{"id":358974,"date":"2022-12-06T14:13:08","date_gmt":"2022-12-06T06:13:08","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=358974"},"modified":"2023-02-16T16:06:51","modified_gmt":"2023-02-16T08:06:51","slug":"comparison-tax-laws","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/kr\/comparison-tax-laws\/","title":{"rendered":"\uc138\ubc95(\u7a05\u6cd5) \ube44\uad50"},"content":{"rendered":"<p id=\"navigation\"><span style=\"color: #808080;\"><strong>\uc5ed\ub0b4 \uc815\ucc45\uc785\uc548\uc790\ub4e4\uc740 \uacbd\uc81c\ubc1c\uc804 \ud655\ub300\uc640 \uc138\uc218 \ud655\ubcf4 \uc0ac\uc774\uc758 \uade0\ud615\uc744 \uc720\uc9c0\ud558\uae30 \uc704\ud574 \ub178\ub825\ud558\uace0 \uc788\uace0, \uae30\uc5c5\ub4e4 \ub610\ud55c \uc0ac\uc5c5\uc5d0 \ud544\uc694\ud55c \u2018\uac70\uc2dc\uc801\u2019 \uc870\uac10\ub3c4\ub97c \ub9c8\ub828\ud560 \ud544\uc694\uac00 \uc788\ub2e4. <\/strong><\/span><\/p>\n<table style=\"margin-top: 0px;\">\n<tbody style=\"border: 1px solid transparent; width: 100%; background-color: #e2deda;\">\n<tr style=\"border: 1px solid transparent;\">\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #0c4a61;\" valign=\"top\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\"https:\/\/beta2.law.asia\/ko\/comparison-tax-laws-china\/\"><span style=\"color: #0c4a61;\"><b>\uc911\uad6d<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #0c4a61;\" valign=\"top\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\" https:\/\/beta2.law.asia\/ko\/comparison-tax-laws-philippines\/\"><span style=\"color: #0c4a61;\"><b>\ud544\ub9ac\ud540<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #0c4a61;\" valign=\"top\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><a href=\"https:\/\/beta2.law.asia\/ko\/comparison-tax-laws-south-korea\/\"><span style=\"color: #0c4a61;\"><b>\ud55c\uad6d<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h1 style=\"text-align: justify;\"><span style=\"color: #e2deda; background-color: #0c4a61;\"><strong>\uc911\uad6d<\/strong><\/span><\/h1>\n<p>2022\ub144 \uc804\ubc18\uae30 \uae30\uc900, \uc911\uad6d \uacbd\uc81c\ub294 \uc804\ub144\ub300\ube44 2.25% \uc131\uc7a5\ud588\ub2e4. \ucf54\ub85c\ub09819 \uc608\ubc29\uacfc \ud1b5\uc81c\ub97c \uc704\ud574 \uc77c\ubd80 \uc9c0\uc5ed\uc5d0\uc11c\ub294 \uac15\ub825\ud55c \uc5b5\uc81c \uc870\uce58\ub97c \ucde8\ud588\uace0, \uacb0\uacfc\uc801\uc73c\ub85c 2\ubd84\uae30\uc758 \uacbd\uc81c \ud65c\ub3d9\uc5d0 \uc801\uc9c0 \uc54a\uc740 \uc601\ud5a5\uc744 \uc8fc\uc5c8\ub2e4. \uadf8\ub7ec\ub098 \ucf54\ub85c\ub09819\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \ud1b5\uc81c\ud558\uba74\uc11c 3\ubd84\uae30\ubd80\ud130\ub294 \uac70\uc2dc\uc801 \uc9c0\uc6d0 \uc815\ucc45\uc758 \ud6a8\uacfc\uac00 \uc810\uc9c4\uc801\uc73c\ub85c \ub098\ud0c0\ub0ac\uace0, \uacbd\uc81c \ub610\ud55c \uc0b4\uc544\ub098\uae30 \uc2dc\uc791\ud588\ub2e4.<\/p>\n<div style=\"width: 640px;\" class=\"wp-video\"><!--[if lt IE 9]><script>document.createElement('video');<\/script><![endif]-->\n<video class=\"wp-video-shortcode\" id=\"video-358974-1\" width=\"640\" height=\"360\" poster=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/TaxLaws-China-video-cover.jpg\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/A-2212-H2H-Tax-China-video.m4v?_=1\" \/><source type=\"video\/mp4\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/A-2212-H2H-Tax-China-video.m4v?_=1\" \/><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/A-2212-H2H-Tax-China-video.m4v\">https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/A-2212-H2H-Tax-China-video.m4v<\/a><\/video><\/div>\n<p>\uc9c0\ub09c 10\uac1c\uc6d4\uc744 \ub418\ub3cc\uc544\ubcf4\uba74, \uc911\uad6d\uc740 \uc870\uc138 \uc815\ucc45\uc5d0 \uc788\uc5b4\uc11c \uc138 \uac00\uc9c0 \ubd84\uba85\ud55c \ub178\uc120\uc744 \uac15\uc870\ud588\ub2e4. \ub9e4\ucd9c\uc138\uc758 \uacbd\uc6b0, \ub2f9\uad6d\uc5d0\uc11c \ucf54\ub85c\ub09819\uc640 \uc5d0\ub108\uc9c0 \uc704\uae30\ub85c \ub9ce\uc740 \ud53c\ud574\ub97c \uc785\uc740 \uc81c\uc870\uc5c5\uccb4\uc640 \uc18c\uc0c1\uacf5\uc778 \ubc0f \uc911\uc18c\uae30\uc5c5(MSME)\uc744 \uc704\ud55c \uc138\uae08 \uac10\uba74\uc774\ub098 \ud658\uae09\uc744 \ub298\ub9ac\uba74\uc11c \ubd80\uac00\uac00\uce58\uc138(VAT) \uc218\uc775\uc740 \ud06c\uac8c \uc904\uc5c8\uace0 \uc218\ucd9c \ub9ac\ubca0\uc774\ud2b8(export rebate)\ub294 \uc99d\uac00\ud588\ub2e4.<\/p>\n<p>\uc774\uc5d0 \ub530\ub77c, \uc138\ubb34 \uac10\ub3c5 \uce21\uba74\uc5d0\uc11c \uc138\ubb34 \ub2f9\uad6d\uc740 \uc138\uae08\uacc4\uc0b0\uc11c\uc5d0\uc11c\ubd80\ud130 \uad00\ub828 \ub370\uc774\ud130\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc138\uae08 \uad00\ub9ac\uc758 \ubcc0\ud654\uac00 \ub098\ud0c0\ub098\uace0 \uc788\ub2e4\ub294 \uac83\uc744 \uc2e4\uac10\ud558\uace0 \uc788\ub2e4. \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\ud589\uacfc \uacfc\uc138 \ube45\ub370\uc774\ud130\uc758 \uad11\ubc94\uc704\ud55c \uc801\uc6a9 \ub4f1 \uc77c\ub828\uc758 \uac1c\ud601 \uc791\uc5c5\uc744 \ud1b5\ud574 \ub2f9\uad6d\uc758 \uac10\ub3c5\uc740 \ud55c\uce35 \uc815\ud655\ud558\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc788\uac8c \ub418\uc5c8\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\uc138\uae08 \uac10\uba74 \ub610\ub294 \ud658\uae09<\/strong><\/span><\/h2>\n<p>\ud56d\uacf5\uc0ac\uc640 \ucca0\ub3c4\uc6b4\uc1a1\ud68c\uc0ac\uc758 \ubaa8\ub4e0 \uc9c0\uc810\ub4e4\uc774 VAT\ub97c \uc120\ub0a9\ud558\ub294 \uc77c\uc740 2022\ub144\uc5d0 \uc911\ub2e8\ub418\uc5c8\ub2e4. 2022\ub144 2\uc6d4\ubd80\ud130 \uace0\uc9c0\uc11c \ubc1c\uae09\uc77c\uae4c\uc9c0 \uc0ac\uc804\uc5d0 \ub0a9\ubd80\ud55c VAT\ub294 \ud658\uae09\ub420 \uac83\uc774\ub2e4. \uac19\uc740 \uae30\uac04 \ub3d9\uc548, \ub0a9\uc138\uc790\ub4e4 \ub610\ud55c \uacf5\uacf5 \uad50\ud1b5 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc5ec \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud55c VAT\uac00 \uba74\uc81c\ub41c\ub2e4.<\/p>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-350318\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/Wang-Zhaohui-s.jpg\" alt=\"Wang Zhaohui \" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Wang Zhaohui<\/strong><br \/>\uc120\uc784 \ud30c\ud2b8\ub108<br \/>Beijing \uc18c\uc7ac Jincheng Tongda &amp; Neal\uc758 <br \/>\uc804\ud654: +86 10 5706 8050 <br \/>\uc774\uba54\uc77c: wangzhaohui@jtn.com<\/figcaption><\/figure>\n<p>\ub610\ud55c, \uc11c\ube44\uc2a4 \uc0b0\uc5c5\uc758 \uc0dd\uc0b0\uc790\uc640 \uc18c\ube44\uc790\ub4e4\uc740 2022\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \ucd94\uac00\uc801\uc778 VAT \ud658\uae09 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4. \uc81c\uc870 \uc0b0\uc5c5\uc758 MSME\ub97c \uc704\ud55c VAT \ub0a9\ubd80 \uc5f0\uae30\ub294 \ucd5c\ucd08 3\uac1c\uc6d4\uc5d0\uc11c \ucd94\uac00\ub85c 6\uac1c\uc6d4 \uc5f0\uc7a5\ub418\uc5c8\ub2e4. 4\uc6d4 1\uc77c\ubd80\ud130 \uc5f0\ub9d0\uae4c\uc9c0, \uc0ac\uc5c5 \uaddc\ubaa8\uac00 \uc791\uc740 \ub0a9\uc138\uc790\ub4e4 \ub610\ud55c VAT\ub97c \uba74\uc81c\ubc1b\ub294\ub2e4.<\/p>\n<p>2022\ub144 4\uc6d4 1\uc77c\ubd80\ud130, \uc138\ubb34 \ub2f9\uad6d\uc740 \uc601\uc138\uc5c5\uccb4\uc640 \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uc790 \ubc0f \uc81c\uc870\uc5c5\uccb4\ub4e4\uc5d0\uac8c \uc5f0\ub9d0\uc774 \ub418\uba74 VAT \uc138\uc561 \uacf5\uc81c \uae08\uc561\uc744 \ud658\ubd88\ud574\uc8fc\ub294 \uc815\ucc45 \uc9c0\uc6d0\uc744 \ud655\ub300\ud588\ub2e4. \uc5ec\uae30\uc5d0 \ud574\ub2f9\ud558\ub294 \uae30\ud0c0 \uad00\ub828 \uc0b0\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uacfc\ud559 \uc5f0\uad6c \ubc0f \uae30\uc220 \uc11c\ube44\uc2a4 \uc0b0\uc5c5, \uc804\ub825, \uc5f4, \uac00\uc2a4 \ubc0f \ubb3c \uc0dd\uc0b0\/\uacf5\uae09 \uc0b0\uc5c5, \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ubc0f \uc815\ubcf4 \uae30\uc220 \uc11c\ube44\uc2a4 \uc0b0\uc5c5, \uc0dd\ud0dc \ubcf4\ud638 \ubc0f \ud658\uacbd \uad00\ub9ac \uc0b0\uc5c5, \uc6b4\uc1a1, \ucc3d\uace0 \ubc0f \uc6b0\uc815(\u90f5\u653f) \uc0b0\uc5c5 \ub4f1.<\/p>\n<p>\ub610\ud55c, \ub2f9\uad6d\uc5d0\uc11c\ub294 \ucca8\ub2e8 \uc81c\uc870 \uc0b0\uc5c5\uc758 \uacc4\uc18d \ub298\uc5b4\ub098\ub294 VAT \uc138\uc561 \uacf5\uc81c\uc758 \ud658\uae09 \ubc94\uc704\ub97c \uc694\uac74\uc744 \uac16\ucd98 \uae30\uc5c5(\ubbfc\uac04 \ub610\ub294 \uac1c\uc778 \uc18c\uc720 \uae30\uc5c5)\uc73c\ub85c \uc804\uba74 \ud655\ub300\ud558\uc5ec \ub9e4\uc6d4 \ubbf8\uc9c0\uae09 VAT \uc138\uc561 \uacf5\uc81c \uae08\uc561\uc744 \uc77c\uad04\uc801\uc73c\ub85c \ud658\uae09\ud574 \uc8fc\uc5c8\ub2e4.