77c \uc815\ucc45\uc801 \uc758\ub3c4\ub97c \ubc18\uc601\ud55c \uac83\uc774\ub2e4. \uc804\ubb38 \uc11c\ube44\uc2a4\ub294 \uc77c\ubc18\uc801\uc778 \uc18c\ube44\uc7ac\uc640 \ub2ec\ub9ac \uc778\uac74\ube44\uc640 \uc9c0\uc2dd \uae30\ubc18 \uc694\uc18c\uc758 \ube44\uc911\uc774 \ub9e4\uc6b0 \ud06c\ub2e4. \uc815\ubd80\ub294 \uc774\ub7ec\ud55c \ud2b9\uc131\uc744 \uace0\ub824\ud558\uc5ec \uc11c\ube44\uc2a4 \uc804\uccb4\ub97c \uc18c\ube44\ub85c \ubcf4\uc9c0 \uc54a\uace0, \uc77c\ubd80\ub9cc \uacfc\uc138 \ub300\uc0c1\uc73c\ub85c \uac04\uc8fc\ud558\ub294 \ubc29\uc2dd\uc744 \uc120\ud0dd\ud55c \uac83\uc73c\ub85c \ud574\uc11d\ub41c\ub2e4. \uc989, \u201c\uc11c\ube44\uc2a4 \uc804\ubd80\uac00 \uc544\ub2c8\ub77c \uc77c\ubd80\ub9cc \uc18c\ube44\ub85c \ubcf8\ub2e4\u201d\ub294 \uc811\uadfc\uc774\ub2e4. \uc774\ub294 \uc804\ubb38 \uc11c\ube44\uc2a4 \uc0b0\uc5c5\uc5d0 \ub300\ud55c \uacfc\ub3c4\ud55c \uc138\ubd80\ub2f4\uc744 \uc644\ud654\ud558\uba74\uc11c\ub3c4 \uacfc\uc138 \ubc94\uc704\ub97c \ud655\ub300\ud558\ub824\ub294 \uc808\ucda9\uc801 \uad6c\uc870\uc774\ub2e4.<\/p>\n<ol start=\"4\">\n<li><strong>\uc801\uc6a9<\/strong> <strong>\uc2dc\uc810<\/strong><\/li>\n<\/ol>\n<p>\uc774\ubc88 \ubcc0\uacbd\uc740 \ub2e8\uacc4\uc801\uc73c\ub85c \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<ul>\n<li><strong>2026<\/strong><strong>\ub144<\/strong><strong> 4<\/strong><strong>\uc6d4<\/strong><strong> 1<\/strong><strong>\uc77c<\/strong><strong>: PST <\/strong><strong>\ub4f1\ub85d<\/strong> <strong>\uac1c\uc2dc<\/strong><\/li>\n<li><strong>2026<\/strong><strong>\ub144<\/strong><strong> 10<\/strong><strong>\uc6d4<\/strong><strong> 1<\/strong><strong>\uc77c<\/strong><strong>: <\/strong><strong>\uacfc\uc138<\/strong> <strong>\uc2dc\ud589<\/strong><\/li>\n<\/ul>\n<p>\uc0ac\uc5c5\uc790\ub4e4\uc740 \uc774 \uae30\uac04 \ub3d9\uc548 \uacc4\uc57d \uad6c\uc870, billing \uc2dc\uc2a4\ud15c, \uc138\uae08 \ucc98\ub9ac \ubc29\uc2dd\uc744 \uc815\ube44\ud574\uc57c \ud55c\ub2e4.<\/p>\n<ol start=\"5\">\n<li><strong>\uc0ac\uc5c5\uc790\uc5d0<\/strong> <strong>\ub300\ud55c<\/strong> <strong>\uc601\ud5a5<\/strong><\/li>\n<\/ol>\n<p><strong>(1) <\/strong><strong>\ube44\uc6a9<\/strong> <strong>\uc99d\uac00<\/strong><\/p>\n<p>PST\ub294 GST\uc640 \ub2ec\ub9ac Input Tax Credit\uc774 \uc5c6\uae30 \ub54c\ubb38\uc5d0 \ud658\uae09\ub418\uc9c0 \uc54a\ub294\ub2e4. \ub530\ub77c\uc11c \ub2e4\uc74c\uacfc \uac19\uc740 \ube44\uc6a9\uc774 \uc9c1\uc811 \uc99d\uac00\ud55c\ub2e4.