{"id":3409,"date":"2025-01-28T22:25:38","date_gmt":"2025-01-28T22:25:38","guid":{"rendered":"https:\/\/dklacpa.com\/?p=3409"},"modified":"2025-02-02T07:30:07","modified_gmt":"2025-02-02T07:30:07","slug":"25%eb%85%84-%ec%a0%9c-2%ea%b8%b0-%ed%8a%b8%eb%9f%bc%ed%94%84-%ed%96%89%ec%a0%95%eb%b6%80%ea%b0%80-%ec%84%b8%ea%b8%88%ec%97%90-%eb%af%b8%ec%b9%a0-%ec%98%81%ed%96%a5","status":"publish","type":"post","link":"https:\/\/dklacpa.com\/ko\/25%eb%85%84-%ec%a0%9c-2%ea%b8%b0-%ed%8a%b8%eb%9f%bc%ed%94%84-%ed%96%89%ec%a0%95%eb%b6%80%ea%b0%80-%ec%84%b8%ea%b8%88%ec%97%90-%eb%af%b8%ec%b9%a0-%ec%98%81%ed%96%a5\/","title":{"rendered":"’25\ub144 \uc81c 2\uae30 \ud2b8\ub7fc\ud504 \ud589\uc815\ubd80\uac00 \uc138\uae08\uc5d0 \ubbf8\uce60 \uc601\ud5a5"},"content":{"rendered":"\t\t
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’25<\/b>\ub144 \uc81c2\uae30<\/span>\u00a0<\/b>\ud2b8\ub7fc\ud504<\/span>\u00a0\ud589\uc815\ubd80\uac00<\/span><\/span><\/b>\u00a0<\/span><\/b>\uc138\uae08\uc5d0<\/span> <\/b>\ubbf8\uce60<\/span> <\/b>\uc601\ud5a5<\/span><\/b><\/h4>

\ub3c4\ub110\ub4dc<\/span> \ud2b8\ub7fc\ud504\ub294<\/span> \ucd5c\uadfc<\/span> \ucde8\uc784<\/span> \ud6c4<\/span> \ubc31\uc545\uad00\uc5d0<\/span> \ub3cc\uc544\uc654\uace0<\/span>, \uc0ac\ub78c\ub4e4\uc740<\/span> \ud070<\/span> \uc138\uae08<\/span> \ubcc0\ud654\uc5d0<\/span> \ub300\ud574<\/span> \ubc8c\uc368\ubd80\ud130<\/span> \ub5a0\ub4e4\uc369\ud569\ub2c8\ub2e4<\/span>. \uadf8\uc758<\/span> \uccab<\/span> \ubc88\uc9f8<\/span> \uc784\uae30<\/span> \ub3d9\uc548<\/span>, \uadf8\ub294<\/span> 2017\ub144\uc5d0<\/span> \uc138\uae08<\/span> \uac10\uba74<\/span> \ubc0f<\/span> \uc77c\uc790\ub9ac<\/span> \ubc95\uc548<\/span>(TCJA)\uc744<\/span> \ub3c4\uc785\ud558\uc5ec<\/span> \uc138\uae08<\/span> \uccb4\uacc4\uc5d0<\/span> \ud070<\/span> \ubcc0\ud654\ub97c<\/span> \uac00\uc838\uc654\uc2b5\ub2c8\ub2e4<\/span>. \uc774\uc81c<\/span> \ub9ce\uc740<\/span> \ub0a9\uc138\uc790\ub4e4\uc774<\/span> \uadf8\uc758<\/span> \uc0c8\ub85c\uc6b4<\/span> \uc815\ucc45\uc774<\/span> 2025\ub144<\/span> \uc138\uae08\uc5d0<\/span> \uc5b4\ub5a4<\/span> \uc601\ud5a5\uc744<\/span> \ubbf8\uce60\uc9c0<\/span> \uad81\uae08\ud574\ud558\uace0<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>. \ud2b8\ub7fc\ud504 \ud589\uc815\ubd80\uc758 \uc2dc\ud589<\/span> \uac00\ub2a5\uc131\uc774 \ub192\uc740<\/span>\u00a0<\/span>\uc138\uae08<\/span> \uacc4\ud68d\uacfc<\/span> \uadf8\uac83\uc774<\/span>\u00a0<\/span>\uac1c\uc778<\/span>, \uac00\uc871 \ubc0f<\/span>\u00a0\uae30\uc5c5\uc5d0<\/span> \uc5b4\ub5a4<\/span> \uc601\ud5a5\uc744<\/span> \ubbf8\uce60\uc9c0\uc5d0<\/span> \ub300\ud574<\/span> \uc6b0\ub9ac\uac00<\/span> \uc54c\uace0<\/span> \uc788\ub294<\/span> \ub0b4\uc6a9\uc744<\/span> \uc815\ub9ac\ud574\ubd24\uc2b5\ub2c8\ub2e4<\/span>.<\/p>

\u00a0<\/p>

\ud2b8\ub7fc\ud504\uc758<\/span> <\/b>\uc138\uae08<\/span>\u00a0\uac1c\ud601 \ubcf5\uc2b5\ud558\uae30<\/span><\/b><\/h5>

\uccab<\/span> \ubc88\uc9f8<\/span> \uc784\uae30<\/span> \ub3d9\uc548<\/span>, \ud2b8\ub7fc\ud504\uc758<\/span> \uc138\uae08<\/span> \uc815\ucc45\uc740<\/span> \uacbd\uc81c<\/span> \uc131\uc7a5\uc744<\/span> \ucd09\uc9c4\ud558\uace0<\/span> \uc138\ubc95\uc744<\/span> \uac04\uc18c\ud654\ud558\ub294<\/span> \uac83\uc744<\/span> \ubaa9\ud45c\ub85c<\/span> \ud588\uc2b5\ub2c8\ub2e4<\/span>. TCJA\uc758<\/span> \uc8fc\uc694<\/span> \ub0b4\uc6a9\uc740<\/span> \ub2e4\uc74c\uacfc<\/span> \uac19\uc2b5\ub2c8\ub2e4<\/span>:<\/p>

\u2022 \ubc95\uc778\uc138\uc728<\/span> \uc778\ud558<\/span> (35%\uc5d0\uc11c<\/span> 21%\ub85c<\/span> \uc778\ud558<\/span>)<\/p>