<\/p>\n<p>\uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \ub9e4\ucd9c\uc138\uc5d0 \ub300\ud55c \uc138\uae08 \uac10\uba74\uacfc \ud658\uae09 \uc815\ucc45\uc744 \ud1b5\ud574 \uae30\uc5c5\ub4e4\uc758 \ud604\uae08 \ud750\ub984\uc5d0 \uc228\ud1b5\uc774 \ud2b8\uc774\uba74\uc11c \uae30\uc220 \uac1c\ud601\uacfc \uc7a5\ube44 \uac1c\uc120\uc774 \uac00\uc18d\ud654\ub41c \uac83\uc740 \ubb3c\ub860, \uc2dc\uc7a5 \ucc38\uc5ec\uc5c5\uccb4\ub4e4\uc758 \uc2e0\ub8b0\uac00 \ub192\uc544\uc9c0\uace0 \uae30\uc5c5\ub4e4\uc758 \uc5f0\uad6c\uac1c\ubc1c\uc774 \ud655\ub300\ub418\uc5c8\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098, \uc800\uc790\ub4e4\uc740 \ub9e4\ucd9c\uc138\uc5d0 \uc138\uae08 \uac10\uba74\uc774\ub098 \ud658\uae09 \uc815\ucc45\uc744 \uc801\uc6a9\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \ub9e4\ucd9c \uc218\uc785\uc744 \uac10\ucd94\uac70\ub098 \ub9e4\ucd9c\uc5d0 \ud574\ub2f9\ud558\ub294 \ubd80\uac00\uac00\uce58\uc138(output VAT)\ub97c \ucd95\uc18c\ud558\uac70\ub098 \ud5c8\uc704 \uc138\ubb34\uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uba74\uc11c \uc138\ubb34 \ub2f9\uad6d\uc758 \uac10\ub3c5\uc774 \uac15\ud654\ub418\ub294 \uacc4\uae30\uac00 \ub418\uc5c8\uace0, \uacb0\uacfc\uc801\uc73c\ub85c \uae30\uc5c5\ub4e4\uc5d0\uac8c\ub294 \uc138\uae08 \uc870\uc791 \ubc8c\uae08\uacfc \uc5f0\uccb4 \ubc8c\uae08\uc774 \ubd80\uacfc\ub418\uc5c8\uc73c\uba70, \uc2ec\uc9c0\uc5b4 \ud615\uc0ac \ucc98\ubc8c\uc744 \ubc1b\uae30\ub3c4 \ud558\uc600\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\uac10\ub3c5 \uac15\ud654<\/strong><\/span><\/h2>\n<p>2019\ub144, \uc911\uad6d\uc740 \ucc98\uc74c\uc73c\ub85c \uc870\uc138 \ud68c\ud53c \ubc29\uc9c0 \uc870\ud56d\uc744 \ub3c4\uc785\ud558\uba74\uc11c \uac1c\uc778 \uc18c\ub4dd\uc138\ubc95\uc744 \uac1c\uc815\ud558\uc5ec \uc2dc\ud589\ud588\ub2e4. \uc774 \ubc95\uc5d0\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \ub3c5\ub9bd\uc801\uc778 \uac70\ub798 \uc6d0\uce59 \uce21\uba74\uc5d0\uc11c \uac1c\uc778(\ud2b9\ud788 \uace0\uc18c\ub4dd\uc790)\uc758 \uc870\uc138 \ud68c\ud53c \ud589\uc704\ub97c \uaddc\uc81c\ud560 \uc218 \uc788\ub294 \ubc95\uc801 \uadfc\uac70, \uc81c\ud55c\uc801 \uc678\uad6d\uae30\uc5c5\uc5d0 \ud544\uc694\ud55c \uaddc\uc815 \ubc0f \uc77c\ubc18\uc801\uc778 \uc870\uc138\ud68c\ud53c\ubc29\uc9c0 \uaddc\uc815\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ud558\uace0 \uc788\ub2e4.<\/p>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-350318\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/Steve-Chen-s.jpg\" alt=\"Steve Chen\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Steve Chen<\/strong><br \/>\uc120\uc784 \ud30c\ud2b8\ub108<br \/>Shanghai \uc18c\uc7ac Jincheng Tongda &amp; Neal\uc758 <br \/>\uc804\ud654:+86 10 5706 8050 <br \/>\uc774\uba54\uc77c: chenyingchuan@jtnfa.com<\/figcaption><\/figure>\n<p>2021\ub144 12\uc6d4 21\uc77c, 2020\ub144 \uc911\uc559 \uc608\uc0b0\uc758 \uc2dc\ud589 \ubc0f \uae30\ud0c0 \uc138\uc785\uacfc \uc9c0\ucd9c\uc5d0 \ub300\ud55c \uac10\uc0ac\uc5d0\uc11c \ub4dc\ub7ec\ub09c \ubb38\uc81c \ud574\uacb0\uc5d0 \uad00\ud55c \uad6d\ubb34\uc6d0(\u56fd\u52a1\u9662) \ubcf4\uace0\uc11c\uc5d0\uc11c\ub294 \uc138\uae08 \ud658\uae09 \uc815\ucc45, \uace0\uc18c\ub4dd\uce35\uc758 \uac1c\uc778\uc138 \ub0a9\ubd80, \uac1c\uc778 \uc8fc\uc2dd \uc591\ub3c4\uc758 \uc870\uc138 \ud68c\ud53c \ubc0f \ud0c8\uc138 \ubb38\uc81c\ub97c \ud655\uc778\ud588\ub2e4.<\/p>\n<p>\ud574\ub2f9 \ubcf4\uace0\uc11c\uc5d0\uc11c\ub294 \uc2e4\uc81c \ub0b4\uc6a9\uc5d0 \uae30\ubc18\ud558\uc5ec \ud2b9\uc815 \uc870\uac74\uc5d0 \ubd80\ud569\ub418\ub294 \uac1c\uc778\ud68c\uc0ac\uc640 \ud569\uc790\ud68c\uc0ac\uc5d0 \uc138\uae08\uc744 \ubd80\uacfc\ud558\uace0, \uac1c\uc778 \uc8fc\uc2dd \uc591\ub3c4\uc758 \uc870\uc138 \ud68c\ud53c\uc640 \ud0c8\uc138\uc5d0 \ub300\ud55c \uac10\ub3c5 \uac15\ud654\ub97c \uc81c\uc548\ud588\ub2e4. 2022\ub144 1\uc6d4 1\uc77c\ubd80\ud130, \uac1c\uc778\ud68c\uc0ac \ub610\ub294 \ud569\uc790\ud68c\uc0ac\uc758 \uc8fc\uc2dd \ud22c\uc790\ub294 \uc2e4\uc81c \ub0b4\uc6a9\uc5d0 \uae30\ubc18\ud558\uc5ec \uacfc\uc138 \ub300\uc0c1\uc774 \ub418\uc5c8\ub2e4.<\/p>\n<p>2021\ub144 \ub9d0 \uc774\uc804\uc5d0\ub294, \ud55c\uce35 \uc720\ub9ac\ud55c \uc870\uc138 \uc815\ucc45\uc744 \uc2dc\ud589\ud558\ub294 \uacf3\uc774\ub098 \uc9c0\uc5ed\uc744 \ud65c\uc6a9\ud558\uba74\uc11c \ucd94\uc815 \ub0b4\uc6a9\uc5d0 \uae30\ubc18\ud558\ub294 \uc911\uad6d\uc758 \uc18c\ub4dd \uc2e0\uace0\uc640 \uacfc\uc138 \uc815\ucc45\uc740 \ub204\uad6c\ub098 \uc27d\uac8c \ud65c\uc6a9\ud560 \uc218 \uc788\ub294 \uc870\uc138 \ud68c\ud53c \uc218\ub2e8\uc774 \ub418\uc5c8\uace0, \uc18c\uc704 \ub9d0\ud558\ub294 \uad6d\uac00\uac04 \uc138\ubb34 \uacc4\ud68d\uc744 \uc2e4\ud589\ud558\uae30 \uc704\ud574 \uc11c\ub85c \uc0c1\uc774\ud55c \uac01\uad6d\uc758 \uc138\ubb34 \uc815\ubcf4\ub97c \uc774\uc6a9\ud558\ub294 \uc77c\uc774 \uc9c0\uae08\ub3c4 \ube48\ubc88\ud558\uac8c \ubc1c\uc0dd\ud558\uace0 \uc788\ub2e4. \uadf8\ub7ec\ub098, (\uac1c\uc778\uc18c\ub4dd\uc138\ubc95\uc5d0 \uc758\uac70\ud558\uc5ec) 2022\ub144\uc5d0\ub294 \ub2e8\uc21c\ud558\uc9c0\ub9cc \uc5c4\uaca9\ud55c \uc870\uc138 \ud68c\ud53c \ubc29\uc9c0 \uc870\uce58\uac00 \uc2dc\ud589\ub420 \uac83\uc774\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\ud55c\uce35 \ud22c\uba85\ud558\uace0 \uac1c\ubc29\uc801\uc778 \uc815\ucc45<\/strong><\/span><\/h2>\n<p>2020\ub144 6\uc6d4 Hainan(\u6d77\u5357) \uc790\uc720\ubb34\uc5ed\ud56d \uac74\uc124 \uc885\ud569\uacc4\ud68d(Hainan \uacc4\ud68d)\uc774 \ubc1c\ud45c\ub41c \ud6c4, 2021\ub144\uc5d0\ub294 \uc5ec\ub7ec \ubd80\ucc98\uc5d0\uc11c \uac01\uc885 \uc815\ucc45\uc744 \uc5f0\ub2ec\uc544 \ubc1c\ud45c\ud558\uba74\uc11c \uae30\uc5c5\uc18c\ub4dd\uc138, \uac1c\uc778\uc18c\ub4dd\uc138, \uad00\uc138 \ubc0f \uc678\uad6d\uc778 \ud22c\uc790 \ud5c8\uc6a9 \ub4f1 \uc6b0\ub300 \uc815\ucc45 \uc2e4\ud589\uc5d0 \uad00\ud55c \uad6c\uccb4\uc801\uc778 \uc870\ud56d\ub4e4\uc774 \ub9c8\ub828\ub418\uc5c8\ub2e4.<\/p>\n<p>\uc9c0\ub09c 9\uc6d4 27\uc77c, \uc790\uc720\ubb34\uc5ed\ud56d\uc5d0 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uac1c\ubc1c \uc0ac\uc5c5\uc5d0 \ucc38\uc5ec\ud558\ub3c4\ub85d \uc7a5\ub824\ud558\ub294 \uac83\uc740 \ubb3c\ub860 \uc774\ub984\ub9cc \uc55e\uc138\uc6b4 \uaecd\ub370\uae30 \ud68c\uc0ac\ub4e4(shell companies)\uc774 \uaddc\uc815\uc744 \uc704\ubc18\ud558\uba74\uc11c \uc790\uc2e0\ub4e4\uc5d0\uac8c \uc720\ub9ac\ud55c \uc870\uc138 \uc815\ucc45\uc758 \ud61c\ud0dd\uc744 \ub204\ub9ac\uc9c0 \ubabb\ud558\ub3c4\ub85d, \uc774\ub97c \ud1b5\ud574 \uc0b0\uc5c5\uacfc \uc2dc\uc2a4\ud15c\uc758 \uacfc\uc138 \ub9ac\uc2a4\ud06c\ub97c \uc608\ubc29\ud560 \uc218 \uc788\ub3c4\ub85d \uc2dc\uc7a5\uc758 \uae30\ub300\uce58\ub97c \uc548\uc815\uc2dc\ud0a4\uace0\uc790 \ud558\ub294 \uc758\uc9c0\ub97c \uac16\uace0 \uad00\ub828 \ubd80\ucc98\ub4e4\uc740 \u2018\ud558\uc774\ub09c \uc790\uc720\ubb34\uc5ed\ud56d \uac74\uc124 \uc885\ud569\uacc4\ud68d\uc5d0 \ucc38\uc5ec\ud558\ub294 \uae30\uc5c5\ub4e4\uc758 \uc2e4\uc9c8\uc801\uc778 \uc6b4\uc601\uacfc \uad00\ub828\ud55c \ubb38\uc81c\uc5d0 \ub300\ud55c \ubcf4\uc644 \uc0ac\ud56d\u2019\uc744 \uacf5\ub3d9\uc73c\ub85c \ubc1c\ud45c\ud588\ub2e4.