{"id":98425,"date":"2026-07-15T15:55:07","date_gmt":"2026-07-15T22:55:07","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=98425"},"modified":"2026-07-15T17:56:50","modified_gmt":"2026-07-16T00:56:50","slug":"leejung-%ed%9a%8c%ea%b3%84%ec%bb%ac%eb%9f%bc-%eb%8a%98%ec%96%b4%eb%82%98%eb%8a%94-amtalternative-minimum-tax-%ec%99%9c-%ec%84%b8%ea%b8%88%ec%9d%84-%eb%8d%94-%eb%82%b4%eb%9d%bc%ea%b3%a0-%ed%95%a0","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=98425","title":{"rendered":"[LEEJUNG \ud68c\uacc4\uceec\ub7fc] \ub298\uc5b4\ub098\ub294 AMT(Alternative Minimum Tax),  \uc65c \uc138\uae08\uc744 \ub354 \ub0b4\ub77c\uace0 \ud560\uae4c?"},"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; 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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><u>Capital Gain<\/u><\/strong><strong><u>\uacfc<\/u><\/strong> <strong><u>\ud574\uc678\uc138\uc561\uacf5\uc81c\ub97c<\/u><\/strong> <strong><u>\ubc1b\uc558\ub2e4\uba74<\/u><\/strong> <strong><u>\uaf2d<\/u><\/strong> <strong><u>\uc54c\uc544\uc57c<\/u><\/strong> <strong><u>\ud560<\/u><\/strong> <strong><u>\uc0c8\ub85c\uc6b4<\/u><\/strong> <strong><u>\ucd5c\uc800\ud55c\uc138<\/u><\/strong> <strong><u>\uc81c\ub3c4<\/u><\/strong><\/p>\n<p>\ucd5c\uadfc 2024\ub144\ubd80\ud130 \uac15\ud654\ub41c Alternative Minimum Tax(AMT, \ucd5c\uc800\ud55c\uc138) \uaddc\uc815\uc73c\ub85c \uc778\ud574 \uc608\uc0c1\ud558\uc9c0 \ubabb\ud55c \uc138\uae08\uc744 \ucd94\uac00\ub85c \ubd80\ub2f4\ud558\ub294 \ub0a9\uc138\uc790\uac00 \ud06c\uac8c \ub298\uace0 \uc788\ub2e4. \ud2b9\ud788 \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\ub77c\uba74 AMT \uacc4\uc0b0 \uc5ec\ubd80\ub97c \ubc18\ub4dc\uc2dc \ud655\uc778\ud574\uc57c \ud55c\ub2e4.<\/p>\n<ul>\n<li>\ubd80\ub3d9\uc0b0\uc774\ub098 \uc8fc\uc2dd\uc744 \ub9e4\uac01\ud558\uc5ec \ud070 Capital Gain\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0<\/li>\n<li>\ud574\uc678 \ud22c\uc790\uc18c\ub4dd\uc774\ub098 \ud574\uc678 \uc784\ub300\uc18c\ub4dd \ub4f1\uc73c\ub85c **Foreign Tax Credit(FTC)**\uc744 \uacf5\uc81c\ubc1b\uc740 \uacbd\uc6b0<\/li>\n<li>\ub300\uaddc\ubaa8 \uae30\ubd80\uae08 \uacf5\uc81c\ub97c \ubc1b\uc740 \uacbd\uc6b0<\/li>\n<li>\uc9c1\uc6d0 \uc2a4\ud1a1\uc635\uc158(Employee Stock Option) \ud61c\ud0dd\uc744 \ubc1b\uc740 \uacbd\uc6b0<\/li>\n<\/ul>\n<p>&#8220;\uc774\ubbf8 \uc77c\ubc18 \uc18c\ub4dd\uc138\ub97c \uacc4\uc0b0\ud588\ub294\ub370 \uc65c \ub610 \uc138\uae08\uc744 \ub0b4\uc57c \ud558\uc9c0?