{"version":"1.0","provider_name":"\uc7a5\uae30\ud0dc \uacf5\uc778\ud68c\uacc4\uc0ac","provider_url":"https:\/\/jangnco.com\/cpa","author_name":"admin","author_url":"https:\/\/jangnco.com\/cpa\/author\/admin\/","title":"\u110c\u1165\u11ab\u1106\u116e\u11ab\u1109\u1165\u11bc\u1100\u116a \u110c\u1165\u11ab\u1106\u116e\u11ab\u1100\u1161\u1102\u1166\u1110\u1173\u110b\u116f\u110f\u1173\u1105\u1173\u11af \u1100\u1167\u11b7\u1107\u1175\u1112\u1161\u11ab \u1109\u116e\u110c\u116e\u11ab \u1102\u1169\u11c1\u110b\u1173\u11ab \u1112\u116c\u1100\u1168\u1109\u1165\u1107\u1175\u1109\u1173","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"e0ZO2OIuQt\"><a href=\"https:\/\/jangnco.com\/cpa\/blog-1\/\">\u110c\u1165\u11ab\u1106\u116e\u11ab\u1109\u1165\u11bc\u1100\u116a \u110c\u1165\u11ab\u1106\u116e\u11ab\u1100\u1161\u1102\u1166\u1110\u1173\u110b\u116f\u110f\u1173\u1105\u1173\u11af \u1100\u1167\u11b7\u1107\u1175\u1112\u1161\u11ab \u1109\u116e\u110c\u116e\u11ab \u1102\u1169\u11c1\u110b\u1173\u11ab \u1112\u116c\u1100\u1168\u1109\u1165\u1107\u1175\u1109\u1173<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/jangnco.com\/cpa\/blog-1\/embed\/#?secret=e0ZO2OIuQt\" width=\"600\" height=\"338\" title=\"&#8220;\u110c\u1165\u11ab\u1106\u116e\u11ab\u1109\u1165\u11bc\u1100\u116a \u110c\u1165\u11ab\u1106\u116e\u11ab\u1100\u1161\u1102\u1166\u1110\u1173\u110b\u116f\u110f\u1173\u1105\u1173\u11af \u1100\u1167\u11b7\u1107\u1175\u1112\u1161\u11ab \u1109\u116e\u110c\u116e\u11ab \u1102\u1169\u11c1\u110b\u1173\u11ab \u1112\u116c\u1100\u1168\u1109\u1165\u1107\u1175\u1109\u1173&#8221; &#8212; \uc7a5\uae30\ud0dc \uacf5\uc778\ud68c\uacc4\uc0ac\" data-secret=\"e0ZO2OIuQt\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/jangnco.com\/cpa\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/jangnco.com\/cpa\/wp-content\/uploads\/2025\/03\/KakaoTalk_Photo_2025-10-04-23-38-41.jpeg","thumbnail_width":500,"thumbnail_height":353,"description":"\u201c\ud68c\uacc4\uc0ac\ub294 \ubc14\ub2e5\uc5d0\uc11c\ubd80\ud130 \uc313\uc740 \ud48d\ubd80\ud55c \uc5c5\ubb34\uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \uace0\uac1d\ub4e4\uc5d0\uac8c \ucd5c\uc0c1\uc758 \ud68c\uacc4\uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4\u201d\u00a0 \uce90\ub098\ub2e4 CA \ud68c\uacc4\ubc95\uc778 \uadfc\ubb34\uacbd\ub825 10\ub144\uc758 \ubca0\ud14c\ub791 \uc7a5\uae30\ud0dc \uacf5\uc778\ud68c\uacc4\uc0ac\uac00 \ubc1d\ud788\ub294 \uace0\uac1d\uc744 \ub300\ud558\ub294 \uae30\ubcf8\uc790\uc138\ub2e4. \uc7a5\uae30\ud0dc \uacf5\uc778\ud68c\uacc4\uc0ac\uc640\uc758 \ub300\ud654 \uacf3\uacf3\uc5d0\uc11c \ubb3b\uc5b4 \ub098\uc624\ub294 \ud68c\uacc4\uc11c\ube44\uc2a4 \ud488\uc9c8\uc5d0 \ub300\ud55c \uc790\uc2e0\uac10\uc740 \uadf8\uac00 \uc313\uc544\uc628 \uc778\uc0c1\uc801\uc778 \uc774\ub825\uacfc \ubb34\uad00\uce58 \uc54a\ub2e4. \uc7a5\uae30\ud0dc \ud68c\uacc4\uc0ac\ub294 2000\ub144 York\ub300\ud559\uc5d0\uc11c \uc0c1\ud559(B.A)\ubc0f 2001\ub144 \ud68c\uacc4\ud559(B.A.S)\uc744 \uc804\uacf5\ud55c \uc774\ud6c4 \uc9c0\ub09c 10\uc5ec \ub144\uac04 Rosenberg Smith &amp; Partners CA, LLP\ub4f1 \uc5c5\ubb34\ub7c9\uc774 \ud639\ub3c5\ud55c \uac83\uc73c\ub85c \uc798 \uc54c\ub824\uc9c4 \uce90\ub098\ub2e4 CA\ud68c\uacc4\ubc95\uc778\ub4e4\uc744 \uac70\uce58\uba74\uc11c \u2018\uc678\ubd80\uac10\uc0ac\u2019\uacf5\uc778\ud68c\uacc4\uc0ac(LPA: Licensed Public Accountant)\uc704\uce58\uc5d0 \uc624\ub978 \ubaa8\ubc94\uc0ac\ub840\ub85c \uaf3d\ud78c\ub2e4. \uc678\ubd80\uac10\uc0ac(Auditing)\ub294 \ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c \ub0b4\uc6a9\uc5d0 \ub300\ud55c \uc2e0\ub8b0\ub97c \ud655\ubcf4\ud558\ub294 \uacf5\uc775\ubaa9\uc801\uc774 \ub192\uc740 \ud68c\uacc4\uc11c\ube44\uc2a4\ub85c \uc678\ubd80\uac10\uc0ac\ub97c \uc218\ud589\ud560 \uc218 \uc788\ub294 \uc790\uaca9\uc740 \uc8fc\uc815\ubd80 \uacf5\uc778\ud68c\uacc4\uc0ac \uba85\ub2e8\uc5d0 \ub4f1\ub85d\uc774 \ub41c \u2018\uc678\ubd80\uac10\uc0ac\u2019 \uacf5\uc778\ud68c\uacc4\uc0ac(LPA)\uc5d0\uac8c \ud55c\ud574\uc11c \uc8fc\uc5b4\uc9c0\uba70, \uc774\ub97c \ucde8\ub4dd\ud558\uace0 \uc720\uc9c0\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc628\ud0c0\ub9ac\uc624 \uc8fc \uacf5\uacf5\ud68c\uacc4\ubc95 (Public Accounting Act, 2004)\uc0c1 \uba85\uc2dc\ub41c LPA\uc758 \ucde8\ub4dd\uacfc \uad00\ub828\ud55c \uac15\ub3c4 \ub192\uc740 \uc5c5\ubb34\uc694\uac74\uacfc \ub3d9\uc2dc\uc5d0 \uae4c\ub2e4\ub85c\uc6b4 \uc790\uaca9\uc2dc\ud5d8\uc744 \ud1b5\uacfc\ud574\uc57c \ud55c\ub2e4. \uac10\uc0ac\ubd84\uc57c\uc758 \uc804\ubb38\uc131\uc744 \ub354\uc6b1 \ub3cb\ubcf4\uc774\uac8c \ud558\ub294 \uc7a5\uae30\ud0dc \ud68c\uacc4\uc0ac\uc758 \ub2e4\ub978 \uacbd\uc7c1\ub825\uc740 \ud3ed\ub113\uace0 \ub048\ub048\ud55c \ud604\uc9c0 \uc804\ubb38\uac00\ub124\ud2b8\uc6cc\ud06c\ub2e4. CA\ud68c\uacc4\ubc95\uc778\uc5d0\uc11c \uadfc\ubb34\ub97c \uc2dc\uc791\ud55c \uc774\ub798\ub85c \uc138\ubb34\ubcc0\ud638\uc0ac \ub4f1 \uc804\ubb38\uac00\ub4e4\uacfc\uc758 \uc5c5\ubb34\uacf5\uc870\ub97c \uafb8\uc900\ud788 \uc218\ud589\ud574 \uc628 \uc7a5\uae30\ud0dc \ud68c\uacc4\uc0ac\ub294 \uc911\ub300\ud615\ud68c\uc0ac\uc5d0\uc11c \uc218\uc784\ud55c \ub09c\ud574\ud55c \uc5c5\ubb34\ub97c \uadf8\uc758 \uc804\ubb38\uac00\ub124\ud2b8\uc6cc\ud06c\ub97c \ud65c\uc6a9, \uc2e0\uc18d\ud558\uace0 \uc815\ud655\ud558\uac8c \ucc98\ub9ac\ud558\ub294 \uace0\ud488\uc9c8\uc758 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud55c\ub2e4. \ud2b9\ud788 \ud55c\uad6d\ubc95\uc778\uc774 \ud504\ub85c\uc81d\ud2b8\ub97c \ud568\uaed8 \uc9c4\ud589\ud560 \uce90\ub098\ub2e4 \ud604\uc9c0\ud68c\uc0ac\ub97c \uc120\uc815\ud558\uace0 \ube44\uc9c0\ub2c8\uc2a4 \uc194\ub8e8\uc158\uc744 \ucc3e\ub294\ub370 \uc788\uc5b4 \uc804\ubb38\uc131\uacfc \ud3ed\ub113\uc740 \uc804\ubb38\uac00\ub124\ud2b8\uc6cc\ud06c\ub85c \ubb34\uc7a5\ud55c \uc7a5\uae30\ud0dc \uacf5\uc778\ud68c\uacc4\uc0ac\uac00 \uc81c\uacf5\ud558\ub294 \ud6a8\uacfc\uc801\uc778 \uac00\uad50 \ubc0f \uc870\uc815\uc5ed\ud560\uc740 \uc798 \ub4dc\ub7ec\ub098\uc9c0 \uc54a\ub294 \uadf8\uc758 \uacbd\uc7c1\ub825\uc774\ub2e4. \uc774\uc640 \ud568\uaed8 \uc2e0\uaddc\ud68c\uc0ac \uc124\ub9bd \ubc0f \ubc95\uc778\ud569\ubcd1 \ubc0f \ud574\uccb4 \ub4f1 \ub2e4\uc591\ud55c \ucee8\uc124\ud305\ubd84\uc57c\ub3c4 \uadf8\uc758 \uc601\uc5ed\uc73c\ub85c, \ud2b9\ud788 \ud568\uaed8 \uc0ac\ubb34\uc2e4\uc744 \uc4f0\ub294 25\ub144 \uc138\ubb34\ubd84\uc57c\uc758 \ubca0\ud14c\ub791 \ud68c\uacc4\uc0ac\uc640\uc758 \uc5c5\ubb34\uacf5\uc870\ub97c \ud1b5\ud574 \uc138\ubb34\uacc4\ud68d (Tax Planning) \ubc0f \uc808\uc138\uc0c1\ub2f4, \uc138\ubb34\uac10\uc0ac \ubcc0\ud638 \ubc0f \uc138\uae08\ud658\uae09\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ud3ed\ub113\uace0 \uc218\uc900 \ub192\uc740 \uc138\ubb34\ucee8\uc124\ud305\uc744 \uc81c\uacf5\ud55c\ub2e4. \ud3ed\uacfc \uae4a\uc774\uac00 \uc801\uc808\ud558\uac8c \uade0\ud615\uc744 \uc774\ub8ec \ud68c\uacc4\uc11c\ube44\uc2a4\ub3c4 \uc7a5\uae30\ud0dc \ud68c\uacc4\uc0ac\uc758 \ud070 \uc790\uc0b0\uc73c\ub85c \uaf3d\ud78c\ub2e4. \uc8fc\ub41c \uc5c5\ubb34\uc601\uc5ed\uc778 \uc601\ub9ac\ubd84\uc57c\uc640 \ud568\uaed8 \ucee4\ubba4\ub2c8\ud2f0 \uc758\ub8cc\uc13c\ud130 \ub4f1 \ube44\uc601\ub9ac\ubd84\uc57c\uae4c\uc9c0 \ud3ed\ub113\uc740 \uc0ac\uc5c5\ud615\ud0dc\uc640 \ubd80\ubb38\uc758 \uac10\uc0ac\uc5c5\ubb34\ub97c \uc218\ud589\ud558\uba74\uc11c \uc313\uc740 \ub2e4\uc591\ud558\uace0 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \uae30\ubc18\uc73c\ub85c\ud55c \ud1b5\ud569\uc801\uc778 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud55c\ub2e4. \uc7a5\uae30\ud0dc \ud68c\uacc4\uc0ac\ub294 \ucd5c\uadfc \ud1a0\ub860\ud1a0\ud55c\uc778\ud68c\uc758 \ubd80\ud68c\uc7a5 \uc9c1\uc744 \ub9e1\ub294 \ub4f1 \ud55c\uc778\uc0ac\ud68c\uc5d0\uc11c\uc758 \ubcf4\ud3ed\ub3c4 \uc810\ucc28\uc801\uc73c\ub85c \ub113\ud600 \ub098\uac00\uace0 \uc788\ub2e4. \uadf8\uc758 \uc0ac\ubb34\uc2e4\uc744 \ucc3e\ub294 \ub3d9\ud3ec\uacfc\uc758 \uc870\uc6b0\uac00 \ub298\uc5b4\ub0a0\uc218\ub85d \ud55c\uc778\uc0ac\ud68c\uc5d0 \ub300\ud55c \ucc45\uc784\uac10 \ub610\ud55c \ucee4\uc9c0\ub294 \uac83\uc744 \ub290\ub07c\uac8c \ub418\uba74\uc11c\ubd80\ud130 \uc600\ub2e4. \uadf8\ub294 \u201c\uc5b4\ub824\uc6c0\uc744 \ud638\uc18c\ud558\ub294 \ub3d9\ud3ec \ubd84\ub4e4\uc774 \ucc38 \ub9ce\uc2b5\ub2c8\ub2e4\u201d\ub77c\uba70 \u201c\uc81c\uac00 \uadf8 \ub3d9\uc548 \uc313\uc544\uc628 \uacbd\ud5d8\uacfc \uc804\ubb38\uac00\ub124\ud2b8\uc6cc\ud06c\ub97c \ud65c\uc6a9\ud558\uc5ec \ub3d9\ud3ec\uc0ac\ud68c\uc5d0 \uc870\uae08\uc774\ub098\ub9c8 \ub3c4\uc6c0\uc744 \ub4dc\ub9b4 \uc218 \uc788\uae30\ub97c \ubc14\ub78d\ub2c8\ub2e4\u2019\ub77c\uace0 \ud5a5\ud6c4 \ud3ec\ubd80\ub97c \ubc1d\ud614\ub2e4 2013-07-05 \uce90\ub098\ub2e4 \uc911\uc559\uc77c\ubcf4 \uae30\uc0ac\ub0b4\uc6a9"}