\u2022 \ud45c\uc900<\/span> \uacf5\uc81c\uc561<\/span> \ud655\ub300<\/span>, \uac1c\uc778<\/span> \ubc0f<\/span> \ubd80\ubd80\uc758<\/span> \uacf5\uc81c\uc561\uc774<\/span> \uac70\uc758<\/span> \ub450<\/span> \ubc30\ub85c<\/span> \uc99d\uac00<\/span><\/p>

\u2022 \uc18c\ub4dd\uc138<\/span> \uad6c\uac04<\/span> \uc870\uc815<\/span>, \ub9ce\uc740<\/span> \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c<\/span> \uc138\uae08<\/span> \uc778\ud558<\/span> \ud6a8\uacfc<\/span>. \ud2b8\ub7fc\ud504\uac00<\/span> \ub2e4\uc2dc<\/span> \uc9d1\uad8c\ud558\uba74\uc11c<\/span> \uadf8\ub294<\/span> \uc774\ub7ec\ud55c<\/span> \uc815\ucc45\uc744<\/span> \ubc14\ud0d5\uc73c\ub85c<\/span> \uacbd\uc81c\ub97c<\/span> \ub354\uc6b1<\/span> \uc131\uc7a5\uc2dc\ud0a4\uaca0\ub2e4\uace0<\/span> \uc758\uc0ac\ub97c<\/span> \ubc1d\ud78c<\/span> \ubc14<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>.<\/p>

\u00a0<\/p>

\ub17c\uc758<\/span> <\/b>\uc911\uc778<\/span> <\/b>\uc8fc\uc694<\/span> <\/b>\uc138\uae08<\/span> <\/b>\uc815\ucc45<\/span> <\/b>\uc81c\uc548<\/span><\/b><\/h5>

1.\u00a0\uc18c\ub4dd\uc138\uc728<\/span><\/span> <\/b>\uc870\uc815<\/span> <\/b>\uac00\ub2a5\uc131<\/span><\/b>\u00a0<\/p>

\ud2b8\ub7fc\ud504<\/span> \ud589\uc815\ubd80\ub294<\/span> \ud2b9\ud788<\/span> \uc911\uc0b0\uce35<\/span> \ub0a9\uc138\uc790\ub4e4\uc744<\/span> \uc704\ud55c<\/span> \uc18c\ub4dd\uc138\uc728<\/span> \ucd94\uac00<\/span> \uc778\ud558\ub97c<\/span>\u00a0\uac80\ud1a0\ud558\uace0<\/span> \uc788\ub2e4\uace0 \ud569\ub2c8\ub2e4.<\/span>\u00a0<\/span><\/p>

\u00a0 \u00a0\u2022 <\/span>\uc911\uc0b0\uce35<\/span> <\/b>\uc9c0\uc6d0\u00a0<\/span><\/b>: <\/span>\uc911\uc0b0\uce35<\/span> \uadfc\ub85c\uc790\ub4e4\uc744<\/span> \uc704\ud55c<\/span> 10% <\/span>\uc138\uae08<\/span> \uc778\ud558<\/span> \uac00\ub2a5\uc131<\/span>.\u00a0<\/span><\/p>

\u00a0 \u00a0\u2022 <\/span>\uc0c1\uc704<\/span> <\/b>\uc138\uc728<\/span> <\/b>\uc720\uc9c0\u00a0<\/span><\/b>: <\/span>\ucd5c\uace0<\/span> \uc138\uc728\uc778<\/span> 37%<\/span>\ub294<\/span> \ubcc0\ud558\uc9c0<\/span> \uc54a\uc744<\/span> \uac00\ub2a5\uc131\uc774<\/span> \uc788\uc9c0\ub9cc<\/span>, <\/span>\uc18c\ub4dd<\/span> \uad6c\uac04\uc774<\/span> \uc870\uc815\ub418\uc5b4<\/span> \uace0\uc18c\ub4dd\uc790\ub4e4\uc5d0\uac8c<\/span> \uc720\ub9ac\ud55c<\/span> \ud61c\ud0dd\uc774<\/span> \uc788\uc744<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>.<\/span><\/p>

2.\u00a0<\/b><\/span>\ud45c\uc900<\/span> <\/span>\uacf5\uc81c\uc561<\/span> <\/b>\ucd94\uac00<\/span> <\/b>\ud655\ub300<\/span><\/b>\u00a0<\/span><\/p>

TCJA<\/span>\ub294<\/span> \ud56d\ubaa9\ubcc4<\/span> \uacf5\uc81c\ub97c<\/span> \ud558\uc9c0<\/span> \uc54a\ub294<\/span> \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c<\/span> \ud070<\/span> \ubcc0\ud654\ub97c<\/span> \uac00\uc838\uc654\uc73c\uba70<\/span>, <\/span>\ud45c\uc900<\/span> \uacf5\uc81c\ub97c<\/span> \ub450<\/span> \ubc30\ub85c<\/span> \ub298\ub838\uc2b5\ub2c8\ub2e4<\/span>. <\/span>\ud2b8\ub7fc\ud504\uc758<\/span> \uc0c8\ub85c\uc6b4<\/span> \ud589\uc815\ubd80<\/span> \ud558\uc5d0\uc11c\ub3c4<\/span> \ube44\uc2b7\ud55c<\/span> \uc870\uc815\uc774<\/span> \uc774\ub8e8\uc5b4\uc9c8<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>:\u00a0<\/span><\/p>

\u00a0 \u00a0\u2022 <\/span>\ubaa8\ub450\ub97c<\/span> <\/b>\uc704\ud55c<\/span> <\/b>\ub354<\/span> <\/b>\ub192\uc740<\/span> <\/b>\uacf5\uc81c\uc561\u00a0<\/span><\/b>: \ub0a9\uc138\uc790 \ubcf8\uc778\uacfc<\/span>\u00a0<\/span>\ubd80\ubd80\ud569\uc0b0<\/span> \ubaa8\ub450<\/span> \ud45c\uc900<\/span> \uacf5\uc81c\uc561\uc774<\/span> \uc99d\uac00\ud558\uc5ec<\/span> \uc138\uae08<\/span> \uc2e0\uace0\uac00<\/span> \ub354\uc6b1<\/span> \uac04\ub2e8\ud574\uc9c8<\/span> \uac83\uc785\ub2c8\ub2e4<\/span>.<\/span><\/p>

