{"id":40540,"date":"2026-06-23T09:36:13","date_gmt":"2026-06-23T06:36:13","guid":{"rendered":"https:\/\/serkalaw.com\/%ed%8a%80%eb%a5%b4%ed%82%a4%ec%98%88-%ea%b5%ad%ea%b2%bd%ea%b0%84-%ea%b5%ac%ec%a1%b0-%ea%b5%ad%ec%a0%9c-%ec%a1%b0%ec%84%b8-%ea%b3%84%ed%9a%8d\/"},"modified":"2026-06-23T09:36:13","modified_gmt":"2026-06-23T06:36:13","slug":"%ed%8a%80%eb%a5%b4%ed%82%a4%ec%98%88-%ea%b5%ad%ea%b2%bd%ea%b0%84-%ea%b5%ac%ec%a1%b0-%ea%b5%ad%ec%a0%9c-%ec%a1%b0%ec%84%b8-%ea%b3%84%ed%9a%8d","status":"publish","type":"post","link":"https:\/\/serkalaw.com\/ko\/%ed%8a%80%eb%a5%b4%ed%82%a4%ec%98%88-%ea%b5%ad%ea%b2%bd%ea%b0%84-%ea%b5%ac%ec%a1%b0-%ea%b5%ad%ec%a0%9c-%ec%a1%b0%ec%84%b8-%ea%b3%84%ed%9a%8d\/","title":{"rendered":"\ud280\ub974\ud0a4\uc608 \uad6d\uacbd \uac04 \uad6c\uc870\ub97c \uc704\ud55c \uad6d\uc81c \uc870\uc138 \uacc4\ud68d"},"content":{"rendered":"
\"\uad6d\uc81c
\uad6d\uc81c \uc870\uc138 \uacc4\ud68d: \uad6d\uacbd \uac04 \uc0ac\uc5c5 \uc6b4\uc601\uc744 \ud569\ubc95\uc801\uc778 \ubc29\uc2dd\uc73c\ub85c \uc124\uacc4\ud558\uae30.<\/figcaption><\/figure>\n

\uc791\uc131: Av. Serkan Kara<\/strong>, Istanbul Bar No. 53770. \ucd5c\uc885 \uc5c5\ub370\uc774\ud2b8: 2026\ub144 6\uc6d4 14\uc77c.<\/p>\n

\ud280\ub974\ud0a4\uc608\uc5d0 \uac70\uc810\uc744 \ub454 \uadf8\ub8f9\uc758 \uad6d\uc81c \uc870\uc138 \uacc4\ud68d\uc740 \uc774\uc81c OECD \ud544\ub77c2 \uae00\ub85c\ubc8c \ucd5c\uc800\ud55c\uc138(GloBE \uaddc\uce59)\ub97c \uc911\uc2ec\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4. \uc774 \uaddc\uce59\uc740 \uc5f0\uacb0 \ub9e4\ucd9c\uc774 7\uc5b5 5\ucc9c\ub9cc \uc720\ub85c \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \ub2e4\uad6d\uc801 \uadf8\ub8f9\uc5d0 \ub300\ud574 \uad00\ud560\uad8c\ubcc4 15%\uc758 \ucd5c\uc800 \uc2e4\ud6a8\uc138\uc728\uc744 \uc124\uc815\ud569\ub2c8\ub2e4. \ud280\ub974\ud0a4\uc608\ub294 \uc774 \uccb4\uacc4\uc5d0 \ubd80\ud569\ud558\ub294 \uad6d\ub0b4 \ucd5c\uc800\ud55c\uc138\ub97c \ub3c4\uc785\ud588\uc73c\ubbc0\ub85c, \uad6d\uacbd \uac04 \uad6c\uc870 \uc124\uacc4\ub294 \ub354 \uc774\uc0c1 \uac00\uc7a5 \ub0ae\uc740 \ubc95\uc815\uc138\uc728\uc744 \ucc3e\ub294 \ubb38\uc81c\uac00 \uc544\ub2d9\ub2c8\ub2e4. \uc774\ub294 \uc2e4\ud6a8\uc138\uc728\uc744 \uad00\ub9ac\ud558\uace0, \uc138\ubb34\uc870\uc0ac\uc5d0 \ub300\ube44\ud55c \ubb38\uc11c\ub97c \uad6c\ucd95\ud558\uba70, \ub0a8\uc6a9 \ubc29\uc9c0 \ubc0f \uc2e4\uc9c8(substance) \uc2ec\uc0ac\ub97c \uacac\ub38c\ub0b4\ub294 \ubb38\uc81c\uc785\ub2c8\ub2e4. \ud280\ub974\ud0a4\uc608 \uc790\ud68c\uc0ac \ubc30\ub2f9 \uc775\uae08\ubd88\uc0b0\uc785 \uc81c\ub3c4(\ubc95\uc778\uc138\ubc95 \uc81c5520\ud638 \uc81c5\uc870)\uc640 \uc758\ubb34\uc801 \uc774\uc804\uac00\uaca9 \ubb38\uc11c\ud654(\uc81c5520\ud638 \uc81c13\uc870)\ub294 \ubc29\uc5b4 \uac00\ub2a5\ud55c \ubaa8\ub4e0 \uacc4\ud68d\uc758 \uc911\uc2ec\uc5d0 \uc788\uc73c\uba70, \uc544\ub798\uc758 \ubaa8\ub4e0 \uc138\uc728\uacfc \uae30\uc900\uc740 \uc2e0\uace0 \uc2dc\uc810\uc5d0 \uc720\ud6a8\ud55c\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\uae00\ub85c\ubc8c \ucd5c\uc800\ud55c\uc138\ub780 \ubb34\uc5c7\uc774\uba70 \ud280\ub974\ud0a4\uc608 \uad6c\uc870\uc5d0 \uc5b4\ub5bb\uac8c \uc801\uc6a9\ub418\ub098\uc694?<\/h2>\n

