{"id":463,"date":"2010-12-23T07:45:04","date_gmt":"2010-12-23T07:45:04","guid":{"rendered":"https:\/\/kacpany.org\/cp\/?p=463"},"modified":"2010-12-23T07:45:04","modified_gmt":"2010-12-23T07:45:04","slug":"2010%eb%85%84%ec%9d%84-%eb%8f%8c%ec%95%84%eb%b3%b4%eb%a9%b0-%ed%99%8d%ed%83%9c%eb%aa%85","status":"publish","type":"post","link":"https:\/\/kacpany.org\/?p=463","title":{"rendered":"2010\ub144\uc744 \ub3cc\uc544\ubcf4\uba70-\ud64d\ud0dc\uba85"},"content":{"rendered":"

by \ud64d\ud0dc\uba85 CPA<\/p>\n

 <\/p>\n

\uc548\ub155\ud558\uc2ed\ub2c8\uae4c?<\/p>\n

\ud68c\uc6d0 \uc5ec\ub7ec\ubd84\ub4e4,<\/p>\n

\ud55c \ud574 \ub3d9\uc548 \uc218\uace0 \ub9ce\uc73c\uc168\uc9c0\uc694? \ucd95\ubcf5\uc758 \uc990\uac70\uc6b4 \uc131\ud0c4\uc808 \ub9de\uc73c\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n

\ud638\ubbfc\uc120\ud68c\uacc4\uc0ac\ub2d8\uc774\u00a0\uba87 \ub144 \uc804\ubd80\ud130 \ubcf4\ub0b4\uc8fc\uc2dc\ub294 \ud3c9\uc0dd\uc77c\uae30\uac00\u00a0\ucc38\u00a0\uc88b\uc558\uc2b5\ub2c8\ub2e4. \uc800\ub3c4 \uc81c\uc790\uac00 \ub418\uae30 \uc6d0\ud569\ub2c8\ub2e4. \uadf8\ub798\uc11c\u00a0\uac10\ub3d9\uc744 \ubc1b\uace0\u00a0\uae08\ub144\uc744 \ub3cc\uc544\ubcf4\ub294 \uc2dc\uac04\uc744 \uac00\uc84c\uc2b5\ub2c8\ub2e4.\u00a0 \uc9c0\ub098\uac04 \ub2e4\uc774\uc5b4\ub9ac\ub97c \ub118\uae30\uba74\uc11c \uc774\ub7f0 \uc77c\ub3c4\uc788\uc5c8\ub098 \uc2a4\uc2a4\ub85c \ub180\ub77c\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/p>\n

