\ubbf8\uad6d \ubc95\uc778 \uc720\ud615 \ube44\uad50 \uac00\uc774\ub4dc<\/title>\n<style>\n \/* * \uc774 \uc2a4\ud0c0\uc77c \ucf54\ub4dc\ub294 \uc6cc\ub4dc\ud504\ub808\uc2a4 \ud398\uc774\uc9c0\uc5d0 \ubc14\ub85c \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ud3ec\ud568\ub418\uc5c8\uc2b5\ub2c8\ub2e4.\n * \ud14c\ub9c8\uc758 \uae30\ubcf8 \uc2a4\ud0c0\uc77c\uc5d0 \ub530\ub77c \uc57d\uac04\uc758 \uc870\uc815\uc774 \ud544\uc694\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\n *\/\n @import url('https:\/\/fonts.googleapis.com\/css2?family=Noto+Sans+KR:wght@400;500;700&display=swap');\n\n body {\n font-family: 'Noto Sans KR', sans-serif;\n background-color: #f8f9fa;\n color: #333;\n }\n\n .entity-container {\n max-width: 1200px;\n margin: 50px auto;\n padding: 20px;\n }\n\n .section-header {\n text-align: center;\n margin-bottom: 50px;\n padding-bottom: 20px;\n border-bottom: 2px solid #e0e0e0;\n }\n\n .section-header h2 {\n font-size: 2.5rem;\n font-weight: 700;\n color: #1a3a64;\n margin: 0;\n }\n\n .entity-grid {\n display: grid;\n grid-template-columns: repeat(auto-fit, minmax(300px, 1fr));\n gap: 30px;\n margin-bottom: 70px; \/* Space between sections *\/\n }\n\n .entity-card {\n background-color: #ffffff;\n border-radius: 8px;\n box-shadow: 0 8px 25px rgba(0, 0, 0, 0.08);\n display: flex;\n flex-direction: column;\n transition: transform 0.3s ease, box-shadow 0.3s ease;\n }\n\n .entity-card:hover {\n transform: translateY(-8px);\n box-shadow: 0 12px 30px rgba(0, 0, 0, 0.12);\n }\n \n .entity-card-header {\n padding: 25px;\n border-bottom: 1px solid #f0f0f0;\n }\n\n .entity-card-header h3 {\n margin: 0;\n font-size: 1.4rem;\n font-weight: 700;\n color: #1a3a64;\n }\n\n .entity-card-content {\n padding: 25px;\n flex-grow: 1;\n }\n\n .entity-card-content p {\n margin: 0;\n font-size: 1rem;\n line-height: 1.7;\n color: #444;\n }\n\n<\/style>\n<\/head>\n<body>\n\n<div class=\"entity-container\">\n\n <div class=\"section-header\">\n <h2>\ubbf8\uad6d \ubc95\uc778 \ud615\ud0dc<\/h2>\n <\/div>\n <div class=\"entity-grid\">\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>\ub3c5\ub9bd \ubc95\uc778 (Subsidiary, Domestic Corp.)<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ud55c\uad6d\uc758 \ubcf8\uc0ac\uc640\ub294 \ub3c5\ub9bd\ub418\uc5b4 \ubbf8\uad6d\ud604\uc9c0\uc758 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\ub294 \ud615\ud0dc. \ubc95\uc778\uc740 \ub3c5\ub9bd\uc801\uc778 \ubc95\ub960\uc5d0\uc11c \ud22c\uc790\uc5d0 \ub530\ub978 \uc790\ubcf8 \uc9c0\ubd84\uc744 \uac16\uace0 \uc788\uc73c\uba70 \uc2e4\uc9c8\uc801 \uacbd\uc601\uad8c\uc774 \ud55c\uad6d \ubcf8\uc0ac\ub294 \ubbf8\uad6d\ubc95\uc778\uc758 \uc218\uc775\uc744 \ubc30\ub2f9\uae08\uc73c\ub85c \uac00\uc838\uac08 \uc218 \uc788\uc73c\uba70, \ubbf8\uad6d \ubc95\uc778\uc740 \ub3c5\ub9bd\ubc95\uc778\uc73c\ub85c \ubbf8\uad6d\ubc95\uc778\uc758 \uc190\uc2e4\uc5d0 \ub300\ud574 \ud55c\uad6d\uae30\uc5c5\uc740 \ubc95\uc801 \ucc45\uc784\uc774 \uc5c6\uc74c. \ud22c\uc790\uae08 \ud55c\ub3c4\uc5d0\uc11c\ub9cc \ucc45\uc784.