{"id":480,"date":"2013-12-02T07:49:52","date_gmt":"2013-12-02T07:49:52","guid":{"rendered":"https:\/\/kacpany.org\/cp\/?p=480"},"modified":"2013-12-02T07:49:52","modified_gmt":"2013-12-02T07:49:52","slug":"%ed%9d%94%eb%93%a4%eb%a6%ac%eb%8a%94-%ea%b2%83%eb%93%a4%ec%9d%84-%eb%84%98%ec%96%b4%ec%84%9c","status":"publish","type":"post","link":"https:\/\/kacpany.org\/?p=480","title":{"rendered":"\ud754\ub4e4\ub9ac\ub294 \uac83\ub4e4\uc744 \ub118\uc5b4\uc11c"},"content":{"rendered":"

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

 <\/p>\n

\ub4e3\uae30\ub9cc \ud558\uc5ec\ub3c4 \ubab8\uc774 \uc6c0\ucd94\ub824\ub4dc\ub294\u00a0 \ucc2c\ubc14\ub78c \uc18c\ub9ac\uc5d0 \ubc1c\uac78\uc74c\uc774 \ub3d9\ub3d9\uac70\ub824\uc9d1\ub2c8\ub2e4. \ud558\ub298\uc744 \uc62c\ub824\ub2e4 \ubcf4\ub2c8 \ub098\ubb47\uc78e\uc740 \ubaa8\ub450 \ub5a8\uc5b4\uc9c0\uace0 \uadf8 \ub3d9\uc548 \ubb34\uc131\ud55c\u00a0 \uc78e\ub4e4\ub85c \uac10\ucd94\uc5b4\uc84c\ub358 \uc0c8\ub4e4\uc758 \uc9d1\ub9cc \u00a0\ub369\uadf8\ub807\uac8c \ucd94\uc704\uc5d0 \ub5a8\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc544\uc9c1\ub3c4 \uc0c8\ub4e4\uc774 \uc0b4\uace0 \uc788\uc744\uae4c? \u00a0\uc5c9\uc131\ud55c \uac00\uc9c0\ub4e4\ub9cc \ud68c\ucd08\ub9ac\ucc98\ub7fc \ub0a8\uc740 \ube48 \ub098\ubb34\ub4e4\uc758 \uaca8\uc6b8\uc774 \uc2dc\uc791\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n