\uae00\ub85c\ubc8c \ucd5c\uc800\ud55c\uc138\ub294 OECD \ud544\ub77c2 \uccb4\uacc4\ub85c\uc11c, GloBE \ubaa8\ub378 \uaddc\uce59\uc744 \ud1b5\ud574 \uad6c\ud604\ub418\uace0 \ud280\ub974\ud0a4\uc608\ub97c \ud3ec\ud568\ud55c \ucc38\uc5ec \uad00\ud560\uad8c\uc758 \uad6d\ub0b4\ubc95\uc73c\ub85c \ucc44\ud0dd\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ub294 7\uc5b5 5\ucc9c\ub9cc \uc720\ub85c\uc758 \uc5f0\uacb0 \ub9e4\ucd9c \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9\uc5d0 \ub300\ud574 \uad00\ud560\uad8c\ubcc4\ub85c \uce21\uc815\ub41c 15%\uc758 \ucd5c\uc800 \uc2e4\ud6a8\uc138\uc728\uc744 \ubd80\uacfc\ud569\ub2c8\ub2e4. \uc5b4\ub290 \uad00\ud560\uad8c\uc758 \uc2e4\ud6a8\uc138\uc728\uc774 15% \ubbf8\ub9cc\uc73c\ub85c \ub5a8\uc5b4\uc9c0\ub294 \uacbd\uc6b0, \ucd94\uac00\uc138(top-up tax)\uac00 \uc0b0\uc815\ub418\uc5b4 \uc9d5\uc218\ub429\ub2c8\ub2e4.<\/p>\n

\uc774\ub294 \ub2e8\uc77c\ud55c \uc804 \uc138\uacc4\uc801 \uc138\uae08\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc0c1\ud638 \uc791\uc6a9\ud558\ub294 \uc5ec\ub7ec \uad6d\ub0b4 \uc2dc\ud589 \uaddc\uc815\uc758 \uc870\uc728\ub41c \uc9d1\ud569\uc774\ubbc0\ub85c, \ud558\ub098\uc758 \ubc95\ub839\uc774 \uc544\ub2c8\ub77c \uaddc\uce59\ub4e4\uc758 \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ub9de\ucd94\uc5b4 \uacc4\ud68d\uc744 \uc138\uc6b0\uac8c \ub429\ub2c8\ub2e4. \ud280\ub974\ud0a4\uc608 \ubc95\uc778\uc744 \ub454 \uadf8\ub8f9\uc5d0\uac8c \uc2e4\ubb34\uc801\uc778 \uc9c8\ubb38\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uc801\uc6a9 \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud558\ub294\uac00, \uac01 \uad6d\uac00\uc5d0\uc11c\uc758 \uad00\ud560\uad8c\ubcc4 \uc2e4\ud6a8\uc138\uc728\uc740 \uc5bc\ub9c8\uc778\uac00, \uadf8\ub9ac\uace0 \uc5b4\ub290 \uad00\ud560\uad8c\uc774 \ucd94\uac00\uc138\ub97c \uc9d5\uc218\ud560 \uad8c\ud55c\uc744 \uac16\ub294\uac00. \ud280\ub974\ud0a4\uc608\uc758 \uc138\uc81c \ud61c\ud0dd \ud3ec\uc9c0\uc158\uc73c\ub85c \uc778\ud574 \ud604\uc9c0 \uc2e4\ud6a8\uc138\uc728\uc774 \ucd5c\uc800 \uc218\uc900 \uc544\ub798\ub85c \ub0b4\ub824\uac00\uba74, \uadf8 \uaca9\ucc28\ub294 \ubcf4\uc720\ub418\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \ud658\uc218\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\ub204\uac00 \ud544\ub77c2\uc758 \uc801\uc6a9 \ub300\uc0c1\uc778\uac00\uc694?<\/h2>\n

\ud544\ub77c2\ub294 \uc77c\ubc18\uc801\uc73c\ub85c GloBE \uaddc\uce59\uc774 \uc815\ud55c 7\uc5b5 5\ucc9c\ub9cc \uc720\ub85c \uae30\uc900 \uc774\uc0c1\uc758 \uc5f0\uac04 \uc5f0\uacb0 \uadf8\ub8f9 \ub9e4\ucd9c\uc744 \uac16\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9\uc5d0 \uc801\uc6a9\ub418\uba70, \uad6c\uc131 \uc2e4\uccb4(constituent entities), \uc801\uc6a9 \uc81c\uc678, \uacbd\uacfc \uaddc\uc815 \ub4f1\uc5d0 \uad00\ud55c \uc0c1\uc138\ud55c \uc870\ud56d\uc744 \ub461\ub2c8\ub2e4. \uc774 \uae30\uc900 \ubbf8\ub9cc\uc758 \uadf8\ub8f9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uae00\ub85c\ubc8c \ucd5c\uc800\ud55c\uc138\uc758 \uc801\uc6a9 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\ub098, \ud1b5\uc0c1\uc801\uc778 \ud280\ub974\ud0a4\uc608 \ubc95\uc778\uc138 \ubc0f \uc774\uc804\uac00\uaca9 \uaddc\uce59\uc740 \uc5ec\uc804\ud788 \uc804\uba74\uc801\uc73c\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n

\uc774\uc0ac\ud68c \ucc28\uc6d0\uc758 \uc801\uc6a9 \ubc94\uc704 \uac80\ud1a0\ub294 \uadf8\ub8f9 \ucc28\uc6d0\uc758 \uc5f0\uacb0 \ub9e4\ucd9c \uc218\uce58, \uc18c\uc720 \ubc0f \uc9c0\ubc30 \uc0ac\uc2ac, \uc800\uc138\uc728 \uad00\ud560\uad8c\uc774\ub098 \uc138\uc81c \ud61c\ud0dd \uc81c\ub3c4 \ub0b4\uc758 \uc874\uc7ac \uc5ec\ubd80, \uc911\uc694\ud55c \ubb34\ud615\uc790\uc0b0 \uc18c\ub4dd \ud750\ub984, \uadf8\ub9ac\uace0 \ud2b9\ubcc4 \uad6c\uc5ed\uc774\ub098 \uba74\uc138 \ud61c\ud0dd\uc5d0 \ub300\ud55c \uc758\uc874\ub3c4\ub97c \uc0b4\ud3b4\ubd05\ub2c8\ub2e4. \uc815\ud655\ud55c \uc218\uce58\uc640 \uc801\uc6a9 \uc2dc\uae30 \uaddc\uce59\uc740 \uc2dc\ud589 \ubc95\ub839\uc5d0\uc11c \uc815\ud558\ubbc0\ub85c, \ud574\ub2f9 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc720\ud6a8\ud55c \ub9e4\ucd9c \uae30\uc900\uacfc \uacbd\uacfc \uc644\ud654 \uc870\uce58\ub97c \ud655\uc778\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n

\ucd94\uac00\uc138\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\uba70 QDMTT\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/h2>\n