<\/p>\n<p>\ubcf4\uc644 \ubc1c\ud45c\ubb38 \ub0b4\uc6a9\uc744 \ubcf4\uba74, \u2018\uace0\uae09 \uc778\uc7ac \ubc0f \uae34\uae09\uc73c\ub85c \ud544\uc694\ud55c \uc778\uc7ac \uad00\ub828 \uc784\uc2dc \uad00\ub9ac \uc870\uce58 \ubaa9\ub85d\u2019\uc5d0 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ub41c \uac83\ucc98\ub7fc \uc790\uc720\ubb34\uc5ed\ud56d\uc5d0\uc11c \uac1c\uc778\uc18c\ub4dd\uc138\uc5d0 \uc801\uc6a9\ub418\ub294 \uc6b0\ub300 \uc815\ucc45\uc5d0 \uc758\uac70\ud558\uc5ec \uace0\uae09 \uc778\uc7ac\uc640 \uae34\uae09\uc73c\ub85c \ud544\uc694\ud55c \uc778\uc7ac\ub4e4\uc774 \uadfc\ubb34\ud558\uac70\ub098 \uc774\ub4e4\uc744 \uace0\uc6a9\ud558\ub294 \uae30\uc5c5 \ub610\ub294 \uc8fc\uccb4\ub97c \uba85\uc2dc\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\ub610\ud55c, \ubcf4\uc644 \ubc1c\ud45c\ubb38\uc740 Hainan \uc790\uc720\ubb34\uc5ed\uc9c0\ub300\uc758 \uc2e4\uc9c8\uc801\uc778 \uc0ac\uc5c5 \uc6b4\uc601 \uc694\uc18c(\uc0dd\uc0b0\uacfc \uc6b4\uc6a9, \uc778\ub825, \ud68c\uacc4 \ubc0f \uc790\uc0b0)\uc5d0 \ub300\ud55c \ud310\ub2e8 \uae30\uc900\uc744 \uac15\ud654\ud558\uace0 \uc788\ub2e4. \uc2e4\uc9c8\uc801\uc778 \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \ubd80\uc815\uc801\uc778 \uc870\ud56d \ub610\ud55c \ud3ec\ud568\ub418\uc5b4 \uc788\ub294\ub370, \uc5ec\uae30\uc5d0\ub294 \ud68c\uc0ac\uc5d0 \uc0dd\uc0b0\uc774\ub098 \uc6b4\uc6a9 \uae30\ub2a5\uc774 \uc5c6\uac70\ub098, \ub4f1\ub85d\ub41c \uc8fc\uc18c\uac00 \uc2e4\uc81c \uc0ac\uc5c5\uc7a5 \uc8fc\uc18c\uc640 \uc77c\uce58\ud558\uc9c0 \uc54a\uac70\ub098 \ub610\ub294 \uc0ac\uc5c5\uc7a5 \uc8fc\uc18c\uc5d0 \uc5f0\ub77d\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0\uac00 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n<p>\ud6c4\uc18d \uaddc\uc81c \uc694\uac74\uc744 \uba85\ud655\ud558\uac8c \uc5f4\uac70\ud558\uba74\uc11c, \ubcf4\uc644 \ubc1c\ud45c\ubb38\uc740 \uc2e4\uc9c8\uc801\uc73c\ub85c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uc2dc\uc7a5 \ucc38\uc5ec \uc5c5\uccb4\ub4e4\uc774 \uc790\uc720\ubb34\uc5ed\uc9c0\ub300 \uc6b0\ub300 \uc815\ucc45\uc758 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \uad00\ub9ac \ubc29\uc2dd\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc788\ub294 \uac83\uc740 \ubb3c\ub860, \uc2e4\uc9c8\uc801\uc778 \uc0ac\uc5c5 \uc6b4\uc601 \ud655\uc778\uacfc \ubd84\uc7c1 \ud574\uacb0\uc5d0 \ud544\uc694\ud55c \uc2e4\ubb34 \uae30\uc900\uc744 \ub9c8\ub828\ud558\uace0 \uc788\ub2e4. \uc774\ub97c \ud1b5\ud574 \uad00\ub828 \ubd80\ucc98\ub4e4\uc758 \uacf5\ub3d9 \uac10\ub3c5, \uc704\ud5d8 \uc608\ubc29 \ubc0f \ud1b5\uc81c\uac00 \uac15\ud654\ub418\uace0, \ubc95\ub960 \uc2dc\uc7a5\uc5d0 \ucc38\uc5ec\ud558\ub294 \uc5c5\uccb4\ub4e4\uc758 \uad8c\ub9ac\uc640 \uc774\uc775\uc744 \ubcf4\ud638\ud55c\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\ud5a5\ud6c4 \uc804\ub9dd<\/strong><\/span><\/h2>\n<p>\uc800\uc790\ub4e4\uc740 2022\ub144 4\ubd84\uae30 \ubc0f 2023\ub144\uc5d0 \uc911\uad6d\uc758 \uc870\uc138 \uc815\ucc45\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uc9c0\uc18d\uc801\uc73c\ub85c \ubc1c\uc804\ud558\ub294 \ubaa8\uc2b5\uc744 \ubcf4\uc77c \uac83\uc73c\ub85c \uc804\ub9dd\ud55c\ub2e4.<\/p>\n<ul>\n<li>\ub370\uc774\ud130\ub97c \ud1b5\ud55c \uc138\ubb34 \uad00\ub9ac. \uc138\ubb34 \ub2f9\uad6d\uc740 \uae08\ub144 \ub9d0 \uc644\uc131\uc744 \ubaa9\ud45c\ub85c 4\ub2e8\uacc4 \u2018\ud669\uae08 \uc138\ubb34 \uc2dc\uc2a4\ud15c(golden tax system; \uc9c0\ub2a5\ud615 \uc138\ubb34)\u2019\uc744 \uac1c\ubc1c\ud558\uace0 \uc788\ub2e4. \ud5a5\ud6c4, \uc138\ubb34 \ub2f9\uad6d\uc740 \ube45\ub370\uc774\ud130\uc640 \uac19\uc740 \ud604\ub300\uc2dd \uc815\ubcf4\uae30\uc220\uacfc \ud074\ub77c\uc6b0\ub4dc \ucef4\ud4e8\ud305(cloud computing)\uc744 \ucd5c\ub300\ud55c \ud65c\uc6a9\ud558\uc5ec \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ud1b5\ud55c \uc138\ubb34\uad00\ub9ac\uc5d0\uc11c \ub370\uc774\ud130\ub97c \ud1b5\ud55c \uc138\ubb34\uad00\ub9ac\ub85c \uc804\ud658\ud558\uc5ec \ud55c\uce35 \uc138\ubc00\ud558\uac8c \uac10\ub3c5\ud560 \uc218 \uc788\uc744 \uac83\uc774\ub2e4.<\/li>\n<li>\ud0c4\uc18c \ubaa9\ud45c\uc640 \uad00\ub828\ud55c \uc870\uc138 \uc815\ucc45. \uc911\uad6d\uc740 \ud0c4\uc18c \ud53c\ud06c(carbon peak)\ub294 2030\ub144\uae4c\uc9c0, \ud0c4\uc18c \uc911\ub9bd(carbon neutrality)\uc740 2060\ub144\uae4c\uc9c0 \uc5ed\ub300 \ucd5c\ub2e8 \uc2dc\uc77c \ub0b4\uc5d0 \ub2ec\uc131\ud55c\ub2e4\ub294 \ubaa9\ud45c\ub97c \ubc1c\ud45c\ud588\ub2e4. \uc774\ub7ec\ud55c \ubaa9\ud45c\uc5d0 \ub530\ub77c, \uc800\uc790\ub4e4\uc740 \ud658\uacbd \ubcf4\ud638, \uc0c8\ub85c\uc6b4 \uccad\uc815 \uc5d0\ub108\uc9c0 \uc0ac\uc6a9, \ubc30\ucd9c \uc800\uac10 \ubc0f \ud0c4\uc18c \uac70\ub798\uc640 \uad00\ub828\ud55c \uc870\uc138 \uc815\ucc45\uc5d0 \uc6b0\uc120\uc218\uc704\uac00 \uc8fc\uc5b4\uc9c8 \uac83\uc73c\ub85c \uc0dd\uac01\ud55c\ub2e4.<\/li>\n<li>\uc81c\uc870\uc5c5\uccb4 \ubc0f MSME\ub97c \uc704\ud55c \uc138\uae08 \uac10\uba74 \ubc0f \ud658\uae09 \uc9c0\uc18d. \uc138\uae08\uacfc \ube44\uc6a9 \uc808\uac10\uc740 \ud56d\uc0c1 \uc911\uad6d\uc758 \uc7ac\ubb34\/\uc870\uc138 \uc815\ucc45\uc758 \uae30\uc870(\u57fa\u8abf)\uac00 \ub420 \uac83\uc774\uace0, \uc5ec\uae30\uc5d0\ub294 \uc81c\uc870\uc0b0\uc5c5\uc758 \ub300\ub300\uc801\uc778 \uac1c\uc120\uacfc \uc9c0\uc6d0, MSME\uc5d0 \ub300\ud55c \uc138\uae08 \uac10\uba74, \uadf8\ub3d9\uc548 \uc2dc\ud589\ub418\uc5b4 \uc654\uace0 \uc55e\uc73c\ub85c\ub3c4 \uc2dc\ud589\ub420 \ub300\uaddc\ubaa8 VAT \uacf5\uc81c \uae08\uc561 \ud658\uae09, \uae30\uc5c5 \ud601\uc2e0\uacfc \uad00\ub828\ud55c \uc5f0\uad6c\uac1c\ubc1c\ube44\uc758 \ucd94\uac00\uc801\uc778 \uac10\uba74 \ud655\ub300\uac00 \ud3ec\ud568\ub420 \uac83\uc774\ub2e4.<\/li>\n<li>\uc870\uc138 \uc704\ubc18\uc774 \ube48\ubc88\ud55c \ubd80\ubb38\uc5d0 \ub300\ud55c \uc138\ubb34 \uac10\uc0ac \uac15\ud654 \uc9c0\uc18d. \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \ud544\uc694\ud55c \uc870\uc138 \ud658\uacbd\uc744 \ub354\uc6b1 \ucd5c\uc801\ud654\ud558\ub294 \uac83\uc5d0 \ub354\ud558\uc5ec, \uc138\ubb34 \ub2f9\uad6d\uc740 \uc784\uc758 \uac80\uc0ac\uc5d0\uc11c \ud604\uc7a5 \ud655\uc778 \ube44\uc728\uc744 \ub298\ub9ac\uba74\uc11c \uc138\ubb34 \uac10\ub3c5\uc744 \uae4c\ub2e4\ub86d\uac8c \uc2e4\ud589\ud558\uace0, \ud0c8\uc138 \ubb38\uc81c\uac00 \ube48\ubc88\ud558\uac8c \ubc1c\uc0dd\ud558\ub294 \uc0b0\uc5c5\uc774\ub098 \uc9c0\uc5ed \ubc0f \uc0ac\ub78c\ub4e4\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uacf5\uac1c\ud558\uba74\uc11c \uc138\ubb34 \uac80\uc0ac\ub97c \uacc4\uc18d \uac15\ud654\ud560 \uac83\uc774\ub2e4.<\/li>\n<\/ul>\n<section class=\"format-info\"><img decoding=\"async\" loading=\"lazy\" class=\" wp-image-350297 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/JTN_Logo.png\" alt=\"JINCHENG TONGDA &amp; NEAL\" width=\"321\" height=\"107\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>JINCHENG TONGDA &amp; NEAL (JT&amp;N)<br \/>\n<\/strong>10\/F, China World Tower A<br \/>\nNo. 1 Jianguo Menwai Avenue,<br \/>\nChaoyang District<\/p>\n<p>Beijing 100004, China<\/p>\n<p>\uc804\ud654: +86 10 5706 8585<\/p>\n<p>\uc774\uba54\uc77c:beijing@jtn.com<\/p>\n<p><a href=\"http:\/\/www.jtn.com\">www.jtn.com<\/a><\/p>\n<\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background-color: #fff; background-image: linear-gradient(to bottom,rgba(0,0,0,.01) 0,rgba(0,0,0,.02) 100%); background-repeat: repeat-x; border-radius: 3px; a: hover{background-color:#000;\"><span style=\"color: #000000; font-weight: bold; text-transform: uppercase;\"><span class=\"color: #00000\">Back to top<\/span><\/span><\/button><\/a><\/p>\n<h1 style=\"text-align: justify;\"><span style=\"color: #e2deda; background-color: #0c4a61;\"><strong>\ud544\ub9ac\ud540<\/strong><\/span><\/h1>\n<p>\uc138\uacc4 \uac01\uad6d\uc758 \uc815\ubd80\ub4e4\uc740 \ub514\uc9c0\ud138 \uacbd\uc81c\uc5d0\uc11c \uc138\uc218(\u7a05\u6536)\ub97c \ud655\ubcf4\ud560 \uc218 \uc788\ub294 \ubc29\uc548\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \ubaa8\uc0c9\ud558\uace0 \uc788\ub2e4. \uc870\uc138 \uaddc\uc81c\uae30\uad00\ub4e4\uc740 \uaddc\ubaa8\ub97c \uac00\ub2a0\ud558\uae30 \uc5b4\ub835\uace0 \uad6d\uacbd\uc744 \ucd08\uc6d4\ud558\ub294 \ub514\uc9c0\ud138 \uacbd\uc81c\uc5d0 \ub300\ud55c \uacfc\uc138\uc640 \uc9d5\uc218\uc758 \uc5b4\ub824\uc6c0\uc744 \ud574\uacb0\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc870\uc138 \uc815\ucc45\uc5d0 \ubcc0\ud654\uac00 \uc788\uc5b4\uc57c \ud55c\ub2e4\ub294 \uac83\uc5d0 \uc758\uacac\uc744 \ubaa8\uc73c\uace0 \uc788\ub2e4. \uadf8\ub7ec\ub098 \ub098\ub77c\ub9c8\ub2e4 \uac80\ud1a0\ud558\ub294 \ubc29\ud5a5\uc740 \uc11c\ub85c \ub2ec\ub77c\uc11c, \uac04\uc811\uc138\ub97c \ud0dd\ud558\ub294 \uacf3\ub3c4 \uc788\uace0 \uc9c1\uc811\uc138\ub97c \ud0dd\ud558\ub294 \uacf3\ub3c4 \uc788\ub2e4.<\/p>\n<p>\uac01\uad6d \uc815\ubd80\ub4e4\uc774 \uc790\uad6d\uc758 \uc815\ucc45 \ubcc0\ud654\ub97c \ubaa8\uc0c9\ud558\uace0\ub294 \uc788\uc9c0\ub9cc, \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uc138, \ud655\ub300 \uc18c\ube44\uc138 \ub610\ub294 \uae30\ud0c0 \uc0c8\ub85c\uc6b4 \uc811\uadfc\ubc29\uc2dd \uc911 \uc5b4\ub290 \uac83\uc774 \ub514\uc9c0\ud138 \uacbd\uc81c\uc5d0 \ub300\ud55c \uacfc\uc138\uc5d0\uc11c \uac00\uc7a5 \ud6a8\uacfc\uc801\uc778\uc9c0\ub294 \ub204\uad6c\ub3c4 \ud655\uc2e4\ud55c \ub2f5\ubcc0\uc744 \ub0b4\ub193\uc9c0 \ubabb\ud558\uace0 \uc788\ub2e4.