\uadf8\ub7ec\ub098 \uc81c \ucef4\ud4e8\ud130\uc758 \ubc14\ud0d5\ud654\uba74\uc740\u00a0 \uc544\uc9c1\ub3c4 \uc5ec\ub984\uc785\ub2c8\ub2e4. \uc9c0\ub09c \uc5ec\ub984\uc758 \uc2dc\uc6d0\ud55c \uc790\ub791\uc785\ub2c8\ub2e4. \u00a0\ubc14\uae65\uc758 \ucc2c \ubc14\ub78c\uc740 \uc78a\uc740 \ucc44 \ud770\uad6c\ub984\uc774 \uba40\ub9ac \ub4dc\ubb38 \ub4dc\ubb38 \ub5a0 \uc788\ub294 \ud30c\uc544\ub780 \ud558\ub298\uc785\ub2c8\ub2e4. \uadf8 \ud55c\uac00\uc6b4\ub370 \ubb34\uc9c0\uac1c\uc0c9\u00a0 \ub099\ud558\uc0b0\uc774 \uadf8\ub9bc\ucc98\ub7fc \ub5a0 \uc788\uc2b5\ub2c8\ub2e4.\u00a0 \ub099\ud558\uc0b0 \ub05d\uc5d0 \uc81c\uac00 \uc549\uc740 \uc790\uc138\ub85c \ub9e4\ub2ec\ub824 \uc788\uc2b5\ub2c8\ub2e4.\u00a0 \u00a0\ubb34\uc12d\uc9c0\ub3c4 \uc54a\ub098 \ubd05\ub2c8\ub2e4. \uac80\uc740 \uc0c9 \uc120\uae00\ub77c\uc2a4\ub97c \ub07c\uace0 \uc624\ub978 \uc190\uc744 \ubc88\uca4d \uccd0\ub4e4\uace0 \uc788\uc2b5\ub2c8\ub2e4.\u00a0 \uacf5\uc911\uc5d0 \ub72c \ubc1c \ubc11\uc740 \uc9d9\ud478\ub978 \u00a0\ubc14\ub2e4\uc785\ub2c8\ub2e4. \uaf64 \uae4a\uc5b4 \ubcf4\uc785\ub2c8\ub2e4.\u00a0 \uc57d\uac04\uc758 \ud30c\ub3c4\uac00 \ud770 \uc0c9\uc744 \ub744\uace0 \uc218\ud3c9\uc120\uc740 \u00a0\ud654\uba74\uc744 \uac00\ub85c\uc9c0\ub974\uba70 \uc2dc\uc6d0\ud558\uac8c \ubed7\uc5b4\uc788\uc2b5\ub2c8\ub2e4.\u00a0 \uc721\uc9c0\ub294 \uc5b4\ub514\uc5d0\ub3c4 \ubcf4\uc774\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \u00a0\ud3c9\uc0c1\uc2dc\uc758 \u00a0\uc800\ub85c\uc11c\ub294 \uac10\ud788 \uc5c4\ub450\ub3c4 \ub0bc \uc218 \uc5c6\ub294 \uad49\uc7a5\ud55c \u00a0\uc77c\uc744 \ud588\ub2e4\ub294 \uc790\ubd80\uc2ec\uc758 \ud45c\ud604\uc785\ub2c8\ub2e4. \u00a0\uc8fd\uae30 \uc804\uc5d0 \uaf2d\ud558\uace0 \uc2f6\uc740 \uac83\ub4e4\uc774\ub77c\ub294 \ub098 \ub9cc\uc758 \ubc84\ucf13\ub9ac\uc2a4\ud2b8\uc911 \ud55c \uac00\uc9c0\uc77c\uc9c0\ub3c4 \ubaa8\ub985\ub2c8\ub2e4.\u00a0 \ucef4\ud4e8\ud130\ub97c \ucf24 \ub54c\ub9c8\ub2e4 \u00a0\ud63c\uc790 \u00a0\u00a0\ud750\ubb47\ud574\ud558\uace4 \ud569\ub2c8\ub2e4. \uc9c0\ub09c \uc5ec\ub984\uc758 \ud6c8\uc7a5\uc778\u00a0 \uc640\uc774\ud0a4\ud0a4 \ud574\ubcc0\uc758 \ud30c\ub77c\uc138\uc77c\ub9c1 \uc0ac\uc9c4\uc785\ub2c8\ub2e4.<\/p>\n