\uacc4\uc0b0\uc740 \uad00\ud560\uad8c\ubcc4\ub85c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. \uac01 \uad6d\uac00\uc5d0 \ub300\ud574 \uadf8\ub8f9\uc740 GloBE \uc18c\ub4dd, \ud574\ub2f9 \uc18c\ub4dd\uacfc \uad00\ub828\ub41c \ub300\uc0c1 \uc870\uc138(covered taxes), \uadf8\ub9ac\uace0 \uadf8\uc5d0 \ub530\ub978 \uc2e4\ud6a8\uc138\uc728\uc744 \uc0b0\uc815\ud569\ub2c8\ub2e4. \uadf8 \uc138\uc728\uc774 15% \ubbf8\ub9cc\uc778 \uacbd\uc6b0, \uba85\uc2dc\ub41c \uc801\uc6a9 \uc81c\uc678, \uc548\uc804\uc7a5\uce58(safe harbour), \uc21c\uc11c \uaddc\uce59\uc744 \uc801\uc6a9\ud55c \ud6c4 \ud574\ub2f9 \uacfc\uc138\ud45c\uc900\uc5d0 \ucd94\uac00\uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc801\uaca9 \uad6d\ub0b4 \ucd5c\uc800 \ucd94\uac00\uc138(QDMTT)\ub294 \uc6d0\ucc9c\uc9c0 \uad00\ud560\uad8c\uc774 \uadf8 \ucd94\uac00\uc138\ub97c \ub2e4\ub978 \uad6d\uac00\uc758 \uaddc\uce59 \uccb4\uacc4\uc5d0 \uc591\ub3c4\ud558\uc9c0 \uc54a\uace0 \uc9c1\uc811 \uc9d5\uc218\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/p>\n

QDMTT\ub294 \uad6c\uc870 \uc124\uacc4\uc758 \ub17c\ub9ac\ub97c \ubc14\uafc9\ub2c8\ub2e4. \ub0ae\uc740 \ubc95\uc815\uc138\uc728\uc758 \uac00\uce58\ub294 \uc904\uc5b4\ub4dc\ub294 \ubc18\uba74, \ud589\uc815\uc801 \ud655\uc2e4\uc131, \uc548\uc804\uc7a5\uce58 \uc801\uaca9\uc131, \uba85\ud655\ud55c \ubb38\uc11c\ud654\uc758 \uac00\uce58\ub294 \ub192\uc544\uc9d1\ub2c8\ub2e4. \uad6d\ub0b4\ubc95\uc774 QDMTT\ub97c \uc801\uaca9\uc73c\ub85c \ucde8\uae09\ud558\ub294 \uacbd\uc6b0 \uc99d\ube59 \uc694\uccad\uc744 \uc608\uc0c1\ud574\uc57c \ud558\ubbc0\ub85c, \uc0b0\uc815 \ud30c\uc77c, \uc7ac\ubb34\uc81c\ud45c\uc640\uc758 \uc870\uc815 \uc790\ub8cc, \uadf8\ub9ac\uace0 \ud574\ub2f9 \ud3ec\uc9c0\uc158\uc774 \ud604\uc9c0 \uaddc\uce59\uc744 \ucda9\uc871\ud558\ub294 \ubc29\uc2dd\uc744 \uc124\uba85\ud558\ub294 \uba54\ubaa8\ub97c \ub9c8\ub828\ud558\uc2ed\uc2dc\uc624. QDMTT, \uc18c\ub4dd\uc0b0\uc785\uaddc\uce59(IIR), \ube44\uacfc\uc138 \uc9c0\uae09\uc561 \ubcf4\uc644\uaddc\uce59(UTPR) \uac04\uc758 \uc0c1\ud638 \uc791\uc6a9\uc740 \uac1c\ubcc4\uc801\uc73c\ub85c\uac00 \uc544\ub2c8\ub77c \ud568\uaed8 \ubaa8\ub378\ub9c1\ud574\uc57c \ud558\uba70, \uadf8\ub807\uc9c0 \uc54a\uc73c\uba74 \ud604\uae08 \uc138\ubd80\ub2f4\uc744 \uc2e0\ub8b0\uc131 \uc788\uac8c \uc608\uce21\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n

\ubc29\uc5b4 \uac00\ub2a5\ud55c \uad6d\uacbd \uac04 \uad6c\uc870\uc5d0\ub294 \uc5b4\ub5a4 \ubb38\uc11c\uac00 \ud544\uc694\ud55c\uac00\uc694?<\/h2>\n

\ubc29\uc5b4 \uac00\ub2a5\ud55c \uad6c\uc870\ub294 \uc2e4\uc9c8(substance) \uc99d\ube59\uacfc \ub3d9\uc2dc\uae30 \uc774\uc804\uac00\uaca9 \ubb38\uc11c\uc5d0 \uae30\ubc18\ud558\uba70, \uc774\ub294 \ud280\ub974\ud0a4\uc608 \ubc95\uc778\uc138\ubc95 \uc81c5520\ud638 \uc81c13\uc870(\uc774\uc804\uac00\uaca9\uc744 \ud1b5\ud55c \uc740\ub2c9\ub41c \uc774\uc775 \ubd84\ubc30)\uc5d0 \ub530\ub77c \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4. \ud575\uc2ec \uc9c8\ubb38\uc740 \uadf8\ub8f9 \ub0b4 \uacc4\uc57d\uc774 \uc2e4\uc81c \ud589\uc704\uc640 \uc77c\uce58\ud558\ub294\uac00\uc785\ub2c8\ub2e4. \uc989, \ub204\uac00 \uac00\uce58 \ucc3d\ucd9c \uae30\ub2a5\uc744 \uc218\ud589\ud558\uba70, \ub204\uac00 \uad00\ub828 \uc704\ud5d8\uc744 \ud1b5\uc81c\ud558\uace0 \ubd80\ub2f4\ud560 \uc218 \uc788\ub294\uac00\uc785\ub2c8\ub2e4. \uacc4\uc57d\uc774 \uc2e4\uc81c \uc6b4\uc601 \ud604\uc2e4\uacfc \uc77c\uce58\ud558\uc9c0 \uc54a\uc73c\uba74, \uadf8 \uad6c\uc870\ub294 \uc7ac\uad6c\uc131(re-characterisation) \uc704\ud5d8\uc5d0 \ub178\ucd9c\ub429\ub2c8\ub2e4.<\/p>\n

\uc911\uc694\ud55c \uad6d\uacbd \uac04 \ud750\ub984\ub9c8\ub2e4 \uc2e4\uc9c8\uc801 \uc18c\uc720 \ubc0f \uc2e4\uc9c8 \uc99d\ube59 \uc790\ub8cc\uc9d1\uc744 \uad6c\ucd95\ud558\uc2ed\uc2dc\uc624:<\/p>\n

