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홈 > Life Info > 공인회계/세무칼럼 > 김광호CPA전문가칼럼

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김광호CPA전문가칼럼

개인 소득신고 세금상식 13회 – 해외금융계좌 신고 - 누가 무엇을?

작성자: 김광호CPA

조회: 4916 등록일: 2014-03-19

<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>개인 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>소득신고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>세금상식 13<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>회 – <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>해외금융계좌 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고제도 – ‘<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>누가’ <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>그리고 ‘<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>무엇’<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하는가?

<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>택스 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>리턴 (Tax Return)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>해야하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>기간이
4<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>월15<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일까지다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이제 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>채 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한달도 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>남지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>않아서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>그런지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>각종 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>인터넷 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>포탈 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>사이트에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>가보면 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>해외금융계좌 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>대한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>수많은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>질문과 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>글들이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>올라오고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>있는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>중이다.
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>규정에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>대해 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>들어본적은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>다들 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>있으되 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>본인이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고대상에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>포함되는지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>확인하고자 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>질문들이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>상당하다.  <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>세금보고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>할때 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>조금이나마 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>혼선을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>줄이기 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>위해서, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>해외금융계좌와 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>관련된 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>가장 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>기본적인 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>규정에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>대해서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>다시한번 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>살펴보고자 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한다.
 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>과연 ‘<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>누가’, ‘<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>무엇’<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하는가?

<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>시민권자도 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>영주권자도 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>아닌 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>비(非)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이민자 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신분으로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>미국에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>거주 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하고있는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>사람들은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>미국에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>체류한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>날수를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>계산해서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>거주자인지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>아닌지를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>판단 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>된다.
2013<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>년 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일년동안 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>최소 31<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>동안 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>체류 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하였으며, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>지난 3<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>년간 183<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이상 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>체류 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하였다면 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>거주자가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>된다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이때 183<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>계산 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>방법은, 2013<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>년에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>체류한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>날수는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>그대로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>더하고, 2012<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>년에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>체류한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>날수는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>삼분의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일을(1/3), 2011<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>년에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>체류한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>날수는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>육분의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일을(1/6) <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>취해서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>합한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>날수가
183<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이상이면 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>조건에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부합한다.

F-1<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>비자 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>소지자 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>유학생은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>처음 5<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>년은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>비거주자로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>분류되고,
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>횟수로 6<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>년차부터 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>세법상의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>거주자가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>된다는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>것은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이미 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>널리 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>알려져 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>있다.
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>따라서, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>해외금융계좌의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>의무도 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>그때부터 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>발생한다.

<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>그다음은 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>도대체 ‘<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>무엇’<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하는가의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>문제다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>해외 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>금융계좌 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>의무에는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>크게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>두 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>종류가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>있다. FATCA (Foreign Account Tax Compliance Act)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>라 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>불리는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>규정과, FBAR (Report of Foreign
Bank and Financial Accounts)<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>라 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>불리는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>규정이다.
FATCA<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>양식
8938<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>개인 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>소득신고시 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>양식 1040<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>과 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>함께 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>매년
4<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>월15<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>까지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한다. <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일반적으로, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>그 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>해의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>마지막 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>날을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>기준으로 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>금융자산의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>총 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>자산이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>싱글일 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>경우 5<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>만달러, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일년 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>중 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>어느 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>순간이라도 7<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>만5<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>천달러 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>잔고가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>있었을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>경우 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하며, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부부합산 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고시에는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>마지막 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>날에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>잔고가 10<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>만달러 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이상 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이거나,
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>연중 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>어느 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>순간이라도 15<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>만달러가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>있었을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>경우 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>의무가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>있다.

<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>그에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>비해 FBAR<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>는 2013<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>년 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>회계연도부터는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>양식 FinCen 114<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>작성해서 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>연방 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>재무부에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>매년
6<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>월30<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일까지 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>하게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>되는데, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>연중 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>어느 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>순간 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이라도 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>모든 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>금융계좌 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>잔고의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>합산이 1<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>만달러가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>넘는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>경우 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>신고의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>의무가 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>발생한다. 2013<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>년7<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>월1<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>일 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>부터는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>바뀐 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>규정에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>의거하여
BSA E-Filing System<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>통해 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>전자 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>파일링, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>즉 e-Filing<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>을 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한다.
<span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>세부적으로는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>더 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>복잡한 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>규정들이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>많이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>있지만 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>반듯이 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이정도의 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>이해는 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>필요하며, <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>규정에 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>맞게 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>매년 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>해외금융계좌신고를 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>해야 <span lang="KO" style='font-family: "Malgun Gothic","sans-serif"; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: "Malgun Gothic"; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;'>한다.

<img src="/wysiwyg/PEG/W_1393435278.jpg">
 
김광호 공인회계사 (Kwang Ho Kim CPA)
 
●  Principal at Kwang Ho Kim CPA ●  Certified Public Accountant ●  Chartered Global Management Accountant ●  현 중앙일보 고정 칼럼니스트 ●  현 중앙일보 ‘ASK미국’ 전문 상담자 ●  전 Controller & Vice President of Finance, Swiss Re ●  전 Senior Accountant, Corporate Accounting,       Chub Group
 
홈페이지:  <a href="http://www.facebook.com/kkhcpa">www.facebook.com/kkhcpa</a> Tel :  201-947-0604 E-mail :  <a href="mailto:kkhcpa@hotmail.com">kkhcpa@hotmail.com</a>

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번호	제목	작성자	조회	등록일

16	세금보고때 성인 자녀를 부양가족 (Dependent)으로 올릴수 있나? [5]	김광호CPA	7553	2014-03-25

15	미국과 한국의 FATCA 협정이 타결되었다	김광호CPA	5890	2014-03-21

☞	개인 소득신고 세금상식 13회 – 해외금융계좌 신고 - 누가 무엇을?	김광호CPA	4917	2014-03-19

13	개인 소득신고 세금상식 12회 - 교육비 세액공제 (Education Credit)	김광호CPA	4472	2014-03-10

12	개인 소득신고 세금상식 11회 - 자녀 세액공제 (Child Tax Credit)	김광호CPA	4884	2014-03-07

11	해외금융계좌 신고제와 국적 포기세 (출국세)	김광호CPA	4560	2014-03-05

10	개인 소득신고 세금상식 10회 - 근로소득 세액공제 (EITC)	김광호CPA	5687	2014-03-04

9	개인 소득신고 세금상식 9회 - 항목공제 총 정리 [3]	김광호CPA	5034	2014-03-02

8	개인 소득신고 세금상식 8회 - 인적공제, 표준공제, 항목공제	김광호CPA	4347	2014-02-28

7	개인 소득신고 세금상식 7회 - 소득 공제와 AGI [1]	김광호CPA	5365	2014-02-28

6	개인 소득신고 세금상식 6회 – 과세대상 소득의 종류 [5]	김광호CPA	5250	2014-02-27

5	개인 소득신고 세금상식 5회 – 과세 세율 (Tax Rate or Tax Bracket)	김광호CPA	4187	2014-02-27

4	개인 소득신고 세금상식 4회 – 납세자 번호 (ITIN)	김광호CPA	4608	2014-02-27

3	개인 소득신고 세금상식 3회 – 납세자 구분 (Filing Status)	김광호CPA	3889	2014-02-27

2	개인 소득신고 세금상식 2회 – 양식 ‘1040’의 종류와 용도	김광호CPA	5693	2014-02-27

1	개인 소득신고 세금상식 1회 – 세금보고 해야하나?	김광호CPA	4987	2014-02-27