¼¼¹«¿ë¾î»çÀü

* ã°íÀÚ ÇÏ´Â ¿ë¾î¸¦ ÀÔ·ÂÇØ ÁÖ¼¼¿ä.

¿¬¸»Á¤»ê(Ò´ØÇïñß©; year-end settlement)
±Ù·Î¼Òµæ¡¤¿¬±Ý¼Òµæ ¹× ÀÏÁ¤ÇÑ »ç¾÷¼ÒµæÀÇ °æ¿ì ´Ù¸¥ Á¾ÇÕ¼Òµæ°ú ÇÕ»êÇϱâ Àü¿¡ ¸ÕÀú ¸Å¿ùºÐÀÇ ±Þ¿©¾× ¹× ¼öÀԱݾ×ÀÇ ÀÏÁ¤±Ý¾×À» ¿øõ¡¼öÇÏ¿© ³³ºÎÇÏ°Ô ÇÏ´Â ÇÑÆí ´ÙÀ½ ¿¬µµ 1¿ùºÐ ±Ù·Î¼Òµæ ¹× »ç¾÷¼ÒµæÀ» Áö±ÞÇÏ´Â ¶§ ¶Ç´Â ÅðÁ÷ÇÏ´Â ¶§¿¡ ´Ù½Ã ¿¬°£ Ãѱ޿©¾× ¹× ÃѼöÀԱݾ׿¡ ´ëÇÑ Á¾ÇÕ¼Òµæ°ú¼¼Ç¥ÁØ¿¡ ±âº»¼¼À²À» Àû¿ëÇÏ¿© Á¾ÇÕ¼Òµæ»êÃâ¼¼¾×À» °è»êÇÏ°í Á¾ÇÕ¼Òµæ»êÃâ¼¼¾×¿¡¼­ ¼¼¾×°øÁ¦ ¸éÁ¦¼¼¾× ¹× ÀÌ¹Ì ³³ºÎÇÑ ¿øõ¡¼ö¼¼¾×À» Â÷°¨ÇÏ¿© ±× Â÷¾×À» Ãß°¡·Î ¿øõ¡¼öÇϰųª ȯ±ÞÇÏ´Â ÀýÂ÷¸¦ ¹â°Ô µÇ´Âµ¥ ÀÌ¿Í °°Àº ÀýÂ÷¸¦ ¿¬¸»Á¤»êÀ̶ó ÇÑ´Ù. ¿¬¸»Á¤»êÀº ³³¼¼Àǹ«ÀÚ¿¡°Ô °ú¼¼Ç¥ÁØÈ®Á¤½Å°íÀǹ«ÀÇ ¹èÁ¦ µî°ú °°Àº ³³¼¼ÆíÀǸ¦ Á¦°øÇÔ°ú ¾Æ¿ï·¯ ¡¼¼ºñÀÇ Àý°¨°ú ¼¼¹«ÇàÁ¤ÀÇ °£¼ÒÈ­¿¡ ±â¿©ÇÏ°í ÀÖ´Ù. ¡²ÂüÁ¶Á¶¹®¡³¼Ò¹ý 137¡¤138¡¤143ÀÇ 4¡¤144ÀÇ 2

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