{"id":5430,"date":"2026-09-15T09:30:00","date_gmt":"2026-09-15T00:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5430"},"modified":"2026-09-20T23:45:39","modified_gmt":"2026-09-20T14:45:39","slug":"foreign-tax-credit-guide","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/foreign-tax-credit-guide\/","title":{"rendered":"\uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c, \ub450 \ubc88 \ub0b8 \uc138\uae08\uc778\ub370 \uacf5\uc81c\ubc1b\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uc678\uad6d\uc5d0 \ub0b8 \uc138\uae08\uc744 \uc804\uc561 \ub3cc\ub824\ubc1b\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \ub300\uc751\ud558\ub294 \uad6d\ub0b4 \uc138\uc561 \ud55c\ub3c4\uae4c\uc9c0\ub9cc \uacf5\uc81c\ub418\uace0 \ucd08\uacfc\ubd84\uc740 10\ub144\uac04 \uc774\uc6d4\ub429\ub2c8\ub2e4.<\/strong> \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \uc774\ubbf8 \uc678\uad6d \uc138\uae08\uc744 \ub0c8\ub2e4\uba74 \uad6d\ub0b4\uc5d0\uc11c \uac19\uc740 \uc18c\ub4dd\uc5d0 \ub2e4\uc2dc \uacfc\uc138\ud560 \ub54c \uadf8 \uc678\uad6d \ub0a9\ubd80\uc138\uc561\uc744 \uad6d\ub0b4 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uacf5\uc81c\ud574 \uc774\uc911\uacfc\uc138\ub97c \ub354\ub294 \uc81c\ub3c4\uac00 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\uc778\ub370, \uadf8 \uacf5\uc81c\uc561\uc5d0 \uc774\ub807\uac8c \ud55c\ub3c4\uac00 \uc801\uc6a9\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>\ubc95\uc778\uacfc \uac1c\uc778, \uc774\uac83\ubd80\ud130 \ub2e4\ub985\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>\ubc95\uc778\uc740 \uad6d\uc678\uc9c0\uc810 \uc18c\ub4dd\u00b7\ud574\uc678 \uc774\uc790\u00b7\uc0ac\uc6a9\ub8cc \ub4f1\uc5d0 \ub0b8 \uc678\uad6d\ubc95\uc778\uc138\uc561\uc744 \uc138\uc561\uacf5\uc81c\ubc1b\ub418, \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc774 \uacfc\uc138\ud45c\uc900\uc5d0\uc11c \ucc28\uc9c0\ud558\ub294 \ube44\uc728\ub9cc\ud07c\ub9cc \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \u00a757\u2460)<\/li>\n<li>2023\ub144\ubd80\ud130 \uc9c0\ubd84 10% \uc774\uc0c1 \uc678\uad6d\uc790\ud68c\uc0ac\uc5d0\uc11c \ubc1b\uc740 \ubc30\ub2f9\uc740 95%\uac00 \uc775\uae08\ubd88\uc0b0\uc785(\ubc95\uc778\uc138\ubc95 \u00a718\uc7584)\ub418\uc5b4, \uadf8 \ubc30\ub2f9\uc5d0\ub294 \uac04\uc811\uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub97c \uc801\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\u00a757\u2466) \u2014 \uacf5\uc81c \ubc29\uc2dd\uc774 \ud1b5\uc9f8\ub85c \ubc14\ub010 \uc9c0\uc810\uc785\ub2c8\ub2e4<\/li>\n<li>\uac1c\uc778(\uac70\uc8fc\uc790)\uc740 \ud574\uc678\uc8fc\uc2dd\u00b7\ud380\ub4dc \ubc30\ub2f9, \ud574\uc678 \uc774\uc790, \ud574\uc678 \uadfc\ub85c\u00b7\uc784\ub300\uc18c\ub4dd\uc5d0 \ub0b8 \uc678\uad6d\uc18c\ub4dd\uc138\uc561\uc744 \uc885\ud569\uc18c\ub4dd\uc138 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a757\u2460)<\/li>\n<\/ul>\n<p><strong>\uacf5\uc81c \ud55c\ub3c4\ub97c \ub118\uc73c\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098<\/strong><\/p>\n<ul>\n<li>\ud55c\ub3c4\ub97c \ucd08\uacfc\ud55c \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uc740 \ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4(\uacfc\uc138\uae30\uac04)\ubd80\ud130 10\ub144 \uc774\ub0b4\uc5d0 \uc774\uc6d4\uacf5\uc81c\ub418\uace0, \uadf8\ub798\ub3c4 \ub0a8\uc73c\uba74 \uadf8\ub54c \uc190\uae08(\ud544\uc694\uacbd\ube44)\uc5d0 \uc0b0\uc785\ud569\ub2c8\ub2e4<\/li>\n<li>\ud55c\ub3c4\ub97c \ub118\uae34 \uc678\uad6d\uc138\uc561\uc774 \ud658\uae09\ub418\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4 \u2014 \uad6d\ub0b4 \uc138\uc561\uc774 \uc5c6\uc73c\uba74 \uacf5\uc81c\ubc1b\uc744 \uc790\ub9ac\ub3c4 \uc5c6\uc2b5\ub2c8\ub2e4<\/li>\n<\/ul>\n<\/div>\n<p class=\"hoan-byline\">\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-14 \u00b7 <strong>2026\ub144 9\uc6d4 \uae30\uc900<\/strong> \ubc95\uc778\uc138\ubc95\u00b7\uc18c\ub4dd\uc138\ubc95\u00b7\uac01 \uc2dc\ud589\ub839\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc774\ub7f0 \ub300\ud45c\ub2d8\uaed8 \uad8c\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<ul>\n<li>\ud574\uc678 \uc9c0\uc810\u00b7\uc790\ud68c\uc0ac\ub97c \ub450\uc5c8\uac70\ub098 \ud574\uc678 \uac70\ub798\ucc98\uc5d0\uc11c <strong>\uc774\uc790\u00b7\uc0ac\uc6a9\ub8cc\u00b7\ubc30\ub2f9\uc744 \ubc1b\uc73c\uba70 \ud604\uc9c0 \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ub2f9\ud558\ub294<\/strong> \ubc95\uc778 \ub300\ud45c<\/li>\n<li>\ubbf8\uad6d\u00b7\uc911\uad6d \ub4f1 <strong>\ud574\uc678 \uc0c1\uc7a5\uc8fc\uc2dd\uacfc \ud574\uc678 \ud380\ub4dc\uc5d0\uc11c \ubc30\ub2f9\uc744 \ubc1b\ub294<\/strong> \uac1c\uc778 \ud22c\uc790\uc790\u00b7\uc790\uc0b0\uac00<\/li>\n<li>\ud574\uc678 \uc18c\ub4dd\uc5d0 \ub300\ud574 <strong>\uad6d\ub0b4\uc640 \ud604\uc9c0 \uc591\ucabd\uc5d0\uc11c \uc138\uae08\uc744 \ub0b4\ub294 \uac83 \uac19\uc544<\/strong> \uc774\uc911\uacfc\uc138 \uc870\uc815 \ubc29\ubc95\uc744 \ud655\uc778\ud558\ub824\ub294 \ubd84<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uac19\uc740 \uc18c\ub4dd\uc5d0 \ub450 \ub098\ub77c\uac00 \uc138\uae08\uc744 \ub9e4\uae30\uba74, \uadf8 \uaca9\ucc28\ub97c \uba54\uc6b0\ub294 \uc7a5\uce58\uac00 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\uc785\ub2c8\ub2e4.