<\/p>\n <\/div>\n <\/div>\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>\ud574\uc678 \uc9c0\uc810 (Branch, Foreign Corp.)<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ud55c\uad6d\uc758 \ubcf8\uc0ac\uac00 \ubbf8\uad6d \ud604\uc9c0\uc5d0 \uc9c0\uc810\uc744 \uc124\ub9bd\ud558\ub294 \ud615\ud0dc\uc784. \uc9c0\uc810\uc740 \ubcf8\uc0ac\uc5d0 \uc885\uc18d\ub418\uc5b4 \uc788\uc5b4 \uc9c0\uc810\uc758 \ubbf8\uad6d \ub0b4 \ubc95\uc801 \ucc45\uc784\uacfc \uc190\uc2e4\uc5d0 \ub300\ud574\uc11c\ub3c4 \ud55c\uad6d\uc758 \ubcf8\uc0ac\uac00 \ubb34\ud55c\ucc45\uc784\uc774 \uc788\uc74c. \ud55c\uad6d\uc758 \ubcf8\uc0ac\uac00 \uadf8\ub300\ub85c \ubbf8\uad6d\uc5d0 \ub4e4\uc5b4\uc640\uc11c \ubbf8\uad6d\uc5d0\uc11c\ub294 \uc678\uad6d\ud68c\uc0ac\uc758 \uc785\uc7a5\uc5d0\uc11c \uc0ac\uc5c5\uc744 \ud558\ub294 \ud615\ud0dc\ub85c \uc77c\uc815\uaddc\ubaa8 \uc774\uc0c1\uc758 \ubcf8\uc0ac \uc874\uc7ac\uac00 \ud544\uc694.<\/p>\n <\/div>\n <\/div>\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>\uc5f0\ub77d \uc0ac\ubb34\uc18c (Liaison Office)<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\uc815\ubd80\uae30\uad00\uc5d0 \ub4f1\ub85d\ud558\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc5d0, \uc601\uc5c5\ud65c\ub3d9\uc740 \uc548\ub418\uace0 \ub2e8\uc21c\ud788 \ubcf8\uc0ac\uc640\uc758 \uc5f0\ub77d\uc5c5\ubb34\ub9cc \ud544\uc694\ud560 \ub54c, \uad11\uace0\uc120\uc804, \uc2dc\uc7a5\uc870\uc0ac \ub4f1\uc758 \uc815\ubcf4\uc218\uc9d1\ub9cc \uac00\ub2a5.<\/p>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"section-header\">\n <h2>\ubbf8\uad6d \ubc95\uc778\uc758 \uc138\ubc95\uc0c1 \uad6c\ubd84<\/h2>\n <\/div>\n <div class=\"entity-grid\">\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>C-Corporation<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ud754\ud788 \ub9d0\ud558\ub294 \uc8fc\uc2dd\ud68c\uc0ac\uc784. \uc678\uad6d\uc778\uc774\ub098 \uc678\uad6d\uae30\uc5c5(\ub2e8\uccb4)\uac00 \uc8fc\uc8fc\uac00 \ub420 \uc218 \uc788\uc74c. \uc8fc\uc8fc\uc758 \ucc45\uc784\uc740 \uc720\ud55c\ud558\uc5ec \ud22c\uc790\ud55c \ud68c\uc0ac\uc758 \ucc44\ubb34\ub97c \uc8fc\uc8fc\uac00 \uac1a\uc9c0 \uc54a\uc74c. \uc8fc\uc2dd \ubc1c\ud589 \ubc0f \uc740\ud589 \ub300\ucd9c\uc774 \uac00\ub2a5\ud568. \uc774\uc911\uacfc\uc138(Double Taxation)\uc758 \ub2e8\uc810\uc774 \uc788\uc74c. \ubc30\ub2f9(Dividend)\ub294 \uc138\uae08\uc744 \ub0b4\uace0 \ub0a8\uc740 \uc21c\uc218\uc775\uc5d0\uc11c \ubc30\ubd84\ub41c \uae08\uc561\uc778\ub370\ub3c4, \ubc30\ub2f9\uc744 \ubc1b\uc740 \uac1c\uc778\uc740 \ub610 \uc18c\ub4dd\uc73c\ub85c \uc778\uc2dd\ud558\uc5ec \uc138\uae08\uc744 \ub0b4\uc57c\ud568. \ubc30\ub2f9\uae08\uc73c\ub85c \ubc95\uc778\uc758 \uc774\uc775\uc774 \ub098\uba74 \ud574\ub2f9 \ubc30\ub2f9\uae08\uc744 \ubd84\ubc30\ud574\uc57c \ud568. \uadf8\ub807\uc9c0 \uc54a\uc73c\uba74 Accumulated Earnings Tax\uac00 \ubd80\uac00\ub428.