    \n
  • \uc774\uc0ac\ud68c \uc758\uc0ac\ub85d, \uc758\uc0ac\uacb0\uc815 \uae30\ub85d, \uadf8\ub9ac\uace0 \uc8fc\uc694 \uacb0\uc815\uc774 \uc2e4\uc81c\ub85c \uc5b4\ub514\uc5d0\uc11c \ub0b4\ub824\uc9c0\ub294\uc9c0\uc5d0 \ub300\ud55c \uc99d\uac70;<\/li>\n
  • \uc870\uc138\uc870\uc57d \uc801\uc6a9\uc744 \uc704\ud55c, \uc720\ud6a8 \uae30\uac04\uc774 \uba85\uc2dc\ub41c \uac70\uc8fc\uc790\uc99d\uba85\uc11c;<\/li>\n
  • \uc740\ud589 \uacc4\uc88c \ud1b5\uc81c \uc99d\uac70, \uc0ac\ubb34\uc2e4 \ubc0f \uae09\uc5ec \uc9c0\uae09 \uc99d\ube59;<\/li>\n
  • \uc11c\uba85\ub418\uace0 \uc2e4\uc81c\ub85c \uc774\ud589\ub418\ub294 \uadf8\ub8f9 \ub0b4 \uacc4\uc57d, \uadf8\ub9ac\uace0 \ud22c\uba85\ud558\uac8c \ubb38\uc11c\ud654\ub41c \uc5f0\ub9d0 \uc815\uc0b0 \uc790\ub8cc;<\/li>\n
  • \ud604\uae08 \ud750\ub984\uacfc \uc77c\uad00\ub41c \ubc30\ub2f9 \uc815\ucc45.<\/li>\n<\/ul>\n

    \ud558\ub098\uc758 \uc77c\uad00\ub41c \uc790\ub8cc\uc9d1\uc774 \uc911\uc694\ud55c \uc774\uc720\ub294, \ub3d9\uc77c\ud55c \uc9c8\ubb38\uc774 \uc138 \ubc29\ud5a5\uc5d0\uc11c \ub3d9\uc2dc\uc5d0 \ub4e4\uc5b4\uc624\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc989, \uc138\ubb34 \ub2f9\uad6d, \uc9c0\uae09 \uc740\ud589\uc758 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ud300, \uadf8\ub9ac\uace0 \ud22c\uc790\uc790 \uc2e4\uc0ac\uc785\ub2c8\ub2e4. \ubc95\uc815 \ud68c\uacc4, \uc774\uc804\uac00\uaca9 \uc790\ub8cc, \uc138\ubb34 \uc2e0\uace0\uc11c \uc0ac\uc774\uc758 \ubaa8\uc21c\uc740 \ub0a9\uc138\uc790\uc5d0\uac8c \ubd88\ub9ac\ud558\uac8c \ud574\uc11d\ub429\ub2c8\ub2e4.<\/p>\n

    \uc870\uc57d \ud61c\ud0dd\uc744 \uc704\ud574 \uc5ec\uc804\ud788 \ud280\ub974\ud0a4\uc608 \uc9c0\uc8fc\ud68c\uc0ac \uad6c\uc870\ub97c \ud65c\uc6a9\ud560 \uc218 \uc788\ub098\uc694?<\/h2>\n

    \uc608, \ub2e4\ub9cc \uadf8 \uad6c\uc870\uac00 \uc2e4\uc9c8\uc801\uc778 \uc2e4\uccb4\uc640 \ubb38\uc11c\ud654\ub41c \uc0c1\uc5c5\uc801 \ud569\ub9ac\uc131\uc744 \uac16\ucd98 \uacbd\uc6b0\uc5d0 \ud55c\ud569\ub2c8\ub2e4. 2026\ub144\uc758 \uc870\uc57d \ud61c\ud0dd\uc740 \uc8fc\ub41c\ubaa9\uc801\uae30\uc900(principal-purpose) \ubc0f \ub0a8\uc6a9 \ubc29\uc9c0 \ubd84\uc11d\uc5d0 \ub530\ub77c \uac80\uc99d\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ud280\ub974\ud0a4\uc608\ub294 \uad11\ubc94\uc704\ud55c \uc774\uc911\uacfc\uc138\ubc29\uc9c0\uc870\uc57d \ub124\ud2b8\uc6cc\ud06c\uc640, \ubc95\uc778\uc138\ubc95 \uc81c5520\ud638 \uc81c5\uc870\uc5d0 \ub530\ub978 \uc801\uaca9 \uc678\uad6d \uc790\ud68c\uc0ac \ubc30\ub2f9\uc5d0 \ub300\ud55c \uc775\uae08\ubd88\uc0b0\uc785 \uc81c\ub3c4\uc5d0 \uc758\uc874\ud569\ub2c8\ub2e4. \uc11c\ub958\uc0c1\uc758 \uac70\uc8fc\uc131\uc740 \ucde8\uc57d\ud569\ub2c8\ub2e4. \uc9c0\uc8fc\ud68c\uc0ac\uac00 \uc6b4\uc601\uc0c1\uc758 \uc5ed\ud560\uc774 \uc5c6\uc73c\uba74 \ud45c\uc801\uc774 \ub418\uba70, \uc6d0\ucc9c\uc9d5\uc218 \uac10\uba74\uc740 \uc138\ubb34\uc870\uc0ac \uc774\uc804 \uc9c0\uae09 \ub2e8\uacc4\uc5d0\uc11c \uac70\ubd80\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