<\/strong> \ud574\uc678\uc5d0\uc11c \ubc88 \uc18c\ub4dd\uc740 \uadf8 \ub098\ub77c(\uc6d0\ucc9c\uc9c0\uad6d)\uc5d0\uc11c \ud55c \ubc88 \uacfc\uc138\ub418\uace0, \uad6d\ub0b4 \uac70\uc8fc\uc790\u00b7\ub0b4\uad6d\ubc95\uc778\uc774\ub77c\ub294 \uc774\uc720\ub85c \uad6d\ub0b4\uc5d0\uc11c \ub2e4\uc2dc \uacfc\uc138\ub429\ub2c8\ub2e4. \uc774 \uc774\uc911\uacfc\uc138\ub97c \uadf8\ub300\ub85c \ub450\uba74 \ud574\uc678 \uc9c4\ucd9c\uacfc \ud574\uc678 \ud22c\uc790\uac00 \uc704\ucd95\ub418\ubbc0\ub85c, \uc138\ubc95\uc740 \uc678\uad6d\uc5d0 \ub0b8 \uc138\uae08\uc744 \uad6d\ub0b4 \uc138\uc561\uc5d0\uc11c \uacf5\uc81c\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \uc870\uc815\ud569\ub2c8\ub2e4. \ubc95\uc778\uacfc \uac1c\uc778 \ubaa8\ub450 \uc801\uc6a9\ub418\uc9c0\ub9cc \uacc4\uc0b0 \uad6c\uc870\uc640 2023\ub144 \uc774\ud6c4 \ub2ec\ub77c\uc9c4 \uaddc\uce59\uc774 \ub2e4\ub974\ubbc0\ub85c, \ub0b4 \uc18c\ub4dd\uc774 \uc5b4\ub290 \ucabd\uc778\uc9c0\ubd80\ud130 \uac00\ub824\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub780 \ubb34\uc5c7\uc774\uace0 \uc65c \ud544\uc694\ud55c\uac00<\/h2>\n<p><strong>\uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \ub300\ud574 \uc678\uad6d\uc5d0 \ub0b8 \uc138\uae08\uc744, \uac19\uc740 \uc18c\ub4dd\uc5d0 \ubd80\uacfc\ub418\ub294 \uad6d\ub0b4 \uc138\uc561\uc5d0\uc11c \ucc28\uac10\ud574 \uc774\uc911\uacfc\uc138\ub97c \uc870\uc815\ud558\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4.<\/strong> \uc6b0\ub9ac\ub098\ub77c\ub294 \uac70\uc8fc\uc790\uc640 \ub0b4\uad6d\ubc95\uc778\uc758 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc5d0 \uacfc\uc138\ud558\ub294 \uac70\uc8fc\uc9c0\uad6d \uacfc\uc138\ub97c \uc6d0\uce59\uc73c\ub85c \uc0bc\uc2b5\ub2c8\ub2e4. \uadf8\ub798\uc11c \ud574\uc678\uc5d0\uc11c \uc774\ubbf8 \uacfc\uc138\ub41c \uc18c\ub4dd\ub3c4 \uad6d\ub0b4 \uacfc\uc138\ud45c\uc900\uc5d0 \ub2e4\uc2dc \ub4e4\uc5b4\uc635\ub2c8\ub2e4.<\/p>\n<p>\uc774\ub54c \uc870\uc815 \ubc29\ubc95\uc740 \ub450 \uac00\uc9c0 \ucd95\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4. \ud558\ub098\ub294 \uc678\uad6d\uc5d0 \ub0b8 \uc138\uae08\uc744 \uad6d\ub0b4 \uc138\uc561\uc5d0\uc11c \uc9c1\uc811 \ube7c\ub294 \uc138\uc561\uacf5\uc81c \ubc29\uc2dd\uc774\uace0, \ub2e4\ub978 \ud558\ub098\ub294 \uc18c\ub4dd \uc790\uccb4\ub97c \uad6d\ub0b4 \uacfc\uc138\uc5d0\uc11c \ub35c\uc5b4\ub0b4\ub294 \uc775\uae08\ubd88\uc0b0\uc785(\ube44\uacfc\uc138) \ubc29\uc2dd\uc785\ub2c8\ub2e4. \ud604\ud589\ubc95\uc740 \uc18c\ub4dd \uc720\ud615\uc5d0 \ub530\ub77c \uc774 \ub458\uc744 \ub098\ub220 \uc801\uc6a9\ud569\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc778 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc5d0\ub294 \uc138\uc561\uacf5\uc81c(\ubc95\uc778\uc138\ubc95\u00b7\uc18c\ub4dd\uc138\ubc95 \u00a757)\ub97c, \uc9c0\ubd84 10% \uc774\uc0c1 \uc678\uad6d\uc790\ud68c\uc0ac \ubc30\ub2f9\uc5d0\ub294 \uc775\uae08\ubd88\uc0b0\uc785(\ubc95\uc778\uc138\ubc95 \u00a718\uc7584)\uc744 \uc801\uc6a9\ud558\ub294 \uc2dd\uc785\ub2c8\ub2e4.<\/p>\n<h2>\ubc95\uc778\uacfc \uac1c\uc778\uc740 \uc5b4\ub5a4 \uc18c\ub4dd\uc5d0 \uacf5\uc81c\ub97c \ubc1b\ub294\uac00<\/h2>\n<p><strong>\ubc95\uc778\uc740 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc5d0 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc774 \ud3ec\ud568\ub420 \ub54c, \uac1c\uc778\uc740 \uc885\ud569\uc18c\ub4dd\u00b7\ud1f4\uc9c1\uc18c\ub4dd\uc5d0 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc774 \ud569\uc0b0\ub420 \ub54c \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4.<\/strong> \ub300\uc0c1 \uc18c\ub4dd\uc758 \ubc94\uc704\ub294 \ub113\uc9c0\ub9cc, \uacf5\ud1b5\uc810\uc740 &#8220;\uad6d\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc774 \uad6d\ub0b4 \uacfc\uc138\ud45c\uc900\uc5d0 \ub4e4\uc5b4\uc654\uc744 \uac83&#8221;\uacfc &#8220;\uadf8 \uc18c\ub4dd\uc5d0 \uc678\uad6d \uc815\ubd80\uc5d0 \ub0b8 \uc138\uae08\uc774 \uc788\uc744 \uac83&#8221; \ub450 \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ubc95\uc778\uc774 \uacf5\uc81c\ubc1b\ub294 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc758 \ubc94\uc704<\/h3>\n<p>\ubc95\uc778\uc740 \uad6d\uc678\uc9c0\uc810\uc758 \uc601\uc5c5\uc774\uc775, \ud574\uc678 \uac70\ub798\ucc98\uc5d0\uc11c \ubc1b\ub294 \uc774\uc790\u00b7\uc0ac\uc6a9\ub8cc(\ub85c\uc5f4\ud2f0), \uc678\uad6d\ubc95\uc778\uc73c\ub85c\ubd80\ud130 \ubc1b\ub294 \ubc30\ub2f9 \ub4f1\uc5d0 \ub0b8 \uc678\uad6d\ubc95\uc778\uc138\uc561\uc744 \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4. \uc5ec\uae30\uc11c \uc678\uad6d\ubc95\uc778\uc138\uc561\uc740 \uc18c\ub4dd\uc744 \uacfc\uc138\ud45c\uc900\uc73c\ub85c \ubd80\uacfc\ub41c \uc138\uae08\uacfc \uadf8 \ubd80\uac00\uc138\u00b7\uc720\uc0ac \uc138\ubaa9\uae4c\uc9c0 \ud3ec\ud568\ud558\ub418 \uac00\uc0b0\uc138\ub294 \ube7c\uba70, \uc870\uc138\uc870\uc57d\uc0c1 \uc81c\ud55c\uc138\uc728\uc744 \ub118\uaca8 \uacfc\uc138\ub41c \ubd80\ubd84\uc740 \uc81c\uc678\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a794\u2460).<\/p>\n<h3>\uac1c\uc778 \uac70\uc8fc\uc790\uac00 \uacf5\uc81c\ubc1b\ub294 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc758 \ubc94\uc704<\/h3>\n<p>\uac1c\uc778 \uac70\uc8fc\uc790\ub294 \ud574\uc678\uc8fc\uc2dd\u00b7\ud574\uc678\ud380\ub4dc\uc5d0\uc11c \ubc1b\ub294 \ubc30\ub2f9, \ud574\uc678 \uc608\uae08\u00b7\ucc44\uad8c \uc774\uc790, \ud574\uc678 \ubd80\ub3d9\uc0b0 \uc784\ub300\uc18c\ub4dd, \ud574\uc678 \uadfc\ub85c\uc18c\ub4dd \ub4f1\uc5d0 \ub0b8 \uc678\uad6d\uc18c\ub4dd\uc138\uc561\uc744 \uc885\ud569\uc18c\ub4dd\uc138\uc5d0\uc11c \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5\uc18c\ub4dd \uc678\uc758 \uc885\ud569\uc18c\ub4dd(\uc774\uc790\u00b7\ubc30\ub2f9 \ub4f1)\uc5d0 \ub300\ud55c \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uc740 \uc138\uc561\uacf5\uc81c \ubc29\uc2dd\uc73c\ub85c \ucc98\ub9ac\ud569\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \u00a7117\u2465).