\ud55c\uad6d\ud559\uad50\uc758 \uc804\uad6d\ud559\uc220\ub300\ud68c\uc5d0 \ucc38\uc11d\ud558\uae30 \uc704\ud574 \uc9c0\ub09c \uc5ec\ub984 \ud558\uc640\uc774\uc5d0 \uac14\uc2b5\ub2c8\ub2e4. \u00a0\ub374\ubc84, \ub514\ud2b8\ub85c\uc774\ud2b8, \u00a0\uc528\uc560\ud2c0,\u00a0 \ubcf4\uc2a4\ud1a4, \uc62c\ub780\ub3c4, \uc0cc\ud504\ub780\uc2dc\uc2a4\ucf54, \uc6cc\uc2f1\ud1a4DC\ub4f1 \ub9e4\ub144 \uc0c8\ub85c\uc6b4 \ub3c4\uc2dc\uc5d0\uc11c \uac1c\ucd5c\ub418\ub294 \ud559\uc220\ub300\ud68c\uc5d0 \ucc38\uc11d\ud558\uc9c0\ub9cc \uac15\uc758\uacc4\ud68d\ud45c\uc5d0 \ub530\ub77c \uc5ec\ub7ec \uad50\uc2e4\uc744 \ub2e4\ub2c8\ub2e4 \ubcf4\uba74 \uc81c\ub300\ub85c \uad00\uad11 \ud55c \ubc88 \ubabb\ud574\ubcf4\uace0 \ud53c\uace4\ud55c \ucc44\ub85c \uc9d1\uc73c\ub85c \ub3cc\uc544\uc624\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc558\uc2b5\ub2c8\ub2e4. \uc774\ubc88\uc5d0\ub294 \ub204\uad70\uac00 \uc544\uc774\ub514\uc5b4\ub97c \ub0c8\uc2b5\ub2c8\ub2e4.\u00a0 \ud558\uc640\uc774\uae4c\uc9c0 \uc640\uc11c \ubc14\ub2f7\ubb3c\uc5d0 \ubc1c \ud55c\ubc88 \ub2f4\uadf8\uc9c0 \uc54a\uace0 \uac00\uba74 \ub418\uaca0\ub290\ub0d0\uace0 \ud765\ubd84\ud574\ud558\uba74\uc11c \ubb34\uc5c7\uc778\uac00\ub97c \uaf2d \ud558\uc790\uace0 \uc6b0\ub9ac\ub97c \ubd80\ucd94\uacbc\uc2b5\ub2c8\ub2e4. \u00a0\uc810\uc796\uc740 \ucc99\uc5d0 \uc775\uc219\ud55c \uc800\ub294\u00a0\uc55e\uc7a5\uc11c\uc11c \ud558\ub294 \uc77c\uc5d0\ub294 \uc5b8\uc81c\ub098 \ub3c4\ub9dd\uc744 \uac11\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ub204\uad70\uac00 \ubb34\uc5c7\uc744 \ud558\uba74 \ub530\ub77c\uc11c \ud558\ub294 \uc77c\uc740 \uc798 \ud569\ub2c8\ub2e4.\u00a0\ud559\uc220\ub300\ud68c\uac00 \ub05d\ub098\uae30 \uc774\ud2c0 \uc804 \ud50c\ub85c\ub9ac\ub2e4\uc5d0\uc11c\u00a0 \uc624\uc2e0 \uc2e0\uc120\uc0dd\ub2d8\uc774 \ub0b4\uc77c \ubc16\uc5d0 \uc2dc\uac04\uc774 \uc5c6\uc73c\ub2c8 \ubb34\uc5b8\uac00\ub97c \ud558\uc790\uace0 \uc81c\uc548\ud558\uc600\uc2b5\ub2c8\ub2e4. \uadf8\ub798\uc11c \uadf8 \ub0a0 \ub2e4\ub140\uc624\uc2e0 \ubd84\ub4e4\ub85c\ubd80\ud130 \uc815\ubcf4\ub97c \uc5bb\uc5b4 \uc2dc\uac04\ub3c4 \ub9ce\uc774 \uac78\ub9ac\uc9c0 \uc54a\uace0 \ube44\uc6a9\ub3c4 \uc801\ub2f9\ud55c \ud30c\ub77c\uc138\uc77c\ub9c1 \ud504\ub85c\uadf8\ub7a8\uc744 \uadf8 \ubc24\uc5d0 \uc6b0\ub9ac\ub294 \uc2f8\uc778\uc744 \ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n