&#8221;\ub77c\ub294 \uc9c8\ubb38\uc744 \ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc740\ub370, \uc774\ubc88 \uce7c\ub7fc\uc5d0\uc11c\ub294 AMT\ub97c \uc77c\ubc18\uc778\ub3c4 \uc774\ud574\ud558\uae30 \uc27d\uac8c \uc124\uba85\ud574 \ubcf4\uace0\uc790 \ud55c\ub2e4.<\/p>\n<p><strong><u>AMT<\/u><\/strong><strong><u>\ub294<\/u><\/strong> <strong><u>\uc65c<\/u><\/strong> <strong><u>\ub9cc\ub4e4\uc5b4\uc84c\uc744\uae4c<\/u><\/strong><strong><u>?<\/u><\/strong><\/p>\n<p>\uce90\ub098\ub2e4 \uc138\ubc95\uc5d0\ub294 \ub2e4\uc591\ud55c \uacf5\uc81c\uc640 \uc138\uc561\uacf5\uc81c\uac00 \uc874\uc7ac\ud55c\ub2e4.<\/p>\n<p>\uc608\ub97c \ub4e4\uc5b4,<\/p>\n<ul>\n<li>Capital Gain\uc740 \uc808\ubc18\ub9cc \uacfc\uc138\ub41c\ub2e4.<\/li>\n<li>\ud574\uc678\uc5d0\uc11c \uc774\ubbf8 \ub0a9\ubd80\ud55c \uc138\uae08\uc740 Foreign Tax Credit\uc73c\ub85c \uacf5\uc81c\ubc1b\ub294\ub2e4.<\/li>\n<li>\uae30\ubd80\uae08\ub3c4 \uc0c1\ub2f9\ud55c \uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\ub2e4.<\/li>\n<\/ul>\n<p>\uc774\ub7ec\ud55c \ud61c\ud0dd\uc744 \ubaa8\ub450 \uc801\uc6a9\ud558\uba74 \uc0c1\ub2f9\ud55c \uc18c\ub4dd\uc774 \uc788\uc74c\uc5d0\ub3c4 \uc2e4\uc81c \uc18c\ub4dd\uc138\uac00 \ub9e4\uc6b0 \uc801\uac8c \uacc4\uc0b0\ub418\ub294 \uacbd\uc6b0\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub2e4. \uc815\ubd80\ub294 \uc774\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 &#8220;\ucd5c\uc18c\ud55c \uc774 \uc815\ub3c4\uc758 \uc138\uae08\uc740 \ub0b4\uc57c \ud55c\ub2e4.&#8221;\ub77c\ub294 \uac1c\ub150\uc73c\ub85c AMT \uc81c\ub3c4\ub97c \uc6b4\uc601\ud558\uace0 \uc788\ub2e4. \uc989, \uc77c\ubc18 \uc138\uae08 \uacc4\uc0b0\uacfc \ubcc4\ub3c4\ub85c \ub610 \ud558\ub098\uc758 \uc138\uae08 \uacc4\uc0b0\uc744 \ud574\ubcf4\uace0, \uadf8 \uae08\uc561\uc774 \ub354 \ud06c\uba74 \uadf8 \ucc28\uc561\ub9cc\ud07c \ucd94\uac00 \uc138\uae08\uc744 \ub0b4\ub3c4\ub85d \ud558\ub294 \uc81c\ub3c4\uc774\ub2e4.<\/p>\n<p><strong><u>\uc77c\ubc18<\/u><\/strong> <strong><u>\uc138\uae08\uacfc<\/u><\/strong><strong><u> AMT<\/u><\/strong><strong><u>\ub294<\/u><\/strong> <strong><u>\uc5b4\ub5bb\uac8c<\/u><\/strong> <strong><u>\ub2e4\ub97c\uae4c<\/u><\/strong><strong><u>?<\/u><\/strong><\/p>\n<p>\uc608\ub97c \ub4e4\uc5b4 \uc5b4\ub5a4 \uc0ac\ub78c\uc774<\/p>\n<ul>\n<li>\uc5f0\ubd09 : $250,000<\/li>\n<li>\ud22c\uc790\uc6a9 \ubd80\ub3d9\uc0b0 \ub9e4\uac01<\/li>\n<li>Capital Gain : $1,000,000<\/li>\n<\/ul>\n<p>\uc774 \ubc1c\uc0dd\ud588\ub2e4\uace0 \uac00\uc815\ud574 \ubcf4\uc790. \uc77c\ubc18 \uc18c\ub4dd\uc138\uc5d0\uc11c\ub294Capital Gain\uc758 \uc808\ubc18\ub9cc \uacfc\uc138\ub418\ubbc0\ub85c \uacfc\uc138\ub300\uc0c1\uc740 $500,000 \uc774\ub2e4. \ud558\uc9c0\ub9cc AMT \uacc4\uc0b0\uc5d0\uc11c\ub294 Capital Gain \ud61c\ud0dd\uc744 \uc0c1\ub2f9 \ubd80\ubd84 \uc778\uc815\ud558\uc9c0 \uc54a\ub294\ub2e4. \uc989, \uc815\ubd80 \uc785\uc7a5\uc5d0\uc11c\ub294 &#8220;\uc2e4\uc81c\ub85c\ub294 100\ub9cc \ub2ec\ub7ec\uc758 \uc774\uc775\uc744 \ubd24\ub294\ub370 \uc808\ubc18\ub9cc \uc138\uae08\uc744 \uacc4\uc0b0\ud558\ub294 \uac83\uc740 \ub108\ubb34 \ud070 \ud61c\ud0dd \uc544\ub2cc\uac00?&#8221; \ub77c\ub294 \uad00\uc810\uc73c\ub85c \ub2e4\uc2dc \uacc4\uc0b0\ud55c\ub2e4. \uadf8\ub798\uc11c \uc77c\ubc18\uc138\ubcf4\ub2e4 AMT \uacc4\uc0b0\uc774 \ub354 \ud06c\uac8c \ub098\uc624\ub294 \uacbd\uc6b0\uac00 \ub9ce\ub2e4.<\/p>\n<p><strong><u>\uac00\uc7a5<\/u><\/strong> <strong><u>\ub9ce\uc774<\/u><\/strong> <strong><u>\ubc1c\uc0dd\ud558\ub294<\/u><\/strong> <strong><u>\uc0ac\ub840<\/u><\/strong> <strong><u>\u2460<\/u><\/strong> <strong><u>\ubd80\ub3d9\uc0b0<\/u><\/strong> <strong><u>\ub9e4\uac01<\/u><\/strong><\/p>\n<p>\uc694\uc998 \uac00\uc7a5 \ud754\ud55c \uc0ac\ub840\ub294 \ud22c\uc790\uc6a9 \ubd80\ub3d9\uc0b0 \ub9e4\uac01\uc774\ub2e4.<\/p>\n<p>\uc608\ub97c \ub4e4\uc5b4<\/p>\n<ul>\n<li>\uad6c\uc785\uac00 : $700,000<\/li>\n<li>\ub9e4\uac01\uac00 : $1,500,000<\/li>\n<\/ul>\n<p>Capital Gain\uc740 $800,000 \uc774\ub2e4.<\/p>\n<p>\uc77c\ubc18 \uc138\uae08\uc5d0\uc11c\ub294 $400,000\ub9cc \uacfc\uc138\ub418\uc9c0\ub9cc AMT\uc5d0\uc11c\ub294 \ub354 \ub9ce\uc740 \uae08\uc561\uc744 \uacfc\uc138\ub300\uc0c1\uc73c\ub85c \ubcf4\uae30 \ub54c\ubb38\uc5d0 \ucd94\uac00 \uc138\uae08\uc774 \ubc1c\uc0dd\ud558\ub294 \uc0ac\ub840\uac00 \uc0c1\ub2f9\ud788 \ub9ce\ub2e4.<\/p>\n<p>\ud2b9\ud788<\/p>\n<ul>\n<li>Cottage<\/li>\n<li>Rental Property<\/li>\n<li>\uc0c1\uc18d\ubc1b\uc740 \ubd80\ub3d9\uc0b0<\/li>\n<\/ul>\n<p>\ub9e4\uac01 \uc2dc \uc790\uc8fc \ubc1c\uc0dd\ud55c\ub2e4.<\/p>\n<p><strong><u>\uac00\uc7a5<\/u><\/strong> <strong><u>\ub9ce\uc774<\/u><\/strong> <strong><u>\ubc1c\uc0dd\ud558\ub294<\/u><\/strong> <strong><u>\uc0ac\ub840<\/u><\/strong> <strong><u>\u2461<\/u><\/strong> <strong><u>\ud574\uc678<\/u><\/strong> <strong><u>\uc18c\ub4dd\uacfc<\/u><\/strong><strong><u> Foreign Tax Credit<\/u><\/strong><\/p>\n<p>\ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 &#8220;\ud574\uc678\uc5d0\uc11c \uc774\ubbf8 \uc138\uae08\uc744 \ub0c8\uc73c\ub2c8 \uce90\ub098\ub2e4\uc5d0\uc11c\ub294 \uc138\uae08\uc744 \uc548 \ub0b4\uaca0\uc9c0.