2010\ub144\uc740 \ud558\ub098\ub2d8\uaed8\uc11c \uc800\uc5d0\uac8c \ud2b9\ubcc4\ud788 \ud5c8\ub77d\ud574\uc8fc\uc2e0 \u00a0\ub180\ub77c\uc6b4 \uc740\ud61c\uc758 \ud55c \ud574\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc138\uae08\ubcf4\uace0\uae30\uac04\uc744 \u00a04\uc6d4 \ub9d0\uae4c\uc9c0 \ubb34\uc0ac\ud788 \ub9c8\ubb34\ub9ac\ud558\uace0\u00a0 5\uc6d4 \ucd08\uc5d0\u00a0 \uc544\ub0b4\uc640 \ud568\uaed8 \ud55c\uad6d\uc744 \ubc29\ubb38\ud558\ub294 \ud589\uc6b4\uc774 \uc788\uc5c8\uc2b5\ub2c8\ub2e4.\u00a0 6\uc6d4\uc5d0\ub294 \ud55c\uad6d\uc5d0\uc11c \ubc15\uc0c1\ud765 \ubd80\ubd80\uac00 \uc640\uc11c \uc778\uc0dd\uc2b9\ub9ac\ub2f4\uc744 \ub4e4\uc744 \uc218 \uc788\uc5c8\uace0 7\uc6d4\uc5d0\ub294 \uc2dc\uc560\ud2c0\uc5d0\uc11c \uc5f4\ub9b0\uc7ac\ubbf8\ud55c\uad6d\ud559\uad50 \ud611\uc758\ud68c\uc758 \uad6d\uc81c\ud559\uc220\ub300\ud68c\uc5d0 \ucc38\uc11d\ud558\uc600\uc2b5\ub2c8\ub2e4.\u00a0 9\uc6d4\uc5d0\ub294\u00a0 \uc0ac\ub791\ud55c\uad6d\ud559\uad50\uac00 \ub4dc\ub514\uc5b4 \uac1c\uad50 20\uc8fc\ub144\uc774 \ub418\ub294 \ud559\uae30\ub97c \ub9de\uc774\ud558\uc600\uc2b5\ub2c8\ub2e4. \u00a010\uc6d4\uc5d0 \ud55c\uad6d\ud559\uad50 \ubc1c\uc804\uae30\uae08\ub9c8\ub828 \uace8\ud504\ub300\ud68c\uac00 \uc788\uc5c8\uace0\u00a0 11\uc6d4\uc5d0\ub294 \uac1c\uad5020\uc8fc\ub144 \uac10\uc0ac\uc758 \ubc24\uc744 \ub9ce\uc740 \ubd80\ubaa8\ub2d8\uacfc \ud55c\uad6d\ud559\uad50\uad50\uc7a5\uc120\uc0dd\ub2d8\ub4e4, \ud611\uc758\ud68c\uc784\uc6d0\ub4e4\uc744 \ubaa8\uc2dc\uace0\u00a0 \uc131\ud669\ub9ac\uc5d0 \uac00\uc84c\uc2b5\ub2c8\ub2e4.\u00a0 12\uc6d4\uc5d0\ub294 \uac00\uc744\ud559\uae30 \uc885\uac15\uc2dd\uc774 \uc788\uc5c8\uace0 \uad50\ud68c \uac74\ucd95 \ubbf8\uacb0\uc0ac\ud56d\uc911 \ud558\ub098\uc600\ub358 \uc740\ud589\ubb38\uc81c\uac00 \ud574\uacb0\ub418\uc5b4 \uc694\uc988\uc74c\uc740 \uc544\uce68\ub9c8\ub2e4 \uc77c\uc5b4\ub098\uba74 \uc800\uc808\ub85c \uadf8 \uc77c\ub85c \uc778\ud574\uc11c \ud558\ub098\ub2d8\uaed8 \uac10\uc0ac\uc758 \uae30\ub3c4\uac00 \ub098\uc635\ub2c8\ub2e4.<\/p>\n