<\/p>\n <\/div>\n <\/div>\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>S-Corporation<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ubbf8\uad6d \ub0b4\uad6d\uc778(\uc2dc\ubbfc\uad8c\uc790, \uc601\uc8fc\uad8c\uc790)\ub4e4\uc774 \uc911\uc18c\uae30\uc5c5 \uc6b4\uc601\uc2dc \ud65c\uc6a9\ud558\ub294 \ud615\ud0dc. \ud68c\uc0ac\uc758 \ubaa8\ub4e0 \uc774\uc775\uacfc \uc190\uc2e4\uc774 \uc8fc\uc8fc\uc5d0\uac8c \ubd84\ubc30\ub418\uae30 \ub54c\ubb38\uc5d0 \uac1c\uc778 \uc8fc\uc8fc\ub97c \uae30\uc900\uc73c\ub85c \uc138\uae08\uc744 \ub0b4\uac8c \ub428.<\/p>\n <\/div>\n <\/div>\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>\ud30c\ud2b8\ub108\uc27d (Partnership)<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ud55c\uad6d\uc758 \ub3d9\uc5c5\uacfc \uc720\uc0ac. \uc885\ub958\uc5d0 \ub530\ub77c GP(General partnership), LP(Limited Partnership), LLP(Limited Liability Partnership)\uc73c\ub85c \uad6c\ubd84\ub41c\ub2e4. \uac1c\uc778\ud68c\uc0ac\uc640 \uadfc\ubcf8\uc801\uc778 \ud615\ud0dc\ub294 \uac19\uc73c\ub098 \ub300\ud45c\uac00 \ub450 \uba85 \uc774\uc0c1\uc774\ub77c\ub294 \uc810\uc5d0\uc11c \ucc28\uc774\uac00 \uc788\ub2e4. \uc774\uc911\uacfc\uc138\uac00 \ubd80\uacfc\ub41c\ub2e4.<\/p>\n <\/div>\n <\/div>\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac (Limited Liability Company, LLC)<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ud22c\uc790\uc790\ub4e4\uc774 \ubcf8\uc778\uc758 \ud22c\uc790\ud55c\ub3c4\uc561 \ub0b4\uc5d0\uc11c \ubc95\uc801 \ucc45\uc784\uc744 \uc9c0\ub294 \ud615\ud0dc\ub85c \uc8fc\uc2dd\ud68c\uc0ac\uc640 \uc720\uc0ac. \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc8fc\uc8fc(Shareholder)\uc640 \uac19\uc740 \uac1c\ub150\uc774 LLC\uc5d0\uc11c\ub294 \ud22c\uc790\uc790(Member)\uc774\ub2e4. LLC\uc758 \uba64\ubc84\ub294 1\uc778\uc77c \uc218\ub3c4 \uc788\uace0 \ub2e4\uc218\uc77c \uc218\ub3c4 \uc788\uc74c.<\/p>\n <\/div>\n <\/div>\n <\/div>\n\n<\/div>\n\n<\/body>\n<\/html>\n","protected":false},"excerpt":{"rendered":"<p>\ubbf8\uad6d \ubc95\uc778 \uc720\ud615 \ube44\uad50 \uac00\uc774\ub4dc \ubbf8\uad6d \ubc95\uc778 \ud615\ud0dc \ub3c5\ub9bd \ubc95\uc778 (Subsidiary, Domestic Corp.) \ud55c\uad6d\uc758 \ubcf8\uc0ac\uc640\ub294 \ub3c5\ub9bd\ub418\uc5b4 \ubbf8\uad6d\ud604\uc9c0\uc758 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\ub294 \ud615\ud0dc. \ubc95\uc778\uc740 \ub3c5\ub9bd\uc801\uc778 \ubc95\ub960\uc5d0\uc11c \ud22c\uc790\uc5d0 \ub530\ub978 \uc790\ubcf8 \uc9c0\ubd84\uc744 \uac16\uace0 \uc788\uc73c\uba70 \uc2e4\uc9c8\uc801 \uacbd\uc601\uad8c\uc774 \ud55c\uad6d \ubcf8\uc0ac\ub294 \ubbf8\uad6d\ubc95\uc778\uc758 \uc218\uc775\uc744 \ubc30\ub2f9\uae08\uc73c\ub85c \uac00\uc838\uac08 \uc218 \uc788\uc73c\uba70, \ubbf8\uad6d \ubc95\uc778\uc740 \ub3c5\ub9bd\ubc95\uc778\uc73c\ub85c \ubbf8\uad6d\ubc95\uc778\uc758 \uc190\uc2e4\uc5d0 \ub300\ud574 \ud55c\uad6d\uae30\uc5c5\uc740 \ubc95\uc801 \ucc45\uc784\uc774 \uc5c6\uc74c. \ud22c\uc790\uae08 \ud55c\ub3c4\uc5d0\uc11c\ub9cc \ucc45\uc784. \ud574\uc678 \uc9c0\uc810 (Branch,…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-221","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/posts\/221","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/comments?post=221"}],"version-history":[{"count":1,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/posts\/221\/revisions"}],"predecessor-version":[{"id":222,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/posts\/221\/revisions\/222"}],"wp:attachment":[{"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/media?parent=221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/categories?post=221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/tags?post=221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

{"id":221,"date":"2025-07-26T23:25:03","date_gmt":"2025-07-26T23:25:03","guid":{"rendered":"https:\/\/yscpasllp.com\/?p=221"},"modified":"2025-07-27T00:34:30","modified_gmt":"2025-07-27T00:34:30","slug":"us-entity-types","status":"publish","type":"post","link":"https:\/\/yscpasllp.com\/index.php\/2025\/07\/26\/us-entity-types\/","title":{"rendered":"\ubbf8\uad6d \ubc95\uc778\uc758 \ud615\ud0dc"},"content":{"rendered":"\n\n\n\n\n\n\ubbf8\uad6d \ubc95\uc778 \uc720\ud615 \ube44\uad50 \uac00\uc774\ub4dc<\/title>\n<style>\n \/* * \uc774 \uc2a4\ud0c0\uc77c \ucf54\ub4dc\ub294 \uc6cc\ub4dc\ud504\ub808\uc2a4 \ud398\uc774\uc9c0\uc5d0 \ubc14\ub85c \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ud3ec\ud568\ub418\uc5c8\uc2b5\ub2c8\ub2e4.\n * \ud14c\ub9c8\uc758 \uae30\ubcf8 \uc2a4\ud0c0\uc77c\uc5d0 \ub530\ub77c \uc57d\uac04\uc758 \uc870\uc815\uc774 \ud544\uc694\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\n *\/\n @import url('https:\/\/fonts.googleapis.com\/css2?family=Noto+Sans+KR:wght@400;500;700&display=swap');\n\n body {\n font-family: 'Noto Sans KR', sans-serif;\n background-color: #f8f9fa;\n color: #333;\n }\n\n .entity-container {\n max-width: 1200px;\n margin: 50px auto;\n padding: 20px;\n }\n\n .section-header {\n text-align: center;\n margin-bottom: 50px;\n padding-bottom: 20px;\n border-bottom: 2px solid #e0e0e0;\n }\n\n .section-header h2 {\n font-size: 2.5rem;\n font-weight: 700;\n color: #1a3a64;\n margin: 0;\n }\n\n .entity-grid {\n display: grid;\n grid-template-columns: repeat(auto-fit, minmax(300px, 1fr));\n gap: 30px;\n margin-bottom: 70px; \/* Space between sections *\/\n }\n\n .entity-card {\n background-color: #ffffff;\n