<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ub0b4\uad6d\ubc95\uc778(\ubc95\uc778\uc138\ubc95 \u00a757)<\/th>\n<th>\uac1c\uc778 \uac70\uc8fc\uc790(\uc18c\ub4dd\uc138\ubc95 \u00a757)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ub300\uc0c1 \uc18c\ub4dd<\/td>\n<td>\uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub41c \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd<\/td>\n<td>\uc885\ud569\uc18c\ub4dd\u00b7\ud1f4\uc9c1\uc18c\ub4dd\uc5d0 \ud569\uc0b0\ub41c \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uc81c \ub300\uc0c1 \uc138\uae08<\/td>\n<td>\uc678\uad6d\ubc95\uc778\uc138\uc561(\uac00\uc0b0\uc138 \uc81c\uc678)<\/td>\n<td>\uc678\uad6d\uc18c\ub4dd\uc138\uc561(\uac00\uc0b0\uc138 \uc81c\uc678)<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uc81c \ud55c\ub3c4<\/td>\n<td>\uc0b0\ucd9c\uc138\uc561 \u00d7 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd \u00f7 \uacfc\uc138\ud45c\uc900<\/td>\n<td>\uc0b0\ucd9c\uc138\uc561 \u00d7 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd \u00f7 \uc885\ud569\uc18c\ub4dd\uae08\uc561<\/td>\n<\/tr>\n<tr>\n<td>\ud55c\ub3c4 \ucd08\uacfc\ubd84<\/td>\n<td>10\ub144 \uc774\uc6d4 \ud6c4 \uc190\uae08\uc0b0\uc785<\/td>\n<td>10\ub144 \uc774\uc6d4 \ud6c4 \ud544\uc694\uacbd\ube44 \uc0b0\uc785<br \/>(\uc885\ud569\uc18c\ub4dd \uc0b0\ucd9c\uc138\uc561 \uacf5\uc81c\ubd84)<\/td>\n<\/tr>\n<tr>\n<td>\uc790\ud68c\uc0ac \ubc30\ub2f9<\/td>\n<td>\uc9c0\ubd84 10% \uc774\uc0c1\uc740 95% \uc775\uae08\ubd88\uc0b0\uc785 \uc6b0\uc120(\u00a718\uc7584)<\/td>\n<td>\uc138\uc561\uacf5\uc81c(\ud22c\uacfc\uacfc\uc138 \ub4f1 \uc694\uac74 \uc2dc \uac04\uc811\uacf5\uc81c)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_foreign_tax_limit.png\" alt=\"\uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c \ud55c\ub3c4 = \uc0b0\ucd9c\uc138\uc561 \u00d7 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd \u00f7 \uacfc\uc138\ud45c\uc900 \uc0b0\uc2dd\uacfc \ud55c\ub3c4 \ucd08\uacfc\ubd84 10\ub144 \uc774\uc6d4 \uad6c\uc870\ub97c \ubcf4\uc5ec\uc8fc\ub294 \ub2e4\uc774\uc5b4\uadf8\ub7a8\" class=\"wp-image-5427\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_foreign_tax_limit.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_foreign_tax_limit-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_foreign_tax_limit-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_foreign_tax_limit-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uadfc\uac70: \ubc95\uc778\uc138\ubc95 \u00a757\u2460\u2461\u00b7\uc18c\ub4dd\uc138\ubc95 \u00a757\u2460\u2461 \uacf5\uc81c\ud55c\ub3c4 \uacc4\uc0b0\uc2dd\uacfc \uc774\uc6d4\uacf5\uc81c \uad6c\uc870<\/figcaption><\/figure>\n<h2>\uacf5\uc81c \ud55c\ub3c4\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ud558\ub294\uac00<\/h2>\n<p><strong>\uc678\uad6d\uc5d0 \ub0b8 \uc138\uae08\uc744 \uc804\uc561 \uacf5\uc81c\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uad6d\ub0b4 \uc0b0\ucd9c\uc138\uc561 \uc911 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc774 \ucc28\uc9c0\ud558\ub294 \ube44\uc728\ub9cc\ud07c\ub9cc \uacf5\uc81c\ud569\ub2c8\ub2e4.<\/strong> \uacf5\uc81c\ud55c\ub3c4\uac00 \uc774\ub807\uac8c \uc124\uacc4\ub41c \uc774\uc720\ub294, \uc138\uc728\uc774 \ub0ae\uc740 \ub098\ub77c\uc5d0\uc11c \ubc88 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uad6d\ub0b4 \uc138\uc561\uc744 \ub118\uaca8 \uacf5\uc81c\ud574 \uc8fc\uba74 \uad6d\ub0b4 \uc138\uc218\uae4c\uc9c0 \uc7a0\uc2dd\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uacf5\uc81c \ud55c\ub3c4 \uacc4\uc0b0\uc758 \uc138 \uc694\uc18c<\/h3>\n<p>\ud55c\ub3c4\ub294 \uc0b0\ucd9c\uc138\uc561\uc5d0 &#8220;\uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd \u00f7 \uacfc\uc138\ud45c\uc900(\uac1c\uc778\uc740 \uc885\ud569\uc18c\ub4dd\uae08\uc561)&#8221; \ube44\uc728\uc744 \uacf1\ud574 \uad6c\ud569\ub2c8\ub2e4. \uc5ec\uae30\uc11c \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc740 \ucd1d\uc561\uc774 \uc544\ub2c8\ub77c, \uadf8 \uc18c\ub4dd\uc5d0 \uc9c1\uc811\u00b7\ubc30\ubd84 \ub300\uc751\ub418\ub294 \ube44\uc6a9(\uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\ub300\uc751\ube44\uc6a9)\uc744 \ube80 \uc21c\uc561\uc73c\ub85c \uc7a1\uc2b5\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a794\u2461). \ube44\uc6a9\uc744 \uc5b4\ub514\uae4c\uc9c0 \ub300\uc751\uc2dc\ud0a4\ub290\ub0d0\uc5d0 \ub530\ub77c \ud55c\ub3c4\uac00 \uc904\uc5b4\ub4e4 \uc218 \uc788\uc5b4, \uc2e4\ubb34\uc5d0\uc11c \ub2e4\ud23c\uc774 \uc7a6\uc740 \uc9c0\uc810\uc785\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\uc74c\uc740 \uacc4\uc0b0 \uad6c\uc870\ub97c \ubcf4\uc5ec \uc8fc\ub294 \uac00\uc815 \uc608\uc2dc\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud56d\ubaa9<\/th>\n<th>\uac00\uc815 \uac12<\/th>\n<th>\uacc4\uc0b0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uacfc\uc138\ud45c\uc900<\/td>\n<td>10\uc5b5\uc6d0(\uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd 2\uc5b5\uc6d0 \ud3ec\ud568)<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778\uc138 \uc0b0\ucd9c\uc138\uc561<\/td>\n<td>1\uc5b5 8,000\ub9cc\uc6d0<\/td>\n<td>2,000\ub9cc\uc6d0 + (10\uc5b5\u22122\uc5b5)\u00d720%<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uc81c \ud55c\ub3c4<\/td>\n<td>3,600\ub9cc\uc6d0<\/td>\n<td>1\uc5b5 8,000\ub9cc\uc6d0 \u00d7 (2\uc5b5 \u00f7 10\uc5b5)<\/td>\n<\/tr>\n<tr>\n<td>\uc678\uad6d\ubc95\uc778\uc138\uc561<\/td>\n<td>5,000\ub9cc\uc6d0<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<tr>\n<td>\ub2f9\uae30 \uacf5\uc81c\uc561 \/ \uc774\uc6d4\uc561<\/td>\n<td>3,600\ub9cc\uc6d0 \/ 1,400\ub9cc\uc6d0<\/td>\n<td>\ud55c\ub3c4\uae4c\uc9c0 \uacf5\uc81c, \ucd08\uacfc\ubd84 10\ub144 \uc774\uc6d4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2026\ub144 \uc0ac\uc5c5\uc5f0\ub3c4 \ubc95\uc778\uc138\uc728\uc740 \uacfc\uc138\ud45c\uc900 2\uc5b5\uc6d0 \ucd08\uacfc\ubd84\uc5d0 20%\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \u00a755\u2460, 2\uc5b5 \uc774\ud558 10%). \uc774 \uac00\uc815\uc5d0\uc11c \uc678\uad6d\uc5d0 \ub0b8 5,000\ub9cc\uc6d0 \uc911 \ub2f9\uae30 \uacf5\uc81c\ub294 3,600\ub9cc\uc6d0\uc5d0 \uadf8\uce58\uace0, \ub0a8\uc740 1,400\ub9cc\uc6d0\uc740 \uc774\ud6c4 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc774 \ub298\uc5b4 \ud55c\ub3c4\uac00 \ucee4\uc9c0\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc774\uc6d4\uacf5\uc81c\ub429\ub2c8\ub2e4.