3.\u00a0<\/b><\/span>\ubc95\uc778\uc138 \uc778\ud558<\/span> 2.0<\/b><\/span>\u00a0<\/span><\/p>

\uae30\uc5c5\ub4e4\uc740<\/span> TCJA<\/span>\uc758<\/span> \ubc95\uc778\uc138\uc728<\/span> \uc778\ud558<\/span> \ub355\ubd84\uc5d0<\/span> \ud070<\/span> \ud61c\ud0dd\uc744<\/span> \ubd24\uace0<\/span>, <\/span>\ud2b8\ub7fc\ud504\uc758<\/span> \uacbd\uc81c<\/span> \uc131\uc7a5<\/span> \ucd09\uc9c4\uc5d0<\/span> \ub300\ud55c<\/span> \uc7ac\uc9d1\uc911\uc740<\/span> \ub2e4\uc74c\uacfc<\/span> \uac19\uc740<\/span> \ubcc0\ud654\ub97c<\/span> \uac00\uc838\uc62c<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>:\u00a0<\/span><\/p>

\u00a0 \u00a0\u2022 <\/span>\ub354<\/span> <\/b>\ub0ae\uc740<\/span> <\/b>\uc138\uc728\u00a0<\/span><\/b>: <\/span>\ubc95\uc778\uc138\uc728\uc744<\/span> 20% <\/span>\uc774\ud558\ub85c<\/span> \ucd94\uac00<\/span> \uc778\ud558\ud558\ub294<\/span> \ub17c\uc758<\/span><\/p>

\u00a0 \u00a0\u2022 <\/span>\uc911\uc18c\uae30\uc5c5<\/span> <\/b>\uacf5\uc81c<\/span> <\/b>\ud655\ub300<\/span><\/b>: <\/span>\uc790\uaca9<\/span> \uc788\ub294<\/span> \uc0ac\uc5c5<\/span> \uc18c\ub4dd<\/span>(QBI) <\/span>\uacf5\uc81c<\/span>\u00a0<\/span>\ud655\uc7a5<\/span><\/p>

4.\u00a0<\/b><\/span>\uc0c1\uc18d\uc138<\/span> <\/span>\uac1c\ud601<\/span><\/b>\u00a0<\/span><\/p>

TCJA<\/span>\ub294<\/span> \uc0c1\uc18d\uc138<\/span> \uba74\uc138<\/span> \ud55c\ub3c4\ub97c<\/span> 1200<\/span>\ub9cc<\/span> \ub2ec\ub7ec<\/span> \uc774\uc0c1\uc73c\ub85c<\/span> \uc0c1\ud5a5<\/span> \uc870\uc815\ud588\uc2b5\ub2c8\ub2e4<\/span>. <\/span>\ud2b8\ub7fc\ud504\uac00<\/span> \ucd94\uc9c4\ud560<\/span> \uc218<\/span> \uc788\ub294<\/span> \ubcc0\uacbd<\/span> \uc0ac\ud56d\uc740<\/span> \ub2e4\uc74c\uacfc<\/span> \uac19\uc744<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>:\u00a0<\/span><\/p>

\u2022 <\/span>\uc0c1\uc18d\uc138<\/span> <\/b>\uc644\uc804<\/span> <\/b>\ud3d0\uc9c0<\/span><\/b>: <\/span>\uacf5\ud654\ub2f9\uc758<\/span> \uc624\ub79c<\/span> \ubaa9\ud45c<\/span>\u00a0<\/span><\/p>

\u2022 <\/span>\ubd80\uc758<\/span> <\/b>\uc774\uc804<\/span> <\/b>\uac04\uc18c\ud654<\/span><\/b>: <\/span>\uc99d\uc5ec<\/span> \ubc0f<\/span> \uc0c1\uc18d<\/span> \uaddc\uc815\uc758<\/span> \uac04\uc18c\ud654<\/span><\/p>

\u00a0<\/span><\/p>

\uc774\ub7ec\ud55c<\/span> <\/b>\uc138\uae08<\/span> <\/b>\ubcc0\ud654\uac00<\/span> <\/b>\ub2f9\uc2e0\uc5d0\uac8c<\/span> <\/b>\uc758\ubbf8\ud558\ub294<\/span> <\/b>\ubc14<\/span><\/b><\/h5>

\uac1c\uc778<\/span> <\/b>\ub0a9\uc138\uc790<\/span><\/b>\u00a0<\/p>

\u2022 \ub354<\/span> <\/b>\ub9ce\uc740<\/span>\u00a0\uc138\uc561\ud658\uae09<\/b>\u00a0<\/span><\/b>: \uc138\uc728<\/span> \uc778\ud558\uc640<\/span> \ud45c\uc900<\/span> \uacf5\uc81c\uc561<\/span> \uc99d\uac00\ub85c<\/span> \ub354<\/span> \ub9ce\uc740<\/span> \ub3c8\uc774<\/span> \ub2f9\uc2e0\uc758<\/span> \uc8fc\uba38\ub2c8\uc5d0<\/span> \ub0a8\uc744<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span><\/p>

\u2022 \ub354<\/span> <\/b>\uac04\ub2e8\ud55c<\/span> <\/b>\uc138\uae08<\/span> <\/b>\uc2e0\uace0\u00a0<\/span><\/b>: \ub300\ubd80\ubd84\uc758<\/span> \ub0a9\uc138\uc790\uc5d0\uac8c<\/span> \ud56d\ubaa9\ubcc4<\/span> \uacf5\uc81c\uac00<\/span> \ubd88\ud544\uc694\ud574\uc9c8<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span><\/p>

\uae30\uc5c5<\/span><\/b>\u00a0<\/p>

\u2022 \uc6b4\uc601<\/span> <\/b>\ube44\uc6a9<\/span> <\/b>\uc808\uac10\u00a0<\/span><\/b>: \ubc95\uc778\uc138<\/span> \uc778\ud558\ub85c<\/span> \uc774\uc775\uc774<\/span> \uc99d\uac00\ud558\uace0<\/span> \uc7ac\ud22c\uc790\ud560<\/span> \uc790\uae08\uc774<\/span> \ud655\ubcf4\ub420<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span><\/p>