<\/p>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-350318\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/Karen-Ocampo-s.jpg\" alt=\"Karen Ocampo\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Karen Ocampo<\/strong><br \/>\ud30c\ud2b8\ub108<br \/>Manila \uc18c\uc7ac Ocampo &amp; Suralvo\uc758<br \/>\uc804\ud654: +632 7625 0765<br \/>\uc774\uba54\uc77c: kocampo@ocamposuralvo.com<\/figcaption><\/figure>\n<p>\ud544\ub9ac\ud540 \uc758\ud68c\ub294 \ub514\uc9c0\ud138 \uacbd\uc81c\uc5d0\uc11c \uc138\uc218\ub97c \ud655\ubcf4\ud558\ub294 \ubc29\uc2dd\uc5d0 \ub300\ud574 \uc5f4\ub764 \ub17c\uc7c1\uc744 \ubc8c\uc774\uace0 \uc788\ub2e4. \ub17c\uc7c1\uc744 \uc8fc\ub3c4\ud558\uace0 \uc788\ub294 Joey Salceda \uc758\uc6d0\uc740 \u201c\ub514\uc9c0\ud138 \uacbd\uc81c\uac00 \uae09\uc18d\ud558\uac8c \uc131\uc7a5\ud558\uace0 \uc788\ub294\ub370\ub3c4 \ub514\uc9c0\ud138 \uacbd\uc81c\uc5d0 \ub300\ud55c \uacfc\uc138\ub294 \ub2f5\ubcf4 \uc0c1\ud0dc\uc5d0 \uc788\ub2e4\u201d\uace0 \uc9c0\uc801\ud588\ub2e4. 2019\ub144\uc758 \uacbd\uc6b0, \uad6d\uc138\uccad\uc758 \ub514\uc9c0\ud138 \uacbd\uc81c \uc9d5\uc218 \uaddc\ubaa8\ub294 450\uc5b5 \ud398\uc18c($764,220)\uc5d0 \ubd88\uacfc\ud588\uace0, 2020\ub144\ub3c4 \ubcc4\ub2e4\ub978 \ucc28\uc774\uac00 \uc5c6\uc5c8\ub2e4. Salceda \uc758\uc6d0\uc740 \u201c\ub514\uc9c0\ud138 \uac70\ub798\uac00 \uc99d\uac00\ud558\uace0 \uc788\ub294 \uc0c1\ud669\uc5d0\uc11c \uc774\ub7ec\ud55c \uc2e4\uc801\uc740 \ubbff\uae30 \uc5b4\ub824\uc6b4 \uc218\uc900\u201d\uc774\ub77c\ub294 \uc8fc\uc7a5\uc774\ub2e4.<\/p>\n<p>\ucd5c\ucd08 \ubc95\uc548\uc5d0\ub294 \uc678\uad6d \ub514\uc9c0\ud138 \uacbd\uc81c \uae30\uc5c5\ub4e4\uc758 \uc218\uc775\uc5d0 \ub300\ud574 \uc18c\ub4dd\uc138\ub97c \ubd80\uacfc\ud558\ub294 \ub0b4\uc6a9\uc774 \ub2f4\uacbc\ub2e4. \uadf8\ub7ec\ub098 \uc774 \ubc95\uc548\uc740 \ucd5c\uc885\uc801\uc73c\ub85c \ud30c\uae30\ub418\uc5c8\uace0, \ub514\uc9c0\ud138 \uc0c1\ud488\uacfc \uc11c\ube44\uc2a4\uac00 VAT \uc2dc\uc2a4\ud15c\uc5d0 \uc815\uc0c1\uc801\uc73c\ub85c \ud3ec\ud568\ub420 \uc218 \uc788\ub3c4\ub85d \ud655\ub300 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc218\uc815\uc5d0 \ucd08\uc810\uc744 \ub9de\ucd98 \ub0b4\uc6a9\uc73c\ub85c \ub2e4\uc2dc \uac80\ud1a0\ud558\uace0 \uc788\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong> \ubc95\uc548 \uc0c1\uc815<\/strong><\/span><\/h2>\n<p>\uc9c0\ub09c 8\uc6d4, \ud544\ub9ac\ud540 \ud558\uc6d0\uc758 \uc138\uc785\uc704\uc6d0\ud68c\ub294 \uccab\ubc88\uc9f8 \ub3c5\ud68c(\u8b80\u6703)\uc5d0\uc11c \ub514\uc9c0\ud138 \uac70\ub798\uc5d0 \ub300\ud574 12%\uc758 \ubd80\uac00\uac00\uce58\uc138\ub97c \ubd80\uacfc\ud558\ub294 \ud558\uc6d0 \ubc95\uc548 \uc81c4122\ud638\ub97c \uc2b9\uc778\ud588\ub2e4. \uc774 \ubc95\uc548\uc740 \uc774\ubc88\uc5d0 \uc9c4\ud589\ub41c \uc81c19\ud68c \uc758\ud68c\uc5d0\uc11c \uc0c1\uc815\ub41c 3\uac74\uc758 \ubc95\uc548\uc744 \ud1b5\ud569\ud55c \uac83\uc774\ub2e4.<\/p>\n<p>\uc774 \ubc95\uc548\uc740 \ub514\uc9c0\ud138 \ub610\ub294 \uc804\uc790 \ud615\ud0dc\uc758 \uc0c1\ud488\uacfc \uc804\uc790 \ubc29\uc2dd\uc73c\ub85c \uc81c\uacf5\ub418\ub294 \uc11c\ube44\uc2a4\ub97c VAT \ubc94\uc8fc\uc5d0 \ud3ec\ud568\uc2dc\ud0a4\uae30 \uc704\ud574 \uc138\ubc95 \uc81c105\uc870 \uc218\uc815\uc744 \ubaa8\uc0c9\ud558\uace0 \uc788\ub2e4. \ub610\ud55c, \uc774 \ubc95\uc548\uc5d0\ub294 \uc678\uad6d(non-resident) \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub4e4\uc774 \uc790\uc0ac\uc758 \ud50c\ub7ab\ud3fc\uc744 \ud1b5\ud55c \uac70\ub798\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 VAT\ub97c \uc0b0\uc815\ud558\uace0 \uc9d5\uc218\ud558\uc5ec \uc1a1\uae08\ud558\ub3c4\ub85d \uc694\uad6c\ud558\ub294 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc774 \ucd94\uac00\ub418\uc5b4 \uc788\ub2e4.<\/p>\n<p>\uc774 \ubc95\uc548\uc5d0\uc11c \uc815\uc758\ud558\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4(DSP)\ub780 \u201c\uc0c1\ud488\uc774\ub098 \uc11c\ube44\uc2a4\ub97c \uad6c\ub9e4\ud558\uace0 \ud310\ub9e4\ud558\uae30 \uc704\ud574 \uc628\ub77c\uc778 \ud50c\ub7ab\ud3fc \uc6b4\uc601\uc744 \ud1b5\ud574 \ub610\ub294 \ud2b9\uc815\uc778\uc744 \uc704\ud55c \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc744 \uc704\ud55c \uac70\ub798\ub97c \ud1b5\ud574 \uad6c\ub9e4\uc790\uc5d0\uac8c \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub098 \uc0c1\ud488\uc744 \uc81c\uacf5\ud558\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\u201d\ub97c \uc758\ubbf8\ud55c\ub2e4.<\/p>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-350318\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/Abigael-Demdam-s.jpg\" alt=\"Abigael Demdam\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Abigael Demdam<\/strong><br \/>\uc120\uc784 \uc18c\uc18d \ubcc0\ud638\uc0ac <br \/>Manila \uc18c\uc7ac Ocampo &amp; Suralvo\uc758<br \/>\uc804\ud654:+632 7625 0765<br \/>\uc774\uba54\uc77c: ademdam@ocamposuralvo.com<\/figcaption><\/figure>\n<p>\ud574\ub2f9 \ubc95\uc548\uc5d0 \uc758\uac70\ud558\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n<ul>\n<li>\uc815\ubcf4 \uae30\ubc18\uc758 \uae30\uc220\uc774\ub098 \uc778\ud130\ub137\uc744 \ud1b5\ud574 \ub2e4\uc218\uc758 \uc81c\ud488\uc744 \uc790\uc2e0\uc758 \ucc45\uc784\ud558\uc5d0 \ud310\ub9e4\ud558\ub294 \uc0c1\ud488\uacfc \uc11c\ube44\uc2a4 \ud310\ub9e4\uc790\uc778 \uc81c3\uc790, \uc0c1\ud488\uacfc \uc11c\ube44\uc2a4\uc758 \uacf5\uae09\uc790\uc640 \uad6c\ub9e4\uc790 \uc0ac\uc774\uc5d0\uc11c \uc911\uac04 \uc5ed\ud560\uc744 \uc218\ud589\ud558\ub294 \uc5c5\uccb4(\ud310\ub9e4\uc5c5\uccb4\ub098 \uc18c\ub9e4\uc5c5\uccb4) \ub610\ub294 \uacf5\uae09\uc790\ub97c \ub300\ub9ac\ud558\uc5ec \uad6c\ub9e4\uc790\ub85c\ubd80\ud130 \uc0c1\ud488\uc774\ub098 \uc11c\ube44\uc2a4 \ub300\uae08\uc744 \uc9d5\uc218 \ub610\ub294 \uc218\ucde8\ud558\uace0 \uc218\uc218\ub8cc\ub97c \ubc1b\ub294 \uc5c5\uccb4.<\/li>\n<li>\uad6c\ub9e4\uc790 \ud655\ubcf4\uc5d0 \ud544\uc694\ud55c \ub9c8\ucf00\ud305 \uba54\uc2dc\uc9c0\ub97c \uc804\ub2ec\ud558\uae30 \uc704\ud574 \uc778\ud130\ub137\uc744 \uc0ac\uc6a9\ud558\uc5ec \ud64d\ubcf4\ud558\ub294 \ud50c\ub7ab\ud3fc \uc81c\uacf5\uc5c5\uccb4.<\/li>\n<li>\ud310\ub9e4\uc790\uac00 \ucd5c\uace0 \uac00\uaca9\uc744 \uc81c\uc2dc\ud558\ub294 \uc0ac\ub78c\uc5d0\uac8c \uc81c\ud488\uc774\ub098 \uc11c\ube44\uc2a4\ub97c \ud310\ub9e4\ud558\uace0 \uc778\ud130\ub137\uc744 \ud1b5\ud574 \uc9c4\ud589\ud558\ub294 \uc628\ub77c\uc778 \uacbd\ub9e4 \uc8fc\uad00\uc5c5\uccb4.<\/li>\n<li>\uc81c\ud488\uc774\ub098 \uc11c\ube44\uc2a4 \uc774\uc6a9\uc5d0 \ub300\ud55c \uc815\uae30 \uad6c\ub3c5\ub8cc\ub97c \ubc1b\uace0 \uad6c\ub9e4\uc790\uc5d0\uac8c \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc5c5\uccb4.<\/li>\n<li>\uc778\ud130\ub137\uacfc \uac19\uc740 \uc815\ubcf4 \uae30\uc220 \uc778\ud504\ub77c\ub97c \ud1b5\ud574 \uc804\ub2ec\ud560 \uc218 \uc788\ub294 \uc0c1\ud488 \ub610\ub294 \uc804\uc790\/\uc628\ub77c\uc778 \uc11c\ube44\uc2a4\ub97c \uacf5\uae09\ud558\uace0 \uc81c\uacf5\ud558\ub294 \uc5c5\uccb4.<\/li>\n<\/ul>\n<p>\ud574\ub2f9 \ubc95\uc548\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc6a9\uc5b4\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc815\uc758\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\u2018\uad6c\ub9e4\uc790\u2019\ub780 \uac1c\uc778\uc801\uc73c\ub85c \uc18c\ube44\ud558\uae30 \uc704\ud574 \ub610\ub294 \uac70\ub798\ub098 \uc0ac\uc5c5 \ubaa9\uc801\uc744 \uc704\ud574 \ud544\ub9ac\ud540\uc5d0 \uac70\uc8fc\ud558\uba74\uc11c \uacfc\uc138 \ub300\uc0c1\uc778 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \uc18c\ube44\ud558\ub294 \uc0ac\ub78c\uc744 \uc758\ubbf8\ud55c\ub2e4.<\/p>\n<p>\u2018\ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\u2019\ub780 \uc778\ud130\ub137\uc774\ub098 \uae30\ud0c0 \uc804\uc790 \ub124\ud2b8\uc6cc\ud06c\ub97c \ud1b5\ud574 \uc81c\uacf5\ub418\uac70\ub098 \uad6c\ub3c5\ud560 \uc218 \uc788\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \uc758\ubbf8\ud55c\ub2e4. \uc815\ubcf4 \uae30\uc220\uc744 \uc774\uc6a9\ud558\uc9c0 \uc54a\uc73c\uba74 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \ubc1b\uc744 \uc218 \uc5c6\uace0, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc740 \uc790\ub3d9\ud654\ub420 \uc218 \uc788\ub2e4.