border-radius: 8px;\n box-shadow: 0 8px 25px rgba(0, 0, 0, 0.08);\n display: flex;\n flex-direction: column;\n transition: transform 0.3s ease, box-shadow 0.3s ease;\n }\n\n .entity-card:hover {\n transform: translateY(-8px);\n box-shadow: 0 12px 30px rgba(0, 0, 0, 0.12);\n }\n \n .entity-card-header {\n padding: 25px;\n border-bottom: 1px solid #f0f0f0;\n }\n\n .entity-card-header h3 {\n margin: 0;\n font-size: 1.4rem;\n font-weight: 700;\n color: #1a3a64;\n }\n\n .entity-card-content {\n padding: 25px;\n flex-grow: 1;\n }\n\n .entity-card-content p {\n margin: 0;\n font-size: 1rem;\n line-height: 1.7;\n color: #444;\n }\n\n<\/style>\n<\/head>\n<body>\n\n<div class=\"entity-container\">\n\n <div class=\"section-header\">\n <h2>\ubbf8\uad6d \ubc95\uc778 \ud615\ud0dc<\/h2>\n <\/div>\n <div class=\"entity-grid\">\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>\ub3c5\ub9bd \ubc95\uc778 (Subsidiary, Domestic Corp.)<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ud55c\uad6d\uc758 \ubcf8\uc0ac\uc640\ub294 \ub3c5\ub9bd\ub418\uc5b4 \ubbf8\uad6d\ud604\uc9c0\uc758 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\ub294 \ud615\ud0dc. \ubc95\uc778\uc740 \ub3c5\ub9bd\uc801\uc778 \ubc95\ub960\uc5d0\uc11c \ud22c\uc790\uc5d0 \ub530\ub978 \uc790\ubcf8 \uc9c0\ubd84\uc744 \uac16\uace0 \uc788\uc73c\uba70 \uc2e4\uc9c8\uc801 \uacbd\uc601\uad8c\uc774 \ud55c\uad6d \ubcf8\uc0ac\ub294 \ubbf8\uad6d\ubc95\uc778\uc758 \uc218\uc775\uc744 \ubc30\ub2f9\uae08\uc73c\ub85c \uac00\uc838\uac08 \uc218 \uc788\uc73c\uba70, \ubbf8\uad6d \ubc95\uc778\uc740 \ub3c5\ub9bd\ubc95\uc778\uc73c\ub85c \ubbf8\uad6d\ubc95\uc778\uc758 \uc190\uc2e4\uc5d0 \ub300\ud574 \ud55c\uad6d\uae30\uc5c5\uc740 \ubc95\uc801 \ucc45\uc784\uc774 \uc5c6\uc74c. \ud22c\uc790\uae08 \ud55c\ub3c4\uc5d0\uc11c\ub9cc \ucc45\uc784.<\/p>\n <\/div>\n <\/div>\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>\ud574\uc678 \uc9c0\uc810 (Branch, Foreign Corp.)<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ud55c\uad6d\uc758 \ubcf8\uc0ac\uac00 \ubbf8\uad6d \ud604\uc9c0\uc5d0 \uc9c0\uc810\uc744 \uc124\ub9bd\ud558\ub294 \ud615\ud0dc\uc784. \uc9c0\uc810\uc740 \ubcf8\uc0ac\uc5d0 \uc885\uc18d\ub418\uc5b4 \uc788\uc5b4 \uc9c0\uc810\uc758 \ubbf8\uad6d \ub0b4 \ubc95\uc801 \ucc45\uc784\uacfc \uc190\uc2e4\uc5d0 \ub300\ud574\uc11c\ub3c4 \ud55c\uad6d\uc758 \ubcf8\uc0ac\uac00 \ubb34\ud55c\ucc45\uc784\uc774 \uc788\uc74c. \ud55c\uad6d\uc758 \ubcf8\uc0ac\uac00 \uadf8\ub300\ub85c \ubbf8\uad6d\uc5d0 \ub4e4\uc5b4\uc640\uc11c \ubbf8\uad6d\uc5d0\uc11c\ub294 \uc678\uad6d\ud68c\uc0ac\uc758 \uc785\uc7a5\uc5d0\uc11c \uc0ac\uc5c5\uc744 \ud558\ub294 \ud615\ud0dc\ub85c \uc77c\uc815\uaddc\ubaa8 \uc774\uc0c1\uc758 \ubcf8\uc0ac \uc874\uc7ac\uac00 \ud544\uc694.