    \ubc29\uc5b4 \uac00\ub2a5\ud55c \ud280\ub974\ud0a4\uc608 \ud50c\ub7ab\ud3fc\uc740 \uad00\ub9ac, \uc790\uae08 \uc6b4\uc6a9, \uc870\ub2ec, \ub610\ub294 \uc9c0\uc5ed \uc11c\ube44\uc2a4\uc640 \uac19\uc740 \uc2e4\uc81c \uc6b4\uc601\uc744 \ubc18\uc601\ud558\uba70, \uc778\ub825, \uacac\uace0\ud55c \uc774\uc804\uac00\uaca9, \uadf8\ub9ac\uace0 \ubb38\uc11c\ud654\ub41c \uc0ac\uc5c5 \ubaa9\uc801\uc5d0 \uc758\ud574 \ub4b7\ubc1b\uce68\ub429\ub2c8\ub2e4. \ubc29\uc5b4 \ubd88\uac00\ub2a5\ud55c \uac83\uc740 \ub2e8\uc9c0 \ubc30\ub2f9\uc774\ub098 \uc0ac\uc6a9\ub8cc\ub97c \uc6b0\ud68c \uacbd\uc720\uc2dc\ud0a4\ub294 \ub370\uc5d0\ub9cc \uc4f0\uc774\ub294 \ud398\uc774\ud37c\ucef4\ud37c\ub2c8\uc785\ub2c8\ub2e4. \ubc30\ub2f9 \uc6d0\ucc9c\uc9d5\uc218\uc728\uacfc \ubaa8\ub4e0 \uc870\uc57d \uac10\uba74\uc740 \ubc30\ub2f9 \uc2dc\uc810\uc5d0 \uc720\ud6a8\ud55c\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \uc774\ub7ec\ud55c \uc138\uc728\uc740 \uace0\uc815\ub41c \uac83\uc774 \uc544\ub2c8\ub77c \uaddc\uc815\uacfc \uc801\uc6a9 \uac00\ub2a5\ud55c \uc870\uc57d\uc5d0 \uc758\ud574 \uc815\ud574\uc9c0\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n

    \uc6d0\uaca9 \uadfc\ubb34\uc640 \ub514\uc9c0\ud138 \ub178\ub9c8\ub4dc\ub294 \uc5b4\ub5bb\uac8c \uace0\uc815\uc0ac\uc5c5\uc7a5 \uc704\ud5d8\uc744 \ubc1c\uc0dd\uc2dc\ud0a4\ub098\uc694?<\/h2>\n

    \uc6d0\uaca9 \uadfc\ubb34\ub294 \uc9c1\uc6d0\uc774 \ub2e4\ub978 \uad00\ud560\uad8c\uc5d0\uc11c \uc0c1\uc2dc\uc801\uc73c\ub85c \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uac70\ub098, \uc8fc\uc694 \uae30\ub2a5\uc744 \uad00\ub9ac\ud558\uac70\ub098, \uc885\uc18d \ub300\ub9ac\uc778\uc73c\ub85c \ud65c\ub3d9\ud558\ub294 \uacbd\uc6b0 \uace0\uc815\uc0ac\uc5c5\uc7a5(PE) \ubc0f \uae09\uc5ec\uc138 \ub178\ucd9c\uc744 \ubc1c\uc0dd\uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2f9\uad6d\uc740 \uc0ac\uc2e4\uad00\uacc4\uac00 \ub4b7\ubc1b\uce68\ub420 \ub54c \ubd84\uc0b0\ub41c \ud300\uc744 \uc810\uc810 \ub354 \uacfc\uc138 \ub300\uc0c1 \uc874\uc7ac\ub85c \ucde8\uae09\ud558\ubbc0\ub85c, \uc704\ud5d8\uc740 \uc9c1\ucc45\uc774 \uc544\ub2c8\ub77c \uc0ac\ub78c\ub4e4\uc774 \uc2e4\uc81c\ub85c \ubb34\uc5c7\uc744 \ud558\ub294\uac00\uc5d0 \uc758\ud574 \uc88c\uc6b0\ub429\ub2c8\ub2e4.<\/p>\n

    \ud754\ud55c \uc720\ubc1c \uc694\uc778\uc73c\ub85c\ub294 \uc601\uc5c5 \uc9c1\uc6d0\uc774 \ud604\uc9c0\uc5d0\uc11c \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\ub294 \uacbd\uc6b0, \uace0\uc704 \uc784\uc6d0\uc774 \ud55c \uad6d\uac00\uc5d0\uc11c \uc0c1\uc2dc\uc801\uc73c\ub85c \uc0ac\uc5c5\uc744 \uad00\ub9ac\ud558\ub294 \uacbd\uc6b0, \ud604\uc9c0 \uc885\uc18d \ub300\ub9ac\uc778\uc774 \uc601\uc5c5 \ubd80\ubb38\uc73c\ub85c \ud65c\ub3d9\ud558\ub294 \uacbd\uc6b0, \uadf8\ub9ac\uace0 \uc7ac\ud0dd \uc0ac\ubb34\uc2e4\uc774 \uace0\uc815\ub41c \uc0ac\uc5c5 \uc7a5\uc18c\uac00 \ub418\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc704\ud5d8 \ud1b5\uc81c\ub294 \uc8fc\ub85c \uac70\ubc84\ub10c\uc2a4\uc758 \ubb38\uc81c\uc785\ub2c8\ub2e4. \ub204\uac00 \uc5b4\ub514\uc5d0\uc11c \ud68c\uc0ac\ub97c \uad6c\uc18d\ud560 \uc218 \uc788\ub294\uc9c0 \uc815\ud558\uace0, \uacc4\uc57d \uc11c\uba85 \uad8c\ud55c\uc744 \uc911\uc559 \uc9d1\uc911\ud654\ud558\uba70, \uc218\uc775 \ucc3d\ucd9c \uacb0\uc815\uc774 \uc5b4\ub514\uc5d0\uc11c \uc2b9\uc778\ub418\ub294\uc9c0 \ubcf4\uc5ec\uc8fc\ub294 \uae30\ub85d\uc744 \uc720\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/p>\n

    \uc138\uc81c \ud61c\ud0dd \uad00\ud560\uad8c \ub300(\u5c0d) \ucd5c\uc800\ud55c\uc138 \ub178\ucd9c: \uc5b4\ub290 \uc811\uadfc\ubc95\uc774 \uacac\uace0\ud55c\uac00?<\/h2>\n

