{"id":32273,"date":"2025-11-04T18:06:24","date_gmt":"2025-11-04T23:06:24","guid":{"rendered":"https:\/\/koreatimesphila.com\/?p=32273"},"modified":"2025-11-04T18:06:28","modified_gmt":"2025-11-04T23:06:28","slug":"%ec%a1%b4%ec%b2%ad-%eb%b3%80%ed%98%b8%ec%82%ac%ec%9d%98-%ea%b2%bd%ec%a0%9c%c2%b7%eb%b2%95%eb%a5%a0-%ed%95%ab%ec%9d%b4%ec%8a%88-%eb%82%b4-%ec%a7%91-%ed%95%9c-%ec%b1%84%ea%b0%80","status":"publish","type":"post","link":"https:\/\/koreatimesphila.com\/en\/%ec%a1%b4%ec%b2%ad-%eb%b3%80%ed%98%b8%ec%82%ac%ec%9d%98-%ea%b2%bd%ec%a0%9c%c2%b7%eb%b2%95%eb%a5%a0-%ed%95%ab%ec%9d%b4%ec%8a%88-%eb%82%b4-%ec%a7%91-%ed%95%9c-%ec%b1%84%ea%b0%80\/","title":{"rendered":"[\uc874\uccad \ubcc0\ud638\uc0ac\uc758 \u201c\uacbd\uc81c\u00b7\ubc95\ub960 \ud56b\uc774\uc288\u201d] \ub0b4 \uc9d1 \ud55c \ucc44\uac00 \uc804\ubd80\uc778\ub370\u2026 \ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8\uac00 \uc815\ub9d0 \ud544\uc694\ud55c\uac00?"},"content":{"rendered":"

\uc0c1\ub2f4\uc744 \ud558\ub2e4 \ubcf4\uba74 \ub9ce\uc740 \ubd84\ub4e4\uc774 \u2018\ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8(Living Trust)\u2019\uc5d0 \ub300\ud574 \ube44\uc2b7\ud55c \uc9c8\ubb38\uc744 \ud55c\ub2e4. \u201c\uc6b0\ub9ac \uac00\uc871\uc740 \uc7ac\uc0b0\uc774 \ub9ce\uc9c0 \uc54a\uace0 \uc9d1 \ud55c \ucc44\uac00 \uc804\ubd80\uc778\ub370, \uad73\uc774 \ubcc0\ud638\uc0ac\uae4c\uc9c0 \ucc3e\uc544\uac00\uc11c \ubcf5\uc7a1\ud55c \uc2e0\ud0c1\uc744 \ub9cc\ub4e4\uc5b4\uc57c \ud558\ub098\uc694?\u201d \uc774\ub294 \ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8\uac00 \uac70\uc561\uc758 \uc790\uc0b0\uac00\ub4e4\uc774 \uc0ac\uc6a9\ud558\ub294 \ubcf5\uc7a1\ud55c \uc0c1\uc18d \ub3c4\uad6c\ub77c\ub294 \uc120\uc785\uacac\uc5d0\uc11c \ube44\ub86f\ub41c \uac83\uc774\ub2e4.<\/p>\n\n\n\n

\u25a0 \u2018\ud2b8\ub7ec\uc2a4\ud2b8\u2019\uc5d0 \ub300\ud55c \uc624\ud574<\/strong><\/p>\n\n\n\n

\ud2b9\ud788 \ucd5c\uadfc \uce98\ub9ac\ud3ec\ub2c8\uc544\uc5d0\uc11c \uc8fc\ud0dd \uc0c1\uc18d \uc808\ucc28\ub97c \uac04\uc18c\ud654\ud558\ub294 \ubc95\uc548\uc774 \ud1b5\uacfc\ub418\uba74\uc11c \uc774\ub7ec\ud55c \uc9c8\ubb38\uc740 \ub354\uc6b1 \ub9ce\uc544\uc84c\ub2e4. \ud558\uc9c0\ub9cc \ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8\uc758 \uc9c4\uc815\ud55c \uac00\uce58\ub97c \uc774\ud574\ud55c\ub2e4\uba74 \uc774\uac83\uc774 \ub300\ubd80\ubd84\uc758 \uc8fc\ud0dd \uc18c\uc720\uc790\uc5d0\uac8c \uc65c \uc5ec\uc804\ud788 \uac00\uc7a5 \ud655\uc2e4\ud558\uace0 \uc6b0\uc6d4\ud55c \uc790\uc0b0 \uacc4\ud68d \ub3c4\uad6c\uc778\uc9c0 \uba85\ud655\ud574\uc9c4\ub2e4.<\/p>\n\n\n\n