<\/p>\n<h3>\uad6d\uac00\ubcc4\ub85c \ud55c\ub3c4\ub97c \ub530\ub85c \uacc4\uc0b0\ud558\ub294 \ubc14\uc2a4\ucf13 \ubc29\uc2dd<\/h3>\n<p>\uad6d\uc678\uc0ac\uc5c5\uc7a5\uc774 \ub458 \uc774\uc0c1\uc758 \uad6d\uac00\uc5d0 \uc788\uc73c\uba74 \uacf5\uc81c\ud55c\ub3c4\ub97c \uad6d\uac00\ubcc4\ub85c \uad6c\ubd84\ud574 \uacc4\uc0b0\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a794\u2466). \uc138\uc728\uc774 \ub192\uc740 \ub098\ub77c\uc758 \ucd08\uacfc \uc138\uc561\uc744 \uc138\uc728\uc774 \ub0ae\uc740 \ub098\ub77c\uc758 \uc5ec\uc720 \ud55c\ub3c4\ub85c \uba54\uc6b0\uc9c0 \ubabb\ud558\uac8c \ub9c9\ub294 \uc7a5\uce58\uc785\ub2c8\ub2e4. \uadf8\ub798\uc11c \ud55c \ub098\ub77c\uc5d0\uc11c\ub294 \ud55c\ub3c4\uac00 \ub0a8\uace0 \ub2e4\ub978 \ub098\ub77c\uc5d0\uc11c\ub294 \ucd08\uacfc\uac00 \ub098\ub294 \uc0c1\ud669\uc774 \ub3d9\uc2dc\uc5d0 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ud574\uc678\uc790\ud68c\uc0ac \ubc30\ub2f9\uc758 \uc775\uae08\ubd88\uc0b0\uc785 \uc804\ud658\uacfc \uac04\uc811\uacf5\uc81c\uc758 \uad00\uacc4<\/h2>\n<p><strong>2023\ub144\ubd80\ud130 \uc9c0\ubd84 10% \uc774\uc0c1 \uc678\uad6d\uc790\ud68c\uc0ac\uc5d0\uc11c \ubc1b\uc740 \ubc30\ub2f9\uc740 \uadf8 95%\ub97c \uc775\uae08\uc5d0 \ub123\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \uc608\uc804\ucc98\ub7fc \uac04\uc811\uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub97c \uc801\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong> \ubc95\uc778\uc774 \ud574\uc678\uc790\ud68c\uc0ac \ubc30\ub2f9\uc744 \ubc1b\uc744 \ub54c \uc138\ubb34\ucc98\ub9ac\uac00 \ud1b5\uc9f8\ub85c \ubc14\ub010 \ubd80\ubd84\uc774\ub77c, 2022\ub144 \uc774\uc804 \uc790\ub8cc\ub97c \uadf8\ub300\ub85c \ub530\ub77c \ub35c\ucee5 \uc61b \ubc29\uc2dd\uc73c\ub85c \uacc4\uc0b0\ud558\uba74 \uc774\uc911\uc73c\ub85c \ud61c\ud0dd\uc744 \uc7a1\ub294 \uc624\ub958\uac00 \ub0a9\ub2c8\ub2e4.<\/p>\n<h3>2023\ub144\ubd80\ud130 \ub2ec\ub77c\uc9c4 \uac83 \u2014 95% \uc775\uae08\ubd88\uc0b0\uc785<\/h3>\n<p>\uac1c\uc815 \uc804\uc5d0\ub294 \uc678\uad6d\uc790\ud68c\uc0ac\uac00 \ud604\uc9c0\uc5d0\uc11c \ub0b8 \ubc95\uc778\uc138 \uc911 \ubc30\ub2f9\uc5d0 \ub300\uc751\ud558\ub294 \ubaab\uc744 \uc775\uae08\uc5d0 \ub354\ud55c \ub4a4 \uadf8\ub9cc\ud07c \uc138\uc561\uacf5\uc81c(\uac04\uc811\uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c)\ud558\ub294 \uad6c\uc870\uc600\uc2b5\ub2c8\ub2e4. 2023\ub144 \uc2dc\ud589\ub41c \ubc95\uc778\uc138\ubc95 \u00a718\uc7584\ub294 \uc774\ub97c \ubc14\uafd4, \uc9c0\ubd84 10%(\ud574\uc678\uc790\uc6d0\uac1c\ubc1c\uc740 5%) \uc774\uc0c1\uc744 \ubc30\ub2f9\uae30\uc900\uc77c \ud604\uc7ac 6\uac1c\uc6d4 \uc774\uc0c1 \ubcf4\uc720\ud55c \uc678\uad6d\uc790\ud68c\uc0ac\uc758 \ubc30\ub2f9\uc740 95%\ub97c \uc775\uae08\uc5d0 \ub123\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc775\uae08\uc5d0 \ub123\uc9c0 \uc54a\uc740 \ubc30\ub2f9\uc5d0\ub294 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c(\uc9c1\uc811\u00b7\uac04\uc811) \uaddc\uc815\uc744 \uc801\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\u00a757\u2466).<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc95\uc778\uc138\ubc95 \u00a718\uc7584(\uc678\uad6d\uc790\ud68c\uc0ac \uc218\uc785\ubc30\ub2f9\uae08\uc561\uc758 \uc775\uae08\ubd88\uc0b0\uc785)<\/strong> \u2014 2023\ub144 \uc2dc\ud589<\/summary>\n<p>\u2460 \ub0b4\uad6d\ubc95\uc778\uc774 \ucd9c\uc790\ud55c \uc678\uad6d\uc790\ud68c\uc0ac[\uc758\uacb0\uad8c \uc788\ub294 \ubc1c\ud589\uc8fc\uc2dd\ucd1d\uc218 \ub610\ub294 \ucd9c\uc790\ucd1d\uc561\uc758 100\ubd84\uc758 10(\ud574\uc678\uc790\uc6d0\uac1c\ubc1c\uc0ac\uc5c5 \uc678\uad6d\ubc95\uc778\uc740 100\ubd84\uc758 5) \uc774\uc0c1 \ucd9c\uc790]\ub85c\ubd80\ud130 \ubc1b\uc740 \uc774\uc775\uc758 \ubc30\ub2f9\uae08\u00b7\uc789\uc5ec\uae08 \ubd84\ubc30\uae08 \ub4f1\uc758 100\ubd84\uc758 95\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc561\uc740 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uae08\uc561\uc744 \uacc4\uc0b0\ud560 \ub54c \uc775\uae08\uc5d0 \uc0b0\uc785\ud558\uc9c0 \uc544\ub2c8\ud55c\ub2e4. \u2463 \ub2e4\ub9cc \uad6d\uc81c\uc870\uc138\uc870\uc815\uc5d0 \uad00\ud55c \ubc95\ub960\uc0c1 \ud2b9\uc815\uc678\uad6d\ubc95\uc778 \uc694\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud558\ub294 \ubc95\uc778\uc758 \ubc30\ub2f9 \uc911 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uae08\uc561, \ud63c\uc131\uae08\uc735\uc0c1\ud488 \uac70\ub798\uc5d0 \ub530\ub978 \uc218\uc785\ubc30\ub2f9\uae08\uc561 \ub4f1\uc740 \uc775\uae08\uc5d0 \uc0b0\uc785\ud55c\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\uadf8 \uacb0\uacfc \ub300\ub2e4\uc218 \ud574\uc678\uc790\ud68c\uc0ac \ubc30\ub2f9\uc740 \uc774\uc81c \uc138\uc561\uacf5\uc81c\uac00 \uc544\ub2c8\ub77c \uc775\uae08\ubd88\uc0b0\uc785\uc73c\ub85c \uc870\uc815\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc2e4\uc81c\ubd80\ub2f4\uc138\uc561\uc774 \uc2e4\uc81c\ubc1c\uc0dd\uc18c\ub4dd\uc758 