\ud55c\uad6d\ubc29\ubb38 \ub3d9\uc548\uc5d0\ub294 \uc7a5\uc778\uacfc\u00a0 \uc7a5\ubaa8\ub2d8\uc744 \ubd59\uace0\u00a0 \uadc0\uad6d\ud558\ub294 \ub0a0\uae4c\uc9c0 \ucc98\uac00\uc5d0 \uba38\ubb3c\uba74\uc11c \u00a0\uc678\ub85c\uc774 \ub178\ub144\uc744\u00a0 \uc0ac\uc2dc\ub294\ub450 \ubd84\uc758 \ubaa8\uc2b5\uc744 \uac00\uc2b4\uc5d0 \ub2f4\uc744 \uc218 \uc788\uc5c8\uc2b5\ub2c8\ub2e4.\u00a0 \uc800\uc758 \uc778\uc0dd\uba58\ud1a0\uc774\uc2e0 \uac15\uc778\uaddc \ubaa9\uc0ac\ub2d8\uacfc\uc758 \uc218\uc9c0 \ub4b7\uc0b0 \uc0b0\ucc45\uc740\uc9c0\uae08\ub3c4 \uc544\ub984\ub2f5\uac8c \ub9c8\uc74c\uc5d0 \ub0a8\uc544 \uc788\uc2b5\ub2c8\ub2e4. \u00a0\uce5c\uad6c\ub4e4\ub3c4 \ub9cc\ub0ac\uace0 \u00a0\uc6d0\uc5b4\ubbfc\uc601\uc5b4\uad50\uc0ac\ub85c\u00a0 \uac00\uc788\ub358 \ub9c9\ub0b4 \ub538 \uc0c1\uc740\uc774\ub97c\uba74\ud68c\ud558\uae30 \uc704\ud558\uc5ec \uc6d0\uc8fc\ub97c \ub2e4\ub140 \uc624\uace0 \u00a0\ubd80\ubaa8\ub2d8 \uc0b0\uc18c\uc5d0\ub3c4 \ub4e4\ub9ac\uace0\u00a0 \uac00\uc871\ub4e4\uacfc\u00a0 \uce5c\ucc99\ub4e4\uc744 \uae30\uc058\uac8c \ub9cc\ub0ac\uc2b5\ub2c8\ub2e4.\u00a0\ud2b9\ud788 \ub0a8\uc591\ud64d\uc528\uac00\uc871\uc18c\ud48d\ub0a0\uacfc \uc6b0\uc5f0\ud788 \uacb9\uccd0 \ub300\uc18c\uac00 \uce5c\ucc99\ub4e4\uc744 \uac70\uc758 \ubaa8\ub450 \ud55c\uc790\ub9ac\uc5d0\uc11c \ub9cc\ub098\ubcfc \uc218 \uc788\uc5c8\ub358 \uac83\uc740 \ub354\uc6b1\u00a0 \uac10\uc0ac\ud55c\u00a0 \uc77c\uc774\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc81c \uc544\ub0b4(\uc601\uc219)\ub294 \uc5ec\uc804\ud788 \uc81c \uc0ac\ubb34\uc2e4\uc758 \uc0ac\ubb34\uc7a5\uc73c\ub85c \ud22c\uc7a1\uc744 \ub6f0\uace0 \uc788\uc2b5\ub2c8\ub2e4.\u00a0 \ud568\uaed8 \ud1f4\uadfc\ud558\uba74\uc11c\u00a0 \u201c\ub098\ub294 \ub2e4\uc2dc\uc9d1\uc73c\ub85c\u00a0 \uce28\uadfc\ud55c\ub2e4\u201d\uba70 \uc798 \ub3c4\uc640\uc8fc\uae30 \uc54a\ub294 \uc800\ub97c \uae34\uc7a5\ud558\uac8c \ub9cc\ub4ed\ub2c8\ub2e4.\u00a0 \ub2e4\ud589\uc778 \uac83\uc740 \uc791\ub144\ubd80\ud130 \uc2dc\uc791\ud55c \uace8\ud504\uac00\uc870\uae08\uc529 \ud765\ubbf8\uac00 \ubd99\uc5b4 \uc6b4\ub3d9\uc744 \ub300\uc2e0\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc0c1\uc544(1983\ub144\uc0dd)\ub294 \uadf8 \ub3d9\uc548 \ub2e4\ub2c8\ub358 \uc9c1\uc7a5\uc744 \uadf8\ub9cc\ub450\uace0 \uc0c8\ub85c\uc6b4 \uacf3\uc5d0 \uc778\ud130\ubdf0\ub8f0 \ub2e4\ub2c8\uace0 \uc788\uc2b5\ub2c8\ub2e4.\u00a0 \ub3c4\uc57d\uc744 \uc704\ud55c \ub178\ub825\uc774 \ub300\ub2e8\ud569\ub2c8\ub2e4. \ub9c8\uc9c0\ub9c9 \uc778\ud130\ubdf0\ub97c \ub9c8\ucce4\uc73c\ub2c8 \ud655\uc2e4\ud55c \uc18c\uc2dd\uc774 \uc624\ub9ac\ub77c \ubbff\uace0 \uae30\ub3c4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc0c1\ube48\uc774(1985\ub144\uc0dd) \ub294 \uae08\ub144 8\uc6d4\uc5d0 Case Western Reserve University(Cleveland, Ohio)\uc5d0 \uc785\ud559\ud558\uc5ec \uccab\ud559\uae30\ub97c\uc798 \ub9c8\uce58\uace02\uc8fc\uac04 \ubc29\ud559\uc774\uc5b4\uc11c\uc9c0\ub09c \uc8fc \uc9d1\uc5d0 \uc640\uc11c \uc990\uac81\uac8c \uc9c0\ub0b4\uace0 \uc788\uc2b5\ub2c8\ub2e4 . 5\ub144\uc81c \uc758\ub300\ub97c \uc804\uc561 \uc7a5\ud559\uae08\uc73c\ub85c\ub2e4\ub2c8\uac8c \ub418\uc5b4 \ubd80\ubaa8 \ub9c8\uc74c\uc774 \ud55c\uacb0 \uac00\ubccd\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc0c1\uc740\uc774(1987\ub144\uc0dd)\ub294 6\uac1c\uc6d4 \uac04\uc758 \ud55c\uad6d \uc6d0\uc5b4\ubbfc \uad50\uc0ac\uc0dd\ud65c\uc744 \ub9c8\uce58\uace0 8\uc6d4\uc5d0 \uadc0\uad6d\ud558\uc5ec \ubc14\ub85c \uadf8 \ub2e4\uc74c \uc8fc\ubd80\ud130 Law School(Seton Hall University)\uc5d0 \ub2e4\ub2c8\uae30 \uc2dc\uc791\ud588\uc2b5\ub2c8\ub2e4.\u00a0 \uc9c0\ub09c \uc8fc\uc5d0 \uccab \ud559\uae30\ub9d0 \uc2dc\ud5d8\uc744 \ub9c8\ucce4\ub294\ub370 \uc2dc\ud5d8\uc744 \uc798\ubcf4\uc9c0 \ubabb\ud588\ub2e4\uace0 \uac71\uc815\uc774 \ud0dc\uc0b0\uc785\ub2c8\ub2e4.<\/p>\n