<\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/a><\/p>\n\n\n\n

\u25a0 \uc0c1\uc18d\uc758 \uc228\uc740 \uc7a5\ubcbd \u2018\ud504\ub85c\ubca0\uc774\ud2b8\u2019<\/strong><\/p>\n\n\n\n

\ubbf8\uad6d\uc5d0\uc11c \uc0ac\ub78c\uc774 \uc0ac\ub9dd\ud558\uba74 \uace0\uc778\uc758 \uc774\ub984\uc73c\ub85c \ub0a8\uaca8\uc9c4 \uc7ac\uc0b0\uc740 \ud2b9\ubcc4\ud55c \ubc95\uc801 \uc7a5\uce58\ub97c \ub9c8\ub828\ud574 \ub450\uc9c0 \uc54a\ub294 \ud55c \ubc95\uc6d0\uc758 \uac10\ub3c5\uc744 \uac70\uce58\ub294 \u2018\ud504\ub85c\ubca0\uc774\ud2b8(Probate)\u2019\ub77c\ub294 \uacf5\uc2dd \uc0c1\uc18d \uc808\ucc28\ub97c \ubc1f\uac8c \ub41c\ub2e4. \uc774 \uc808\ucc28\ub294 \uc720\uc871\ub4e4\uc5d0\uac8c \uc2dc\uac04\uacfc \ube44\uc6a9, \uadf8\ub9ac\uace0 \uc0ac\uc0dd\ud65c \ub178\ucd9c\uc774\ub77c\ub294 \ud070 \ubd80\ub2f4\uc744 \uc548\uaca8\uc900\ub2e4. \ud504\ub85c\ubca0\uc774\ud2b8\ub294 \ucd5c\uc18c \uc218\uac1c\uc6d4\uc5d0\uc11c 1\ub144 \uc774\uc0c1 \uac78\ub9ac\ub294 \uac83\uc774 \ubcf4\ud1b5\uc774\uba70, \uc804\uccb4 \uc720\uc0b0 \uac00\uce58\uc758 3~6%\uc5d0 \ub2ec\ud558\ub294 \ube44\uc6a9\uc774 \uc18c\uc694\ub420 \uc218 \uc788\ub2e4. \ub610\ud55c \ubaa8\ub4e0 \uacfc\uc815\uc774 \uacf5\uac1c\ub418\uc5b4 \uac00\uc871\uc758 \uc7ac\uc0b0 \ub0b4\uc5ed\uc774 \uacf5\uacf5\uae30\ub85d\uc73c\ub85c \ub0a8\uac8c \ub41c\ub2e4.<\/p>\n\n\n\n

\u25a0 \uc0c8\ub85c\uc6b4 \ubc95\uc548\uacfc \uadf8 \ud55c\uacc4<\/strong><\/p>\n\n\n\n

\uc774\ub7ec\ud55c \ubd80\ub2f4\uc744 \uc904\uc5ec\uc8fc\uae30 \uc704\ud574 2025\ub144 4\uc6d4 1\uc77c\ubd80\ud130 \uce98\ub9ac\ud3ec\ub2c8\uc544\uc5d0\uc11c\ub294 \uc0c8\ub85c\uc6b4 \ubc95(AB 2016)\uc774 \uc2dc\ud589\ub410\ub2e4. \uc774 \ubc95\uc740 \uac00\uce58\uac00 75\ub9cc\ub2ec\ub7ec \uc774\ud558\uc778 \u2018\uc8fc \uac70\uc8fc\uc9c0\u2019\uc5d0 \ud55c\ud574 \uc815\uc2dd \ud504\ub85c\ubca0\uc774\ud2b8 \ub300\uc2e0 \uac04\uc18c\ud654\ub41c \ubc95\uc6d0 \uc808\ucc28\ub97c \uc774\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud55c\ub2e4. \ud558\uc9c0\ub9cc \uc774 \uc81c\ub3c4\uc5d0\ub294 \ubc18\ub4dc\uc2dc \uc54c\uc544\uc57c \ud560 \uba85\ubc31\ud55c \ud55c\uacc4\ub4e4\uc774 \uc874\uc7ac\ud55c\ub2e4.<\/p>\n\n\n\n