&#8221; \ub77c\uace0 \uc0dd\uac01\ud55c\ub2e4. \ud558\uc9c0\ub9cc \uc2e4\uc81c\ub85c\ub294 \uadf8\ub807\uc9c0 \uc54a\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \ubbf8\uad6d\uc5d0\uc11c \ubc30\ub2f9\uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\uc5ec \ubbf8\uad6d\uc5d0 \uc138\uae08\uc744 \uc774\ubbf8 \ub0a9\ubd80\ud588\ub2e4\uace0 \uac00\uc815\ud574 \ubcf4\uc790. \uce90\ub098\ub2e4\uc5d0\uc11c\ub294 Foreign Tax Credit\uc744 \uc774\uc6a9\ud558\uc5ec \ubbf8\uad6d\uc5d0\uc11c \ub0b8 \uc138\uae08\uc744 \uacf5\uc81c\ubc1b\uac8c \ub41c\ub2e4. \uadf8\ub7f0\ub370 AMT \uacc4\uc0b0\uc5d0\uc11c\ub294Foreign Tax Credit\uc744 \uc804\ubd80 \uc778\uc815\ud558\uc9c0 \uc54a\ub294\ub2e4. \uc989, \uc77c\ubc18\uc138 \uacc4\uc0b0\uc5d0\uc11c\ub294 \uc138\uae08\uc744 \uac70\uc758 \ub0b4\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 AMT \uacc4\uc0b0\uc5d0\uc11c\ub294&#8221;\ud574\uc678\uc138\uc561\uacf5\uc81c\ub97c \ub108\ubb34 \ub9ce\uc774 \ubc1b\uc558\uc73c\ub2c8 \ucd5c\uc18c\ud55c\uc758 \uc138\uae08\uc740 \ub0b4\uc57c \ud55c\ub2e4.&#8221;\uace0 \ud310\ub2e8\ud558\uc5ec \ucd94\uac00 \uc138\uae08\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>AMT<\/u><\/strong><strong><u>\ub97c<\/u><\/strong> <strong><u>\ub0b4\uba74<\/u><\/strong> <strong><u>\uc190\ud574\uc77c\uae4c<\/u><\/strong><strong><u>?<\/u><\/strong><\/p>\n<p>\ub2e4\ud589\ud788 \ub300\ubd80\ubd84\uc758 \uacbd\uc6b0\ub294 \uadf8\ub807\uc9c0 \uc54a\ub2e4. AMT\ub294 \uc601\uc6d0\ud788 \uc5c6\uc5b4\uc9c0\ub294 \uc138\uae08\uc774 \uc544\ub2c8\ub2e4. \ucd94\ud6c4 7\ub144 \ub3d9\uc548 \uc77c\ubc18 \uc18c\ub4dd\uc138\uac00 AMT\ubcf4\ub2e4 \ub9ce\uc774 \uacc4\uc0b0\ub418\ub294 \ud574\uac00 \uc788\ub2e4\uba74 \uc774\ubc88\uc5d0 \ub0a9\ubd80\ud55c AMT\ub97c \uc870\uae08\uc529 \ub3cc\ub824\ubc1b\uc744 \uc218 \uc788\ub2e4. \uc774\ub97c Minimum Tax Carryover Credit \uc774\ub77c\uace0 \ud55c\ub2e4. \uc774\ubc88\uc5d0 \uba3c\uc800 \ub0a9\ubd80\ud558\uc9c0\ub9cc \ud5a5\ud6c4 \uc138\uae08\uc5d0\uc11c \ud68c\uc218\ud560 \uac00\ub2a5\uc131\uc774 \uc788\ub2e4. \ub2e4\ub9cc, 7\ub144 \uc548\uc5d0 \ucda9\ubd84\ud55c \uc77c\ubc18 \uc18c\ub4dd\uc138\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc73c\uba74 \uc77c\ubd80\ub294 \ud68c\uc218\ud558\uc9c0 \ubabb\ud560 \uc218\ub3c4 \uc788\ub2e4.