    \uc774\uc775 \ub9c8\uc9c4\uc744 \uc800\uc138\uc728 \ub610\ub294 \uc138\uc81c \ud61c\ud0dd \uc2e4\uccb4\uc5d0 \uacc4\uc0c1\ud558\ub294 \uc804\ud1b5\uc801 \ubaa8\ub378\uc740, \ud544\ub77c2\uc640 QDMTT\uac00 \ucd94\uac00\uc138\ub97c \ud3ec\ucc29\ud560 \uc218 \uc788\uac8c \ub418\uba74\uc11c \uc57d\ud654\ub429\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uacb0\uc815\uc744 \uba85\ud655\ud788 \ud558\uae30 \uc704\ud574 \uae30\uc874 \uc811\uadfc\ubc95\uacfc 2026\ub144 \uae30\uc900\uc5d0 \ub9de\ucd98 \uc7ac\uc124\uacc4\ub97c \ub300\ube44\uc2dc\ud0b5\ub2c8\ub2e4.<\/p>\n\n\n\n\n\n\n\n\n\n
    \uc694\uc18c<\/th>\n\uae30\uc874 \uc800\uc138\uc728 \uad6c\uc870<\/th>\n2026\ub144 \uc2e4\uc9c8 \uc815\ud569\ud615 \uc124\uacc4<\/th>\n<\/tr>\n<\/thead>\n
    \ud575\uc2ec \uc218\ub2e8<\/td>\n\ucd5c\uc800 \ubc95\uc815\uc138\uc728<\/td>\n\ubc29\uc5b4 \uac00\ub2a5\ud55c \uc2e4\ud6a8\uc138\uc728<\/td>\n<\/tr>\n
    \uc774\uc775 \uc18c\uc7ac\uc9c0<\/td>\n\uc138\uc81c \ud61c\ud0dd \uc2e4\uccb4 \ub0b4\uc758 \uc9c0\uc2dd\uc7ac\uc0b0 \ub610\ub294 \uc11c\ube44\uc2a4<\/td>\n\uc774\uc775\uc774 \uae30\ub2a5\uacfc \ud1b5\uc81c\ub97c \ub530\ub984<\/td>\n<\/tr>\n
    \ucd5c\uc800\ud55c\uc138 \uacb0\uacfc<\/td>\n\uc2e4\ud6a8\uc138\uc728 15% \ubbf8\ub9cc \uc2dc \ucd94\uac00\uc138 \ubc1c\uc0dd<\/td>\n\uc2e4\ud6a8\uc138\uc728\uc744 \ucd5c\uc800 \uc218\uc900\uc5d0 \ub9de\ucd94\uc5b4 \uad00\ub9ac<\/td>\n<\/tr>\n
    \uc870\uc57d \ud3ec\uc9c0\uc158<\/td>\n\uc8fc\ub41c\ubaa9\uc801\uae30\uc900 \ud558\uc5d0\uc11c \ucde8\uc57d<\/td>\n\uc2e4\uc9c8\uacfc \ubb38\uc11c\ub85c \ub4b7\ubc1b\uce68<\/td>\n<\/tr>\n
    \ubd84\uc7c1 \uc704\ud5d8<\/td>\n\ub192\uc74c, \uc7ac\uad6c\uc131 \uac00\ub2a5\uc131 \ud07c<\/td>\n\ub0ae\uc74c, \uc138\ubb34\uc870\uc0ac\uc5d0 \uacac\uace0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \uc7ac\uc124\uacc4\ub294 \ub300\uac1c \uc810\uc9c4\uc801\uc785\ub2c8\ub2e4. \uc774\uc804\ub41c \uc774\uc775\uc744 \uc138\uc81c \ud61c\ud0dd \uc2e4\uccb4\uac00 \uc6b4\uc601\uc0c1 \uc815\ub2f9\ud654\ud560 \uc218 \uc788\ub294 \uc218\uc900\uc73c\ub85c \uc881\ud788\uace0, \uc774\uc775 \ubc30\ubd84\uc5d0 \ub9de\ub3c4\ub85d \uc2e4\uc81c \uae30\ub2a5\uacfc \uac70\ubc84\ub10c\uc2a4\ub97c \uc774\uc804\ud558\uba70, \ub3d9\uc2dc\uae30 \uc99d\ube59\uc73c\ub85c \uc774\uc804\uac00\uaca9\uc744 \uac15\ud654\ud558\uace0, \uc774\uc911 \uc9d5\uc218 \ubd84\uc7c1\uc744 \uc904\uc774\uae30 \uc704\ud574 \uc548\uc804\uc7a5\uce58 \ubc0f QDMTT \ud3ec\uc9c0\uc158\uc744 \uad6c\ucd95\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \uc138\uae08 \uc81c\ub85c\uac00 \uc544\ub2d9\ub2c8\ub2e4. \uc548\uc815\uc801\uc778 \uc2e4\ud6a8\uc138\uc728, \uc608\uce21 \uac00\ub2a5\ud55c \ud604\uae08 \uc138\ubd80\ub2f4, \uadf8\ub9ac\uace0 \ub0ae\uc740 \ubd84\uc7c1 \ubcc0\ub3d9\uc131\uc785\ub2c8\ub2e4.<\/p>\n

    \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n

    15% \uae00\ub85c\ubc8c \ucd5c\uc800\ud55c\uc138\ub294 \ub2e8\uc77c\ud55c \uc804 \uc138\uacc4 \uc138\uc728\uc778\uac00\uc694?<\/h3>\n

    \uc544\ub2d9\ub2c8\ub2e4. 15% \ucd5c\uc800\ud55c\uc138\ub294 \uac01 \uad6d\uac00\uc758 \uad6d\ub0b4\ubc95\uc744 \ud1b5\ud574 \uc2dc\ud589\ub418\uba70, \uc774\ub4e4 \ubc95\uc740 OECD GloBE \uaddc\uce59\uc5d0 \ub530\ub77c \uc815\ud574\uc9c4 \uba54\ucee4\ub2c8\uc998\uc73c\ub85c \uad00\ud560\uad8c\ubcc4 \uc2e4\ud6a8\uc138\uc728\uc744 \uac01\uac01 \uc0b0\uc815\ud558\uace0 \ucd94\uac00\uc138\ub97c \ubd80\uacfc\ud569\ub2c8\ub2e4. \uadc0\ud558\uc758 \uadf8\ub8f9\uc5d0 \ub300\ud55c \uacb0\uacfc\ub294 \uadf8\ub8f9\uc774 \uc5b4\ub514\uc5d0\uc11c \uc6b4\uc601\ud558\ub294\uc9c0, \uadf8\ub9ac\uace0 \ud280\ub974\ud0a4\uc608\ub97c \ud3ec\ud568\ud55c \uac01 \uad6d\uac00\uac00 \uc774 \uccb4\uacc4\ub97c \ud604\uc9c0\ubc95\uc73c\ub85c \uc5b4\ub5bb\uac8c \uc2dc\ud589\ud588\ub294\uc9c0\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n