\u2022 \ud655\uc7a5<\/span> <\/b>\uc720\uc778\ucc45\u00a0<\/span><\/b>: \uacf5\uc81c<\/span> \ud655\ub300\uac00<\/span> \uace0\uc6a9\uacfc<\/span> \uc131\uc7a5\uc744<\/span> \ucd09\uc9c4\ud560<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span><\/p>

\uace0\uc561<\/span> <\/b>\uc790\uc0b0<\/span> <\/b>\ubcf4\uc720\uc790<\/span><\/b>\u00a0<\/p>

\u2022 \uc720\uc0b0<\/span> <\/b>\uacc4\ud68d<\/span> <\/b>\uae30\ud68c\u00a0<\/span><\/b>: \uc0c1\uc18d\uc138<\/span> \ubcc0\uacbd\uc73c\ub85c<\/span> \ubd80\uc758<\/span> \uc774\uc804\uc774<\/span> \ub354<\/span> \uc138\uae08<\/span> \ud6a8\uc728\uc801\uc774<\/span> \ub420<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>\u00a0<\/p>

\u2022 \uc138\uae08<\/span> <\/b>\ubd80\ub2f4<\/span> <\/b>\ucd5c\uc18c\ud654<\/span><\/b>: \uc138\uc728<\/span> \uc778\ud558\uc640<\/span> \uacf5\uc81c<\/span> \ud655\ub300\uac00<\/span> \ud61c\ud0dd\uc774<\/span> \ub420<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span><\/p>

\u00a0<\/span><\/p>

\ubcc0\ud654\uc5d0<\/span> <\/b>\ub300\ube44\ud558\ub294<\/span> <\/b>\ubc29\ubc95<\/span><\/b><\/h5>

\ud2b8\ub7fc\ud504\uc758<\/span> \uc138\uae08<\/span> \uc81c\uc548\uc5d0<\/span> \ub300\ud55c<\/span> \uc815\ud655\ud55c<\/span> \uc138\ubd80<\/span> \uc0ac\ud56d\uc740<\/span> \uc544\uc9c1<\/span> \ub9c8\ubb34\ub9ac\ub418\uc9c0<\/span> \uc54a\uc558\uc9c0\ub9cc<\/span>, \uc9c0\uae08\ubd80\ud130<\/span> \uc900\ube44\ud558\ub294<\/span> \uac83\uc774<\/span> \uc911\uc694\ud569\ub2c8\ub2e4<\/span>.\u00a0DKLA LLP<\/span>\ub294<\/span> \ub2e4\uc74c\uacfc<\/span> \uac19\uc740<\/span> \ubc29\ubc95\uc73c\ub85c<\/span> \ub3c4\uc640\ub4dc\ub9b4<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>:\u00a0<\/span><\/p>

\u2022 <\/span>\uc120\uc81c\uc801<\/span> <\/b>\uc138\uae08<\/span> <\/b>\uc804\ub7b5 \ub9c8\ub828\u00a0<\/span><\/b>: <\/span>\uc800\ud76c<\/span> \ud300\uc740<\/span> \uc785\ubc95<\/span> \uc5c5\ub370\uc774\ud2b8\ub97c<\/span> \uc120\ub3c4\ud558\uc5ec<\/span> \uadc0\ud558\uac00<\/span> \uc5b4\ub5a4<\/span> \ubcc0\ud654\uc5d0\ub3c4<\/span> \uc900\ube44\ub420<\/span> \uc218<\/span> \uc788\ub3c4\ub85d<\/span> \ub3c4\uc640\ub4dc\ub9bd\ub2c8\ub2e4<\/span>\u00a0<\/span><\/p>

\u2022 <\/span>\ub9de\ucda4\ud615<\/span> <\/b>\uc870\uc5b8\u00a0<\/span><\/b>: <\/span>\uac1c\uc778<\/span> \ub610\ub294<\/span> \uc0ac\uc5c5\uc8fc\uc5d0<\/span> \ub9de\ucd98<\/span> \uc138\ubb34<\/span> \uc870\uc5b8\uc744<\/span> \uc81c\uacf5\ud569\ub2c8\ub2e4<\/span>\u00a0<\/span><\/p>

\u2022 <\/span>\uc5f0\uc911<\/span> <\/b>\uc9c0\uc6d0\u00a0<\/span><\/b>: <\/span>\uc138\uae08<\/span> \uacc4\ud68d\uc740<\/span> 4<\/span>\uc6d4\uc5d0\ub9cc<\/span> \ud544\uc694\ud55c<\/span> \uac83\uc774<\/span> \uc544\ub2d9\ub2c8\ub2e4<\/span>. <\/span>\uc800\ud76c\ub294<\/span> \uc5f0\uc911<\/span> \ub0b4\ub0b4<\/span> \uadc0\ud558\uc640<\/span> \ud568\uaed8\ud558\uc5ec<\/span> \uc808\uc138<\/span> \ud6a8\uacfc\ub97c<\/span> \uadf9\ub300\ud654\ud569\ub2c8\ub2e4<\/span><\/p>

\u00a0<\/span><\/p>

\ud2b8\ub7fc\ud504\uc758<\/span> <\/b>\uc138\uae08<\/span> <\/b>\uacc4\ud68d\uc5d0<\/span> <\/b>\ub300\ud55c<\/span> <\/b>\uc790\uc8fc<\/span> <\/b>\ubb3b\ub294<\/span> <\/b>\uc9c8\ubb38<\/span><\/b><\/h5>

Q: <\/b>\uc774<\/span> <\/b>\ubcc0\ud654\ub294<\/span> <\/b>\uc5b8\uc81c<\/span> <\/b>\uc2dc\ud589\ub418\ub098\uc694<\/span>?<\/b>
A: \uc0c8\ub85c\uc6b4<\/span> \uc138\ubc95\uc740<\/span> 2025\ub144<\/span> \uc138\uae08<\/span> \uc5f0\ub3c4\ubd80\ud130<\/span> \uc2dc\ud589\ub420<\/span> \uac00\ub2a5\uc131\uc774<\/span> \ub192\uc9c0\ub9cc<\/span>, \uc18c\uae09<\/span> \uc801\uc6a9\ub420<\/span> \uc218\ub3c4<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>.<\/p>