\uc9c0\ub09c \ud57410\uc6d4\uc5d0 \ub274\uc800\uc9c0\ub85c \uc0ac\ubb34\uc2e4\uc744 \ud1b5\ud569\ud55c \ud558\ub098\ud68c\uacc4\ubc95\uc778\uc740 \uc774\uc81c \uac70\uc758 \uc790\ub9ac\ub97c \uc7a1\uc558\uc2b5\ub2c8\ub2e4. \u00a0\ud30c\ud2b8\ub108\uc774\uc2e0\ubc15\ud0dc\uc625 \ud68c\uacc4\uc0ac\ub2d8\uc774 \uc77c\uc8fc\uc77c\uc5d0 \uc138\ubc88 \ub274\uc695 \uc0ac\ubb34\uc2e4\ub85c \ucd9c\uadfc\ud558\uace0 \uacc4\uc2ed\ub2c8\ub2e4. \ubd88\uacbd\uae30 \uc911\uc5d0\ub3c4 \uafb8\uc900\ud788 \uc0ac\uc5c5\uc774 \uc131\uc7a5\ud558\ub294 \uac83\uc740 \uc804\uc801\uc73c\ub85c \ud558\ub098\ub2d8\uc758 \uc740\ud61c\uc785\ub2c8\ub2e4. \u00a0\ud1a0\uc694\uc77c\ub9c8\ub2e4 \uc138\uc2dc\uac04\uc529 \uc6b4\uc601\ub418\ub294 \uc0ac\ub791\ud55c\uad6d\ud559\uad50\uc5d0\ub294\uc9c0\ub09c 20\ub144\uac04 \uc218\ub9ce\uc740 \uad50\uc0ac\ub4e4\uc758 \uc774\ub3d9\uc774 \uc788\uc5b4 \uadf8 \ub54c\ub9c8\ub2e4 \uc800\ub97c \uae30\ub3c4\ud558\uac8c \ud558\uc168\uc73c\ub098 \ud55c \ubc88\ub3c4 \uad50\uc0ac\ubd80\uc871\uc73c\ub85c \ud559\uae09\uc744\uc6b4\uc601\ud558\uc9c0 \ubabb\ud55c \uc801\uc740 \uc5c6\uc5c8\uc73c\ub2c8 \ud558\ub098\ub2d8\uc758 \uc644\ubcbd\ud558\uc2e0 \uacf5\uae09\uc5d0 \ub450 \uc190 \ub4e4\uace0 \uac10\uc0ac\uc640 \ucc2c\uc591\uc744 \uc62c\ub824 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n

\uc131\ud0c4\uc758 \uacc4\uc808\uc785\ub2c8\ub2e4.<\/p>\n

\uac10\ub3d9\uacfc\u00a0 \ud3c9\uc548\uc758 \uc2dc\uac04\uc73c\ub85c \ub0a8\uc740 \ud574\ub97c \ub9c8\ubb34\ub9ac\ud558\uc2dc\uace0 \u00a0\uc0c8\ud574\uc5d0\ub294\ub354\uc6b1 \uac15\uac74\ud558\uc2dc\uba70 \uc18c\ub9dd\ud558\uc2dc\ub294 \ubaa8\ub4e0 \uc77c\uc774 \ud615\ud1b5\ud558\uac8c \ub418\uc2dc\uae30\ub97c \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n