<\/p>\n<ul>\n<li>\ud68c\uacc4 \ubc0f \ucee8\uc124\ud305 \ube44\uc6a9<\/li>\n<li>\uc5d4\uc9c0\ub2c8\uc5b4\ub9c1 \ubc0f \ud504\ub85c\uc81d\ud2b8 \ube44\uc6a9<\/li>\n<li>\ubd80\ub3d9\uc0b0 \uad00\ub9ac \ube44\uc6a9<\/li>\n<\/ul>\n<p>\ud2b9\ud788 \ud68c\uacc4 \uc11c\ube44\uc2a4\ucc98\ub7fc \uc804\uba74 \uacfc\uc138 \ub300\uc0c1\uc778 \uacbd\uc6b0, \ube44\uc6a9 \uc99d\uac00\uac00 \uc989\uac01\uc801\uc73c\ub85c \ubc18\uc601\ub41c\ub2e4.<\/p>\n<p><strong>(2) <\/strong><strong>\ubd84\ub958<\/strong><strong>(Classification)<\/strong><strong>\uc758<\/strong> <strong>\uc911\uc694\uc131<\/strong><\/p>\n<p>\uc774\ubc88 \uac1c\ud3b8\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \uc2e4\ubb34 \ud3ec\uc778\ud2b8\ub294 \uc11c\ube44\uc2a4 \ubd84\ub958\uc774\ub2e4.<\/p>\n<ul>\n<li>\ud68c\uacc4 \uc11c\ube44\uc2a4 \u2192 7%<\/li>\n<li>\uc5d4\uc9c0\ub2c8\uc5b4\ub9c1 \uc11c\ube44\uc2a4 \u2192 2.1% (effective)<\/li>\n<\/ul>\n<p>\uc774\ucc98\ub7fc \uacfc\uc138 \ubc29\uc2dd\uc774 \ub2e4\ub974\uae30 \ub54c\ubb38\uc5d0, \uc11c\ube44\uc2a4 \uc131\uaca9\uc744 \uc798\ubabb \ubd84\ub958\ud560 \uacbd\uc6b0 \uc138\uae08 \uacc4\uc0b0 \uc790\uccb4\uac00 \ud2c0\ub9b4 \uc218 \uc788\ub2e4. \uc774\ub294 \ub2e8\uc21c\ud55c \uc624\ub958\ub97c \ub118\uc5b4 \uac10\uc0ac \uc2dc \ub9ac\uc2a4\ud06c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\ub2e4.<\/p>\n<p><strong>(3) <\/strong><strong>\uacc4\uc57d<\/strong> <strong>\ubc0f<\/strong> <strong>\uc2dc\uc2a4\ud15c<\/strong> <strong>\ubcc0\uacbd<\/strong><\/p>\n<ul>\n<li>\uacc4\uc57d\uc11c\uc5d0 PST \ubcc4\ub3c4 \uba85\uc2dc \ud544\uc694<\/li>\n<li>invoice \uad6c\uc870 \ubcc0\uacbd<\/li>\n<li>ERP\/\ud68c\uacc4 \uc2dc\uc2a4\ud15c \uc5c5\ub370\uc774\ud2b8<\/li>\n<\/ul>\n<p>\ud2b9\ud788 \ubcf5\ud569 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0, \uc77c\ubd80\ub294 100% \uacfc\uc138, \uc77c\ubd80\ub294 30% \uacfc\uc138\ub85c \ub098\ub260 \uc218 \uc788\uc5b4 \uad6c\uc870\uac00 \ubcf5\uc7a1\ud574\uc9c8 \uac00\ub2a5\uc131\uc774 \uc788\ub2e4.<\/p>\n<p><strong>(4) Audit <\/strong><strong>\ub9ac\uc2a4\ud06c<\/strong><\/p>\n<p>\uae30\uc874\uc5d0\ub294 \u201c\uc11c\ube44\uc2a4\ub294 PST \uc5c6\uc74c\u201d\uc774\ub77c\ub294 \ub2e8\uc21c\ud55c \uae30\uc900\uc774 \uc788\uc5c8\uc9c0\ub9cc, \uc774\uc81c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ub9ac\uc2a4\ud06c\uac00 \ubc1c\uc0dd\ud55c\ub2e4.<\/p>\n<ul>\n<li>\uacfc\uc138 \ub300\uc0c1 \ub204\ub77d<\/li>\n<li>\uc798\ubabb\ub41c 30% \uc801\uc6a9<\/li>\n<li>PST \ubbf8\uc9d5\uc218<\/li>\n<\/ul>\n<p>\uc774\ub7ec\ud55c \uc624\ub958\ub294 \ucd94\ud6c4 \uc138\uae08 \ucd94\uc9d5 \ubc0f penalty\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\ub2e4.