<\/p>\n<p>\ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc774\ub7ec\ud55c \uc77c\ubc18\uc801\uc778 \uc815\uc758\ub97c \uad6c\uccb4\uc801\uc73c\ub85c \uc124\uba85\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uc18c\ud504\ud2b8\uc6e8\uc5b4, \uc5c5\ub370\uc774\ud2b8, \uc560\ub4dc\uc628(add-on), \uc6f9\uc0ac\uc774\ud2b8 \ud544\ud130 \ubc0f \ubc29\uc5b4\ubcbd\uc758 \uc628\ub77c\uc778 \ub77c\uc774\uc120\uc2a4; \ubaa8\ubc14\uc77c \uc560\ud50c\ub9ac\ucf00\uc774\uc158; \ube44\ub514\uc624 \uac8c\uc784 \ubc0f \uc628\ub77c\uc778 \uac8c\uc784; \uc6f9\uce90\uc2a4\ud2b8 \ubc0f \uc6e8\ube44\ub098(webnar); \uc74c\uc545, \ud30c\uc77c, \uc774\ubbf8\uc9c0, \ud14d\uc2a4\ud2b8 \ubc0f \uc815\ubcf4\uc640 \uac19\uc740 \ub514\uc9c0\ud138 \ucf58\ud150\uce20 \uc81c\uacf5; \ubb34\ud615\uc758 \ubbf8\ub514\uc5b4 \ud50c\ub7ab\ud3fc\uc758 \uc628\ub77c\uc778 \uad11\uace0 \uacf5\uac04 \uc81c\uacf5\uacfc \uac19\uc740 \uad11\uace0 \ud50c\ub7ab\ud3fc; \uac70\ub798 \uc81c\ud488\uc774\ub098 \uc11c\ube44\uc2a4\uc758 \ud310\ub9e4, \uc804\uc2dc \ubc0f \ube44\uad50\uc5d0 \ud544\uc694\ud55c \uc804\uc790 \ub9c8\ucf13\ud50c\ub808\uc774\uc2a4 \ub610\ub294 \ub124\ud2b8\uc6cc\ud06c\uc640 \uac19\uc740 \uc628\ub77c\uc778 \ud50c\ub7ab\ud3fc; \uac80\uc0c9\uc5d4\uc9c4 \uc11c\ube44\uc2a4; \uc18c\uc15c \ub124\ud2b8\uc6cc\ud06c; \uc6f9\uc0ac\uc774\ud2b8 \ud638\uc2a4\ud305, \uc628\ub77c\uc778 \ub370\uc774\ud130 \uc6e8\uc5b4\ud558\uc6b0\uc9d5(warehousing), \ud30c\uc77c \uacf5\uc720 \ubc0f \ud074\ub77c\uc6b0\ub4dc \uc800\uc7a5 \uc11c\ube44\uc2a4\uc640 \uac19\uc740 \ub370\uc774\ud130\ubca0\uc774\uc2a4 \ubc0f \ud638\uc2a4\ud305; \uc778\ud130\ub137 \uae30\ubc18\uc758 \uc804\uae30\ud1b5\uc2e0; \uc6d0\uaca9 \uc9c0\ub3c4(\u6307\u5c0e), \uc804\uc790 \ud559\uc2b5, \uc628\ub77c\uc778 \uac15\uc758 \ubc0f \uc6e8\ube44\ub098\uc640 \uac19\uc740 \uc628\ub77c\uc778 \uad50\uc721; \uc628\ub77c\uc778 \uc2e0\ubb38 \ubc0f \uc804\ubb38\uc9c0 \uad6c\ub3c5; \uacb0\uc81c \ucc98\ub9ac \uc11c\ube44\uc2a4.<\/p>\n<p>\ud574\ub2f9 \ubc95\uc548\uc5d0 \ub530\ub974\uba74, \ub2e4\uc74c\uc758 \uacbd\uc6b0\uc5d0 \uc678\uad6d \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ubd80\uac00\uac00\uce58\uc138\uc5d0 \ud544\uc694\ud55c \ub4f1\ub85d\uc744 \ud574\uc57c \ud55c\ub2e4.<\/p>\n<ul>\n<li>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc77c \uc774\uc804 12\uac1c\uc6d4 \ub3d9\uc548 \ucd1d \ub9e4\ucd9c\uc561\uc774\ub098 \uc218\uc785\uae08(\ubd80\uac00\uac00\uce58\uc138 \uba74\uc138 \ubd80\ubd84\uc740 \uc81c\uc678)\uc774 300\ub9cc \ud398\uc18c\ub97c \ucd08\uacfc\ud55c \uacbd\uc6b0.<\/li>\n<li>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc77c \uc774\uc804 12\uac1c\uc6d4 \ub3d9\uc548 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc758 \ucd1d \ub9e4\ucd9c\uc561\uc774\ub098 \uc218\uc785\uae08\uc774 300\ub9cc \ud398\uc18c\ub97c \ucd08\uacfc\ud560 \uac83\uc73c\ub85c \ud310\ub2e8\ud560 \uc218 \uc788\ub294 \ud569\ub9ac\uc801\uc778 \uadfc\uac70\uac00 \uc788\ub294 \uacbd\uc6b0.<\/li>\n<\/ul>\n<p>\ub610\ud55c, \uc678\uad6d \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc138\ubc95 \uc870\ud56d\uc744 \uc900\uc218\ud560 \uc218 \uc788\ub3c4\ub85d \ub300\ub9ac \uc0ac\ubb34\uc18c\ub098 \uc5d0\uc774\uc804\ud2b8(\ud544\ub9ac\ud540 \ubc95\uc5d0 \uc758\uac70\ud558\uc5ec \ub4f1\ub85d\ub41c \uad6d\ub0b4 \uae30\uc5c5)\ub97c \uc9c0\uc815\ud558\ub3c4\ub85d \uba85\uc2dc\ub418\uc5b4 \uc788\ub2e4.<\/p>\n<p>\ud574\ub2f9 \ubc95\uc548\uc5d0 \uc758\ud558\uba74, \uc138\ubb34 \ub2f9\uad6d\uc740 \uad6d\uc138\uccad\uc7a5\uc758 \uad8c\uace0\uac00 \uc788\uc73c\uba74 \uc7ac\ubb34\ubd80 \uc7a5\uad00\uc774 \ubc1c\ud45c\ud560 \uc218 \uc788\ub294 \uaddc\uce59\uacfc \uaddc\uc815\uc5d0 \uc758\uac70\ud558\uc5ec \uc678\uad6d \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \ud544\uc694\ud55c \u201c\ub2e8\uc21c\ud558\uba74\uc11c\ub3c4 \uc790\ub3d9\ud654\ub41c \ub4f1\ub85d \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uace0\u201d, \uc608\uc758 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \u201c\uc804\uc790 \uccad\uad6c\uc11c \ub610\ub294 \uc601\uc218\uc99d\uc744 \ubc1c\ud589\ud560 \uc218 \uc788\ub3c4\ub85d\u201d \ud5c8\uc6a9\ud574\uc57c \ud55c\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\uae30\ub300\uac10, \ubd88\ud655\uc2e4\uc131<\/strong><\/span><\/h2>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-350318\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/Flourence-Katherine-S-Enriquez-s.jpg\" alt=\"Flourence Katherine S Enriquez\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Flourence Katherine S Enriquez<\/strong><br \/>\uc120\uc784 \uc18c\uc18d \ubcc0\ud638\uc0ac <br \/>Manila \uc18c\uc7ac Ocampo &amp; Suralvo\uc758<br \/>\uc804\ud654:+632 7625 0765 <br \/>\uc774\uba54\uc77c: fenriquez@ocamposuralvo.com<\/figcaption><\/figure>\n<p>OECD\uc758 \uad6d\uc81c \ubd80\uac00\uac00\uce58\uc138 \uac00\uc774\ub4dc\ub77c\uc778\uc758 \uc9c0\uce68\uc744 \ubc1b\uc740 \uad6d\uac00\ub4e4\uc758 \uc785\ubc95 \ub0b4\uc6a9\uacfc \uc720\uc0ac\ud558\uac8c, \ud604\uc7ac\uc758 \ubc95\uc548\uc5d0\ub294 \uc900\uc218\ub97c \ub3c5\ub824\ud558\ub294 \uc124\uacc4 \ud2b9\uc9d5\uc774 \uc788\ub2e4. \uc774\uac83\uc740 \ub2e8\uc21c\ud654\ub41c \ub4f1\ub85d\uacfc \uc6a9\uc5b4 \uc815\uc758\ub97c \ud1b5\ud55c \uacfc\uc138 \ubc94\uc704\uc758 \ubd84\ub958\uc5d0 \uad00\ud55c \uc870\ud56d\uc744 \ubcf4\ub354\ub77c\ub3c4 \ud655\uc2e4\ud558\uac8c \uc54c \uc218 \uc788\ub2e4.<\/p>\n<p>\uadf8\ub7fc\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, \ud574\ub2f9 \ubc95 \ubc0f\/\ub610\ub294 \ubc95 \uc2dc\ud589\uacfc \uad00\ub828\ud558\uc5ec \uaddc\uce59\uacfc \uaddc\uc815\uc5d0 \ud3ec\ud568\ub420 \uc138\ubd80 \uc0ac\ud56d\uc744 \uc870\uae08 \ub354 \ub2e4\ub4ec\uc5b4\uc57c \ud560 \ud544\uc694\uac00 \uc788\ub2e4.<\/p>\n<p>\uc608\ub97c \ub4e4\uba74, \ud2b9\uc815 \uac70\ub798\uc5d0 \ubd80\uac00\uac00\uce58\uc138\ub97c \uc801\uc6a9\ud558\ub294 \uacbd\uc6b0\uc5d0 \uad6c\ub9e4\uc790\uc758 \uac70\uc8fc\uc9c0 \ub610\ub294 \uc18c\ube44 \uc7a5\uc18c\ub97c \ud655\uc778\ud560 \ud544\uc694\uac00 \uc788\ub2e4. \uad6c\ub9e4\uc790\uc758 \uac70\uc8fc\uc9c0\ub098 \uc18c\ube44 \uc7a5\uc18c\ub97c \ud655\uc778\ud558\ub824\uba74 \uacf5\uae09\uc790\ub294 \uc5b4\ub5a4 \uc8fc\uc694 \uc99d\uac70\ub97c \ud655\ubcf4\ud574\uc57c \ud560 \uac83\uc778\uac00?<\/p>\n<p>\uc900\uc218 \uc815\ucc45\uc758 \uacbd\uc6b0, \uc678\uad6d \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub4e4\uc774 \ube44\uc6a9\uc744 \uc904\uc77c \uc218 \uc788\ub3c4\ub85d \ucda9\ubd84\ud788 \ub2e8\uc21c\ud558\uac8c \uc218\ub9bd\ub418\uc5b4\uc57c \ud558\uace0, \uadf8\ub807\uac8c \ub418\uc5b4\uc57c \uc900\uc218\ub97c \ub3c5\ub824\ud560 \uc218 \uc788\uc744 \uac83\uc774\ub2e4. \uc601\ud5a5\uc744 \ubc1b\ub294 \uc5c5\uccb4\ub4e4\uc740 \uc2e0\uace0\uc11c \uc81c\ucd9c\uc758 \ube48\ub3c4, \uc138\ubb34 \uc2e0\uace0\uc11c\uc5d0 \ud3ec\ud568\ub420 \uc815\ubcf4, \uc138\uae08 \ub0a9\ubd80 \ubc29\ubc95, \uc791\uc131\ud574\uc57c \ud560 \uccad\uad6c\uc11c \uba85\uc138 \ubc0f \uae30\ub85d\ud560 \uc7a5\ubd80\uc758 \ud615\ud0dc \uce21\uba74\uc5d0\uc11c \uc774\ub7ec\ud55c \uc815\ucc45\uc758 \ub0b4\uc6a9\uc774 \ubb34\uc5c7\uc778\uc9c0 \uc54c\uc544\uc57c \ud560 \uad8c\ub9ac\uac00 \uc788\ub2e4.<\/p>\n<p>\ub610\ud55c, \ub4f1\ub85d\ud558\uc9c0 \uc54a\uac70\ub098, \uc801\uc2dc\uc5d0 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uac70\ub098 \ub610\ub294 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uc9c0 \uc54a\ub294 \ub4f1 \uc900\uc218\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc5d0\ub294 \uc5b4\ub5a4 \uacb0\uacfc\uac00 \ubc1c\uc0dd\ud558\ub294\uc9c0 \ubd84\uba85\ud558\uac8c \uba85\uc2dc\ud558\ub294 \uac83\uc774 \ub0a9\uc138\uc790 \uc900\uc218 \uc758\ubb34 \ubaa9\uc801\uc0c1 \ubc0f \uc870\uc138 \ud589\uc815\uc0c1 \ub9e4\uc6b0 \uc911\uc694\ud558\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc870\uc138 \ubc95\uc548\uc744 \ubd88\uacf5\uc815\ud558\uac8c \uc2dc\ud589\ud558\ub294 \uc77c\ub3c4 \uc904\uc5b4\ub4e4 \uac83\uc774\ub2e4.