15% \uc774\ud558\uc778 \ud2b9\uc815\uc678\uad6d\ubc95\uc778(\uc870\uc138\ud68c\ud53c\ucc98 \uc131\uaca9) \ubc30\ub2f9\uc774\ub098 \ud63c\uc131\uae08\uc735\uc0c1\ud488 \ubc30\ub2f9\uc740 \uc775\uae08\ubd88\uc0b0\uc785\uc5d0\uc11c \ube60\uc9c0\ubbc0\ub85c, \uadf8 \ubd80\ubd84\uc740 \uc5ec\uc804\ud788 \uc138\uc561\uacf5\uc81c \ud310\ub2e8\uc774 \ub0a8\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc9c1\uc811 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c<\/th>\n<th>\uac04\uc811 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c<\/th>\n<th>\uc678\uad6d\uc790\ud68c\uc0ac \ubc30\ub2f9 \uc775\uae08\ubd88\uc0b0\uc785<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ub300\uc0c1<\/td>\n<td>\uad6d\uc678\uc9c0\uc810 \uc18c\ub4dd\u00b7\ud574\uc678 \uc774\uc790\u00b7\uc0ac\uc6a9\ub8cc \ub4f1<\/td>\n<td>\uc678\uad6d\uc790\ud68c\uc0ac \ubc30\ub2f9(\uad6c \ubc29\uc2dd)<\/td>\n<td>\uc9c0\ubd84 10%\u2191 \uc678\uad6d\uc790\ud68c\uc0ac \ubc30\ub2f9<\/td>\n<\/tr>\n<tr>\n<td>\uadfc\uac70<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \u00a757\u2460<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \u00a757\u2463<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \u00a718\uc7584<\/td>\n<\/tr>\n<tr>\n<td>\ucc98\ub9ac<\/td>\n<td>\uc678\uad6d\uc138\uc561\uc744 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uacf5\uc81c<\/td>\n<td>\ub300\uc751 \uc678\uad6d\uc138\uc561\uc744 \uc775\uae08\uac00\uc0b0 \ud6c4 \uacf5\uc81c<\/td>\n<td>\ubc30\ub2f9\uc758 95%\ub97c \uc775\uae08\uc5d0\uc11c \uc81c\uc678<\/td>\n<\/tr>\n<tr>\n<td>2023\ub144 \uc774\ud6c4<\/td>\n<td>\uc720\uc9c0<\/td>\n<td>\uc775\uae08\ubd88\uc0b0\uc785 \ub300\uc0c1 \ubc30\ub2f9\uc5d4 \uc801\uc6a9 \ubc30\uc81c(\u00a757\u2466)<\/td>\n<td>\uc6d0\uce59 \uc801\uc6a9(\ud2b9\uc815\uc678\uad6d\ubc95\uc778 \ub4f1\uc740 \uc608\uc678)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_dividend_flow.png\" alt=\"\uc9c0\ubd84 10\ud37c\uc13c\ud2b8 \uc774\uc0c1 \uc678\uad6d\uc790\ud68c\uc0ac \ubc30\ub2f9\uc740 95\ud37c\uc13c\ud2b8 \uc775\uae08\ubd88\uc0b0\uc785\uc73c\ub85c, \uad6d\uc678\uc9c0\uc810 \uc18c\ub4dd\u00b7\uc774\uc790\u00b7\uc0ac\uc6a9\ub8cc\ub294 \uc9c1\uc811 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub85c \uac08\ub77c\uc9c0\ub294 \ud750\ub984\ub3c4\" class=\"wp-image-5428\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_dividend_flow.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_dividend_flow-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_dividend_flow-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_dividend_flow-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uadfc\uac70: \ubc95\uc778\uc138\ubc95 \u00a718\uc7584(95% \uc775\uae08\ubd88\uc0b0\uc785)\u00b7\u00a757\u2460\u2466, \uc2dc\ud589\ub839 \u00a718\u2460\u00b7\u00a794\u2468(\uc678\uad6d\uc790\ud68c\uc0ac \uc694\uac74)<\/figcaption><\/figure>\n<h2>\uac1c\uc778 \ud574\uc678\uc8fc\uc2dd\u00b7\ud380\ub4dc \ubc30\ub2f9\uc758 \uacf5\uc81c \uc2e4\ubb34<\/h2>\n<p><strong>\ud574\uc678\uc8fc\uc2dd \ubc30\ub2f9\uc740 \ud604\uc9c0\uc5d0\uc11c \uba3c\uc800 \uc6d0\ucc9c\uc9d5\uc218\ub41c \ub4a4 \uad6d\ub0b4\uc5d0\uc11c \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ub418\ubbc0\ub85c, \uae08\uc735\uc18c\ub4dd\uc774 \uc885\ud569\uacfc\uc138\ub418\uba74 \ud655\uc815\uc2e0\uace0\uc5d0\uc11c \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub85c \uc774\uc911\uacfc\uc138\ub97c \uc870\uc815\ud569\ub2c8\ub2e4.<\/strong> \uc0c1\ub2f4\uc2e4\uc5d0\uc11c \uac1c\uc778 \ud22c\uc790\uc790\uaed8 \uac00\uc7a5 \uc790\uc8fc \ub098\uc624\ub294 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc774 \ubc14\ub85c \ud574\uc678 \ubc30\ub2f9\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uae08\uc735\uc18c\ub4dd 2,000\ub9cc\uc6d0 \uae30\uc900\uacfc \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c<\/h3>\n<p>\uc774\uc790\u00b7\ubc30\ub2f9\uc744 \ud569\ud55c \uae08\uc735\uc18c\ub4dd\uc774 \uc5f0 2,000\ub9cc\uc6d0 \uc774\ud558\uc774\uba74\uc11c \uc6d0\ucc9c\uc9d5\uc218\ub410\ub2e4\uba74 \ubd84\ub9ac\uacfc\uc138\ub85c \ub05d\ub098\uace0(\uc18c\ub4dd\uc138\ubc95 \u00a714\u24626), 2,000\ub9cc\uc6d0\uc744 \ub118\uc73c\uba74 \uc885\ud569\uacfc\uc138\ub418\uc5b4 \uc885\ud569\uc18c\ub4dd\uc138 \ud655\uc815\uc2e0\uace0 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4. \uc885\ud569\uacfc\uc138\ub418\ub294 \uacbd\uc6b0, \ud574\uc678\uc5d0\uc11c \ub0b8 \uc138\uae08\uc740 \uc885\ud569\uc18c\ub4dd\uc138 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \ud55c\ub3c4 \ub0b4 \uacf5\uc81c\ub429\ub2c8\ub2e4. \ub2e4\uc74c\uc740 \uacc4\uc0b0 \uad6c\uc870\ub97c \ubcf4\uc5ec \uc8fc\ub294 \uac00\uc815 \uc608\uc2dc\uc785\ub2c8\ub2e4.<\/p>\n<p>\uac00\uc815: \uac70\uc8fc\uc790\uac00 \ubbf8\uad6d \uc0c1\uc7a5\uc8fc\uc2dd \ubc30\ub2f9 1,000\ub9cc\uc6d0\uc744 \ubc1b\uace0 \ud604\uc9c0\uc5d0\uc11c 15%\uc778 150\ub9cc\uc6d0\uc744 \uc6d0\ucc9c\uc9d5\uc218\ub2f9\ud588\uc73c\uba70, \uc774 \ubc30\ub2f9\uc744 \ud3ec\ud568\ud55c \uae08\uc735\uc18c\ub4dd\uc774 2,000\ub9cc\uc6d0\uc744 \ub118\uc5b4 \uc885\ud569\uacfc\uc138\ub418\uace0, \uc885\ud569\uc18c\ub4dd\uc138 \uc0b0\ucd9c\uc138\uc561\uc774 3,000\ub9cc\uc6d0\u00b7\uc885\ud569\uc18c\ub4dd\uae08\uc561\uc774 2\uc5b5\uc6d0\uc774\ub77c\uace0 \ud558\uaca0\uc2b5\ub2c8\ub2e4. \uc774\ub54c \uacf5\uc81c \ud55c\ub3c4\ub294 3,000\ub9cc\uc6d0 \u00d7 (1,000\ub9cc\uc6d0 \u00f7 2\uc5b5\uc6d0) = 150\ub9cc\uc6d0\uc774\ubbc0\ub85c, \uc678\uad6d\uc5d0 \ub0b8 150\ub9cc\uc6d0\uc774 \ud55c\ub3c4\uc640 \uac19\uc544 \uc804\uc561 \uacf5\uc81c\ub429\ub2c8\ub2e4. \ub9cc\uc57d \uc885\ud569\uc18c\ub4dd\uae08\uc561\uc774 \ub354 \ucee4\uc838 \ud55c\ub3c4\uac00 150\ub9cc\uc6d0 \uc544\ub798\ub85c \ub0b4\ub824\uac00\uba74, \ub118\ub294 \ubd80\ubd84\uc740 10\ub144 \uc774\uc6d4 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<p>\ud574\uc678\uc8fc\uc2dd\uc744 \uc0ac\uace0\ud314\uc544 \uc0dd\uae30\ub294 <a href=\"https:\/\/hoantax.co.kr\/insights\/foreign-stock-capital-gains-tax-guide\/\">\ud574\uc678\uc8fc\uc2dd \uc591\ub3c4\uc18c\ub4dd\uc138<\/a>\ub294 \ubc30\ub2f9\uacfc \uacfc\uc138 \uad6c\uc870\uac00 \ub2e4\ub974\ubbc0\ub85c, \ubc30\ub2f9\uc5d0 \ub300\ud55c \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\uc640\ub294 \ubcc4\ub3c4\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n<h2>\ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\uba74 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<p><strong>\ucd08\uacfc\ubd84\uc740 \ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4(\uacfc\uc138\uae30\uac04)\ubd80\ud130 10\ub144 \uc548\uc5d0 \uc774\uc6d4\uacf5\uc81c\ud558\uace0, \uadf8 \uae30\uac04\uc5d0\ub3c4 \ubabb \uc4f0\uba74 \uadf8\ub54c \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/strong> \uacf5\uc81c \ud55c\ub3c4\ub97c \ub118\uae34 \uc678\uad6d\uc138\uc561\uc774 \uc0ac\ub77c\uc9c0\ub294 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uad6d\ub0b4 \uc138\uc561\uc774\ub77c\ub294 \uadf8\ub987\uc774 \uc788\uc5b4\uc57c \ub2f4\uae30\ubbc0\ub85c \uc2dc\uc810 \uad00\ub9ac\uac00 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc95\uc778\uc138\ubc95 \u00a757\u2461(\uc678\uad6d\ub0a9\ubd80\uc138\uc561\uc758 \uc774\uc6d4\uacf5\uc81c)<\/strong> \u2014 10\ub144 \uc774\uc6d4 \ud6c4 \uc190\uae08\uc0b0\uc785<\/summary>\n<p>\uc678\uad6d\ubc95\uc778\uc138\uc561\uc774 \ud574\ub2f9 \uc0ac\uc5c5\uc5f0\ub3c4 \uacf5\uc81c\ud55c\ub3c4\uae08\uc561\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \uadf8 \ucd08\uacfc\uc561\uc740 \ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4 \uac1c\uc2dc\uc77c\ubd80\ud130 10\ub144 \uc774\ub0b4\uc5d0 \ub05d\ub098\ub294 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4(\uc774\uc6d4\uacf5\uc81c\uae30\uac04)\ub85c \uc774\uc6d4\ud574 \uadf8 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uacf5\uc81c\ud55c\ub3c4\uae08\uc561 \ub0b4\uc5d0\uc11c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub2e4. \ub2e4\ub9cc \uc774\uc6d4\uacf5\uc81c\uae30\uac04 \ub0b4\uc5d0 \uacf5\uc81c\ubc1b\uc9c0 \ubabb\ud55c \uc678\uad6d\ubc95\uc778\uc138\uc561\uc740 \uc774\uc6d4\uacf5\uc81c\uae30\uac04 \uc885\ub8cc\uc77c \ub2e4\uc74c \ub0a0\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uae08\uc561\uc744 \uacc4\uc0b0\ud560 \ub54c \uc190\uae08\uc5d0 \uc0b0\uc785\ud560 \uc218 \uc788\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\uac1c\uc778\ub3c4 \uad6c\uc870\uac00 \uac19\uc544, \uc885\ud569\uc18c\ub4dd \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uacf5\uc81c\ud558\ub294 \uc678\uad6d\uc18c\ub4dd\uc138\uc561\uc758 \ucd08\uacfc\ubd84\uc740 10\ub144 \uc774\uc6d4 \ud6c4 \ud544\uc694\uacbd\ube44\uc5d0 \uc0b0\uc785\ud569\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a757\u2461). \ubc18\ub300\ub85c \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\ub9cc \uc788\uace0 \uad6d\ub0b4 \uc0b0\ucd9c\uc138\uc561\uc774 0\uc774\ub77c\uba74 \ub2f9\uc7a5 \uacf5\uc81c\ubc1b\uc744 \uc790\ub9ac\uac00 \uc5c6\uc5b4, \ud55c\ub3c4\uac00 \uc0dd\uae30\ub294 \uc774\ud6c4 \uc5f0\ub3c4\ub85c \ub118\uc5b4\uac11\ub2c8\ub2e4. \uadf8\ub798\uc11c \uc774\uc6d4 \uc794\uc561\uacfc \ub0a8\uc740 \uc774\uc6d4\uc5f0\uc218\ub97c \uc7a5\ubd80\uc5d0 \ud568\uaed8 \uad00\ub9ac\ud574 \ub450\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc815\ub9ac \u2014 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c, \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uba3c\uc800 \ub0b4 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc774 \uc5b4\ub290 \uc720\ud615\uc778\uc9c0 \uac00\ub9ac\uace0, \uadf8 \uc720\ud615\uc5d0 \uc138\uc561\uacf5\uc81c\uc640 \uc775\uae08\ubd88\uc0b0\uc785 \uc911 \ubb34\uc5c7\uc774 \uc801\uc6a9\ub418\ub294\uc9c0, \uadf8\ub9ac\uace0 \uacf5\uc81c \ud55c\ub3c4\uac00 \uc5bc\ub9c8\uc778\uc9c0 \uc21c\uc11c\ub85c \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong> \ub0b8 \uc138\uae08\uc744 \ubaa8\ub450 \ub3cc\ub824\ubc1b\ub294 \uc81c\ub3c4\uac00 \uc544\ub2c8\ub77c \uad6d\ub0b4 \uc138\uc561 \ud55c\ub3c4\uae4c\uc9c0\ub9cc \uc870\uc815\ud558\ub294 \uc81c\ub3c4\ub77c\ub294 \uc804\uc81c\ub97c \uc7a1\uc73c\uba74 \ud310\ub2e8\uc774 \uc26c\uc6cc\uc9d1\ub2c8\ub2e4.<\/p>\n<ol>\n<li><strong>\uc18c\ub4dd \uc720\ud615\uc744 \uba3c\uc800 \ub098\ub215\ub2c8\ub2e4.<\/strong> \uad6d\uc678\uc9c0\uc810 \uc18c\ub4dd\u00b7\ud574\uc678 \uc774\uc790\u00b7\uc0ac\uc6a9\ub8cc\ub294 \uc138\uc561\uacf5\uc81c, \uc9c0\ubd84 10% \uc774\uc0c1 \uc678\uad6d\uc790\ud68c\uc0ac \ubc30\ub2f9\uc740 \uc775\uae08\ubd88\uc0b0\uc785\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/li>\n<li><strong>\uc678\uad6d\uc5d0 \ub0b8 \uc138\uae08\uc758 \uc131\uaca9\uacfc \uae08\uc561\uc744 \ucc28\uadfc\ucc28\uadfc \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong> \uc870\uc138\uc870\uc57d \uc81c\ud55c\uc138\uc728\uc744 \ub118\uaca8 \uacfc\uc138\ub41c \ubd80\ubd84\uc740 \uacf5\uc81c \ub300\uc0c1\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4.