<\/p>\n<p><strong><u>2024<\/u><\/strong><strong><u>\ub144\ubd80\ud130<\/u><\/strong><strong><u> AMT<\/u><\/strong><strong><u>\uac00<\/u><\/strong> <strong><u>\ud06c\uac8c<\/u><\/strong> <strong><u>\uac15\ud654\ub418\uc5c8\ub2e4<\/u><\/strong><\/p>\n<p>\uae30\uc874\uc5d0\ub3c4 AMT\ub294 \uc788\uc5c8\uc9c0\ub9cc \uc2e4\uc81c \uc601\ud5a5\uc744 \ubc1b\ub294 \uc0ac\ub78c\uc740 \ub9ce\uc9c0 \uc54a\uc558\ub2e4. \uadf8\ub7ec\ub098 2024\ub144 \uac1c\uc815\uc73c\ub85c \uc778\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \ubcc0\ud654\uac00 \uc788\uc5c8\ub2e4.<\/p>\n<ul>\n<li>Capital Gain\uc5d0 \ub300\ud55c \uc138\uc81c \ud61c\ud0dd\uc774 AMT \uacc4\uc0b0\uc5d0\uc11c\ub294 \ub354 \ud06c\uac8c \uc81c\ud55c\ub41c\ub2e4.<\/li>\n<li>Foreign Tax Credit \uc778\uc815 \ubc94\uc704\uac00 \uc904\uc5b4\ub4e4\uc5c8\ub2e4.<\/li>\n<li>\uae30\ubd80\uae08 \uc138\uc561\uacf5\uc81c\ub3c4 \uc77c\ubd80\ub9cc \uc778\uc815\ub41c\ub2e4.<\/li>\n<li>\uc9c1\uc6d0 \uc2a4\ud1a1\uc635\uc158 \ud61c\ud0dd\ub3c4 \ucd95\uc18c\ub41c\ub2e4.<\/li>\n<\/ul>\n<p>\uc774\ub7ec\ud55c \uc774\uc720\ub85c \uc774\uc804\uc5d0\ub294 AMT\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\ub358 \ub0a9\uc138\uc790\ub4e4\ub3c4 \uc774\uc81c\ub294 \uc0c1\ub2f9\ud55c AMT\ub97c \ubd80\ub2f4\ud558\ub294 \uc0ac\ub840\uac00 \ub298\uc5b4\ub098\uace0 \uc788\ub2e4.<\/p>\n<p><strong><u>\uc2e4\uc81c\ub85c\ub294<\/u><\/strong> <strong><u>\uc5b4\ub5a4<\/u><\/strong> <strong><u>\uc0ac\ub78c\ub4e4\uc774<\/u><\/strong> <strong><u>\uac00\uc7a5<\/u><\/strong> <strong><u>\ub9ce\uc774<\/u><\/strong> <strong><u>\uc601\ud5a5\uc744<\/u><\/strong> <strong><u>\ubc1b\uc744\uae4c<\/u><\/strong><strong><u>?<\/u><\/strong><\/p>\n<p>\ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\ub77c\uba74 \ubc18\ub4dc\uc2dc AMT \uc5ec\ubd80\ub97c \ubbf8\ub9ac \uac80\ud1a0\ud558\ub294 \uac83\uc774 \uc88b\ub2e4.<\/p>\n<ul>\n<li>\ud22c\uc790\uc6a9 \ubd80\ub3d9\uc0b0\uc744 \ub9e4\uac01\ud558\ub294 \uacbd\uc6b0<\/li>\n<li>\uc0ac\uc5c5\uccb4\ub97c \ub9e4\uac01\ud558\ub294 \uacbd\uc6b0<\/li>\n<li>\uc8fc\uc2dd\uc744 \ub300\ub7c9\uc73c\ub85c \ucc98\ubd84\ud558\ub294 \uacbd\uc6b0<\/li>\n<li>\ud574\uc678 \ud22c\uc790\uc18c\ub4dd\uc774 \ub9ce\uc740 \uacbd\uc6b0<\/li>\n<li>Foreign Tax Credit\uc744 \ub9ce\uc774 \uacf5\uc81c\ubc1b\ub294 \uacbd\uc6b0<\/li>\n<li>\uace0\uc561 \uae30\ubd80\ub97c \uacc4\ud68d\ud558\ub294 \uacbd\uc6b0<\/li>\n<li>Employee Stock Option\uc744 \ud589\uc0ac\ud558\ub294 \uacbd\uc6b0<\/li>\n<\/ul>\n<p><strong><u>\ubbf8\ub9ac<\/u><\/strong> <strong><u>\uacc4\uc0b0\ud574<\/u><\/strong> <strong><u>\ubcf4\ub294<\/u><\/strong> <strong><u>\uac83\uc774<\/u><\/strong> <strong><u>\uc808\uc138\uc758<\/u><\/strong> <strong><u>\uc2dc\uc791\uc774\ub2e4<\/u><\/strong><\/p>\n<p>AMT\ub294 \uc77c\ubc18 \uc18c\ub4dd\uc138 \uacc4\uc0b0\uc774 \ub05d\ub09c \ub4a4 \ucd94\uac00\ub85c \uacc4\uc0b0\ub418\ub294 \uc138\uae08\uc774\uae30 \ub54c\ubb38\uc5d0, \ub9ce\uc740 \ub0a9\uc138\uc790\ub4e4\uc774 \uc2e0\uace0\uac00 \uac70\uc758 \uc644\ub8cc\ub41c \uc2dc\uc810\uc5d0\uc11c\uc57c \uc608\uc0c1\uce58 \ubabb\ud55c \ucd94\uac00 \uc138\uae08\uc744 \uc54c\uac8c \ub418\ub294 \uacbd\uc6b0\uac00 \uc801\uc9c0 \uc54a\ub2e4. \ud2b9\ud788 Capital Gain\uc774 \ud06c\uac70\ub098 Foreign Tax Credit\uc744 \ub9ce\uc774 \uc801\uc6a9\ubc1b\ub294 \ud574\uc5d0\ub294 \uc77c\ubc18 \uc18c\ub4dd\uc138\ub9cc \ubcf4\uace0 \uc138\uae08\uc744 \uc608\uc0c1\ud574\uc11c\ub294 \uc548 \ub41c\ub2e4. \uacbd\uc6b0\uc5d0 \ub530\ub77c \uc218\ub9cc \ub2ec\ub7ec\uc758 AMT\uac00 \ucd94\uac00\ub420 \uc218\ub3c4 \uc788\uc73c\uba70, \ud604\uae08 \uc720\ub3d9\uc131\uc5d0\ub3c4 \uc601\ud5a5\uc744 \uc904 \uc218 \uc788\ub2e4.<\/p>\n<p>\ubd80\ub3d9\uc0b0\uc774\ub098 \uc0ac\uc5c5\uccb4 \ub9e4\uac01\ucc98\ub7fc \ud070 \uac70\ub798\ub97c \uc55e\ub450\uace0 \uc788\ub2e4\uba74 \uac70\ub798\uac00 \uc644\ub8cc\ub41c \ud6c4\uac00 \uc544\ub2c8\ub77c \uc0ac\uc804\uc5d0 AMT\uae4c\uc9c0 \ud568\uaed8 \uc2dc\ubbac\ub808\uc774\uc158\ud574 \ubcf4\ub294 \uac83\uc774 \uc911\uc694\ud558\ub2e4. \uc608\uc0c1\ub418\ub294 \uc138\uae08 \ubd80\ub2f4\uc744 \ubbf8\ub9ac \ud30c\uc545\ud558\uba74 \ub9e4\uac01 \uc2dc\uae30\ub098 \uc808\uc138 \uc804\ub7b5\uc744 \ubcf4\ub2e4 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\ub9e4\uac01\ud558\uc5ec \ud070 Capital Gain\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0 \ud574\uc678 \ud22c\uc790\uc18c\ub4dd\uc774\ub098 \ud574\uc678 \uc784\ub300\uc18c\ub4dd \ub4f1\uc73c\ub85c **Foreign Tax Credit(FTC)**\uc744 \uacf5\uc81c\ubc1b\uc740 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"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":[5,62],"tags":[],"class_list":["post-98425","post","type-post","status-publish","format-standard","hentry","category-society","category-lee-jung"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/98425","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=98425"}],"version-history":[{"count":5,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/98425\/revisions"}],"predecessor-version":[{"id":98431,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/98425\/revisions\/98431"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=98425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=98425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=98425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}