<\/p>\n<p>\ub9c8\uc9c0\ub9c9\uc73c\ub85c, \uadf8\ub7ec\ub098 \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\ubd84\uc740, \uc0c1\uc815 \ubc95\uc548\uc5d0 \uc758\uac70\ud558\ub294 \ub4f1\ub85d \ud6a8\uacfc\uc5d0 \ub300\ud55c \ubd88\ud655\uc2e4\uc131 \ubb38\uc81c\ub97c \ud574\uacb0\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc774\ub2e4. \ub2e8\uc9c0 \ubd80\uac00\uac00\uce58\uc138 \ubaa9\uc801\uc73c\ub85c \ub4f1\ub85d\ud558\ub294 \uac83\uc774\ub77c\uba74 \ud574\ub2f9 \ubc95\uc548\uc5d0 \uc774\ub7ec\ud55c \ub0b4\uc6a9\uc774 \ubc18\ub4dc\uc2dc \uba85\uc2dc\ub418\uc5b4\uc57c \ud55c\ub2e4. \uc989, \ub4f1\ub85d\uc744 \ud558\ub354\ub77c\ub3c4 \ud544\ub9ac\ud540\uc5d0 \uc601\uad6c\uc801\uc73c\ub85c \uc2e4\uc7ac\ud558\ub294 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub294 \uac83\uc740 \uc544\ub2c8\ub77c\ub294 \uc810\uc744 \ub4f1\ub85d \ub300\uc0c1\uc790\ub4e4\uc5d0\uac8c \ubd84\uba85\ud558\uac8c \uc54c\ub824\uc8fc\uc5b4\uc57c \ud55c\ub2e4. \uc774\ub807\uac8c \ub4f1\ub85d\ud558\ub294 \uacbd\uc6b0\uc5d0 \ud544\ub9ac\ud540 \ud68c\uc0ac\ubc95\uc5d0 \uc758\uac70\ud558\uc5ec \uc0ac\uc5c5\uc744 \uc218\ud589\ud574\uc57c \ud55c\ub2e4\ub294 \uaddc\uc815\uc5d0 \ubbf8\uce60 \uc218 \uc788\ub294 \uc601\ud5a5 \ub610\ud55c \uc0b4\ud3b4\ubcf4\uc544\uc57c \ud55c\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uc0c1\ud669\uc5d0\uc11c, \uc678\uad6d \uae30\uc5c5\ub4e4\uc758 \ub4f1\ub85d\uacfc \uc900\uc218\ub97c \ub3c5\ub824\ud55c\ub2e4\uba74 \uaddc\uc815 \uc801\uc6a9\uc758 \ud655\uc2e4\uc131\uc740 \ud55c\uce35 \ub192\uc544\uc9c8 \uac83\uc774\ub2e4.<\/p>\n<section class=\"format-info\"><img decoding=\"async\" loading=\"lazy\" class=\" wp-image-350297 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/OS-Law-JPG-01.png\" alt=\"OCAMPO AND SURALVO\" width=\"321\" height=\"107\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>OCAMPO AND SURALVO<br \/>\n<\/strong>6\/F Liberty Center Bldg, 104 HV Dela Costa St<\/p>\n<p>Salcedo Village, Makati City,<\/p>\n<p>Metro Manila \u2013 1227, Philippines<\/p>\n<p>\uc804\ud654: +632 7625 0765<\/p>\n<p>\uc774\uba54\uc77c: info@ocamposuralvo.com<\/p>\n<p><a href=\"http:\/\/www.ocamposuralvo.com\">www.ocamposuralvo.com<\/a><\/p>\n<\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background-color: #fff; background-image: linear-gradient(to bottom,rgba(0,0,0,.01) 0,rgba(0,0,0,.02) 100%); background-repeat: repeat-x; border-radius: 3px; a: hover{background-color:#000;\"><span style=\"color: #000000; font-weight: bold; text-transform: uppercase;\"><span class=\"color: #00000\">Back to top<\/span><\/span><\/button><\/a><\/p>\n<h1 style=\"text-align: justify;\"><span style=\"color: #e2deda; background-color: #0c4a61;\"><strong>\ud55c\uad6d<\/strong><\/span><\/h1>\n<p>\ud55c\uad6d\uc758 \uc80a\uc740\uc774\ub4e4 \uc0ac\uc774\uc5d0 \uac00\uc0c1\ud654\ud3d0\uac00 \ucd5c\uace0\uc758 \ud22c\uc790 \uc635\uc158\uc73c\ub85c \ub5a0\uc624\ub974\uace0 \uc788\ub294\ub370, \uc5b4\ub824\uc6b4 \uacbd\uc81c \uc0c1\ud669\uc744 \uadf9\ubcf5\ud560 \uc218 \uc788\ub294 \ud574\uacb0\ucc45\uc774\uc790 \ub2e8\uae30\uac04\uc5d0 \ub9ce\uc740 \ub3c8\uc744 \ubc8c \uc218 \uc788\ub294 \ubc29\ubc95\uc73c\ub85c \uc0dd\uac01\ud558\uace0 \uc788\ub294 \ub4ef\ud558\ub2e4. \ub354\ubd88\uc5b4, \uac00\uc0c1\ud654\ud3d0\uc5d0 \ub300\ud55c \uacfc\uc138 \ub610\ud55c \ub728\uac70\uc6b4 \uc815\uce58 \ubb38\uc81c\uac00 \ub418\uace0 \uc788\ub2e4.<\/p>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-350318\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/Ross-Harman-s.jpg\" alt=\"Ross Harman\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Ross Harman<\/strong><br \/>\uc678\uad6d \ubcc0\ud638\uc0ac <br \/>\uc11c\uc6b8 \uc18c\uc7ac Lee &amp; Ko\uc758<br \/>\uc804\ud654:+822 6386 7876 <br \/>\uc774\uba54\uc77c:ross.harman@leeko.com<\/figcaption><\/figure>\n<p>\uc774\ubc88 \uae30\uc0ac\uc5d0\uc11c, \uc800\uc790\ub4e4\uc740 \uac00\uc0c1\ud654\ud3d0\uc5d0 \ub300\ud574 \uc5b4\ub5bb\uac8c \uacfc\uc138\ud560 \uac83\uc778\uc9c0 \ud604\uc7ac \uc0c1\ud669\uc744 \uadf8\ub300\ub85c \uc124\uba85\ud558\uaca0\uc9c0\ub9cc \uad00\ub828 \uaddc\uc815\uc5d0 \ub300\ud55c \uc124\uba85\uc740 \uc5b8\uc81c\ub77c\ub3c4 \uc9c4\ubd80\ud55c \ub0b4\uc6a9\uc774 \ub420 \uc218 \uc788\ub2e4. \uc9c0\uae08\ubd80\ud130 \uba87 \uac1c\uc6d4 \ud6c4\uc5d0\ub294 \uc800\uc790\ub4e4\uc758 \uc785\uc7a5\uc774 \ub2e4\uc2dc \ubc14\ub014\uc9c0\ub3c4 \ubaa8\ub974\uaca0\ub2e4.<\/p>\n<p>\ubcf8 \uae30\uc0ac\ub97c \uc791\uc131\ud558\ub294 \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c, \uac00\uc0c1\ud654\ud3d0\uc640 \uad00\ub828\uc774 \uc788\ub294 \uc18c\ub4dd\uc740 \ud55c\uad6d\uc5d0\uc11c\ub294 \uacfc\uc138\ub300\uc0c1\uc774 \uc544\ub2c8\ub2e4(\ub0b4\uad6d\ubc95\uc778 \uc81c\uc678). \ubb38\uc7ac\uc778 \uc804 \ub300\ud1b5\ub839 \uc7ac\uc784 \uc2dc\uc808, \ud55c\uad6d \uc815\ubd80\ub294 2022\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \ud2b9\uc815\uc758 \uac00\uc0c1\ud654\ud3d0 \uac70\ub798\uc5d0 \ub300\ud574 \uacfc\uc138\ud558\uaca0\ub2e4\ub294 \uacc4\ud68d\uc744 \ubc1c\ud45c\ud558\uc600\uc73c\ub098 \uadf8 \uc2e4\ud589 \uc2dc\uae30\ub97c 1\ub144 \ub2a6\ucd94\uc5c8\ub2e4. \ud604\uc7ac, \uc2dc\ud589 \uc911\uc778 \uad00\ub828 \ubc95\uc5d0 \ub530\ub974\uba74 \ub0b4\uad6d\uc778\uc758 \ud2b9\uc815 \uac00\uc0c1\ud654\ud3d0 \uac70\ub798\ub294 2023\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uacfc\uc138\ub300\uc0c1\uc774 \ub41c\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \uc9c0\ub09c 5\uc6d4 \ucde8\uc784\ud55c \uc724\uc11d\uc5f4 \ub300\ud1b5\ub839\uc740 \uc774\ub97c \ub2e4\uc2dc 2025\ub144\uc73c\ub85c \uc5f0\uae30\ud588\uace0, \uae30\ud68d\uc7ac\uc815\ubd80\uc5d0\uc11c\ub3c4 \uc774\ub7ec\ud55c \ucde8\uc9c0\ub85c \uc138\ubc95\uac1c\uc815\uc548\uc744 \ubc1c\ud45c\ud588\ub2e4.<\/p>\n<p>\uad6d\ud68c\uc758 \uc2b9\uc778\uc774 \uc790\ub3d9\uc801\uc778 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc774 \uacc4\ud68d\uc548\uc740 \uad6d\ud68c\uc5d0\uc11c \ud070 \ubb38\uc81c\uc5c6\uc774 \uc2b9\uc778\ub420 \uac00\ub2a5\uc131\uc774 \ub9ce\ub2e4. \uac00\uc0c1\ud654\ud3d0\uc5d0 \ub300\ud55c \uacfc\uc138 \uc5f0\uae30\ub97c \ucd94\uc9c4\ud558\uba74\uc11c, \uc724 \ub300\ud1b5\ub839\uc740 \uc80a\uc740 \uc720\uad8c\uc790\ub4e4\uc758 \uc9c0\uc9c0\uac00 \ud544\uc694\ud558\ub2e4\ub294 \ubd80\ubd84\ub3c4 \uc5b4\ub290 \uc815\ub3c4\ub294 \uac10\uc548\ud558\uc600\uc744 \uac83\uc774\ub2e4.<\/p>\n<p>\uac00\uc0c1\ud654\ud3d0\uc5d0 \ub300\ud55c \uacfc\uc138 \uacc4\ud68d\uc758 \ubcc0\uacbd\uc774 \ub418\ud480\uc774\ub418\uba74\uc11c, \uc870\uc138 \uc804\ubb38\uac00\ub4e4\ub3c4 \ud604\uc7ac \uc0c1\ud669\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uc77c\uc774 \uc27d\uc9c0 \uc54a\ub2e4. \uc774\ub807\ub2e4 \ubcf4\ub2c8, \uad00\ub828 \uacc4\ud68d\uc774 \ub2e4\uc2dc \ubc14\ub00c\uac70\ub098 2025\ub144 1\uc6d4 1\uc77c\ub85c \uc608\uc815\ub41c \uc2dc\ud589\uc77c\uc790\uac00 \uc5f0\uae30\ub418\ub354\ub77c\ub3c4 \uadf8\ub807\uac8c \ub180\ub77c\uc6b4 \uc77c\uc740 \uc544\ub2d0 \uac83\uc774\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\uc870\uc138 \uad00\uc810<\/strong><\/span><\/h2>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-350318\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/Tom-Kwon-s.jpg\" alt=\"Tom Kwon\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Tom Kwon<\/strong><br \/>\uc120\uc784 \uc678\uad6d \ubcc0\ud638\uc0ac <br \/>\uc11c\uc6b8 \uc18c\uc7ac Lee &amp; Ko\uc758 <br \/>\uc804\ud654:+822 6386 6627 <br \/>\uc774\uba54\uc77c: tom.kwon@leeko.com<\/figcaption><\/figure>\n<p>\uac00\uc0c1\ud654\ud3d0\uc758 \uc885\ub958\uac00 \uc218 \ucc9c\uac00\uc9c0\uc5d0 \ub2ec\ud558\ub294 \uc774\uc720\ub3c4 \uc788\uc9c0\ub9cc, \uac00\uc0c1\ud654\ud3d0\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc815\uc758\ub294 \uc27d\uac8c \ub0b4\ub9ac\uae30 \uc5b4\ub824\uc6b4 \ubd80\ubd84\uc774 \uc788\ub2e4. \uadf8\ub807\ub2e4 \ud558\ub354\ub77c\ub3c4, \ub300\ubd80\ubd84\uc758 \uac00\uc0c1\ud654\ud3d0\uc5d0\uc11c \ub098\ud0c0\ub098\ub294 \uba87 \uac00\uc9c0 \uacf5\ud1b5\uc801\uc778 \ud2b9\uc9d5\uc774 \uc788\ub294\ub370, \ube14\ub85d\uccb4\uc778 \uae30\uc220\uc758 \ud65c\uc6a9\uc774\ub098 \ud0c8(\u812b)\uc911\uc559\ud654 \ubc0f \uac00\uc0c1\uc5d0\uc11c\ub9cc \uc874\uc7ac\ud55c\ub2e4\ub294 \ud2b9\uc9d5\uc774 \uadf8\uac83\uc774\ub2e4.<\/p>\n<p>\uc870\uc138 \uad00\uc810\uc5d0\uc11c \ubcf4\uba74 \uc2e4\uc9c8\uc801\uc73c\ub85c \uc911\uc694\ud55c \ucc28\uc774\uc810\uc740 \ud558\ub098\ubfd0\uc778\ub370, \uac00\uc0c1\ud654\ud3d0\ub77c\ub294 \ub2e8\uc5b4\uac00 \uc758\ubbf8\ud558\ub294 \uac83\ucc98\ub7fc \uc774\uac83\uc774 \uc2e4\uc81c\ub85c \ud654\ud3d0\uc758 \uc720\ud615\uc778\uc9c0 \ub610\ub294 \uc790\uc0b0\uc758 \uc720\ud615\uc778\uc9c0\ub9cc \ub530\uc838\ubcf4\uba74 \ub41c\ub2e4.