\ub2e4\uc74c \ub0a0 \uc624\uc804\ubd80\ud130 \ubd80\uc0b0\ud558\uac8c \uc900\ube44\ub97c \ud558\uace0 \ub9c8\uce68\ub0b4 \ubc30\ub97c \ud0d4\uc2b5\ub2c8\ub2e4. \u00a0\uc5f4 \ub450\uba85\uc774 \ud0c4 \ubc30\ub294 \uc0dd\uac01\ubcf4\ub2e4 \ubc14\ub2e4 \uae4a\uc740 \uacf3\uc73c\ub85c \uac00\uace0 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \uc6b0\ub9ac \uadf8\ub8f9\uc740 \uc77c\uacf1 \uba85\uc774\uc5c8\ub294\ub370 \ub0a8\uc790 \uc120\uc0dd\ub2d8\uc740 \uc800 \ud63c\uc790\uc600\uc2b5\ub2c8\ub2e4. \uc218\uc601\uc744 \ubabb\ud558\ub294 \uc800\ub294 \ubb3c\uc5d0 \uac81\uc744 \ub0c5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\ubbf8 \ube44\uc6a9\uc744 \uc9c0\ubd88\ud588\uc73c\ub2c8 \ubb34\ub97c \uc218\ub3c4 \uc5c6\uc2b5\ub2c8\ub2e4.\u00a0 \ud45c\uc815\uc774 \uad73\uc5b4\uc9c4 \ucc44 \ub4dc\ub514\uc5b4 \ubc14\ub2e4 \ud55c \uac00\uc6b4\ub370 \ub3c4\ucc29\ud558\uc600\uc2b5\ub2c8\ub2e4. \uc721\uc9c0\ub294 \uc800 \uba40\ub9ac \uae4c\ub9c8\ub4dd\ud569\ub2c8\ub2e4. \ub450 \uba85\uc529 \ud55c \uc870\uac00 \ub418\uc5b4 \ub099\ud558\uc0b0 \uace0\ub9ac\uc5d0 \ubab8\uc744\u00a0 \uc5f0\uacb0\ud569\ub2c8\ub2e4. \ubc30\uac00 \ucd9c\ubc1c\ud558\uba74\uc11c \ubc30\uc5d0 \uac10\uaca8\uc838 \uc788\ub358 \ub099\ud558\uc0b0 \uc904\uc774 \uc790\ub3d9\uc73c\ub85c \ud480\ub9bd\ub2c8\ub2e4. \ubc30\uac00 \uc18d\ub3c4\ub97c \ub0b4\uba74 \ub099\ud558\uc0b0\uc740 \ub450 \uc0ac\ub78c\uc744\u00a0 \uc2e3\uace0 \uc11c\uc11c\ud788 \ud558\ub298\ub85c \uc62c\ub77c \uac11\ub2c8\ub2e4. \uc77c \ucc9c \ud53c\ud2b8 \uc815\ub3c4\uc5d0 \uc774\ub974\uba74 \uc5bc\ub9c8\ub3d9\uc548 \uacf5\uc911\uc5d0 \uba38\ubb3c\ub7ec \uc788\uc2b5\ub2c8\ub2e4.\u00a0 \uac00\uc7a5 \uba4b\uc788\ub294 \uc21c\uac04\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.\u00a0 \ud558\ub298\uc5d0 \ub5a0 \uc788\ub294 \uc0ac\ub78c\ub4e4\uc744 \ud5a5\ud574 \uc190\uc744 \ud754\ub4e4\uc5b4 \uc90d\ub2c8\ub2e4. \ub9e4\uc6b0 \uc7ac\ubbf8\uc788\ub2e4\ub294 \ub4ef \uc544\ub798\ub97c \ubcf4\uace0 \ub2f5\ub840\ub97c \ud569\ub2c8\ub2e4.<\/p>\n