<\/p>\n<ol start=\"6\">\n<li><strong>\uacb0\ub860<\/strong><\/li>\n<\/ol>\n<p>\uc774\ubc88 BC\uc8fc\uc758 PST \uac1c\ud3b8\uc740 \ub2e8\uc21c\ud788 \uc11c\ube44\uc2a4\uc5d0 \uc138\uae08\uc744 \ubd80\uacfc\ud55c \uac83\uc774 \uc544\ub2c8\ub2e4. \uc11c\ube44\uc2a4\ub97c \uc18c\ube44\uc758 \uc601\uc5ed\uc73c\ub85c \uacf5\uc2dd\uc801\uc73c\ub85c \ud3b8\uc785\uc2dc\ud0a8 \ubcc0\ud654\uc774\ub2e4. \ud2b9\ud788 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc640 \uac19\uc740 \ud544\uc218 \uc11c\ube44\uc2a4\uc5d0 \uc804\uba74 \uacfc\uc138\uac00 \uc801\uc6a9\ub418\ub294 \ub3d9\uc2dc\uc5d0, \uc5d4\uc9c0\ub2c8\uc5b4\ub9c1\uacfc \uac19\uc740 \ubd84\uc57c\uc5d0\ub294 \ubd80\ubd84 \uacfc\uc138\uac00 \ub3c4\uc785\ub418\uc5c8\ub2e4\ub294 \uc810\uc5d0\uc11c \uc774\ubc88 \uac1c\ud3b8\uc740 \ub2e8\uc21c\ud558\uc9c0 \uc54a\ub2e4. \uc774\ub294 \ud558\ub098\uc758 \uba85\ud655\ud55c \uba54\uc2dc\uc9c0\ub97c \uc804\ub2ec\ud55c\ub2e4.<\/p>\n<p><strong>\u201c<\/strong><strong>\uc774\uc81c<\/strong> <strong>\uc11c\ube44\uc2a4\ub3c4<\/strong> <strong>\uc18c\ube44\uc774\uba70<\/strong><strong>, <\/strong><strong>\uadf8<\/strong> <strong>\uc18c\ube44\uc5d0\ub294<\/strong> <strong>\ud615\ud0dc\uc5d0<\/strong> <strong>\ub530\ub77c<\/strong> <strong>\uc138\uae08\uc774<\/strong> <strong>\ubd80\uacfc\ub41c\ub2e4<\/strong><strong>\u201d<\/strong><strong>\ub294<\/strong> <strong>\uac83\uc774\ub2e4<\/strong><strong>.<\/strong><\/p>\n<p>\uc0ac\uc5c5\uc790 \uc785\uc7a5\uc5d0\uc11c\ub294 \ub2e8\uc21c\ud788 \uc138\uae08\uc774 \ub298\uc5b4\ub098\ub294 \ubb38\uc81c\uac00 \uc544\ub2c8\ub77c, \ube44\uc6a9 \uad6c\uc870\uc640 \uacc4\uc57d \uad6c\uc870, \uadf8\ub9ac\uace0 \uc138\ubb34 \ub9ac\uc2a4\ud06c \uad00\ub9ac \ubc29\uc2dd \uc790\uccb4\ub97c \uc7ac\uc815\ube44\ud574\uc57c \ud558\ub294 \uc2dc\uc810\uc774\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p>\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.<\/p>\n<p>(This material is general in nature and should not be relied upon to replace the requirement for specific professional advice.)<\/p>\n<p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; parallax__hover=&#8221;off&#8221; parallax_method__hover=&#8221;on&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_sidebar area=&#8221;et_pb_widget_area_15&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;0px|0px|0px|0px|false|false&#8221; 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