    QDMTT\uac00 \ucd94\uac00\uc138\ub97c \uc5c6\uc560\uc8fc\ub098\uc694?<\/h3>\n

    \ubc18\ub4dc\uc2dc \uadf8\ub807\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \uc801\uaca9 \uad6d\ub0b4 \ucd5c\uc800 \ucd94\uac00\uc138\ub294 \uc8fc\ub85c \ucd94\uac00\uc138\uac00 \uc5b4\ub514\uc5d0\uc11c \uc9d5\uc218\ub418\ub294\uc9c0\ub97c \ubc14\uafb8\uc5b4, \uc6d0\ucc9c\uc9c0 \uad00\ud560\uad8c\uc774 \uc774\ub97c \ud574\uc678\uc5d0 \uc591\ub3c4\ud558\uc9c0 \uc54a\uace0 \uc9c1\uc811 \ud3ec\ucc29\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4. \uadf8\ub798\ub3c4 \uc138\ubb34\uc870\uc0ac \ud558\uc5d0\uc11c \ud3ec\uc9c0\uc158\uc744 \ubc29\uc5b4 \uac00\ub2a5\ud558\uac8c \uc720\uc9c0\ud558\ub824\uba74 \uc815\ud655\ud55c \uad00\ud560\uad8c\ubcc4 \uacc4\uc0b0, \uc7ac\ubb34\uc81c\ud45c\uc640\uc758 \uc870\uc815 \uc790\ub8cc, \uadf8\ub9ac\uace0 \uc548\uc804\uc7a5\uce58 \ubd84\uc11d\uc774 \uc5ec\uc804\ud788 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n

    \ud280\ub974\ud0a4\uc608\uc5d0\uc11c \uc774\uc804\uac00\uaca9 \ubb38\uc11c\ud654\ub294 \uc758\ubb34\uc778\uac00\uc694?<\/h3>\n

    \uc608. \ubc95\uc778\uc138\ubc95 \uc81c5520\ud638 \uc81c13\uc870\ub294 \uc740\ub2c9\ub41c \uc774\uc775 \ubd84\ubc30 \uaddc\uce59\uc744 \ud1b5\ud574 \uc774\uc804\uac00\uaca9\uc744 \uaddc\uc728\ud558\uba70, \ub3c5\ub9bd\uae30\uc5c5\uc6d0\uce59\uc5d0 \ub530\ub978 \uadf8\ub8f9 \ub0b4 \uac00\uaca9 \ucc45\uc815\uc744 \ub4b7\ubc1b\uce68\ud558\ub294 \ub3d9\uc2dc\uae30 \ubb38\uc11c\uac00 \uc694\uad6c\ub429\ub2c8\ub2e4. \ucd5c\uc800\ud55c\uc138 \uc81c\ub3c4 \ud558\uc5d0\uc11c\ub294 \uc774\uac83\uc774 \ub354\uc6b1 \uc911\uc694\ud55c\ub370, \uac00\uaca9 \ucc45\uc815\uc774 \uc774\uc775\uc774 \uc778\uc2dd\ub418\ub294 \uc704\uce58\uc640 \uadc0\ud558\uc758 \uc138\ubb34 \ub17c\ub9ac\uac00 \uc2e4\uc81c \ud589\uc704\uc640 \uc77c\uad00\ub418\ub294\uc9c0\ub97c \uc88c\uc6b0\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n

    \ud398\uc774\ud37c\ucef4\ud37c\ub2c8 \ud615\ud0dc\uc758 \uc9c0\uc8fc\ud68c\uc0ac\ub3c4 \uc5ec\uc804\ud788 \uc870\uc57d \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/h3>\n

    \uc77c\ubc18\uc801\uc73c\ub85c \uadf8\ub807\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub0a8\uc6a9 \ubc29\uc9c0 \ubc0f \uc8fc\ub41c\ubaa9\uc801\uae30\uc900 \ubd84\uc11d\uc740 \uc2e4\uc9c8\uc801 \uc18c\uc720 \uc2ec\uc0ac\uc640 \ud568\uaed8, \uc0c1\uc5c5\uc801 \uc2e4\uccb4\uac00 \uc5c6\ub294 \uad6c\uc870\uc5d0 \ub300\ud574 \uc870\uc57d \ud61c\ud0dd\uc744 \uac70\ubd80\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc9c0\uc8fc \uc2e4\uccb4\uac00 \uc870\uc57d \uac10\uba74\uacfc \uc775\uae08\ubd88\uc0b0\uc785 \uc81c\ub3c4\ub97c \uc720\uc9c0\ud558\ub824\uba74 \uc2e4\uc81c \uc758\uc0ac\uacb0\uc815 \ub2a5\ub825, \uc778\ub825, \uc704\ud5d8 \ubd80\ub2f4 \ub2a5\ub825, \uadf8\ub9ac\uace0 \ubb38\uc11c\ud654\ub41c \uc0ac\uc5c5 \ubaa9\uc801\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n

    \uc6d0\uaca9 \uadfc\ub85c\uc790\uac00 \uc815\ub9d0\ub85c \uadf8\ub8f9\uc5d0 \uc138\ubb34\uc0c1 \ub178\ucd9c\uc744 \ubc1c\uc0dd\uc2dc\ud0a4\ub098\uc694?<\/h3>\n

    \uadf8\ub7f4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc9c1\uc6d0\uc774 \uc5b4\ub290 \uad00\ud560\uad8c\uc5d0\uc11c \uc0c1\uc2dc\uc801\uc73c\ub85c \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uac70\ub098 \uc8fc\uc694 \uae30\ub2a5\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0, \ub2f9\uad6d\uc740 \uadf8\uacf3\uc5d0 \uace0\uc815\uc0ac\uc5c5\uc7a5 \ub610\ub294 \uae09\uc5ec\uc138 \uc874\uc7ac\ub97c \uc8fc\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8 \ub178\ucd9c\uc740 \uc0ac\uc2e4\uad00\uacc4\uc640 \uad00\ub828 \ub2f9\uad6d\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\ubbc0\ub85c, \uc5ed\ud560 \uc124\uacc4, \uc911\uc559 \uc9d1\uc911\ud654\ub41c \uc11c\uba85 \uad8c\ud55c, \uadf8\ub9ac\uace0 \uba85\ud655\ud55c \uc11c\uba74 \uc815\ucc45\uc774 \uc2e4\ubb34\uc801\uc778 \ubc29\uc5b4\ucc45\uc774 \ub429\ub2c8\ub2e4.<\/p>\n

    \uc138\ubb34 \uc790\ubb38\uac00\uc640 \ud568\uaed8 \ubc95\ub960 \uc790\ubb38\uac00\ub294 \uc5b8\uc81c \uad00\uc5ec\ud574\uc57c \ud558\ub098\uc694?<\/h3>\n