\ubc11\uc5d0\uc11c \u00a0\uc549\uc544 \ucc28\ub77c\ub9ac \ucc28\ub840\uac00 \uc624\uc9c0 \uc54a\uae30\ub97c \uae30\ub2e4\ub9ac\ub294 \uc800\ub294 \uc740\uadfc\ud788 \ubd88\uc548\ud569\ub2c8\ub2e4. \ub099\ud558\uc0b0 \ube44\ud589\uc744 \ub9c8\uce58\uace0 \ubc30\ub85c \ub0b4\ub9ac\ub294 \uc0ac\ub78c\ub4e4\uc5d0\uac8c \ub2e4 \uac19\uc774 \ud070 \ubc15\uc218\ub97c \ubcf4\ub0c5\ub2c8\ub2e4. \uadf8\ub4e4\uc740 \uadf8 \uc21c\uac04 \uc6b0\ub9ac \ubaa8\ub450\uc758 \uc601\uc6c5\uc774 \ub429\ub2c8\ub2e4. \u00a0\uba3c\uc800 \ub9e4 \ub9de\uc740 \uc790\uc758 \uc5ec\uc720\uac00 \ubd80\ub7fd\uc2b5\ub2c8\ub2e4. \uacfc\uc5f0 \ub098\ub3c4 \uc800\ub807\uac8c \ud560 \uc218 \uc788\uc744\uae4c? \ub048\uc740 \ud2bc\ud2bc\ud55c\uac00? \ubb34\uc0ac\ud788 \ub3cc\uc544\uc62c \uc218 \uc788\uc744\uae4c?\u00a0\ub450\ub824\uc6c0 \uac00\uc6b4\ub370 \ub4dc\ub514\uc5b4 \uc62c \uac83\uc774 \uc654\uc2b5\ub2c8\ub2e4. \u00a0\uc81c \ucc28\ub840\uc785\ub2c8\ub2e4. \ub9c8\uc74c\uc758 \uc900\ube44\ub97c \ub2e8\ub2e8\ud788 \ud569\ub2c8\ub2e4. \ub208\uc744 \uac10\uace0 \ub099\ud558\uc0b0\uc5d0 \ubab8\uc744 \ub9e1\uae41\ub2c8\ub2e4. \uc810\uc810 \ubab8\uc774 \ud558\ub298\ub85c \ub0a0\uc544\uc624\ub985\ub2c8\ub2e4. \ub4a4\ub85c \uc62c\ub77c\uac00\ub294 \uc911\uc774\ub77c \uc0dd\uac01\ubcf4\ub2e4\ub294 \ubb34\uc12d\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \ubc1c \uc544\ub798\ub97c \ub0b4\ub824\ub2e4 \ubcf4\ub2c8 \uc815\ub9d0 \uae4c\ub9c8\ub4dd\ud569\ub2c8\ub2e4. \ud604\uae30\uc99d\uc774 \ub0a9\ub2c8\ub2e4. \uac19\uc774 \ud0c0\uc2e0 \uc120\uc0dd\ub2d8\uc740 \uba54\ub9b4\ub79c\ub4dc\uc5d0\uc11c \uc624\uc168\ub294\ub370 \ub192\uc740 \uacf3\uc774 \uc2eb\ub2e4\uace0 \ud558\uc168\uc2b5\ub2c8\ub2e4. \u00a0\ub0af\ube5b\uc758 \ud770\uc0c9\uc774 \uc5ed\ub825\ud569\ub2c8\ub2e4. \ube68\ub9ac \ub0b4\ub824 \uac00\uace0 \uc2f6\ub2e4\uace0 \uc5ec\ub7ec \ubc88 \ub9d0\uc500\ud558\uc168\uc2b5\ub2c8\ub2e4. \uc800\ub294 \uadf8 \uc120\uc0dd\ub2d8\uc758 \uacf5\ud3ec\ub97c \uc5c6\uc560\ub4dc\ub9ac\ub824\uace0\u00a0 \ub9ce\uc740 \uc9c8\ubb38\ub4e4\uc744 \ud588\ub358 \uae30\uc5b5\uc774 \ub0a9\ub2c8\ub2e4. \uc624\ud788\ub824 \uadf8 \ubc14\ub78c\uc5d0 \uc800\ub294 \ubb34\uc11c\uc6b4 \uc904\ub3c4 \ubab0\ub790\uc2b5\ub2c8\ub2e4.<\/p>\n

