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[¼­¸é±¹Á¦¼¼¿ø-2771, 2025.03.05]¡Û³»±¹¹ýÀο¡°Ô ±¹¿Ü¿øÃµ¼ÒµæÀÌ ÀÖÀ¸¸ç ±× ±¹¿Ü¿øÃµ¼Òµæ¿¡ ´ëÇÏ¿© Àû¹ýÇÏ°Ô ¿Ü±¹Á¤ºÎ¿¡ ³³ºÎÇÑ ¹ýÀμ¼´Â ¿Ü±¹³³ºÎ¼¼¾×°øÁ¦ µîÀ» Àû¿ë¹ÞÀ» ¼ö ÀÖ´Â °ÍÀÓ  2025.03.05   ...State¡± means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of effective management or any... ÁÖÁ¦¾î : ¿Ü±¹³³ºÎ¼¼¾×°øÁ¦
[ÀûºÎ2019-182, 2020.01.15]¡ÛÇÑÀÏÁ¶¼¼Á¶¾à»ó ÀÌÀ±¹èºÐÀÌ ¹ß»ýÇÑ È¸°è±â°£Àº ¹è´ç±Ý °áÀÇÀÏÀÌ ¼ÓÇÏ´Â »ç¾÷¿¬µµ¸¦ ÀǹÌÇϸç, ¼ÒÀ¯ÁöºÐ ºñÀ²¿¡´Â ½Çü°¡ ÀÎÁ¤µÇ´Â ¹ýÀÎÀ» ÅëÇÑ °£Á¢¼ÒÀ¯ºñÀ²Àº Æ÷ÇÔµÇÁö ¾ÊÀ½  2020.01.15   ...by one or more persons who are not individual residents of the first-mentioned Contracting State (or, in the case of a Korean corporation, who are citizens of the United States). 9) ¼Òµæ¼¼¹ý ½ÃÇà·É... ÁÖÁ¦¾î : ¿Ü±¹¹ýÀο¡ ´ëÇÑ ¿øÃµÂ¡¼ö ¶Ç´Â ¡¼öÀÇ Æ¯·Ê
[¼­¸é¹ý·É±¹Á¶-1666, 2017.09.25]¡Û³»±¹¹ýÀÎÀÌ ±¹³»»ç¾÷ÀåÀÌ ¾ø´Â Àεµ¹ýÀÎÀ¸·ÎºÎÅÍ ±â°è¼³Ä¡ ÇÁ·ÎÁ§Æ® ½ÇÇà°ú °ü·ÃÇÏ¿© ±¹¿Ü¿¡¼­ ÀÚ¹®¿ë¿ª µîÀ» Á¦°ø¹Þ°í Áö±ÞÇÏ´Â ´ë°¡°¡ ³ëÇÏ¿ì ¹× ±â¼úÀÚ µîÀÌ Á¦°øÇÏ´Â Àü¹®Á÷¾÷Àû ¿ë¿ª¿¡ ´ëÇÑ ´ë°¡¿¡ ÇØ´çÇÏÁö ¾Ê´Â °æ¿ì ¡¸ÇÑ¡¤Àεµ Á¶¼¼Á¶¾à¡¹Á¦12Á¶ ¹× ¡¸¹ýÀμ¼¹ý¡¹ Á¦93Á¶Á¦6È£¿¡ µû¶ó Àεµ¹ýÀÎÀÇ ±¹³»¿øÃµ¼Òµæ¿¡ ÇØ´çÇÔ  2017.09.25  Àü¹®°¡Ãßõ ...derived by an individual who is a resident of a Contracting State from the performance of professional services or other independent activities of a similar character shall be taxable only in... ÁÖÁ¦¾î : ¿Ü±¹¹ýÀÎ ÀÎÀû¿ë¿ª¼ÒµæÀÇ ¹üÀ§
[¼­¸é¹ý·É±¹Á¶-4839, 2016.12.23]¡ÛÇѱ¹¾î ¿¬¼ö¸¦ À§ÇÏ¿© ±¹³»¿¡ ÀÔ±¹ÇÏ¿© Çѱ¹ÁöÁ¡ ¼Ò¼ÓÀ¸·Î ü·ùÇϸ鼭 ÀϺ»¹ýÀÎÀ¸·ÎºÎÅÍ Áö±Þ¹Þ´Â ±Þ¿©´Â¡¸ÇÑ¡¤ÀÏ Á¶¼¼Á¶¾à¡¹Á¦20Á¶ Á¦1Ç×ÀÌ Àû¿ëµÇÁö ¾Ê´Â °ÍÀÓ  2016.12.23   ...or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State... ÁÖÁ¦¾î : ¿Ü±¹¹ýÀÎ ÀÎÀû¿ë¿ª¼ÒµæÀÇ ¹üÀ§


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