<\/p>\n<p>OECD\uc758 \ub300\ub2e4\uc218 \ud68c\uc6d0\uad6d\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c, \uc774 \ubb38\uc81c\uc5d0 \uc788\uc5b4\uc11c \ud55c\uad6d \uc815\ubd80\uc758 \uc785\uc7a5\uc740 \uba85\ud655\ud558\ub2e4. \uc870\uc138 \ubaa9\uc801\uc0c1, \uac00\uc0c1\ud654\ud3d0\ub294 \uc790\uc0b0\uc73c\ub85c \ucde8\uae09\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc774\ub2e4. \uc2e4\uc81c\ub85c, \u2018\uac00\uc0c1\ud654\ud3d0\u2019\ub77c\ub294 \ud55c\uad6d\uc2dd \ud45c\ud604\uc744 \uc815\ud655\ud558\uac8c \uc601\uc5b4\ub85c \uc62e\uae30\uba74 \u2018virtual asset\u2019 \uc989, \u2018\uac00\uc0c1\uc790\uc0b0\u2019\uc774\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\uacfc\uc138 \uac00\ub2a5\ud55c \uacbd\uc6b0<\/strong><\/span><\/h2>\n<p>\uac00\uc0c1\ud654\ud3d0\ub97c \ud558\ub098\uc758 \uc790\uc0b0\uc73c\ub85c \ucde8\uae09\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc774 \uc774\ud574\ub418\uba74 \uacfc\uc138 \ucc98\ub9ac \ubc29\ubc95\uc740 \ubd84\uba85\ud574\uc9c0\ub294\ub370, \uc774\ub294 \ub2e4\ub978 \uc720\ud615\uc758 \uc790\uc0b0 \ucc98\ub9ac\uc5d0 \uc801\uc6a9\ub418\ub294 \uac83\uacfc \ub3d9\uc77c\ud55c \ud55c\uad6d\uc758 \uacfc\uc138 \uaddc\uc815\uc744 \uae30\ubcf8\uc801\uc73c\ub85c \ub530\ub974\uace0 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\uac00\uc0c1\ud654\ud3d0\uc758 \ubc1c\ud589(\ub610\ub294 \ucde8\ub4dd), \ucc98\ubd84(\uac70\ub798 \ud50c\ub7ab\ud3fc\uc5d0\uc11c \uac1c\uc778 \uc9c0\uac11\uc73c\ub85c \uc774\uc804\ud558\ub294 \uacbd\uc6b0 \ud3ec\ud568) \ubc0f \ub300\uc5ec \ub4f1 \uc77c\uacac(\u4e00\u898b) \uacfc\uc138\uac00 \uac00\ub2a5\ud55c \uba87 \uac00\uc9c0 \uac00\ub2a5\ud55c \uacbd\uc6b0\uac00 \uc788\ub2e4.<\/p>\n<p>\ud55c\uad6d\uc5d0\uc11c\ub294 \uac00\uc0c1\ud654\ud3d0\uc758 \ubc1c\ud589\uc774\ub098 \ucde8\ub4dd\uc740 \uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2c8\ub2e4. \ucc44\uad74\uc774\ub098 \ub610\ub294 \uae30\ud0c0 \ubc29\ubc95\uc744 \ud1b5\ud574 \ucde8\ub4dd\ud558\ub4e0, \ub610\ub294 \ub300\uae08\uc774\ub098 \uae30\ud0c0 \ube44(\u975e)\uae08\uc804\uc801 \ub300\uac00\ub97c \uc9c0\ubd88\ud558\ub294 \uad6c\ub9e4\ub97c \ud1b5\ud574 \ucde8\ub4dd\ud558\ub4e0 \uc0c1\uad00\uc774 \uc5c6\ub2e4.<\/p>\n<figure id=\"attachment_350318\" aria-describedby=\"caption-attachment-350318\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-350318\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/Park-Jeongwoo-s.jpg\" alt=\"Park Jeongwoo \" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-350318\" class=\"wp-caption-text\"><strong>Park Jeongwoo<\/strong><br \/>\uc120\uc784 \uacf5\uc778\ud68c\uacc4\uc0ac<br \/>\uc11c\uc6b8 \uc18c\uc7ac Lee &amp; Ko\uc758 <br \/>\uc804\ud654:+822 6386 6276 <br \/>\uc774\uba54\uc77c: jeongwoo.park@leeko.com<\/figcaption><\/figure>\n<p>\uadf8\ub7ec\ub098, \uac00\uc0c1\ud654\ud3d0\uc758 \ubc1c\ud589\uc774\ub098 \ucde8\ub4dd\uc774 \uc5ec\uc804\ud788 \uc870\uc138 \ubaa9\uc801\uc0c1 \uc5f0\uad00\uc131\uc774 \uc788\ub294 \uac83\uc740 \uc9c0\uae08 \uc2dc\uc810\uc758 \uac00\uce58\uac00 \ucc98\ubd84 \uc2dc\uc810\uc5d0 \uacfc\uc138\uac00 \uac00\ub2a5\ud55c \uc774\uc775(\u5229\u76ca)\uc744 \uacc4\uc0b0\ud560 \ub54c \uc0ac\uc6a9\ub418\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\ub2e4\ub978 \uc790\uc0b0\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c, \uac00\uc0c1\ud654\ud3d0 \ucc98\ubd84\uc73c\ub85c \uc774\uc775\uc774 \uc2e4\ud604\ub418\uba74 \ud574\ub2f9 \uc774\uc775\uc740 \uacfc\uc138 \ub300\uc0c1\uc774 \ub41c\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c \uc774\uc57c\uae30\ud558\uc790\uba74, \ucc98\ubd84\uc774\ub780 \ubb34\uc5b8\uac00\uc5d0 \ub300\ud55c \ub300\uac00\ub85c \uac00\uc0c1\ud654\ud3d0\uac00 \uc774\uc804\ub418\uac70\ub098, \ub300\uc5ec\ub418\uac70\ub098 \ub610\ub294 \uc778\ucd9c\ub41c\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud55c\ub2e4(\uc778\ucd9c\uc740 \ube44\uac70\uc8fc\uc790\uc5d0\uac8c\ub9cc \ud574\ub2f9).<\/p>\n<p>\uc774\uc775\uc740 \uc774\uc804\uc5d0 \ub300\ud55c \ub300\uac00\uc5d0\uc11c \ucde8\ub4dd \uae08\uc561\uc744 \ube80 \uac83\uc774\ub2e4(\uc5ec\uae30\uc5d0\ub294 \ubc1c\ud589\uc774\ub098 \ucde8\ub4dd\uacfc \uad00\ub828\ud55c \ubd80\uc218 \ube44\uc6a9\uc774 \ud3ec\ud568\ub41c\ub2e4). 2023\ub144 1\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubcf4\uc720\ud55c \uac00\uc0c1\ud654\ud3d0\uc758 \uacbd\uc6b0, \ucde8\ub4dd \uac00\uaca9\uc740 2023\ub144 1\uc6d4 1\uc77c \uae30\uc900 \uc2dc\uc7a5 \uac00\uce58 \ub610\ub294 \uc2e4\uc81c \ucde8\ub4dd \uac00\uaca9\ubcf4\ub2e4 \ud070 \uac83\uc73c\ub85c \uac04\uc8fc\ud55c\ub2e4. \ud6c4\uc790\uc758 \uacbd\uc6b0, \ud68c\uacc4 \ubaa9\uc801\uc0c1 \ud2b9\uc815 \uc0c1\ud669\uc5d0 \ub530\ub77c \uc774\ub3d9\ud3c9\uade0\ubc95\uc774\ub098 \uc120\uc785\uc120\ucd9c\ubc95\uc744 \uc774\uc6a9\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p>\ud55c\uad6d \uc18c\ub4dd\uc138\ubc95\uc758 \uae30\ubcf8 \uc6d0\uce59 \uc911 \ud558\ub098\ub294 \uc138\ubc95\uc5d0 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ub41c \ud56d\ubaa9\uc5d0 \ub300\ud574\uc11c\ub9cc \uacfc\uc138\ud55c\ub2e4\ub294 \uac83\uc778\ub370, \ud604\uc7ac \ud55c\uad6d\uc758 \uc18c\ub4dd\uc138\ubc95\uc740 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc744 \uae30\ud0c0 \uc18c\ub4dd\uc73c\ub85c \ubd84\ub958\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc138\uc728\uacfc \ub0a9\ubd80 \ubc29\ubc95\uc740 \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790\/\ube44\uac70\uc8fc\uc790 \uc5ec\ubd80 \ubc0f \uac1c\uc778\/\ubc95\uc778 \uc5ec\ubd80\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c4\ub2e4.<\/p>\n<p><strong>\uac70\uc8fc\uc790<\/strong>. 2023\ub144 1\uc6d4\ubd80\ud130, 250\ub9cc\uc6d0($1,750)\uc744 \ucd08\uacfc\ud558\ub294 \ubaa8\ub4e0 \uc720\ud615\uc758 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc740 22%\uc758 \ub2e8\uc77c \uc138\uc728\ub85c \uacfc\uc138\ub418\uace0, \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0\uae30\uac04(\ub2e4\uc74c\ud574 5\uc6d4\ub9d0)\uae4c\uc9c0 \uc2e0\uace0\ud574\uc57c \ud55c\ub2e4. \uac70\uc8fc\uc790\uc758 \uacbd\uc6b0 \uad6d\ub0b4\uc6d0\ucc9c\uc18c\ub4dd\ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc18c\ub4dd\uc138\uac00 \ubd80\uacfc\ub418\ubbc0\ub85c, \ud55c\uad6d \uc774\uc678\uc758 \uacf3\uc5d0 \uc788\ub294 \uacc4\uc88c\uc5d0 \uac00\uc0c1\ud654\ud3d0\ub97c \ubcf4\uc720\ud558\uace0 \uc788\ub354\ub77c\ub3c4 \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p><strong>\uad6d\ub0b4 \ubc95\uc778<\/strong>. \uac00\uc0c1\ud654\ud3d0\uac00 \uad6d\ub0b4 \ubc95\uc778\uc5d0 \uc801\uc6a9\ub418\ub294 \uae30\uc874 \ubc95\uc5d0\ub294 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc9c0\ub9cc, \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc5d0 \ub300\ud574 \uc77c\ubc18\uc801\uc778 \uacfc\uc138 \uc6d0\uce59\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \ubd80\uacfc\ud558\ub294 \uac83\uc740 \ub300\uccb4\uc801\uc73c\ub85c \ubc1b\uc544\ub4e4\uc774\ub294 \uc785\uc7a5\uc774\ub2e4. \ub530\ub77c\uc11c, \uad6d\ub0b4 \ubc95\uc778\uc758 \uacbd\uc6b0\uc5d0\ub294 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc744 \uacfc\uc138 \ubc94\uc704\uc5d0 \ud3ec\ud568\uc2dc\ud0a4\uae30 \uc704\ud55c \uad6c\uccb4\uc801\uc778 \ubc95 \uac1c\uc815\uc774 \ud544\uc694\ud558\uc9c0 \uc54a\ub2e4.