\uadf8 \ub54c \ubb38\ub4dd\uc0dd\uac01\uc774 \ub0ac\uc2b5\ub2c8\ub2e4. \uc870\uae08 \uc804 \uc62c\ub77c\uc624\uae30 \uc804\uc5d0 \uac00\uc774\ub4dc\uac00 \uc8fc\uc758\uc0ac\ud56d\uc744 \uc77c\ub7ec\uc8fc\uc5c8\uc2b5\ub2c8\ub2e4. \u00a0\uc704\uc5d0 \uc62c\ub77c\uac00\uc11c \ub450\ub824\uc6b0\uba74 \uba40\ub9ac \uc788\ub294 \uc6c0\uc9c1\uc774\uc9c0 \uc54a\ub294 \uac83\uc744 \ubc14\ub77c\ubcf4\ub77c\uace0 \ud558\uc600\uc2b5\ub2c8\ub2e4. \u00a0\uc606 \uc120\uc0dd\ub2d8\uaed8 \ub9d0\uc500\uc744 \u00a0\ub4dc\ub9ac\uba70 \uc800\ub3c4 \uba40\ub9ac \ubc14\ub77c\ubcf4\uc558\uc2b5\ub2c8\ub2e4. \uc800 \uba40\ub9ac \uc544\uc8fc \uba40\ub9ac \uc0b0\ub4e4\uc774 \ub098\uc9c0\ub9c9\ud558\uac8c \ubcf4\uc785\ub2c8\ub2e4. \ud558\uc640\uc774 \uc12c\ub4e4\uc774 \ubcf4\uc774\uba74\uc11c \ube44\ub85c\uc18c \uc804\uccb4\uac00 \ubcf4\uc774\uae30 \uc2dc\uc791\ud588\uc2b5\ub2c8\ub2e4. \u00a0\uc138\uc0c1\uc740 \u00a0\uc878\uace0 \uc788\ub294 \ub4ef \uc544\uc8fc \ud3c9\uc628\ud55c \ubaa8\uc2b5\uc785\ub2c8\ub2e4. \ub3c4\uc2dc\ub294\u00a0 \uc870\uc6a9\ud558\uace0 \uc0ac\ub78c\ub4e4\uc740 \uc804\ud600 \ubcf4\uc774\uc9c0\ub3c4 \uc54a\uc2b5\ub2c8\ub2e4. \ud55c \ud3ed\uc758 \ud48d\uacbd\ud654 \uc18d\uc5d0 \uc81c\uac00 \uc549\uc544 \uc788\ub294 \ub4ef\ud558\uc600\uc2b5\ub2c8\ub2e4. \u00a0\ud587\ubcd5\uc740 \ub530\uc0ac\ub86d\uace0 \ubc14\ub78c\uc740 \uc5c6\uc2b5\ub2c8\ub2e4. \uc628 \uc9c0\uad6c\uc758 \ud3c9\uc628\ud568\uc774 \uc81c \ub9c8\uc74c\uc5d0 \ub118\ucce4\uc2b5\ub2c8\ub2e4. \uc81c\uac00 \uadf8\ub807\uac8c \ub192\uc740 \uacf3\uc5d0 \uc788\ub294 \uac83\ub3c4 \ub290\ub084 \uc218 \uc5c6\uc5c8\uc2b5\ub2c8\ub2e4. \uc624\ud788\ub824 \ub0ae\uc740 \uacf3\uc5d0 \uc788\ub294 \uac83 \uac19\uc558\uc2b5\ub2c8\ub2e4.\u00a0 \ubaa8\ub4e0 \uac83\uc774 \uadf8\uc800 \uc190\uc73c\ub85c \ub2ff\uc744 \ub4ef\ud55c \uac70\ub9ac\uc5d0 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \u00a0\uba40\ub9ac \ubc14\ub77c\ubcf4\ub2c8 \uc804\uccb4\uac00 \ubcf4\uc774\uace0 \ub9c8\uc74c\uc758 \ub3d9\uc694\uac00 \uc0ac\ub77c\uc9c0\uae30 \uc2dc\uc791\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n