<\/li>\n<li><strong>\uacf5\uc81c \ud55c\ub3c4\uc640 \uc774\uc6d4 \uc794\uc561\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/strong> \uad6d\uac00\uac00 \ub458 \uc774\uc0c1\uc774\uba74 \uad6d\uac00\ubcc4\ub85c \ud55c\ub3c4\ub97c \ub530\ub85c \uc7a1\uace0, \ucd08\uacfc\ubd84\uc740 10\ub144 \uc774\uc6d4 \uc794\uc561\uc73c\ub85c \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/li>\n<\/ol>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<ul>\n<li><strong>\ud574\uc678 \uc9c0\uc810\u00b7\uac70\ub798\ucc98\uc5d0\uc11c \uc774\uc790\u00b7\uc0ac\uc6a9\ub8cc \uc18c\ub4dd\uc774 \uc788\ub294 \ubc95\uc778\uc774\ub77c\uba74 \u2192 \uc678\uad6d\ubc95\uc778\uc138\uc561\uc744 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uc138\uc561\uacf5\uc81c\ubc1b\ub418, \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd \ube44\uc728\ub9cc\ud07c\uc758 \ud55c\ub3c4\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong> \ucd08\uacfc\ubd84\uc740 10\ub144 \uc774\uc6d4 \uc794\uc561\uc73c\ub85c \ub0a8\uc2b5\ub2c8\ub2e4.<\/li>\n<li><strong>\uc9c0\ubd84 10% \uc774\uc0c1 \uc678\uad6d\uc790\ud68c\uc0ac \ubc30\ub2f9\uc744 \ubc1b\ub294 \ubc95\uc778\uc774\ub77c\uba74 \u2192 2023\ub144\ubd80\ud130 95% \uc775\uae08\ubd88\uc0b0\uc785\uc774 \uc6d0\uce59\uc774\ubbc0\ub85c, \uc61b \uac04\uc811\uacf5\uc81c \ubc29\uc2dd\uc73c\ub85c \uacc4\uc0b0\ud558\uba74 \uc624\ub958\uc785\ub2c8\ub2e4.<\/strong> \ud2b9\uc815\uc678\uad6d\ubc95\uc778\u00b7\ud63c\uc131\uae08\uc735\uc0c1\ud488 \ubc30\ub2f9\ub9cc \uc608\uc678\ub85c \ub0a8\uc2b5\ub2c8\ub2e4.<\/li>\n<li><strong>\ud574\uc678\uc8fc\uc2dd\u00b7\ud380\ub4dc \ubc30\ub2f9\uc744 \ubc1b\ub294 \uac1c\uc778\uc774\ub77c\uba74 \u2192 \uae08\uc735\uc18c\ub4dd\uc774 2,000\ub9cc\uc6d0\uc744 \ub118\uc5b4 \uc885\ud569\uacfc\uc138\ub420 \ub54c \ud655\uc815\uc2e0\uace0\uc5d0\uc11c \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub85c \uc870\uc815\ud569\ub2c8\ub2e4.<\/strong> \uc6d0\ucc9c\uc9d5\uc218 \uc601\uc218\uc99d \ub4f1 \ub0a9\ubd80 \uc99d\ube59\uc744 \ubbf8\ub9ac \uac16\ucdb0 \ub450\ub294 \uac83\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p class=\"hoan-consult\"><strong>\uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc774 \uc788\ub294 \ubc95\uc778\uc774\ub098 \ud574\uc678 \ubc30\ub2f9\uc744 \ubc1b\ub294 \uac1c\uc778\uc774\ub77c\uba74, \uc18c\ub4dd \uc720\ud615\uacfc \uacf5\uc81c \ud55c\ub3c4\ub97c \ud568\uaed8 \ud655\uc778\ud574\uc57c \uc2e4\uc81c \uacf5\uc81c\uc561\uc774 \ubcf4\uc785\ub2c8\ub2e4.<\/strong> \uc544\ub798 \ubc84\ud2bc\uc73c\ub85c 1:1 \uc0c1\ub2f4\uc744 \uc2e0\uccad\ud574 \uc8fc\uc2ed\uc2dc\uc624. \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uc18c\ub4dd \uc720\ud615 \uad6c\ubd84\ubd80\ud130 \ud55c\ub3c4\uc640 \uc774\uc6d4 \uc794\uc561 \uad00\ub9ac\uae4c\uc9c0 \ud568\uaed8 \uc9da\uc5b4 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n<p>  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\uc678\uad6d\uc5d0 \ub0b8 \uc138\uae08\uc744 \uc804\ubd80 \ub3cc\ub824\ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub294 \uad6d\ub0b4 \uc0b0\ucd9c\uc138\uc561 \uc911 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc774 \ucc28\uc9c0\ud558\ub294 \ube44\uc728\ub9cc\ud07c\uc744 \ud55c\ub3c4\ub85c \uacf5\uc81c\ud558\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4. \uc678\uad6d\uc5d0 \ub0b8 \uc138\uae08\uc774 \uc774 \ud55c\ub3c4\ub97c \ub118\uc73c\uba74 \ub118\ub294 \ubd80\ubd84\uc740 \uadf8\ud574 \uacf5\uc81c\ub418\uc9c0 \uc54a\uace0, \ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4(\uacfc\uc138\uae30\uac04)\ubd80\ud130 10\ub144 \uc774\ub0b4\uc5d0 \uc774\uc6d4\uacf5\uc81c\ub429\ub2c8\ub2e4. \uad6d\ub0b4 \uc138\uc561 \uc790\uccb4\uac00 \uc5c6\uc73c\uba74 \uacf5\uc81c\ubc1b\uc744 \uc790\ub9ac\ub3c4 \uc5c6\uc5b4 \ud658\uae09\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ud574\uc678\uc790\ud68c\uc0ac \ubc30\ub2f9\uc740 \uc138\uc561\uacf5\uc81c\uc640 \uc775\uae08\ubd88\uc0b0\uc785 \uc911 \ubb34\uc5c7\uc744 \uc801\uc6a9\ud558\ub098\uc694?<\/summary>\n<p>\uc9c0\ubd84 10%(\ud574\uc678\uc790\uc6d0\uac1c\ubc1c\uc740 5%) \uc774\uc0c1\uc744 \ubc30\ub2f9\uae30\uc900\uc77c \ud604\uc7ac 6\uac1c\uc6d4 \uc774\uc0c1 \ubcf4\uc720\ud55c \uc678\uad6d\uc790\ud68c\uc0ac\uc758 \ubc30\ub2f9\uc740 2023\ub144\ubd80\ud130 95%\uac00 \uc775\uae08\ubd88\uc0b0\uc785\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \u00a718\uc7584). \uc775\uae08\uc5d0 \ub123\uc9c0 \uc54a\uc740 \ubc30\ub2f9\uc5d0\ub294 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub97c \uc801\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\u00a757\u2466). \ub2e4\ub9cc \uc2e4\uc81c\ubd80\ub2f4\uc138\uc561\uc774 \uc2e4\uc81c\ubc1c\uc0dd\uc18c\ub4dd\uc758 15% \uc774\ud558\uc778 \ud2b9\uc815\uc678\uad6d\ubc95\uc778 \ubc30\ub2f9 \ub4f1\uc740 \uc775\uae08\ubd88\uc0b0\uc785\uc5d0\uc11c \ube60\uc838 \uc138\uc561\uacf5\uc81c \ud310\ub2e8\uc774 \ub0a8\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc678\uad6d\ub0a9\ubd80\uc138\uc561\uc744 \uc138\uc561\uacf5\uc81c \ub300\uc2e0 \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\ud604\ud589 \ubc95\uc778\uc138\ubc95 \u00a757\u2460\uc740 \uc138\uc561\uacf5\uc81c \ubc29\uc2dd\uc73c\ub85c \uc815\ub9ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \ud55c\ub3c4\ub97c \ucd08\uacfc\ud55c \uc678\uad6d\ubc95\uc778\uc138\uc561\uc744 10\ub144 \uc774\uc6d4\uae30\uac04 \uc548\uc5d0 \uacf5\uc81c\ubc1b\uc9c0 \ubabb\ud558\uba74, \uadf8 \ubbf8\uacf5\uc81c\ubd84\uc740 \uc774\uc6d4\uacf5\uc81c\uae30\uac04\uc774 \ub05d\ub09c \ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc190\uae08(\uac1c\uc778\uc740 \ud544\uc694\uacbd\ube44)\uc5d0 \uc0b0\uc785\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ud574\uc678\uc8fc\uc2dd \ubc30\ub2f9\uc740 \uc5b8\uc81c \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub97c \uc2e0\uace0\ud558\ub098\uc694?