<\/p>\n <\/div>\n <\/div>\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>\uc5f0\ub77d \uc0ac\ubb34\uc18c (Liaison Office)<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\uc815\ubd80\uae30\uad00\uc5d0 \ub4f1\ub85d\ud558\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc5d0, \uc601\uc5c5\ud65c\ub3d9\uc740 \uc548\ub418\uace0 \ub2e8\uc21c\ud788 \ubcf8\uc0ac\uc640\uc758 \uc5f0\ub77d\uc5c5\ubb34\ub9cc \ud544\uc694\ud560 \ub54c, \uad11\uace0\uc120\uc804, \uc2dc\uc7a5\uc870\uc0ac \ub4f1\uc758 \uc815\ubcf4\uc218\uc9d1\ub9cc \uac00\ub2a5.<\/p>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"section-header\">\n <h2>\ubbf8\uad6d \ubc95\uc778\uc758 \uc138\ubc95\uc0c1 \uad6c\ubd84<\/h2>\n <\/div>\n <div class=\"entity-grid\">\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>C-Corporation<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ud754\ud788 \ub9d0\ud558\ub294 \uc8fc\uc2dd\ud68c\uc0ac\uc784. \uc678\uad6d\uc778\uc774\ub098 \uc678\uad6d\uae30\uc5c5(\ub2e8\uccb4)\uac00 \uc8fc\uc8fc\uac00 \ub420 \uc218 \uc788\uc74c. \uc8fc\uc8fc\uc758 \ucc45\uc784\uc740 \uc720\ud55c\ud558\uc5ec \ud22c\uc790\ud55c \ud68c\uc0ac\uc758 \ucc44\ubb34\ub97c \uc8fc\uc8fc\uac00 \uac1a\uc9c0 \uc54a\uc74c. \uc8fc\uc2dd \ubc1c\ud589 \ubc0f \uc740\ud589 \ub300\ucd9c\uc774 \uac00\ub2a5\ud568. \uc774\uc911\uacfc\uc138(Double Taxation)\uc758 \ub2e8\uc810\uc774 \uc788\uc74c. \ubc30\ub2f9(Dividend)\ub294 \uc138\uae08\uc744 \ub0b4\uace0 \ub0a8\uc740 \uc21c\uc218\uc775\uc5d0\uc11c \ubc30\ubd84\ub41c \uae08\uc561\uc778\ub370\ub3c4, \ubc30\ub2f9\uc744 \ubc1b\uc740 \uac1c\uc778\uc740 \ub610 \uc18c\ub4dd\uc73c\ub85c \uc778\uc2dd\ud558\uc5ec \uc138\uae08\uc744 \ub0b4\uc57c\ud568. \ubc30\ub2f9\uae08\uc73c\ub85c \ubc95\uc778\uc758 \uc774\uc775\uc774 \ub098\uba74 \ud574\ub2f9 \ubc30\ub2f9\uae08\uc744 \ubd84\ubc30\ud574\uc57c \ud568. \uadf8\ub807\uc9c0 \uc54a\uc73c\uba74 Accumulated Earnings Tax\uac00 \ubd80\uac00\ub428.<\/p>\n <\/div>\n <\/div>\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>S-Corporation<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ubbf8\uad6d \ub0b4\uad6d\uc778(\uc2dc\ubbfc\uad8c\uc790, \uc601\uc8fc\uad8c\uc790)\ub4e4\uc774 \uc911\uc18c\uae30\uc5c5 \uc6b4\uc601\uc2dc \ud65c\uc6a9\ud558\ub294 \ud615\ud0dc. \ud68c\uc0ac\uc758 \ubaa8\ub4e0 \uc774\uc775\uacfc \uc190\uc2e4\uc774 \uc8fc\uc8fc\uc5d0\uac8c \ubd84\ubc30\ub418\uae30 \ub54c\ubb38\uc5d0 \uac1c\uc778 \uc8fc\uc8fc\ub97c \uae30\uc900\uc73c\ub85c \uc138\uae08\uc744 \ub0b4\uac8c \ub428.<\/p>\n <\/div>\n <\/div>\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>\ud30c\ud2b8\ub108\uc27d (Partnership)<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ud55c\uad6d\uc758 \ub3d9\uc5c5\uacfc \uc720\uc0ac. \uc885\ub958\uc5d0 \ub530\ub77c GP(General partnership), LP(Limited Partnership), LLP(Limited Liability Partnership)\uc73c\ub85c \uad6c\ubd84\ub41c\ub2e4. \uac1c\uc778\ud68c\uc0ac\uc640 \uadfc\ubcf8\uc801\uc778 \ud615\ud0dc\ub294 \uac19\uc73c\ub098 \ub300\ud45c\uac00 \ub450 \uba85 \uc774\uc0c1\uc774\ub77c\ub294 \uc810\uc5d0\uc11c \ucc28\uc774\uac00 \uc788\ub2e4. \uc774\uc911\uacfc\uc138\uac00 \ubd80\uacfc\ub41c\ub2e4.