\uc774\uc81c \uc0c8\ub85c\uc6b4 \uc528\uc98c\uc744 \ud5a5\ud558\uc5ec\u00a0\uad6c\ub450\ub048\uc744 \ub2e4\uc2dc \ub9e4\uc57c \ud560 \uc2dc\uac04\uc785\ub2c8\ub2e4.<\/p>\n

\uccb4\ub825 \uad00\ub9ac\uc5d0 \ub354\uc6b1 \ubd80\uc9c0\ub7f0\ud558\uc2dc\uace0 \ube44\ub85d \ucc45\uc0c1 \uc704\uc5d0 IRS \ud3b8\uc9c0\ub4e4\uc774 \uc904\uc904\uc774 \uc313\uc774\ub354\ub77c\ub3c4 \uc774\uac83\uc774 \ucd95\ubcf5\uc774\ub2e4 \uc0dd\uac01\ud558\uc2dc\uace0 \uc990\uac70\uc6b4 \ub9c8\uc74c\uc73c\ub85c \ucd9c\uadfc\ud558\uc2dc\ub294 \ubaa8\ubc94 \uacf5\uc778\ud68c\uacc4\uc0ac\ub2d8\ub4e4\uc774 \ub2e4 \ub418\uc2dc\uae30\ub97c \ubc14\ub78d\ub2c8\ub2e4<\/p>\n

In the Love of Jesus Christ,<\/p>\n

\ud64d\ud0dc\uba85 \ub4dc\ub9bc<\/p>\n","protected":false},"excerpt":{"rendered":"

by \ud64d\ud0dc\uba85 CPA   \uc548\ub155\ud558\uc2ed\ub2c8\uae4c? \ud68c\uc6d0 \uc5ec\ub7ec\ubd84\ub4e4, \ud55c \ud574 \ub3d9\uc548 \uc218\uace0 \ub9ce\uc73c\uc168\uc9c0\uc694? \ucd95\ubcf5\uc758 \uc990\uac70\uc6b4 \uc131\ud0c4\uc808 \ub9de\uc73c\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. \ud638\ubbfc\uc120\ud68c\uacc4\uc0ac\ub2d8\uc774\u00a0\uba87 \ub144 \uc804\ubd80\ud130 \ubcf4\ub0b4\uc8fc\uc2dc\ub294 \ud3c9\uc0dd\uc77c\uae30\uac00\u00a0\ucc38\u00a0\uc88b\uc558\uc2b5\ub2c8\ub2e4. \uc800\ub3c4 \uc81c\uc790\uac00 \ub418\uae30 \uc6d0\ud569\ub2c8\ub2e4. \uadf8\ub798\uc11c\u00a0\uac10\ub3d9\uc744 \ubc1b\uace0\u00a0\uae08\ub144\uc744 \ub3cc\uc544\ubcf4\ub294 \uc2dc\uac04\uc744 \uac00\uc84c\uc2b5\ub2c8\ub2e4.\u00a0 \uc9c0\ub098\uac04 \ub2e4\uc774\uc5b4\ub9ac\ub97c \ub118\uae30\uba74\uc11c \uc774\ub7f0 \uc77c\ub3c4\uc788\uc5c8\ub098 \uc2a4\uc2a4\ub85c \ub180\ub77c\uae30\ub3c4 \ud569\ub2c8\ub2e4. 2010\ub144\uc740 \ud558\ub098\ub2d8\uaed8\uc11c \uc800\uc5d0\uac8c \ud2b9\ubcc4\ud788 \ud5c8\ub77d\ud574\uc8fc\uc2e0 \u00a0\ub180\ub77c\uc6b4 \uc740\ud61c\uc758 \ud55c \ud574\uc600\uc2b5\ub2c8\ub2e4. \uc138\uae08\ubcf4\uace0\uae30\uac04\uc744 \u00a04\uc6d4 \ub9d0\uae4c\uc9c0 \ubb34\uc0ac\ud788 \ub9c8\ubb34\ub9ac\ud558\uace0\u00a0 5\uc6d4 \ucd08\uc5d0\u00a0… <\/p>\n

<\/div>\n

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