<\/summary>\n<p>\uc774\uc790\u00b7\ubc30\ub2f9\uc744 \ud569\ud55c \uae08\uc735\uc18c\ub4dd\uc774 \uc5f0 2,000\ub9cc\uc6d0\uc744 \ub118\uc5b4 \uc885\ud569\uacfc\uc138\ub418\ub294 \ud574\uc5d0 \uc885\ud569\uc18c\ub4dd\uc138 \ud655\uc815\uc2e0\uace0\ub97c \ud558\uba74\uc11c \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \u00a7117\u2462). \uae08\uc735\uc18c\ub4dd\uc774 2,000\ub9cc\uc6d0 \uc774\ud558\ub85c \ubd84\ub9ac\uacfc\uc138\ub85c \ub05d\ub098\uba74 \uc885\ud569\uc18c\ub4dd\uc138 \ud655\uc815\uc2e0\uace0 \ub300\uc0c1\uc774 \uc544\ub2c8\ubbc0\ub85c \uc2e0\uace0 \ub2e8\uacc4\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uacf5\uc81c \ud55c\ub3c4\uac00 \ub0a8\uac70\ub098 \ucd08\uacfc\ud560 \ub54c \uad6d\uac00\ubcc4\ub85c \ub530\ub85c \uacc4\uc0b0\ud558\ub098\uc694?<\/summary>\n<p>\uad6d\uc678\uc0ac\uc5c5\uc7a5\uc774 \ub458 \uc774\uc0c1\uc758 \uad6d\uac00\uc5d0 \uc788\uc73c\uba74 \uacf5\uc81c \ud55c\ub3c4\ub97c \uad6d\uac00\ubcc4\ub85c \uad6c\ubd84\ud574 \uacc4\uc0b0\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a794\u2466). \uc138\uc728\uc774 \ub192\uc740 \ub098\ub77c\uc5d0\uc11c \ucd08\uacfc\ud55c \uc138\uc561\uc744 \uc138\uc728\uc774 \ub0ae\uc740 \ub098\ub77c\uc758 \ub0a8\uc740 \ud55c\ub3c4\ub85c \uba54\uc6b8 \uc218 \uc5c6\uc73c\ubbc0\ub85c, \ud55c \ub098\ub77c\ub294 \ud55c\ub3c4\uac00 \ub0a8\uace0 \ub2e4\ub978 \ub098\ub77c\ub294 \ucd08\uacfc\uac00 \ub098\ub294 \uc0c1\ud669\uc774 \ud568\uaed8 \uc0dd\uae41\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ud574\uc678 \uc9c0\ubd84 \uad6c\uc870\ub97c \uc815\ub9ac\ud558\uba70 \uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc744 \uad00\ub9ac\ud558\uace0 \uc2f6\ub2e4\uba74 <a href=\"https:\/\/hoantax.co.kr\/insights\/overseas-subsidiary-report-penalty\/\">\ud574\uc678 \uc790\ud68c\uc0ac\u00b7\uacc4\uc88c \ubbf8\uc2e0\uace0 \uac00\uc0b0\uc138<\/a>\uc5d0\uc11c, \ubc95\uc778\uc758 \uc138\uc561\uacf5\uc81c \uc804\ubc18\uc744 \uc810\uac80\ud558\uace0 \uc2f6\ub2e4\uba74 <a href=\"https:\/\/hoantax.co.kr\/insights\/corporate-tax-credit-checklist\/\">\ubc95\uc778\uc138 \uc138\uc561\uacf5\uc81c \uc808\uc138 \uccb4\ud06c\ub9ac\uc2a4\ud2b8<\/a>\uc5d0\uc11c \ub354 \ud655\uc778\ud558\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \ubc95\uc778\uc138\ubc95 \u00a757\u2460\u2461\u2462\u2463\u2464\u2466(\uc678\uad6d \ub0a9\ubd80 \uc138\uc561\uacf5\uc81c \ub4f1): law.go.kr, \ubc95\ub839 MST 280349(\uc2dc\ud589 2026-01-01) \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-09-09)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \u00a718\uc7584(\uc678\uad6d\uc790\ud68c\uc0ac \uc218\uc785\ubc30\ub2f9\uae08\uc561\uc758 \uc775\uae08\ubd88\uc0b0\uc785): law.go.kr, 95% \uc775\uae08\ubd88\uc0b0\uc785\u00b7\ud2b9\uc815\uc678\uad6d\ubc95\uc778 \ub4f1 \uc775\uae08\uc0b0\uc785(\u2463) \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-09-09)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \u00a755\u2460(\uc138\uc728): 2\uc5b5 \uc774\ud558 10%\u00b72\uc5b5 \ucd08\uacfc\ubd84 20%\u00b7200\uc5b5 \ucd08\uacfc\ubd84 22%\u00b73\ucc9c\uc5b5 \ucd08\uacfc\ubd84 25%, law.go.kr \uc6d0\ubb38 \ub300\uc870(\uc2dc\ud589 2026-01-01, \ud655\uc778\uc77c 2026-09-09)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a794\u2460\u2461\u2466\u2468(\uc678\uad6d\ubc95\uc778\uc138\uc561 \ubc94\uc704\u00b7\uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\ub300\uc751\ube44\uc6a9\u00b7\uad6d\uac00\ubcc4 \ud55c\ub3c4\u00b7\uc678\uad6d\uc790\ud68c\uc0ac 6\uac1c\uc6d4 \ubcf4\uc720\uc694\uac74): law.go.kr \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-09-09)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a718\u2460(\uc678\uad6d\uc790\ud68c\uc0ac \uc775\uae08\ubd88\uc0b0\uc785 \uc694\uac74: \uc9c0\ubd84 10%\u00b7\ubc30\ub2f9\uae30\uc900\uc77c 6\uac1c\uc6d4 \ubcf4\uc720): law.go.kr \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-09-09)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \u00a757\u2460\u2461(\uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\u00b710\ub144 \uc774\uc6d4): law.go.kr, \ubc95\ub839 MST 280405(\uc2dc\ud589 2026-01-01) \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-09-09)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \u00a714\u24626(\uae08\uc735\uc18c\ub4dd \uc885\ud569\uacfc\uc138 \uae30\uc900 2,000\ub9cc\uc6d0): law.go.kr \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-09-09)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \u00a7117\u2462\u2465(\uc2e0\uccad\uc11c \uc81c\ucd9c\u00b7\uc0ac\uc5c5\uc18c\ub4dd \uc678 \uc885\ud569\uc18c\ub4dd \uc138\uc561\uacf5\uc81c \ubc29\uc2dd): law.go.kr \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-09-09)<\/p>\n<p>\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-14 \u00b7 2026\ub144 9\uc6d4 \uae30\uc900 \ud604\ud589 \ubc95\ub839\uc73c\ub85c \uc791\uc131<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uad6d\uc678\uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \uc678\uad6d\uc5d0\uc11c \ub0b8 \uc138\uae08\uc744 \uad6d\ub0b4 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uacf5\uc81c\ud558\ub294 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub97c \ubc95\uc778\u00b7\uac1c\uc778\uc73c\ub85c \ub098\ub220 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4. \uacf5\uc81c \ud55c\ub3c4 \uacc4\uc0b0, 2023\ub144\ubd80\ud130 \ubc14\ub010 \uc678\uad6d\uc790\ud68c\uc0ac \ubc30\ub2f9 95% \uc775\uae08\ubd88\uc0b0\uc785, 10\ub144 \uc774\uc6d4\uacf5\uc81c\uae4c\uc9c0 \ub2f4\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":5429,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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