Q: <\/b>\uc81c\uc548\ub41c<\/span> <\/b>\ubcc0\ud654\ub85c<\/span> <\/b>\uc5b4\ub5bb\uac8c<\/span> <\/b>\ud61c\ud0dd\uc744<\/span> <\/b>\ubcfc<\/span> <\/b>\uc218<\/span> <\/b>\uc788\ub098\uc694<\/span>?<\/b>
A: CPA\uc640<\/span> \ud611\ub825\ud558\uc5ec<\/span> \uc138\uae08<\/span> \uc0c1\ud669\uc744<\/span> \ud3c9\uac00\ud558\uace0<\/span> \uc804\ub7b5\uc801<\/span> \uc870\uc815\uc744<\/span> \uc2dc\ud589\ud558\ub294<\/span> \uac83\uc774<\/span> \uc911\uc694\ud55c<\/span> \uc808\uc138<\/span> \ubc29\ubc95\uc785\ub2c8\ub2e4<\/span>.<\/p>

Q: <\/b>\uc5f0\ubc29<\/span> <\/b>\uc138\uae08<\/span> <\/b>\ubcc0\ud654\uac00<\/span> <\/b>\uc8fc<\/span> <\/b>\uc138\uae08\uc5d0<\/span> <\/b>\uc601\ud5a5\uc744<\/span> <\/b>\ubbf8\uce58\ub098\uc694<\/span>?<\/b>
A: \uc5f0\ubc29<\/span> \uc138\uae08<\/span> \uac1c\ud601\uc774<\/span> \uac04\uc811\uc801\uc73c\ub85c<\/span> \uc8fc<\/span> \uc138\uae08\uc5d0<\/span> \uc601\ud5a5\uc744<\/span> \ubbf8\uce60<\/span> \uc218<\/span> \uc788\uc9c0\ub9cc<\/span>, \uac01<\/span> \uc8fc\uc758<\/span> \ubc18\uc751\uc740<\/span> \ub2e4\ub97c<\/span> \uc218<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>.<\/p>

\u00a0<\/p>

DKLA LLP<\/b>\uc640<\/span> <\/b>\ud568\uaed8<\/span> <\/b>\uc7ac\uc815\uc801<\/span> <\/b>\ubbf8\ub798\ub97c<\/span> <\/b>\ud655\ubcf4\ud558\uc138\uc694<\/span><\/b><\/h5>

\uc138\uae08<\/span> \ubcc0\ud654\ub294<\/span> \uc5b4\ub824\uc6b8<\/span> \uc218<\/span> \uc788\uc9c0\ub9cc<\/span>, DKLA LLP\ub294<\/span> \uc774\ub97c<\/span> \uc798<\/span> \uc774\ud574\ud558\uace0<\/span> \ub3c4\uc640\ub4dc\ub9b4<\/span> \uc900\ube44\uac00<\/span> \ub418\uc5b4<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>. \uc800\ud76c\uc758<\/span> \uae4a\uc774<\/span> \uc788\ub294<\/span> \uc804\ubb38\uc131\uacfc<\/span> \ub9de\ucda4\ud615<\/span> \uc811\uadfc\uc744<\/span> \ud1b5\ud574<\/span> \ud2b8\ub7fc\ud504\uc758<\/span> \uc7a0\uc7ac\uc801\uc778<\/span> \uc138\uae08<\/span> \uac1c\ud601\uc744<\/span> \ucd5c\ub300\ud55c<\/span> \ud65c\uc6a9\ud560<\/span> \uc218<\/span> \uc788\ub3c4\ub85d<\/span> \ub3c4\uc640\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4<\/span>.<\/p>

\u00a0<\/p>

2025<\/b>\ub144<\/span> <\/b>\uc138\uae08<\/span> <\/b>\ubcc0\uacbd\uc5d0<\/span> <\/b>\ub3c4\uc6c0\uc774<\/span> <\/b>\ud544\uc694\ud558\uc2e0\uac00\uc694<\/span>?<\/b><\/h5>

DKLA LLP\uc758<\/span> \uc138\ubb34<\/span> \uc804\ubb38\uac00\ub4e4\uc740<\/span> IRS \uc5c5\ub370\uc774\ud2b8\ub97c<\/span> \ube60\ub974\uac8c<\/span> \uc774\ud574\ud558\uace0<\/span>, \uace0\uac1d\ub4e4\uc774<\/span> 2025\ub144\uc5d0<\/span> \uc55e\uc11c<\/span> \ub098\uac08<\/span> \uc218<\/span> \uc788\ub3c4\ub85d<\/span> \ub3d5\uace0<\/span> \uc788\uc2b5\ub2c8\ub2e4<\/span>. \uacf5\uc81c\ub97c<\/span> \uadf9\ub300\ud654\ud558\uace0<\/span> \uc804\ub7b5\uc801<\/span> \uc138\uae08<\/span> \uacc4\ud68d\uc744<\/span> \uc138\uc6b0\ub294<\/span> \ub370<\/span> \ub3c4\uc6c0\uc744<\/span> \ub4dc\ub9bd\ub2c8\ub2e4<\/span>.
\uc624\ub298<\/span> \uc0c1\ub2f4\uc744<\/span> \uc608\uc57d\ud558\uc138\uc694<\/span>!\u00a0<\/p>

\uc804\ud654\ubc88\ud638\u00a0<\/span>: (714) 886-6158<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

