{"id":242436,"date":"2021-08-09T17:39:26","date_gmt":"2021-08-09T09:39:26","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=242436"},"modified":"2022-08-25T13:30:14","modified_gmt":"2022-08-25T05:30:14","slug":"south-korea-tax-planning","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/kr\/south-korea-tax-planning\/","title":{"rendered":"\ud55c\uad6d \ud22c\uc790\uc790\ub4e4\uc744 \uc704\ud55c \ud574\uc678\ud22c\uc790\uc870\uc138 \uc804\ub7b5"},"content":{"rendered":"<p>\u2018\uae00\ub85c\ubc8c\ud654\u2019\ub77c\ub294 \ub9d0\uc740 \uc774\uc81c \ub2e4\uc18c \uc9c4\ubd80\ud558\uac8c \ub4e4\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uae00\ub85c\ubc8c\ud654\ub294 \uc5ec\uc804\ud788 \uc9c4\ud589 \uc911\uc774\uba70, \uc9c0\uc18d\uc801\uc73c\ub85c \uc9c4\ud654\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \uc138\ubc95\uc740 \uc774\ub7ec\ud55c \uae00\ub85c\ubc8c\ud654\uc5d0 \ub9de\ucdb0 \uacc4\uc18d \uc9c4\ud654\ud558\uace0 \uc788\uae30 \ub54c\ubb38\uc5d0, \uc774\ubbf8 \ud574\uc678 \ud22c\uc790\ub97c \uc9c4\ud589 \uc911\uc778 \ud68c\uc0ac\ub098 \uacc4\ud68d \uc911\uc778 \ud68c\uc0ac \ubaa8\ub450\uc5d0\uac8c \ub9e4\uc6b0 \uc911\uc694\ud55c \ubc95\ub960 \ubd84\uc57c\uc785\ub2c8\ub2e4. \ubcf8 \uae00\uc740 \ud574\uc678 \uc2dc\uc7a5\uc5d0 \uc9c4\ucd9c\ud558\ub294 \ud55c\uad6d \ud22c\uc790\uc790\ub4e4\uc774 \uc54c\uc544\uc57c \ud560 \uc8fc\uc694 \uc870\uc138 \uad00\ub828 \uac1c\ub150\uacfc \uace0\ub824\ud574\uc57c\ud560 \uc694\uc18c\ub97c \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>\n<figure id=\"attachment_242269\" aria-describedby=\"caption-attachment-242269\" style=\"width: 240px\" class=\"wp-caption alignleft\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-242272\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/08\/Kim-Sunyoung-Sunny-Senior-foreign-attorney-Tel-82-2-316-4655-Email-syokim@shinkim.com-.jpg\" alt=\"Kim Sunyoung (Sunny), Senior foreign attorney, Tel-+82 2 316 4655, Email-syokim@shinkim.com\" width=\"240\" height=\"300\" \/><figcaption id=\"caption-attachment-242269\" class=\"wp-caption-text\"><strong><span style=\"color: #333333;\"><em>\uae40\uc120\uc601<\/em><\/span> (Sunny) <\/strong><br \/><span style=\"color: #333333;\"><em>\uc120\uc784 \uc678\uad6d\ubcc0\ud638\uc0ac<\/em><\/span><br \/>Tel: +82 2 316 4655<br \/>Email: syokim@shinkim.com<\/figcaption><\/figure>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\uae00\ub85c\ubc8c\ud654\ub85c \uc778\ud574 \uad6d\uacbd\uc758 \uc7a5\ubcbd\uc774 \ub0ae\uc544\uc9d0\uc5d0 \ub530\ub77c \uad6d\uc81c \ubb34\uc5ed\uacfc \ud22c\uc790\ub294 \uc804\ub840 \uc5c6\uc774 \uc99d\uac00\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud06c\ub85c\uc2a4\ubcf4\ub354(cross-border)\uc758 \ubd80\uc0c1\uc740 \uc138\uae08 \ubd88\ud655\uc2e4\uc131\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uc5f0\uacb0\ub418\uc5b4 \uc788\uc73c\uba70, \ub0a9\uc138\uc758 \uc758\ubb34\ub294 \ud22c\uc790\uc790 \uad6d\uac00\uc758 \uc8fc\uad8c\uacfc \ud22c\uc790 \ub300\uc0c1 \uad6d\uac00\uc758 \uc8fc\uad8c\uacfc \ubcf5\uc7a1\ud558\uac8c \uc5bd\ud600\uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc774\uc911\uacfc\uc138\uc758 \ubd80\ub2f4\uc73c\ub85c \uc774\uc5b4\uc838, \ub3d9\uc77c \uc18c\ub4dd\uc5d0 \ub300\ud574 \uc138\uae08\uc774 \uc774\uc911, \ub610\ub294 \uc0bc\uc911\uc73c\ub85c \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc911\ucca9\ub41c \uacfc\uc138 \ubb38\uc81c\ub97c \uc0b4\ud3b4\ubcfc \ub54c\ub294 \ud22c\uc790\uc758 \uc804\uccb4\uc801\uc778 \uc2e4\ud6a8\uc138\uc728\uc744 \uc0b4\ud3b4\ubcf4\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4. \uc2e4\ud6a8\uc138\uc728\uc744 \uacc4\uc0b0\ud558\ub294 \uac00\uc7a5 \uac04\ub2e8\ud55c \ubc29\ubc95\uc740 \uad6d\uc678 \ubc1c\uc0dd \uc18c\ub4dd\uc5d0 \uad00\ud558\uc5ec \uc804\uc138\uacc4\uc801\uc73c\ub85c \ub0a9\ubd80\ud55c \uc138\uc561\uc744 \uad6d\uc678 \ubc1c\uc0dd \uc18c\ub4dd\uc73c\ub85c \ub098\ub204\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uad6d\uc678\uc5d0\uc11c \uc5bc\ub9c8\uc758 \uc138\uc561\uc744 \ub0a9\ubd80\ud558\uace0 \uc788\ub294\uc9c0 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e4\ud6a8\uc138\uc728\uc774 \ub192\uc744\uc218\ub85d \uacfc\uc138 \ubd80\ub2f4\uc774 \ud070 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\uc2e4\ud6a8\uc138\uc728\uc758 \ubd80\ub2f4\uc744 \uacbd\uac10\ud560 \uc218 \uc788\ub294 \ubc29\ubc95\uc73c\ub85c\ub294 \uad6d\uac00 \uac04\uc5d0 \uccb4\uacb0\ub41c \uc870\uc138\uc870\uc57d(tax treaty)\uc744 \ud1b5\ud558\uc5ec \uacfc\uc138 \ubd80\ub2f4\uc744 \uc904\uc774\ub294 \uac83\uacfc \ub0b4\uad6d\uc138\ubc95\uc0c1 \uc81c\uacf5\ub418\ub294 \uc774\uc911\uacfc\uc138 \uc644\ud654(relief)\ub97c \ud65c\uc6a9\ud558\ub294 \ubc29\ubc95\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ud22c\uc790\uc790\ub4e4\uc740 \ud574\uc678 \ud22c\uc790 \uc218\uc775\uc744 \uadf9\ub300\ud654\ud558\uace0 \uacfc\uc138 \ubd80\ub2f4\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \uc774\uc911\uacfc\uc138 \uc601\uc5ed\uc5d0\uc11c \uc774 \ub450 \ubc29\ubc95\uc744 \ubc18\ub4dc\uc2dc \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\ud55c\uad6d\uc740 \ud604\uc7ac 90\uc5ec \uac1c\uad6d\uacfc \uc870\uc138\uc870\uc57d\uc744 \uccb4\uacb0\ud55c \uc0c1\ud0dc\uc785\ub2c8\ub2e4. \uc870\uc138\uc870\uc57d\uc740 \ud2b9\uc815 \uc138\ubaa9\uc5d0 \ub530\ub77c \ud22c\uc790\uad6d\uacfc \ud53c\ud22c\uc790\uad6d\uc758 \uacfc\uc138\uad8c\uc744 \ub098\ub204\ub294 \uc911\uc694\ud55c \ud611\uc815\uc785\ub2c8\ub2e4. \ubb3c\ub860, \ubc30\ub2f9\uae08\uc774\ub098 \uc774\uc790 \ube44\uc6a9\uc5d0 \uc788\uc5b4\uc11c \ud574\ub2f9 \uad6d\uac00\uc758 \ud604\uc9c0 \uc138\ubc95\uc5d0 \ub530\ub77c \ub354 \ub0ae\uc740 \uc138\uc728\uc744 \uc120\ud0dd\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc870\uc138\uc870\uc57d\uc5d0 \uc758\uc874\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc77c\ubc18\uc801\uc73c\ub85c \ud574\uc678 \ud22c\uc790\ub97c \uacc4\ud68d\ud560 \ub54c \ud574\ub2f9 \uad6d\uac00\uac00 \ud55c\uad6d\uacfc \uc870\uc138\uc870\uc57d\uc744 \uccb4\uacb0\ud55c \uad6d\uac00\uc778\uc9c0 \uc0b4\ud3b4\ubcf4\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc870\uc138\uc870\uc57d\uc5d0 \uba85\uc2dc\ub41c \ubc30\ub2f9, \uc774\uc790 \ub610\ub294 \ub85c\uc5f4\ud2f0\uc5d0 \ub300\ud55c \uc6d0\ucc9c\uc138\ub97c \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\ubbf8\uad6d\uc744 \uc608\ub85c \uc0b4\ud3b4\ubcf4\uba74, \uc870\uc138\uc870\uc57d\uc744 \uccb4\uacb0\ud558\uc9c0 \uc54a\uc740 \uad6d\uac00\uc758 \uacbd\uc6b0 \ubc30\ub2f9\uc774\ub098 \uc774\uc790\uc640 \uac19\uc740 \uc218\ub3d9\uc18c\ub4dd(passive income)\uc740 30%\uc758 \uc6d0\ucc9c\uc138 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud55c\uad6d\uacfc \ubbf8\uad6d \uac04\uc5d0\ub294 \uc870\uc138\uc870\uc57d\uc774 \uccb4\uacb0\ub418\uc5b4 \uc788\uc5b4, \ubc30\ub2f9\uc758 \uacbd\uc6b0 10~15%, \uc774\uc790\uc758 \uacbd\uc6b0 12%\uc758 \uc81c\ud55c\uc138\uc728\uc5d0 \uc758\ud558\uc5ec \ubbf8\uad6d\uc5d0\uc11c \uc6d0\ucc9c\uc138\uac00 \uc9d5\uc218\ub429\ub2c8\ub2e4. \ub2e8, \ud55c\uad6d\uc5d0\uc11c\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc138\ubc95\uc0c1 \uc900\uc218\ud574\uc57c\ud560 \uc694\uac74\uc744 \uc798 \uc0b4\ud3b4\ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc870\uc138\uc870\uc57d\uc5d0 \ub530\ub978 \uc81c\ud55c\uc138\uc728\uc744 \uc801\uc6a9 \ubc1b\uae30 \uc704\ud574\uc11c\ub294 \uc81c\ud55c\uc138\uc728 \uc801\uc6a9 \uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc694\uac74\ub4e4\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc2dc\uac04\uc774 \uc18c\uc694\ub418\uace0 \ubc88\uac70\ub85c\uc6b8 \uc218 \uc788\uc73c\ub098, \uac10\uba74 \ud61c\ud0dd\uc744 \ubc1b\uae30 \uc704\ud574 \uc801\uc808\ud55c \uc2e0\uccad\uc11c\ub97c \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud558\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc870\uc138\uc870\uc57d\uc774 \uac10\uba74\uc744 \uba85\uc2dc\ud558\uace0 \uc788\ub2e4 \ud558\ub354\ub77c\ub3c4, \uc774\ub7ec\ud55c \uac10\uba74\uc774 \uc790\ub3d9\uc73c\ub85c \uc801\uc6a9\ub418\ub294 \uac83\uc740 \uc544\ub2c8\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc694\uac74 \uc900\uc218\ub294 \uc804\ub7b5\uc801 \ud22c\uc790\uc790\uc640 \uc7ac\ubb34\uc801 \ud22c\uc790\uc790 \ubaa8\ub450\uc5d0\uac8c \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n<figure id=\"attachment_242265\" aria-describedby=\"caption-attachment-242265\" style=\"width: 240px\" class=\"wp-caption alignleft\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-242268\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/08\/Kim-Minhyung-Michelle-Foreign-attorney-Tel-82-2-316-7283-Email-mhkim@shinkim.com_.jpg\" alt=\"Kim Minhyung (Michelle), Foreign attorney, Tel-+82 2 316 7283, Email-mhkim@shinkim.com\" width=\"240\" height=\"300\" \/><figcaption id=\"caption-attachment-242265\" class=\"wp-caption-text\"><strong><span style=\"color: #333333;\"><em>\uae40\ubbfc\ud615<\/em><\/span> (Michelle)<\/strong><br \/><span style=\"color: #333333;\"><em>\uc678\uad6d\ubcc0\ud638\uc0ac<\/em><\/span><br \/>Tel: +82 2 316 7283<br \/>Email: mhkim@shinkim.com<\/figcaption><\/figure>\n<p>\uc870\uc138\uc870\uc57d\uc740 \uc774\uc911\uacfc\uc138\uc758 \ubd80\ub2f4\uc744 \uc644\uc804\ud788 \ub35c\uc5b4\uc8fc\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc870\uc138\uc870\uc57d\uc740 \ub450 \uad6d\uac00\ub4e4\uc774 \uacfc\uc138\uad8c\uc758 \ud589\uc0ac\ub97c \uc77c\ubd80 \uc81c\ud55c\ud558\ub294 \uac83\uc5d0 \ub3d9\uc758\ud558\uc5ec \uc138\uae08\uc744 \uac10\uba74\ud558\uc5ec \uc8fc\ub294 \uac83\uc785\ub2c8\ub2e4. \uc870\uc138\uc870\uc57d\uc5d0\uc11c \uba85\uc2dc\ub41c \ub0ae\uc740 \uc138\uc728\uc5d0 \uc758\ud55c \uc138\uc561\uc744 \ud22c\uc790\ub300\uc0c1\uad6d\uac00\uc5d0 \ub0a9\ubd80\ud55c \ub4a4, \ud55c\uad6d\uc5d0\uc11c \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc138\uae08\uc5d0\uc11c \uc704 \uc138\uc561\uc5d0 \ub300\ud55c \uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\uc138\uae08 \uacf5\uc81c\uc5d0\ub294 \u2018\uc9c1\uc811 \uc678\uad6d\ub0a9\ubd80\uc138\uc561 \uacf5\uc81c\u2019\uc640 \u2018\uac04\uc811 \uc678\uad6d\ub0a9\ubd80\uc138\uc561 \uacf5\uc81c\u2019 \ub450 \uac00\uc9c0 \uc720\ud615\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc9c1\uc811 \uacf5\uc81c\ub294 \ud55c\uad6d \ud22c\uc790\uc790\uac00 \uc678\uad6d\uc5d0 \uc9c1\uc811 \ub0a9\ubd80\ud55c \uc138\uae08\uc5d0 \ub300\ud574 \uc2e0\uccad\ud560 \uc218 \uc788\uace0, \ud22c\uc790 \ub300\uc0c1 \uad6d\uac00\uc5d0\uc11c \ubc30\ub2f9\uc774\ub098 \uc774\uc790\uc640 \uac19\uc740 \uc218\ub3d9\uc801 \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c \uc870\uc138\uc870\uc57d\uc5d0 \ub530\ub77c \ub0ae\uc740 \uc138\uc728\ub85c \uc6d0\ucc9c\uc9d5\uc218\ub41c \uc138\uc561\uc774 \uc801\uc6a9 \ub300\uc0c1\uc785\ub2c8\ub2e4. \uac04\uc811 \uacf5\uc81c\ub294 \ud22c\uc790\uc790\uac00 \ubc1b\uc740 \ubc30\ub2f9\uc5d0 \ub300\ud574 \uc790\ud68c\uc0ac\uac00 \ud22c\uc790 \ub300\uc0c1 \uad6d\uac00\uc5d0 \ub0a9\ubd80\ud55c \ubc95\uc778\uc138\uc5d0 \ub300\ud574\uc11c \ud22c\uc790\uc790\uc758 \uc2e0\uccad\uc5d0 \uc758\ud574 \uacf5\uc81c\ud574\uc8fc\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \ubc95\uc778\uc138\ub97c \ub0a9\ubd80\ud55c \uc790\ud68c\uc0ac\uc758 \ubc95\uc778\uc138 \ub300\uc0c1\uc774 \ub418\ub294 \uc18c\ub4dd\uc744 \ud55c\uad6d \ubaa8\ud68c\uc0ac\uc5d0\uc11c \ubc30\ub2f9\uc73c\ub85c \uc9c0\uae09\ubc1b\uc740 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uacfc\uac70 \ud55c\uad6d\uc758 \uc678\uad6d\ub0a9\ubd80\uc138\uc561 \uacf5\uc81c\ub294 \uc790\ud68c\uc0ac\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc190\uc790\ud68c\uc0ac\uac00 \ub0a9\ubd80\ud55c \ubc95\uc778\uc138\uc5d0 \ub300\ud574\uc11c\ub3c4 \uacf5\uc81c\ub97c \ud5c8\uc6a9\ud588\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud604\ud589\ubc95\uc740 \uc790\ud68c\uc0ac\uac00 \ub0a9\ubd80\ud55c \ubc95\uc778\uc138\uc5d0 \ud55c\ud558\uc5ec \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub610\ud55c, \uc801\uc6a9\ub418\ub294 \uacf5\uc81c\uc561\uc758 \ud55c\ub3c4\ub294 \ud574\ub2f9 \uc18c\ub4dd\uc774 \ud55c\uad6d\uc5d0\uc11c \uacfc\uc138\ub420 \uacbd\uc6b0 \ubc1c\uc0dd\ud560 \ubc95\uc778\uc138\uc561\uc785\ub2c8\ub2e4. \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uc774 \uc774\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \uc794\uc5ec\ubd84\uc740 10\ub144\uac04 \uc774\uc5f0\ub429\ub2c8\ub2e4.