\ub0b4\uc77c\uc744 \uc54c \uc218 \uc5c6\ub294 \uc774 \uc138\uc0c1\uc758 \uc0b6\uc740 \ubd88\uc548\uacfc \uc2a4\ud2b8\ub808\uc2a4\uc758 \uc5f0\uc18d\uc785\ub2c8\ub2e4. \uc5f4\uc2ec\ud788 \uc0b0\ub2e4\uace0 \ubb38\uc81c\uac00 \ud574\uacb0\ub418\ub294 \uac83\ub3c4 \uc544\ub2d9\ub2c8\ub2e4. \uc544\ubb34 \uac83\ub3c4 \ubcf4\uc7a5\ub418\ub294 \uac83\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \ubd88\uc548\ud55c \ub9c8\uc74c\uc744 \uc7a1\uc544 \uc904 \uc6c0\uc9c1\uc774\uc9c0 \uc54a\ub294 \ud2bc\ud2bc\ud55c \uae30\ub465\uc740 \uc5b4\ub514\uc5d0\ub3c4 \uc5c6\uc2b5\ub2c8\ub2e4. \ubaa8\ub4e0 \uac83\uc774 \ud754\ub4e4\ub9bd\ub2c8\ub2e4. \uc9c0\uad6c \uacf3\uacf3\uc5d0\uc11c \ud654\uc0b0\uc774 \ud3ed\ubc1c\ud558\uace0 \uc9c0\uc9c4\uc740 \uadf8\uce58\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.\u00a0 \ub098\ub77c\ub9c8\ub2e4 \uc77c\uc790\ub9ac\ub294 \uc904\uc5b4\ub4e4\uace0 \uc8fc\uac00\ub294 \ub9e4\uc77c \uc694\ub3d9\uc744 \uce69\ub2c8\ub2e4. \uc138\uc0c1\uc744 \uc790\uc138\ud788 \ubc14\ub77c\ubcfc\uc218\ub85d \ub9c8\uc74c\uc758 \ub450\ub824\uc6c0\uc740 \uc624\ud788\ub824 \uc99d\ud3ed\ub429\ub2c8\ub2e4.\u00a0 \uadf8\ub7ec\ub098 \ub208\uc744 \ub4e4\uc5b4 \uba40\ub9ac \ubc14\ub77c\ubcf4\uba74 \uac70\uae30\uc5d0 \uc778\uc0dd\uc758 \ud070 \uadf8\ub9bc\uc774 \ubcf4\uc785\ub2c8\ub2e4.\u00a0 \uc6c0\uc9c1\uc774\uc9c0 \uc54a\ub294 \u00a0\uc601\uc6d0\ud55c \ub3c4\uc131\uc774 \uc788\uc2b5\ub2c8\ub2e4.\u00a0 \uc131\uacbd\uc5d0\uc11c \ub9ce\uc740 \ubbff\uc74c\uc758 \uc120\ubc30\ub4e4\uc774 \ubc14\ub77c\ubcf4\uc558\ub358 \uacf3\uc785\ub2c8\ub2e4. \uadf8\ub4e4\uc740 \uc57d\uc18d\uc744 \ubc1b\uc9c0 \ubabb\ud558\uc600\ub2e4\uace0 \ud558\uc600\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uba40\ub9ac\uc11c \ubcf4\uace0 \ud658\uc601\ud558\uc600\uc73c\uba70 \ub610\ud55c \ub545\uc5d0\uc11c\ub294 \ub098\uadf8\ub124\uc784\uc744 \uc99d\uac70\ud558\uc600\uc2b5\ub2c8\ub2e4. \uadf8\ub4e4\uc774 \ubc14\ub77c\ubcf4\uc558\ub358 \ubcf8\ud5a5\uc740 \uc790\uc2e0\ub4e4\uc774 \ud0dc\uc5b4\ub09c\u00a0 \uace0\ud5a5\uc774 \uc544\ub2c8\uc5c8\uc2b5\ub2c8\ub2e4. \ud558\ub298\uc5d0 \uc788\ub294 \ub354\u00a0 \ub098\uc740 \ubcf8\ud5a5\uc774\uc5c8\uc2b5\ub2c8\ub2e4. \uadf8 \uacf3\uc740 \uc601\uc6d0\ud55c \ucc9c\uad6d\uc785\ub2c8\ub2e4. \ud754\ub4e4\ub9ac\ub294 \uac83\ub4e4\uc744 \ub118\uc5b4\uc11c \uba40\ub9ac \ubc14\ub77c\ubcf4\ub294 \uac83\uc740 \uc778\uc0dd\uc758 \ub450\ub824\uc6c0\uc744 \uadf9\ubcf5\ud558\ub294 \uae38\uc785\ub2c8\ub2e4. \ud754\ub4e4\ub9ac\uc9c0\u00a0 \uc54a\ub294 \uac83\uc744 \ubc14\ub77c\ubcf4\ub294 \uac83\uc774 \uc0b6\uc758 \ud3c9\uc628\uc744 \ud68c\ubcf5\ud558\ub294 \ubc29\ubc95\uc785\ub2c8\ub2e4. \u00a0\uc601\uc6d0\ud55c \uacf3\uc744 \ubc14\ub77c\ubcf4\ub294 \uac83\uc774 \uc778\uc0dd\uc758 \uc9c0\ud61c\uc785\ub2c8\ub2e4.<\/p>\n

\ud574\ubcc0\uc73c\ub85c \ub4e4\uc5b4\uc624\ub294 \ubc30\uc5d0\uc11c \uc6b0\ub9ac \ubaa8\ub450\ub294 \uac1c\uc120\uc7a5\uad70\ub4e4\uc774\uc5c8\uc2b5\ub2c8\ub2e4.\u00a0 \ub450\ub824\uc6e0\ub358 \ud754\uc801\ub4e4\uc740 \uae68\ub057\uc774 \uc0ac\ub77c\uc9c0\uace0 \uc800\ub9c8\ub2e4\uc758 \ubb34\uc6a9\ub2f4\uc774 \uc774\uc5b4\uc84c\uc2b5\ub2c8\ub2e4.\u00a0 \ud754\ub4e4\ub9ac\ub294 \ubc30\uc5d0\uc11c \uc721\uc9c0\uc5d0 \ubc1c\uc744 \ub0b4\ub51b\ub294 \uc21c\uac04\u00a0 \uc721\uc911\ud55c \ubb34\uac8c\uac10\uc774\u00a0 \uc628 \ubab8\uc73c\ub85c \uc804\ub2ec\ub418\uc5b4 \uc654\uc2b5\ub2c8\ub2e4.\u00a0 \uadf8\ub7ec\ub098 \uc774 \ub610\ud55c \ud754\ub4e4\ub9ac\uace0 \uc788\uc74c\uc744 \uc54c\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n

