¼¼¹«¿ë¾î»çÀü

* ã°íÀÚ ÇÏ´Â ¿ë¾î¸¦ ÀÔ·ÂÇØ ÁÖ¼¼¿ä.

¸®½º(; lease)
¸®½º´Â ¸®½ºÁ¦°øÀÚ°¡ ƯÁ¤ÀÚ»êÀÇ »ç¿ë±ÇÀ» ÀÏÁ¤±â°£ µ¿¾È ¸®½ºÀÌ¿ëÀÚ¿¡°Ô ÀÌÀüÇÏ°í ¸®½ºÀÌ¿ëÀÚ´Â ±× ´ë°¡·Î »ç¿ë·á¸¦ ¸®½ºÁ¦°øÀÚ¿¡°Ô Áö±ÞÇÏ´Â °è¾àÀ» ¸»ÇÑ´Ù. ¸®½ºÀÇ Á¤ÀÇ´Â Æ÷°ýÀûÀÎ °ÍÀ¸·Î ¿©½ÅÀü¹®±ÝÀ¶¾÷¹ý»ó ½Ã¼³´ë¿©°Å·¡»Ó ¾Æ´Ï¶ó ÀÌ¿Í À¯»çÇÑ ·»Å»°Å·¡ ¹× ÀÓ´ëÂ÷°Å·¡µµ ¸ðµÎ Æ÷ÇÔÇÑ´Ù. ¸®½º´Â ¸®½ºÀÚ»êÀÇ ¼ÒÀ¯¿¡ µû¸¥ À§Çè°ú È¿ÀÍÀÌ ¸®½ºÀÌ¿ëÀÚ¿¡°Ô ÀÌÀüµÇ´Â Á¤µµ¿¡ µû¶ó ±ÝÀ¶¸®½º¿Í ¿î¿ë¸®½º·Î ºÐ·ùÇÑ´Ù. ¿©±â¿¡¼­ À§ÇèÀ̶ó ÇÔÀº ÀÚ»êÀÇ ¿îÈÞ ±â¼úÀû ÁøºÎÈ­·Î ÀÎÇÑ ¼Õ½Ç ¹× °æÁ¦¿©°ÇÀÇ º¯È­¿¡ µû¸¥ ÀÌÀͺ¯µ¿ÀÇ °¡´É¼ºÀ» Æ÷ÇÔÇÑ´Ù. ±×¸®°í È¿ÀÍÀ̶ó ÇÔÀº ÀÚ»êÀ» ³»¿ë¿¬¼ö µ¿¾È ¿î¿ëÇÏ¿© ¹ß»ýÇÏ´Â ¼öÀÍÀ̳ª °¡Ä¡Áõ´ë ¶Ç´Â ÀÜÁ¸°¡Ä¡ÀÇ ½ÇÇö¿¡¼­ ¹ß»ýÇÏ´Â ÀÌÀÍ µî¿¡ ´ëÇÑ ±â´ëÄ¡¸¦ ¸»ÇÑ´Ù. ±â¾÷ȸ°è±âÁؼ­¿¡¼­´Â ½ÇÁú¿ì¼±¿øÄ¢(substance over form)¿¡ µû¸¥ ºÐ·ù¿Í ȸ°è󸮸¦ °­Á¶ÇÑ´Ù. ¡²ÂüÁ¶Á¶¹®¡³±âÁؼ­ 19È£ ¹®´Ü5¡¤6

Warning: include(../inc/sub_right.htm) [function.include]: failed to open stream: No such file or directory in /home/money/public_html/cpas/tax_data/menu2_view.htm on line 298

Warning: include() [function.include]: Failed opening '../inc/sub_right.htm' for inclusion (include_path='.:/usr/local/php/lib/php') in /home/money/public_html/cpas/tax_data/menu2_view.htm on line 298