    \uad6c\uc870\uac00 \uae30\uc5c5 \uac70\ubc84\ub10c\uc2a4, \uc2e4\uc9c8\uc801 \uc18c\uc720, \uc2e4\uc9c8 \uc99d\ube59, \uad6d\uacbd \uac04 \uacc4\uc57d, \ub610\ub294 \ubd84\uc7c1 \uc704\ud5d8\uacfc \uad00\ub828\ub420 \ub54c, \uadf8\ub9ac\uace0 \ubb38\uc11c\ub97c \uc6b4\uc601 \ud604\uc2e4\uacfc \uc815\ud569\uc2dc\ud0a4\ub294 \ubc29\uc5b4 \uac00\ub2a5\ud55c \ubc95\uc801 \ub17c\ub9ac\uac00 \ud544\uc694\ud560 \ub54c\ub9c8\ub2e4 \ubc95\ub960 \uc790\ubb38\uac00\ub97c \ucc38\uc5ec\uc2dc\ud0a4\uc2ed\uc2dc\uc624. \uc800\ud76c \uad6d\uacbd \uac04 \uc870\uc138 \uc2e4\ubb34\ud300\uc740 \uc774\ub97c \uc774\uc804\uac00\uaca9 \ubc0f \uc870\uc57d \ubd84\uc11d\uacfc \uc870\uc728\ud558\uc5ec \uc790\ub8cc\uc9d1\uc774 \ud558\ub098\uc758 \uc77c\uad00\ub41c \uc774\uc57c\uae30\ub97c \uc804\ud558\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/p>\n

    \ud280\ub974\ud0a4\uc608 \ubc95\uc778\uc744 \ub454 \uad6d\uacbd \uac04 \uadf8\ub8f9\uc5d0 \ub300\ud55c \uccb4\uacc4\uc801 \uac80\ud1a0\ub97c \uc704\ud574, \uc800\ud76c \uc870\uc138\ubc95 \ubc0f \uad00\uc138 \uaddc\uc815 \uc790\ubb38\ud300<\/a>\uc740 \uc2e0\uace0 \uc774\uc804\uc5d0 \uadc0\ud558\uc758 \ud544\ub77c2 \ud3ec\uc9c0\uc158\uc758 \uc801\uc6a9 \ubc94\uc704\ub97c \ud30c\uc545\ud558\uace0, \uc2e4\ud6a8\uc138\uc728\uc744 \uac80\uc99d\ud558\uba70, \uc2e4\uc9c8\uacfc \ubb38\uc11c\ub97c \uc2a4\ud2b8\ub808\uc2a4 \ud14c\uc2a4\ud2b8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

    \uad00\ub828 \uc790\ub8cc: \uac70\uc8fc\uc790 \ubc0f \ube44\uac70\uc8fc\uc790 \ub0a9\uc138\uc758\ubb34\uc5d0 \uad00\ud55c \ud280\ub974\ud0a4\uc608\uc758 \uc870\uc138 \uc81c\ub3c4<\/a>, \uad6d\uacbd \uac04 \uacf5\uae09\uc5d0 \ub300\ud55c \uac04\uc811\uc138\ub97c \ub2e4\ub8e8\ub294 \ud280\ub974\ud0a4\uc608\uc758 \ubd80\uac00\uac00\uce58\uc138(VAT\/KDV)<\/a>, \uadf8\ub9ac\uace0 \uad6d\uacbd \uac04 \ubc30\ub2f9\uc758 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uce21\uba74\uc744 \ub2e4\ub8e8\ub294 \ud280\ub974\ud0a4\uc608 \uc740\ud589 \ubc0f \uae08\uc735\ubc95<\/a>.<\/p>\n

    \ubc95\ub960 \uc790\ubb38\uc774 \uc544\ub2cc \uc77c\ubc18 \uc815\ubcf4\uc785\ub2c8\ub2e4. \ud280\ub974\ud0a4\uc608 \ubc95 \uae30\uc900\uc774\uba70, \uad6c\uccb4\uc801\uc778 \uc0c1\ud669\uc740 \uc790\uaca9\uc744 \uac16\ucd98 \uc790\ubb38\uac00\uc640 \ud655\uc778\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

    \uad6d\uc81c \uc870\uc138 \uacc4\ud68d: \uad6d\uacbd \uac04 \uc0ac\uc5c5 \uc6b4\uc601\uc744 \ud569\ubc95\uc801\uc778 \ubc29\uc2dd\uc73c\ub85c \uc124\uacc4\ud558\uae30. \uc791\uc131: Av. Serkan Kara, Istanbul Bar No. 53770. \ucd5c\uc885 \uc5c5\ub370\uc774\ud2b8: 2026\ub144 6\uc6d4 14\uc77c. \ud280\ub974\ud0a4\uc608\uc5d0 \uac70\uc810\uc744 \ub454 \uadf8\ub8f9\uc758 \uad6d\uc81c \uc870\uc138 \uacc4\ud68d\uc740 \uc774\uc81c OECD \ud544\ub77c2 \uae00\ub85c\ubc8c \ucd5c\uc800\ud55c\uc138(GloBE \uaddc\uce59)\ub97c \uc911\uc2ec\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4. \uc774 \uaddc\uce59\uc740 \uc5f0\uacb0 \ub9e4\ucd9c\uc774 7\uc5b5 5\ucc9c\ub9cc \uc720\ub85c \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \ub2e4\uad6d\uc801 \uadf8\ub8f9\uc5d0 \ub300\ud574 \uad00\ud560\uad8c\ubcc4 15%\uc758 \ucd5c\uc800 \uc2e4\ud6a8\uc138\uc728\uc744 \uc124\uc815\ud569\ub2c8\ub2e4. […]<\/p>\n","protected":false},"author":3,"featured_media":39628,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[291],"tags":[],"class_list":["post-40540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/serkalaw.com\/ko\/wp-json\/wp\/v2\/posts\/40540","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/serkalaw.com\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/serkalaw.com\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/serkalaw.com\/ko\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/serkalaw.com\/ko\/wp-json\/wp\/v2\/comments?post=40540"}],"version-history":[{"count":0,"href":"https:\/\/serkalaw.com\/ko\/wp-json\/wp\/v2\/posts\/40540\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/serkalaw.com\/ko\/wp-json\/wp\/v2\/media\/39628"}],"wp:attachment":[{"href":"https:\/\/serkalaw.com\/ko\/wp-json\/wp\/v2\/media?parent=40540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/serkalaw.com\/ko\/wp-json\/wp\/v2\/categories?post=40540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/serkalaw.com\/ko\/wp-json\/wp\/v2\/tags?post=40540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}