\uba3c \ubc14\ub2e4\ub97c \ub3cc\uc544\ubcf4\ub2c8 \ub354\uc6b1 \uc120\uba85\ud55c \ud558\uc640\uc774\uc758 \uc218\ud3c9\uc120\uc774 \ud3bc\uccd0\uc838 \uc788\uc5c8\uc2b5\ub2c8\ub2e4.\u00a0 \ub05d\uc5c6\ub294 \uc218\ud3c9\uc120\uc744 \ub530\ub77c \uc601\uc6d0\uc744 \ud5a5\ud55c\u00a0 \uc800\uc758 \uac00\uc2b4\ub3c4 \u00a0\uc810\uc810 \uc5f4\ub9ac\uace0 \uc788\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n

\u201c\uc800\ud76c\uac00 \uc774\uc81c\ub294 \ub354 \ub098\uc740 \ubcf8\ud5a5\uc744 \uc0ac\ubaa8\ud558\ub2c8 \uace7 \ud558\ub298\uc5d0 \uc788\ub294 \uac83\uc774\ub77c \uadf8\ub7ec\ubbc0\ub85c \ud558\ub098\ub2d8\uc774 \uc800\ud76c \ud558\ub098\ub2d8\uc774\ub77c \uc77c\uceec\uc74c \ubc1b\uc73c\uc2ec\uc744 <\/em>\ubd80\ub044\ub7ec\uc6cc<\/em> \uc544\ub2c8\ud558\uc2dc\uace0 \uc800\ud76c\ub97c \uc704\ud558\uc5ec \ud55c \uc131\uc744 \uc608\ube44\ud558\uc168\ub290\ub2c8\ub77c\u201d (\ud788\ube0c\ub9ac\uc11c 11\uc7a516\uc808)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

by \ud64d\ud0dc\uba85 CPA   \ub4e3\uae30\ub9cc \ud558\uc5ec\ub3c4 \ubab8\uc774 \uc6c0\ucd94\ub824\ub4dc\ub294\u00a0 \ucc2c\ubc14\ub78c \uc18c\ub9ac\uc5d0 \ubc1c\uac78\uc74c\uc774 \ub3d9\ub3d9\uac70\ub824\uc9d1\ub2c8\ub2e4. \ud558\ub298\uc744 \uc62c\ub824\ub2e4 \ubcf4\ub2c8 \ub098\ubb47\uc78e\uc740 \ubaa8\ub450 \ub5a8\uc5b4\uc9c0\uace0 \uadf8 \ub3d9\uc548 \ubb34\uc131\ud55c\u00a0 \uc78e\ub4e4\ub85c \uac10\ucd94\uc5b4\uc84c\ub358 \uc0c8\ub4e4\uc758 \uc9d1\ub9cc \u00a0\ub369\uadf8\ub807\uac8c \ucd94\uc704\uc5d0 \ub5a8\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc544\uc9c1\ub3c4 \uc0c8\ub4e4\uc774 \uc0b4\uace0 \uc788\uc744\uae4c? \u00a0\uc5c9\uc131\ud55c \uac00\uc9c0\ub4e4\ub9cc \ud68c\ucd08\ub9ac\ucc98\ub7fc \ub0a8\uc740 \ube48 \ub098\ubb34\ub4e4\uc758 \uaca8\uc6b8\uc774 \uc2dc\uc791\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc81c \ucef4\ud4e8\ud130\uc758 \ubc14\ud0d5\ud654\uba74\uc740\u00a0 \uc544\uc9c1\ub3c4 \uc5ec\ub984\uc785\ub2c8\ub2e4. \uc9c0\ub09c \uc5ec\ub984\uc758 \uc2dc\uc6d0\ud55c \uc790\ub791\uc785\ub2c8\ub2e4. \u00a0\ubc14\uae65\uc758 \ucc2c \ubc14\ub78c\uc740 \uc78a\uc740… <\/p>\n

<\/div>\n

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