<\/p>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\ud604\uc9c0 \uaddc\uc81c\uc758 \uacbd\uc6b0, \ud2b9\ud788 \uace0\uc815\uc0ac\uc5c5\uc7a5(permanent establishment), \uc774\uc790 \ube44\uc6a9 \ud55c\ub3c4 \uaddc\uc815(interest expense limitation), \uc774\uc804\uac00\uaca9(transfer pricing) \ubb38\uc81c\uc640 \uad00\ub828\ud558\uc5ec \uc8fc\uc758 \uae4a\uac8c \uc0b4\ud3b4\ubd10\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uace0\uc815\uc0ac\uc5c5\uc7a5\uc758 \uacbd\uc6b0, \ud55c\uad6d \ud22c\uc790\uc790\ub294 \uc678\uad6d\uc5d0\uc11c\uc758 \uc0ac\uc5c5 \ud589\uc704\ub97c \ud56d\uc0c1 \ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788 \ud604\uc9c0 \uacfc\uc138 \ub2f9\uad6d\uc774 \ud55c\uad6d \ud22c\uc790\uc790\uac00 \ud604\uc9c0 \uc790\ud68c\uc0ac\ub098 \uc9c0\uc0ac \ud615\ud0dc\ub97c \uc0ac\uc6a9\ud558\uc9c0 \uc54a\uace0 \uc9c1\uc811 \uc0ac\uc5c5\uc7a5\uc744 \ubcf4\uc720\ud558\uace0 \uc788\ub2e4\uace0 \uac04\uc8fc\ud558\uc9c0 \uc54a\ub3c4\ub85d \uad00\ub828 \uc870\uc138\uc870\uc57d\uc774\ub098 \ud604\uc9c0\uc138\ubc95\uc5d0 \ubcc4\ub3c4\ub85c \uba85\uc2dc\ub41c \uc0ac\uc5c5 \ud589\uc704\ub97c \uc218\ud589\ud558\uc9c0 \uc54a\uac8c \uc8fc\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0 \ud55c\uad6d \ud22c\uc790\uc790\uc5d0 \ub300\ud558\uc5ec \ud604\uc9c0 \uacfc\uc138 \ub2f9\uad6d\uc774 \uacfc\uc138\uad8c\uc744 \ud589\uc0ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\uc774\uc790 \ube44\uc6a9 \ud55c\ub3c4 \uaddc\uc815\uc758 \uacbd\uc6b0, \ud22c\uc790\ub97c \uc704\ud574 \ubd80\ucc44\uc640 \uc790\uae30\uc790\ubcf8\uc744 \ubaa8\ub450 \ud65c\uc6a9\ud558\uace0\uc790 \ud558\ub294 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4. \ud22c\uc790\uc790\ub4e4\uc740 \uc790\uae08 \uc870\ub2ec \uad6c\uc870\uac00 \ud604\uc9c0 \uad6d\uac00\uc758 \uc774\uc790 \ube44\uc6a9 \ud55c\ub3c4 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ud558\uc5ec, \ud574\ub2f9 \uc774\uc790 \ube44\uc6a9\uc774 \uacf5\uc81c\ub97c \ubd80\uc778\ub2f9\ud558\uac70\ub098 \ub610\ub294 \ubd80\uc778\ub41c \uc774\uc790 \ube44\uc6a9\uc774 \ubc95\uc778\uc138 \ubaa9\uc801\uc758 \ubc30\ub2f9\uc73c\ub85c \uc7ac\ubd84\ub958\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\uc74c\uc758 3\uac00\uc9c0 \uacbd\uc6b0 \uc774\uc790 \ube44\uc6a9 \uacf5\uc81c\uac00 \uc81c\ud55c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\ub9ce\uc740 \uad6d\uac00\uc5d0\uc11c\ub294 \ud68c\uc0ac \uac04 \ub300\ucd9c\uc5d0 \ub300\ud574 \ubd80\ucc44 \ub300 \uc790\uae30\uc790\ubcf8 \ube44\uc728\uc744 \ub3c4\uc785\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud55c\uad6d \ud22c\uc790\uc790\ub4e4\uc740 \uad00\ub828 \uc774\uc790 \ube44\uc6a9\uc774 \uc628\uc804\ud788 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d, \uad00\ub828\ubc95\uc5d0\uc11c \uba85\uc2dc\ud55c \ube44\uc728\uc5d0 \ub530\ub77c \uc790\ubcf8\uc744 \uad6c\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ud55c\uad6d\uc758 \uacbd\uc6b0 2:1\uc758 \ubd80\ucc44 \ub300 \uc790\uae30\uc790\ubcf8 \ube44\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/li>\n<li>EBITDA(\uc774\uc790, \uc138\uae08, \uac10\uac00\uc0c1\uac01(depreciation), \ubb34\ud615\uc790\uc0b0 \uc0c1\uac01(amortization) \uc774\uc804\uc758 \uc18c\ub4dd)\uc758 20~30%\ub97c \ucd08\uacfc\ud558\ub294 \uc774\uc790 \ube44\uc6a9 \uacf5\uc81c \ubd80\uc778\uc740 OECD\uc758 \uad6d\uac00 \uac04 \uc18c\ub4dd \uc774\uc804\uc744 \ud1b5\ud55c \uc138\uc6d0 \uc7a0\uc2dd(BEPS) \uc561\uc158 \ud50c\ub79c 4\ub97c \ub3c4\uc785\ud55c \uad6d\uac00\uc5d0\uc11c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/li>\n<li>OECD\uc758 \uad6d\uac00 \uac04 BEPS \uc561\uc158 \ud50c\ub79c 2\ub97c \ub3c4\uc785\ud55c \uad6d\uac00\uc758 \uacbd\uc6b0, \ud63c\uc131 \uae08\uc735 \uc0c1\ud488\uc5d0 \ub300\ud55c \uc774\uc790 \ube44\uc6a9 \uacf5\uc81c\uac00 \ubd80\uc778\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\ub610\ud55c, \ud22c\uc790\uc790\uac00 \ud2b9\uc218\uad00\uacc4\uc790\ub4e4\uac04\uc758 \uac70\ub798\ub97c \ud65c\uc6a9\ud558\uace0\uc790 \ud558\ub294 \uacbd\uc6b0, \uc774\uc804 \uac00\uaca9 \uc5f0\uad6c\uc640 \uac19\uc740 \uc120\uc81c\uc801\uc778 \uc870\uce58\ub97c \ud1b5\ud574 \uc774\uc790\uc728\uc774 \uc801\uc815 \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc124\uc815\ub418\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\ud574\uc678 \ud22c\uc790\uc5d0\ub294 \uc6b0\uc120\uc801\uc73c\ub85c \uace0\ub824\ud574\uc57c \ud560 \ubc95\uc801 \ubb38\uc81c\uac00 \ub9ce\uc774 \uc788\uc9c0\ub9cc, tax planning \ub610\ud55c \ub3d9\uc2dc\uc5d0 \uc900\ube44\ud558\uc5ec \ud574\uc678 \ud22c\uc790 \uc218\uc775\uc744 \ucd5c\ub300\ud654 \ud558\uace0 \ubd88\ud544\uc694\ud55c tax leakage\ub97c \ud53c\ud560 \uc218 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ud574\uc678 \ud22c\uc790\uc5d0\uc11c \uace0\ub824\ud574\uc57c \ud558\ub294 \uccb4\ud06c\ub9ac\uc2a4\ud2b8\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\uc7ac\ubb34\uc801 \ud22c\uc790\uc790\uc758 \uacbd\uc6b0, \ucde8\ub4dd, \uc6b4\uc6a9, \ub9e4\uac01\uc758 \ubaa8\ub4e0 \ud22c\uc790 \ub2e8\uacc4\uc5d0 \uc138\uae08\uc774 \ubd80\uacfc\ub418\uae30 \ub54c\ubb38\uc5d0, \uac01 \ud22c\uc790 \ub2e8\uacc4\uc5d0\uc11c \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc138\uae08\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc218\uc775\uc744 \ucd5c\ub300\ud654\ud558\uae30 \uc704\ud574 \uc62c\ubc14\ub978 \ud22c\uc790 \uad6c\uc870\ub97c \ucc3e\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \ud22c\uc790 \uc804\ub7b5, \ud22c\uc790 \uae30\ub300 \uc218\uc775\uc758 \ud2b9\uc131\uc5d0 \ub530\ub77c \uac00\uc7a5 \ub192\uc740 \ud22c\uc790\uc218\uc775\ub960\uc744 \uc5bb\uc744 \uc218 \uc788\ub294 \uad6c\uc870\ub97c \ud65c\uc6a9\ud558\ub294 \uac83\uc774 \uc911\uc694 \ud569\ub2c8\ub2e4.<\/p>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\uc804\ub7b5\uc801 \ud22c\uc790\uc790\uc758 \uacbd\uc6b0, \uc120\uc81c\uc801\uc778 tax planning\uc744 \uc218\ub9bd\ud558\uc5ec \ud2b9\uc815 \ud22c\uc790 \uac74\uc5d0 \ub300\ud558\uc5ec \ud22c\uc790\uc790\uc758 \uae00\ub85c\ubc8c \uc0ac\uc5c5\uacfc \uacf5\uae09\ub9dd\uc774\ub77c\ub294 \uc804\uccb4\uc801\uc778 \ub9e5\ub77d\uc5d0\uc11c \uc0b4\ud3b4\ubcf4\ub294 \uac83\uc774 \uc911\uc694 \ud569\ub2c8\ub2e4. \ud55c\uad6d \ud22c\uc790\uc790\ub4e4\uc740 \ud574\uc678\ub85c \uc0ac\uc5c5\uc744 \ud655\uc7a5\ud560 \ub54c \uc2e4\ud6a8\uc138\uc728\uc5d0 \uac01\ubcc4\ud55c \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud558\uba70, \uc138\uae08\uacfc \uad00\ub828\ud558\uc5ec \uace0\ub824\ud574\uc57c \ud558\ub294 \uc8fc\uc694 \uc694\uc18c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><b>\ud22c\uc790<\/b><b> <\/b><b>\uc9c0\ubc30<\/b><b> <\/b><b>\uad6c\uc870<\/b><b>:<\/b> \uc9c0\uc8fc\ud68c\uc0ac \ubaa8\ub378\uc758 \uc0ac\uc6a9\uc774 \uc2e4\ud6a8\uc138\uc728\uc5d0 \ubd80\uc815\uc801\uc778\uc9c0, \ub610\ub294 \uc9c0\uc8fc\ud68c\uc0ac\uc758 \uc0ac\uc6a9\uc774 \uc790\ubcf8 \ud750\ub984\uacfc \uc804\ubc18\uc801\uc778 \uc790\uae08 \uc870\ub2ec \uad6c\uc870\uc5d0 \uc5b4\ub5a0\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li><b>\ud30c\uc774\ub0b8\uc2f1<\/b><b> <\/b><b>\uad6c\uc870<\/b>: M&amp;A \uac70\ub798\uc758 \uacbd\uc6b0 \uc778\uc218\uae08\uc735(acquisition debt) \ubc29\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc774\uc790 \ube44\uc6a9 \uacf5\uc81c\ub97c \ucd5c\ub300\ud654\ud558\uace0, \ubc95\uc778\uc138 \ubd80\ub2f4\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li><b>\uae00\ub85c\ubc8c<\/b><b> <\/b><b>\uacf5\uae09\ub9dd<\/b><b> <\/b><b>\ubaa8\ub378<\/b>: \uae00\ub85c\ubc8c \uc0ac\uc5c5 \ub9e5\ub77d\uc5d0\uc11c \ud574\ub2f9 \ud22c\uc790\uc758 \uc601\ud5a5\uc744 \uc774\ud574\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4<span class=\"Apple-converted-space\">\u00a0<\/span><\/li>\n<li><b>\uc870\uc138\ubc95<\/b><b> <\/b><b>\uc900\uc218<\/b><b>(tax compliance)<\/b>: \ubd88\ud544\uc694\ud55c \ubc8c\uacfc\uae08\uc744 \ub0b4\uc57c \ud558\ub294 \ub9ac\uc2a4\ud06c\ub97c \uc904\uc774\uae30 \uc704\ud574 \ubc18\ub4dc\uc2dc \uace0\ub824\ud574\uc57c \ud558\ub294 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\uc774\ub7ec\ud55c \uc8fc\uc694 \uc138\ubc95\uc801 \uc694\uc18c\ub4e4\uc740 \uc77c\ub828\uc758 \ud22c\uc790\uac00 \ud22c\uc790\uc790\uc758 \uc804\uccb4\uc801\uc778 \ud604\uc7ac \uad6c\uc870\uc5d0 \uc5b4\ub5bb\uac8c \ub4e4\uc5b4\ub9de\uc744 \uc218 \uc788\ub294\uc9c0\ub97c \uad81\uadf9\uc801\uc73c\ub85c \ubcf4\uc5ec\uc904 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc804\uccb4\uc801\uc778 \uad6c\uc870\ub97c \ud1b5\ud569\uc801\uc73c\ub85c \uc6b4\uc601\ud558\uae30 \uc704\ud55c \ubc29\uc548\uc744 \ubaa8\uc0c9\ud558\uac8c \ud574\uc904 \uac83\uc785\ub2c8\ub2e4.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p><span style=\"color: #808080;\"><em>\uc11c\uc6b8 \ubc95\ubb34\ubc95\uc778 \uc138\uc885\uc758 \uae40\uc120\uc601(Sunny) \uc120\uc784 \uc678\uad6d\ubcc0\ud638\uc0ac<\/em><\/span><br \/>\n<span style=\"color: #808080;\"><em>\uc11c\uc6b8 \ubc95\ubb34\ubc95\uc778 \uc138\uc885\uc758 \uae40\ubbfc\ud615(Michelle) \uc678\uad6d\ubcc0\ud638\uc0ac<\/em><\/span><\/p>\n<section class=\"format-info\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-medium wp-image-122106\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/08\/Screenshot-2021-08-04-at-9.32.05-AM-300x75.png\" sizes=\"(max-width: 300px) 100vw, 300px\" alt=\"Shin &amp; Kim\" width=\"300\" height=\"108\" \/><\/p>\n<p style=\"text-align: center;\"><strong>Shin &amp; Kim<\/strong><\/p>\n<p>23\/F, D-Tower (D2), 17 Jongno 3-gil<\/p>\n<p>Jongno-gu, Seoul 03155, South Korea<\/p>\n<p style=\"text-align: center;\">Contact details:<\/p>\n<p style=\"text-align: center;\">Tel: +82 2 316 4114<\/p>\n<p style=\"text-align: center;\">Email: shinkim@shinkim.com<\/p>\n<p style=\"text-align: center;\"><a href=\"http:\/\/www.shinkim.com\">www.shinkim.com<\/a><\/p>\n<\/section>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/beta2.law.asia\/ko\/asia\/korea-outbound-investment-guide\/\" rel=\"https:\/\/beta2.law.asia\/ko\/asia\/korea-outbound-investment-guide\/\"><img decoding=\"async\" loading=\"lazy\" class=\"image-redirect aligncenter wp-image-242277 size-full\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/08\/Korea-Outbound-Investment-Guide-banner.jpg\" alt=\"Korea-Outbound-Investment-Guide-banner\" width=\"900\" height=\"240\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/08\/Korea-Outbound-Investment-Guide-banner.jpg 900w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/08\/Korea-Outbound-Investment-Guide-banner-300x80.jpg 300w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/08\/Korea-Outbound-Investment-Guide-banner-768x205.jpg 768w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/08\/Korea-Outbound-Investment-Guide-banner-696x186.jpg 696w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u2018\uae00\ub85c\ubc8c\ud654\u2019\ub77c\ub294 \ub9d0\uc740 \uc774\uc81c \ub2e4\uc18c \uc9c4\ubd80\ud558\uac8c \ub4e4\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uae00\ub85c\ubc8c\ud654\ub294 \uc5ec\uc804\ud788 \uc9c4\ud589 \uc911\uc774\uba70, \uc9c0\uc18d\uc801\uc73c\ub85c \uc9c4\ud654\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \uc138\ubc95\uc740 \uc774\ub7ec\ud55c \uae00\ub85c\ubc8c\ud654\uc5d0 \ub9de\ucdb0 \uacc4\uc18d \uc9c4\ud654\ud558\uace0 \uc788\uae30 \ub54c\ubb38\uc5d0, \uc774\ubbf8 \ud574\uc678 \ud22c\uc790\ub97c \uc9c4\ud589 \uc911\uc778 \ud68c\uc0ac\ub098 \uacc4\ud68d \uc911\uc778 \ud68c\uc0ac \ubaa8\ub450\uc5d0\uac8c \ub9e4\uc6b0 \uc911\uc694\ud55c \ubc95\ub960 \ubd84\uc57c\uc785\ub2c8\ub2e4. \ubcf8 \uae00\uc740 \ud574\uc678 \uc2dc\uc7a5\uc5d0 \uc9c4\ucd9c\ud558\ub294 \ud55c\uad6d \ud22c\uc790\uc790\ub4e4\uc774 \uc54c\uc544\uc57c \ud560 \uc8fc\uc694 \uc870\uc138 \uad00\ub828 \uac1c\ub150\uacfc \uace0\ub824\ud574\uc57c\ud560 \uc694\uc18c\ub97c \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>\n","protected":false},"author":9,"featured_media":242642,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":""},"categories":[8398],"tags":[112315,112314,112307,112316,8428,112313,112303],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"\uae00\ub85c\ubc8c\ud654\u2019\ub77c\ub294 \ub9d0\uc740 \uc774\uc81c \ub2e4\uc18c \uc9c4\ubd80\ud558\uac8c \ub4e4\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uae00\ub85c\ubc8c\ud654\ub294 \uc5ec\uc804\ud788 \uc9c4\ud589 \uc911\uc774\uba70, \uc9c0\uc18d\uc801\uc73c\ub85c \uc9c4\ud654\ud558\uace0 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