’25\ub144 \uc81c2\uae30\u00a0\ud2b8\ub7fc\ud504\u00a0\ud589\uc815\ubd80\uac00\u00a0\uc138\uae08\uc5d0 \ubbf8\uce60 \uc601\ud5a5 \ub3c4\ub110\ub4dc \ud2b8\ub7fc\ud504\ub294 \ucd5c\uadfc \ucde8\uc784 \ud6c4 \ubc31\uc545\uad00\uc5d0 \ub3cc\uc544\uc654\uace0, \uc0ac\ub78c\ub4e4\uc740 \ud070 \uc138\uae08 \ubcc0\ud654\uc5d0 \ub300\ud574 \ubc8c\uc368\ubd80\ud130 \ub5a0\ub4e4\uc369\ud569\ub2c8\ub2e4. \uadf8\uc758 \uccab \ubc88\uc9f8 \uc784\uae30 \ub3d9\uc548, \uadf8\ub294 2017\ub144\uc5d0 \uc138\uae08 \uac10\uba74 \ubc0f \uc77c\uc790\ub9ac \ubc95\uc548(TCJA)\uc744 \ub3c4\uc785\ud558\uc5ec \uc138\uae08 \uccb4\uacc4\uc5d0 \ud070 \ubcc0\ud654\ub97c \uac00\uc838\uc654\uc2b5\ub2c8\ub2e4. \uc774\uc81c \ub9ce\uc740 \ub0a9\uc138\uc790\ub4e4\uc774 \uadf8\uc758 \uc0c8\ub85c\uc6b4 \uc815\ucc45\uc774 2025\ub144 \uc138\uae08\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \ubbf8\uce60\uc9c0 \uad81\uae08\ud574\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud2b8\ub7fc\ud504 \ud589\uc815\ubd80\uc758 \uc2dc\ud589 \uac00\ub2a5\uc131\uc774 \ub192\uc740\u00a0\uc138\uae08 \uacc4\ud68d\uacfc \uadf8\uac83\uc774\u00a0\uac1c\uc778, \uac00\uc871 \ubc0f\u00a0\uae30\uc5c5\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \ubbf8\uce60\uc9c0\uc5d0 \ub300\ud574 \uc6b0\ub9ac\uac00 \uc54c\uace0 \uc788\ub294 \ub0b4\uc6a9\uc744 \uc815\ub9ac\ud574\ubd24\uc2b5\ub2c8\ub2e4. \ud2b8\ub7fc\ud504\uc758 \uc138\uae08\u00a0\uac1c\ud601 \ubcf5\uc2b5\ud558\uae30 \uccab \ubc88\uc9f8 \uc784\uae30 \ub3d9\uc548, \ud2b8\ub7fc\ud504\uc758 \uc138\uae08 \uc815\ucc45\uc740 \uacbd\uc81c \uc131\uc7a5\uc744 \ucd09\uc9c4\ud558\uace0 \uc138\ubc95\uc744 \uac04\uc18c\ud654\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud588\uc2b5\ub2c8\ub2e4. TCJA\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4: \u2022 \ubc95\uc778\uc138\uc728 \uc778\ud558 (35%\uc5d0\uc11c 21%\ub85c \uc778\ud558) \u2022 \ud45c\uc900 \uacf5\uc81c\uc561 \ud655\ub300, \uac1c\uc778 \ubc0f \ubd80\ubd80\uc758 \uacf5\uc81c\uc561\uc774 \uac70\uc758 \ub450 \ubc30\ub85c \uc99d\uac00 \u2022 \uc18c\ub4dd\uc138 \uad6c\uac04 \uc870\uc815, \ub9ce\uc740 \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c \uc138\uae08 \uc778\ud558 \ud6a8\uacfc. \ud2b8\ub7fc\ud504\uac00 \ub2e4\uc2dc \uc9d1\uad8c\ud558\uba74\uc11c \uadf8\ub294 \uc774\ub7ec\ud55c \uc815\ucc45\uc744 \ubc14\ud0d5\uc73c\ub85c \uacbd\uc81c\ub97c \ub354\uc6b1 \uc131\uc7a5\uc2dc\ud0a4\uaca0\ub2e4\uace0 \uc758\uc0ac\ub97c \ubc1d\ud78c \ubc14 \uc788\uc2b5\ub2c8\ub2e4. \ub17c\uc758 \uc911\uc778 \uc8fc\uc694 \uc138\uae08 \uc815\ucc45 \uc81c\uc548 1.\u00a0\uc18c\ub4dd\uc138\uc728 \uc870\uc815 \uac00\ub2a5\uc131 \ud2b8\ub7fc\ud504 \ud589\uc815\ubd80\ub294 \ud2b9\ud788 \uc911\uc0b0\uce35 \ub0a9\uc138\uc790\ub4e4\uc744 \uc704\ud55c \uc18c\ub4dd\uc138\uc728 \ucd94\uac00 \uc778\ud558\ub97c\u00a0\uac80\ud1a0\ud558\uace0 \uc788\ub2e4\uace0 \ud569\ub2c8\ub2e4. \u2022 \uc911\uc0b0\uce35 \uc9c0\uc6d0\u00a0: \uc911\uc0b0\uce35 \uadfc\ub85c\uc790\ub4e4\uc744 \uc704\ud55c 10% \uc138\uae08 \uc778\ud558 \uac00\ub2a5\uc131. \u2022 \uc0c1\uc704 \uc138\uc728 \uc720\uc9c0\u00a0: \ucd5c\uace0 \uc138\uc728\uc778 37%\ub294 \ubcc0\ud558\uc9c0 \uc54a\uc744 \uac00\ub2a5\uc131\uc774 \uc788\uc9c0\ub9cc, \uc18c\ub4dd \uad6c\uac04\uc774 \uc870\uc815\ub418\uc5b4 \uace0\uc18c\ub4dd\uc790\ub4e4\uc5d0\uac8c \uc720\ub9ac\ud55c \ud61c\ud0dd\uc774 \uc788\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. 2.\u00a0\ud45c\uc900 \uacf5\uc81c\uc561 \ucd94\uac00 \ud655\ub300 TCJA\ub294 \ud56d\ubaa9\ubcc4 \uacf5\uc81c\ub97c \ud558\uc9c0 \uc54a\ub294 \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c \ud070 \ubcc0\ud654\ub97c \uac00\uc838\uc654\uc73c\uba70, \ud45c\uc900 \uacf5\uc81c\ub97c \ub450 \ubc30\ub85c \ub298\ub838\uc2b5\ub2c8\ub2e4. \ud2b8\ub7fc\ud504\uc758 \uc0c8\ub85c\uc6b4 \ud589\uc815\ubd80 \ud558\uc5d0\uc11c\ub3c4 \ube44\uc2b7\ud55c \uc870\uc815\uc774 \uc774\ub8e8\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4: \u2022 \ubaa8\ub450\ub97c \uc704\ud55c \ub354 \ub192\uc740 \uacf5\uc81c\uc561\u00a0: \ub0a9\uc138\uc790 \ubcf8\uc778\uacfc\u00a0\ubd80\ubd80\ud569\uc0b0 \ubaa8\ub450 \ud45c\uc900 \uacf5\uc81c\uc561\uc774 \uc99d\uac00\ud558\uc5ec \uc138\uae08 \uc2e0\uace0\uac00 \ub354\uc6b1 \uac04\ub2e8\ud574\uc9c8 \uac83\uc785\ub2c8\ub2e4. 