<\/p>\n<p>\uacfc\uc138\uac00 \uac00\ub2a5\ud55c \ub2e4\ub978 \uc720\ud615\uc758 \uc774\uc775\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc740 \uacfc\uc138\uac00 \uac00\ub2a5\ud55c \uae30\ud0c0 \ubc95\uc778 \uc18c\ub4dd\uc5d0 \ucd94\uac00\ub418\ub294\ub370, 2\uc5b5\uc6d0\uc744 \ucd08\uacfc\ud558\ub294 \uc774\uc775\uc5d0\ub294 22%\uc758 \ub204\uc9c4\uc138\uac00 \ubd80\uacfc\ub41c\ub2e4(\uc18c\ub4dd 200\uc5b5\uc6d0\uc5d0 \ub300\ud574 2\uc5b5\uc6d0). \uc18c\ub4dd\uc774 3,000\uc5b5\uc6d0\uc778 \uacbd\uc6b0\uc5d0\ub294 200\uc5b5\uc6d0(24.2%)\uc774 \ubd80\uacfc\ub418\uace0, 3,000\uc5b5\uc6d0\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 27.5%\uac00 \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<p>\uc77c\ubc18\uc801\uc73c\ub85c \ubc95\uc778\uc138 \uc2e0\uace0\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \uc885\ub8cc\ud558\ub294 \ub0a0\ub85c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud55c\ub2e4. \ub0b4\uad6d\ubc95\uc778\uc758 \uacbd\uc6b0 \uac70\uc8fc\uc790\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uad6d\ub0b4\uc6d0\ucc9c\uc18c\ub4dd\ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub3c4 \ubc95\uc778\uc138\uacfc \ubd80\uacfc\ub418\ubbc0\ub85c \ud574\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uc720\ud615\uc758 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ubbc0\ub85c \uc678\uad6d \uacc4\uc88c\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p><strong>\ube44\uac70\uc8fc\uc790 \ub610\ub294 \ud55c\uad6d\uc5d0 \uace0\uc815\uc0ac\uc5c5\uc7a5\uc774 \uc5c6\ub294 \uc678\uad6d\ubc95\uc778<\/strong>. \uac70\uc8fc\uc790\uc758 \uacbd\uc6b0\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c, \ubcf8 \uae30\uc0ac\ub97c \uc791\uc131\ud558\ub294 \uc2dc\uc810 \uae30\uc900\uc73c\ub85c \uc2dc\ud589 \uc911\uc778 \ubc95\uc5d0 \uba85\uc2dc\ub41c \ub0b4\uc6a9\uc5d0 \ub530\ub974\uba74, \ud55c\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc740 2023\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uacfc\uc138 \ub300\uc0c1\uc774 \ub41c\ub2e4. \uadf8\ub7ec\ub098 \uacfc\uc138\uc2dc\uc810\uc744 2025\ub144\uae4c\uc9c0 \uc5f0\uae30\ud55c \uc138\ubc95\uac1c\uc815\uc548\uc5d0 \uad6c\uccb4\uc801\uc73c\ub85c \uc5b8\uae09\ub418\uc5b4 \uc788\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \ub0b4\uad6d\uc778\uc5d0 \ub300\ud55c \uacfc\uc138\uac00 \uc720\uc608\ub420 \uacbd\uc6b0 \ube44\uac70\uc8fc\uc790\/\uc678\uad6d\ubc95\uc778\uc5d0 \ub300\ud55c \uacfc\uc138\ub3c4 \ub3d9\uc77c\ud55c \uc2dc\uc810\uae4c\uc9c0 \uc720\uc608\ub420 \uac00\ub2a5\uc131\uc774 \ub192\ub2e4.<\/p>\n<p>2023\ub144\uc774 \ub418\uba74(\ub610\ub294 \uacbd\uc6b0\uc5d0 \ub530\ub77c\uc11c\ub294 2025\ub144), \ube44\uac70\uc8fc\uc790 \ub610\ub294 \ud55c\uad6d\uc5d0 \uace0\uc815\uc0ac\uc5c5\uc7a5\uc774 \uc5c6\ub294 \uc678\uad6d\ubc95\uc778\uc5d0 \ub300\ud55c \uac00\uc0c1\uc790\uc0b0 \uacfc\uc138\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uad6d\uc81c\uc870\uc138 \ubaa9\uc801\uc0c1, \ud55c\uad6d(\uc608: \ud55c\uad6d\uc5d0 \uae30\ubc18\uc744 \ub450\uace0 \uc788\ub294 \uac70\ub798 \ud50c\ub7ab\ud3fc \ub4f1\uc744 \ud1b5\ud55c \uac70\ub798 \ub4f1)\uacfc \uc5f0\uad00\uc774 \uc788\ub294 \uac00\uc0c1\ud654\ud3d0\uc758 \uc774\uc775\uc740 \ud55c\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ud558\uc5ec \uc678\uad6d\ubc95\uc778\uc5d0\uac8c \uc591\ub3c4\ucc28\uc775\uc758 22% \ub610\ub294 \uc591\ub3c4\uae08\uc561\uc758 11% \uc911 \uc801\uc740 \uae08\uc561\uc73c\ub85c \uacfc\uc138\uac00 \ub420 \uac83\uc774\ub2e4.<\/p>\n<p>\ube44\uac70\uc8fc\uc790\ub098 \uc678\uad6d\ubc95\uc778\uc758 \uacbd\uc6b0 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc5d0 \ub300\ud574 \uc138\uae08 \ubd80\ub2f4\uc740 \uc9c0\uac8c \ub418\uaca0\uc9c0\ub9cc \uc9c1\uc811 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc2e0\uace0\ub97c \ud558\uac70\ub098 \ub0a9\ubd80\ub97c \ud558\uc9c0\ub294 \uc54a\ub294\ub2e4. \ube44\uac70\uc8fc\uc790\ub098 \uc678\uad6d\ubc95\uc778\uc758 \uac00\uc0c1\ud654\ud3d0\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc774\uc775\uc740 \uc6d0\ucc9c\uc9d5\uc218 \ub300\uc0c1\uc774\ubbc0\ub85c \uac00\uc0c1\uc790\uc0b0 \uc6b4\uc6a9\uc790 \ub4f1 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uc790\uac00 \ube44\uac70\uc8fc\uc790\ub098 \uc678\uad6d\ubc95\uc778\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud558\uc5ec \ub0a9\ubd80\ud560 \uac83\uc774\ub2e4. \uc774\ub807\uac8c \ub418\uba74, \ube44\uac70\uc8fc\uc790\ub098 \uc678\uad6d \ubc95\uc778\uc774 \ud55c\uad6d\uacfc \uc870\uc138\ud611\uc57d\uc744 \ub9fa\uc740 \uad6d\uac00\uc5d0 \uac70\uc8fc\/\uc18c\uc7ac\ud558\ub294 \uacbd\uc6b0\uc5d0 \uac00\uc0c1\uc790\uc0b0 \uc6b4\uc6a9\uc790\ub294 \uacbd\uc6b0\uc5d0 \ub530\ub77c \uc870\uc138\uc870\uc57d\uc5d0 \ub530\ub978 \uc138\uae08 \ud61c\ud0dd\uc744 \uc2e0\uccad\ud560 \uc218 \uc788\ub2e4\ub294 \uc810\uc740 \uc774\ub4e4\uc5d0\uac8c \uc88b\uc740 \uc18c\uc2dd\uc774\ub77c \ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\uc774\ub97c \uc704\ud574\uc11c\ub294 \ube44\uad50\uc801 \uac04\ub2e8\ud55c \uc2e0\uccad\uc11c \uc591\uc2dd\uacfc \uac70\uc8fc\/\uc18c\uc7ac \uc0ac\uc2e4\uc744 \uc785\uc99d\ud558\ub294 \uc99d\ube59\uc790\ub8cc\ub97c \uc81c\ucd9c\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p><strong>\ubd80\uac00\uac00\uce58\uc138<\/strong><strong>(VAT)<\/strong>. \uc5b4\ub290 \uc785\ubc95 \uc870\ud56d\uc5d0\ub3c4 \uac00\uc0c1\ud654\ud3d0 \uac70\ub798\uc5d0 \ub300\ud55c VAT \uacfc\uc138 \uc5ec\ubd80\uac00 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ub418\uc5b4 \uc788\uc9c0\ub294 \uc54a\ub2e4. \uadf8\ub7ec\ub098 2021\ub144 \uad6d\uc138\uccad \uc608\uaddc\uc5d0 \ub530\ub974\uba74, \uac00\uc0c1\ud654\ud3d0 \uac70\ub798\ub294 VAT \ubc94\uc704\ub97c \ubc97\uc5b4\ub09c\ub2e4. \ub530\ub77c\uc11c, \uc544\uc9c1\uae4c\uc9c0 \ud655\uc2e4\ud558\uac8c \ub2e8\uc815\ud560 \uc218 \uc5c6\uc9c0\ub9cc \uc774\uac83\uc774 \uc9c0\uae08\uc758 \uc0c1\ud669\uc778 \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4.<\/p>\n<h2 style=\"text-align: justify; margin-bottom: 10px;\"><span style=\"color: #0c4a61;\"><strong>\uace0\ub824\ud560 \ubd80\ubd84<\/strong><\/span><\/h2>\n<p>\uc801\uc5b4\ub3c4 \ub2f9\ubd84\uac04\uc740 \uac00\uc0c1\ud654\ud3d0 \uc774\uc775\uc5d0 \ub300\ud55c \uacfc\uc138\uac00 \uc804\ubb34\ud558\uace0, \ucd5c\uc18c\ud55c \ud5a5\ud6c4 2\ub144 \ub3d9\uc548 \uc774\ub7ec\ud55c \uae30\uc870\uac00 \ubc14\ub00c\uc9c0 \uc54a\uc744 \uac00\ub2a5\uc131\uc774 \ub9ce\ub2e4\ub294 \uac83\uc740 (\ubc95\uc778\uc774 \uc544\ub2cc) \uac1c\uc778 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uc88b\uc740 \uc18c\uc2dd\uc774\ub2e4.<\/p>\n<p>\ud558\uc9c0\ub9cc, 2025\ub144 1\uc6d4\ubd80\ud130 \uc2e4\uc81c\ub85c \uacfc\uc138\uac00 \ub420 \uac83\uc778\uc9c0 \ub610\ub294 \ub2e4\uc2dc \uc5f0\uae30\ub418\uc5b4\uc11c \uac00\uc0c1\ud654\ud3d0 \ud22c\uc790\uc790\ub4e4\uc774 \uacc4\uc18d \uacfc\uc138 \ub300\uc0c1\uc5d0\uc11c \ube60\uc9c8 \uac83\uc778\uc9c0 \uc5ec\ubd80\ub294 \uc9c0\ucf1c\ubd10\uc57c \ud560 \ubd80\ubd84\uc774\ub2e4.<\/p>\n<section class=\"format-info\"><img decoding=\"async\" loading=\"lazy\" class=\" wp-image-350297 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/11\/LeeKO.jpg\" alt=\"LEE &amp; KO\" width=\"321\" height=\"107\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>LEE &amp; KO<br \/>\n<\/strong>Hanjin Building, 63 Namdaemun-ro, Jung-gu<\/p>\n<p>Seoul \u2013 04532, South Korea<\/p>\n<p>\uc804\ud654: +822 2772 4000<\/p>\n<p>\uc774\uba54\uc77c: mail@leeko.com<\/p>\n<p><a href=\"https:\/\/www.leeko.com\/leenko\/main.do?lang=KR\">www.leeko.com<\/a><\/p>\n<\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background-color: #fff; background-image: linear-gradient(to bottom,rgba(0,0,0,.01) 0,rgba(0,0,0,.02) 100%); background-repeat: repeat-x; border-radius: 3px; a: hover{background-color:#000;\"><span style=\"color: #000000; font-weight: bold; text-transform: uppercase;\"><span class=\"color: #00000\">Back to top<\/span><\/span><\/button><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uc5ed\ub0b4 \uc815\ucc45\uc785\uc548\uc790\ub4e4\uc740 \uacbd\uc81c\ubc1c\uc804 \ud655\ub300\uc640 \uc138\uc218 \ud655\ubcf4 \uc0ac\uc774\uc758 \uade0\ud615\uc744 \uc720\uc9c0\ud558\uae30 \uc704\ud574 \ub178\ub825\ud558\uace0 \uc788\uace0, \uae30\uc5c5\ub4e4 \ub610\ud55c \uc0ac\uc5c5\uc5d0 \ud544\uc694\ud55c \u2018\uac70\uc2dc\uc801\u2019 \uc870\uac10\ub3c4\ub97c \ub9c8\ub828\ud560 \ud544\uc694\uac00 \uc788\ub2e4. \uc911\uad6d \ud544\ub9ac\ud540 \ud55c\uad6d \uc911\uad6d 2022\ub144 \uc804\ubc18\uae30 \uae30\uc900, \uc911\uad6d \uacbd\uc81c\ub294 \uc804\ub144\ub300\ube44 2.25% \uc131\uc7a5\ud588\ub2e4. \ucf54\ub85c\ub09819 \uc608\ubc29\uacfc \ud1b5\uc81c\ub97c \uc704\ud574 \uc77c\ubd80 \uc9c0\uc5ed\uc5d0\uc11c\ub294 \uac15\ub825\ud55c \uc5b5\uc81c \uc870\uce58\ub97c \ucde8\ud588\uace0, \uacb0\uacfc\uc801\uc73c\ub85c 2\ubd84\uae30\uc758 \uacbd\uc81c \ud65c\ub3d9\uc5d0 \uc801\uc9c0 \uc54a\uc740 \uc601\ud5a5\uc744 \uc8fc\uc5c8\ub2e4. \uadf8\ub7ec\ub098 \ucf54\ub85c\ub09819\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \ud1b5\uc81c\ud558\uba74\uc11c<\/p>\n","protected":false},"author":18,"featured_media":357523,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"video","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":[8398,8531],"tags":[127128,127129,127126,127127,127134,127130,127133,127131,127125,127132,127124,127120,119207,127121,127122,127123],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast 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