<\/p>\n <\/div>\n <\/div>\n <div class=\"entity-card\">\n <div class=\"entity-card-header\">\n <h3>\uc720\ud55c\ucc45\uc784\ud68c\uc0ac (Limited Liability Company, LLC)<\/h3>\n <\/div>\n <div class=\"entity-card-content\">\n <p>\ud22c\uc790\uc790\ub4e4\uc774 \ubcf8\uc778\uc758 \ud22c\uc790\ud55c\ub3c4\uc561 \ub0b4\uc5d0\uc11c \ubc95\uc801 \ucc45\uc784\uc744 \uc9c0\ub294 \ud615\ud0dc\ub85c \uc8fc\uc2dd\ud68c\uc0ac\uc640 \uc720\uc0ac. \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc8fc\uc8fc(Shareholder)\uc640 \uac19\uc740 \uac1c\ub150\uc774 LLC\uc5d0\uc11c\ub294 \ud22c\uc790\uc790(Member)\uc774\ub2e4. LLC\uc758 \uba64\ubc84\ub294 1\uc778\uc77c \uc218\ub3c4 \uc788\uace0 \ub2e4\uc218\uc77c \uc218\ub3c4 \uc788\uc74c.<\/p>\n <\/div>\n <\/div>\n <\/div>\n\n<\/div>\n\n<\/body>\n<\/html>\n","protected":false},"excerpt":{"rendered":"<p>\ubbf8\uad6d \ubc95\uc778 \uc720\ud615 \ube44\uad50 \uac00\uc774\ub4dc \ubbf8\uad6d \ubc95\uc778 \ud615\ud0dc \ub3c5\ub9bd \ubc95\uc778 (Subsidiary, Domestic Corp.) \ud55c\uad6d\uc758 \ubcf8\uc0ac\uc640\ub294 \ub3c5\ub9bd\ub418\uc5b4 \ubbf8\uad6d\ud604\uc9c0\uc758 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\ub294 \ud615\ud0dc. \ubc95\uc778\uc740 \ub3c5\ub9bd\uc801\uc778 \ubc95\ub960\uc5d0\uc11c \ud22c\uc790\uc5d0 \ub530\ub978 \uc790\ubcf8 \uc9c0\ubd84\uc744 \uac16\uace0 \uc788\uc73c\uba70 \uc2e4\uc9c8\uc801 \uacbd\uc601\uad8c\uc774 \ud55c\uad6d \ubcf8\uc0ac\ub294 \ubbf8\uad6d\ubc95\uc778\uc758 \uc218\uc775\uc744 \ubc30\ub2f9\uae08\uc73c\ub85c \uac00\uc838\uac08 \uc218 \uc788\uc73c\uba70, \ubbf8\uad6d \ubc95\uc778\uc740 \ub3c5\ub9bd\ubc95\uc778\uc73c\ub85c \ubbf8\uad6d\ubc95\uc778\uc758 \uc190\uc2e4\uc5d0 \ub300\ud574 \ud55c\uad6d\uae30\uc5c5\uc740 \ubc95\uc801 \ucc45\uc784\uc774 \uc5c6\uc74c. \ud22c\uc790\uae08 \ud55c\ub3c4\uc5d0\uc11c\ub9cc \ucc45\uc784. \ud574\uc678 \uc9c0\uc810 (Branch,…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-221","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/posts\/221","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/comments?post=221"}],"version-history":[{"count":1,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/posts\/221\/revisions"}],"predecessor-version":[{"id":222,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/posts\/221\/revisions\/222"}],"wp:attachment":[{"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/media?parent=221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/categories?post=221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yscpasllp.com\/index.php\/wp-json\/wp\/v2\/tags?post=221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}