3.\u00a0\ubc95\uc778\uc138 \uc778\ud558 2.0 \uae30\uc5c5\ub4e4\uc740 TCJA\uc758 \ubc95\uc778\uc138\uc728 \uc778\ud558 \ub355\ubd84\uc5d0 \ud070 \ud61c\ud0dd\uc744 \ubd24\uace0, \ud2b8\ub7fc\ud504\uc758 \uacbd\uc81c \uc131\uc7a5 \ucd09\uc9c4\uc5d0 \ub300\ud55c \uc7ac\uc9d1\uc911\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ubcc0\ud654\ub97c \uac00\uc838\uc62c \uc218 \uc788\uc2b5\ub2c8\ub2e4: \u2022 \ub354 \ub0ae\uc740 \uc138\uc728\u00a0: \ubc95\uc778\uc138\uc728\uc744 20% \uc774\ud558\ub85c \ucd94\uac00 \uc778\ud558\ud558\ub294 \ub17c\uc758 \u2022 \uc911\uc18c\uae30\uc5c5 \uacf5\uc81c \ud655\ub300: \uc790\uaca9 \uc788\ub294 \uc0ac\uc5c5 \uc18c\ub4dd(QBI) \uacf5\uc81c\u00a0\ud655\uc7a5 4.\u00a0\uc0c1\uc18d\uc138 \uac1c\ud601 TCJA\ub294 \uc0c1\uc18d\uc138 \uba74\uc138 \ud55c\ub3c4\ub97c 1200\ub9cc \ub2ec\ub7ec \uc774\uc0c1\uc73c\ub85c \uc0c1\ud5a5 \uc870\uc815\ud588\uc2b5\ub2c8\ub2e4. \ud2b8\ub7fc\ud504\uac00 \ucd94\uc9c4\ud560 \uc218 \uc788\ub294 \ubcc0\uacbd \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4: \u2022 \uc0c1\uc18d\uc138 \uc644\uc804 \ud3d0\uc9c0: \uacf5\ud654\ub2f9\uc758 \uc624\ub79c \ubaa9\ud45c \u2022 \ubd80\uc758 \uc774\uc804 \uac04\uc18c\ud654: \uc99d\uc5ec \ubc0f \uc0c1\uc18d \uaddc\uc815\uc758 \uac04\uc18c\ud654 \uc774\ub7ec\ud55c \uc138\uae08 \ubcc0\ud654\uac00 \ub2f9\uc2e0\uc5d0\uac8c \uc758\ubbf8\ud558\ub294 \ubc14 \uac1c\uc778 \ub0a9\uc138\uc790 \u2022 \ub354 \ub9ce\uc740\u00a0\uc138\uc561\ud658\uae09\u00a0: \uc138\uc728 \uc778\ud558\uc640 \ud45c\uc900 \uacf5\uc81c\uc561 \uc99d\uac00\ub85c \ub354 \ub9ce\uc740 \ub3c8\uc774 \ub2f9\uc2e0\uc758 \uc8fc\uba38\ub2c8\uc5d0 \ub0a8\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4 \u2022 \ub354 \uac04\ub2e8\ud55c \uc138\uae08 \uc2e0\uace0\u00a0: \ub300\ubd80\ubd84\uc758 \ub0a9\uc138\uc790\uc5d0\uac8c \ud56d\ubaa9\ubcc4 \uacf5\uc81c\uac00 \ubd88\ud544\uc694\ud574\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4 \uae30\uc5c5 \u2022 \uc6b4\uc601 \ube44\uc6a9 \uc808\uac10\u00a0: \ubc95\uc778\uc138 \uc778\ud558\ub85c \uc774\uc775\uc774 \uc99d\uac00\ud558\uace0 \uc7ac\ud22c\uc790\ud560 \uc790\uae08\uc774 \ud655\ubcf4\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4 \u2022 \ud655\uc7a5 \uc720\uc778\ucc45\u00a0: \uacf5\uc81c \ud655\ub300\uac00 \uace0\uc6a9\uacfc \uc131\uc7a5\uc744 \ucd09\uc9c4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4 \uace0\uc561 \uc790\uc0b0 \ubcf4\uc720\uc790 \u2022 \uc720\uc0b0 \uacc4\ud68d \uae30\ud68c\u00a0: \uc0c1\uc18d\uc138 \ubcc0\uacbd\uc73c\ub85c \ubd80\uc758 \uc774\uc804\uc774 \ub354 \uc138\uae08 \ud6a8\uc728\uc801\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4 \u2022 \uc138\uae08 \ubd80\ub2f4 \ucd5c\uc18c\ud654: \uc138\uc728 \uc778\ud558\uc640 \uacf5\uc81c \ud655\ub300\uac00 \ud61c\ud0dd\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4 \ubcc0\ud654\uc5d0 \ub300\ube44\ud558\ub294 \ubc29\ubc95 \ud2b8\ub7fc\ud504\uc758 \uc138\uae08 \uc81c\uc548\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc138\ubd80 \uc0ac\ud56d\uc740 \uc544\uc9c1 \ub9c8\ubb34\ub9ac\ub418\uc9c0 \uc54a\uc558\uc9c0\ub9cc, \uc9c0\uae08\ubd80\ud130 \uc900\ube44\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.\u00a0DKLA LLP\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc29\ubc95\uc73c\ub85c \ub3c4\uc640\ub4dc\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4: \u2022 \uc120\uc81c\uc801 \uc138\uae08 \uc804\ub7b5 \ub9c8\ub828\u00a0: \uc800\ud76c \ud300\uc740 \uc785\ubc95 \uc5c5\ub370\uc774\ud2b8\ub97c \uc120\ub3c4\ud558\uc5ec \uadc0\ud558\uac00 \uc5b4\ub5a4 \ubcc0\ud654\uc5d0\ub3c4 \uc900\ube44\ub420 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\ub4dc\ub9bd\ub2c8\ub2e4 \u2022 \ub9de\ucda4\ud615 \uc870\uc5b8\u00a0: \uac1c\uc778 \ub610\ub294 \uc0ac\uc5c5\uc8fc\uc5d0 \ub9de\ucd98 \uc138\ubb34 \uc870\uc5b8\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4 \u2022 \uc5f0\uc911 \uc9c0\uc6d0\u00a0: \uc138\uae08 \uacc4\ud68d\uc740 4\uc6d4\uc5d0\ub9cc \ud544\uc694\ud55c \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc800\ud76c\ub294 \uc5f0\uc911 \ub0b4\ub0b4 \uadc0\ud558\uc640 \ud568\uaed8\ud558\uc5ec \uc808\uc138 \ud6a8\uacfc\ub97c \uadf9\ub300\ud654\ud569\ub2c8\ub2e4 \ud2b8\ub7fc\ud504\uc758 \uc138\uae08 \uacc4\ud68d\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38 Q: \uc774 \ubcc0\ud654\ub294 \uc5b8\uc81c \uc2dc\ud589\ub418\ub098\uc694? A: \uc0c8\ub85c\uc6b4 \uc138\ubc95\uc740 2025\ub144 \uc138\uae08 \uc5f0\ub3c4\ubd80\ud130 \uc2dc\ud589\ub420 \uac00\ub2a5\uc131\uc774 \ub192\uc9c0\ub9cc, \uc18c\uae09 \uc801\uc6a9\ub420 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. Q: \uc81c\uc548\ub41c \ubcc0\ud654\ub85c \uc5b4\ub5bb\uac8c \ud61c\ud0dd\uc744 \ubcfc \uc218 \uc788\ub098\uc694? A: CPA\uc640 \ud611\ub825\ud558\uc5ec \uc138\uae08 \uc0c1\ud669\uc744 \ud3c9\uac00\ud558\uace0 \uc804\ub7b5\uc801 \uc870\uc815\uc744 \uc2dc\ud589\ud558\ub294 \uac83\uc774 \uc911\uc694\ud55c \uc808\uc138 \ubc29\ubc95\uc785\ub2c8\ub2e4. Q: \uc5f0\ubc29 \uc138\uae08 \ubcc0\ud654\uac00 \uc8fc \uc138\uae08\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub098\uc694? A: \uc5f0\ubc29 \uc138\uae08 \uac1c\ud601\uc774 \uac04\uc811\uc801\uc73c\ub85c \uc8fc \uc138\uae08\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc9c0\ub9cc, \uac01 \uc8fc\uc758 \ubc18\uc751\uc740 \ub2e4\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4. DKLA LLP\uc640 \ud568\uaed8 \uc7ac\uc815\uc801 \ubbf8\ub798\ub97c \ud655\ubcf4\ud558\uc138\uc694 \uc138\uae08 \ubcc0\ud654\ub294 \uc5b4\ub824\uc6b8 \uc218 \uc788\uc9c0\ub9cc, DKLA LLP\ub294 \uc774\ub97c \uc798 \uc774\ud574\ud558\uace0 \ub3c4\uc640\ub4dc\ub9b4 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc800\ud76c\uc758 \uae4a\uc774 \uc788\ub294 \uc804\ubb38\uc131\uacfc \ub9de\ucda4\ud615 \uc811\uadfc\uc744 \ud1b5\ud574 \ud2b8\ub7fc\ud504\uc758 \uc7a0\uc7ac\uc801\uc778 \uc138\uae08 \uac1c\ud601\uc744 \ucd5c\ub300\ud55c \ud65c\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4. 2025\ub144 \uc138\uae08 \ubcc0\uacbd\uc5d0 \ub3c4\uc6c0\uc774 \ud544\uc694\ud558\uc2e0\uac00\uc694? DKLA LLP\uc758 \uc138\ubb34 \uc804\ubb38\uac00\ub4e4\uc740 IRS \uc5c5\ub370\uc774\ud2b8\ub97c \ube60\ub974\uac8c \uc774\ud574\ud558\uace0, \uace0\uac1d\ub4e4\uc774 2025\ub144\uc5d0 \uc55e\uc11c \ub098\uac08 \uc218 \uc788\ub3c4\ub85d \ub3d5\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uacf5\uc81c\ub97c \uadf9\ub300\ud654\ud558\uace0 \uc804\ub7b5\uc801 \uc138\uae08 \uacc4\ud68d\uc744 \uc138\uc6b0\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9bd\ub2c8\ub2e4. \uc624\ub298 \uc0c1\ub2f4\uc744 \uc608\uc57d\ud558\uc138\uc694! \uc804\ud654\ubc88\ud638\u00a0: (714) 886-6158<\/p>\n","protected":false},"author":1,"featured_media":2733,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[49],"class_list":["post-3409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-43","tag-2025-income-tax-changes-ko"],"_links":{"self":[{"href":"https:\/\/dklacpa.com\/ko\/wp-json\/wp\/v2\/posts\/3409","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dklacpa.com\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dklacpa.com\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dklacpa.com\/ko\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dklacpa.com\/ko\/wp-json\/wp\/v2\/comments?post=3409"}],"version-history":[{"count":12,"href":"https:\/\/dklacpa.com\/ko\/wp-json\/wp\/v2\/posts\/3409\/revisions"}],"predecessor-version":[{"id":3471,"href":"https:\/\/dklacpa.com\/ko\/wp-json\/wp\/v2\/posts\/3409\/revisions\/3471"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dklacpa.com\/ko\/wp-json\/wp\/v2\/media\/2733"}],"wp:attachment":[{"href":"https:\/\/dklacpa.com\/ko\/wp-json\/wp\/v2\/media?parent=3409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dklacpa.com\/ko\/wp-json\/wp\/v2\/categories?post=3409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dklacpa.com\/ko\/wp-json\/wp\/v2\/tags?post=3409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}