\u2018\uba74\uc81c\u2019\uac00 \uc544\ub2cc \u2018\uac04\uc18c\ud654\ub41c \ubc95\uc6d0 \uc808\ucc28\u2019\ub2e4. \uc774 \uc81c\ub3c4\ub294 \uc5ec\uc804\ud788 \ubc95\uc6d0\uc5d0 \uccad\uc6d0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0, \ubc95\uc6d0 \uc9c0\uc815 \uac10\uc815\uc778\uc758 \uac10\uc815\uc744 \ubc1b\uc73c\uba70, \uacf5\uac1c\uc801\uc778 \ubc95\uc6d0 \uc2ec\ub9ac\ub97c \uac70\uccd0\uc57c \ud558\ub294 \uc0ac\ubc95 \uc808\ucc28\ub2e4. \ubc95\uc6d0\uc758 \uac1c\uc785\uacfc \uacf5\uac1c \uc808\ucc28\ub97c \ud53c\ud560 \uc218\ub294 \uc5c6\ub2e4.<\/p>\n\n\n\n

\ub610 \uc624\uc9c1 \u2018\uc8fc \uac70\uc8fc\uc9c0\u2019 \ud55c \ucc44\uc5d0\ub9cc \uc801\uc6a9\ub41c\ub2e4. \ub9cc\uc57d \uc0c1\uc18d \uc7ac\uc0b0\uc5d0 \ub2e4\ub978 \ubd80\ub3d9\uc0b0(\uc784\ub300 \uc8fc\ud0dd, \ubcc4\uc7a5 \ub4f1)\uc774 \ub2e8 \ud558\ub098\ub77c\ub3c4 \ud3ec\ud568\ub418\uc5b4 \uc788\ub2e4\uba74, \uc774 \uac04\uc18c\ud654 \uc808\ucc28 \uc790\uccb4\ub97c \uc774\uc6a9\ud560 \uc218 \uc5c6\uac8c \ub420 \uc218 \uc788\ub2e4.<\/p>\n\n\n\n

\u2018\uc0dd\uc804 \ubb34\ub2a5\ub825 \uc0c1\ud0dc\u2019\uc5d0 \ub300\ud55c \ub300\ube44\uac00 \uc5c6\ub2e4. \uc774 \ubc95\uc740 \uc624\uc9c1 \uc0ac\ub9dd \ud6c4\uc5d0\ub9cc \uc801\uc6a9\ub41c\ub2e4. \ub9cc\uc57d \uc8fc\ud0dd \uc18c\uc720\uc790\uac00 \uc0dd\uc804\uc5d0 \uc758\uc0ac\uacb0\uc815 \ub2a5\ub825\uc744 \uc0c1\uc2e4(incapacity)\ud588\uc744 \uacbd\uc6b0 \uadf8\uc758 \uc790\uc0b0\uc744 \uad00\ub9ac\ud560 \uc5b4\ub5a0\ud55c \ubc95\uc801 \uc7a5\uce58\ub3c4 \uc81c\uacf5\ud558\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n\n\n\n

\u25a0 \ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8\uc758 \uc9c4\uc815\ud55c \uac00\uce58: \uc644\ubcbd\ud55c \ud1b5\uc81c\uc640 \ubcf4\ud638<\/strong><\/p>\n\n\n\n

\uc0c8 \ubc95\uc548\uc758 \ud55c\uacc4\ub4e4\uc740 \uc5ed\uc124\uc801\uc73c\ub85c \ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8\uac00 \uc65c \uc5ec\uc804\ud788 \uac00\uc7a5 \uc6b0\uc6d4\ud55c \uc120\ud0dd\uc778\uc9c0\ub97c \uba85\ud655\ud788 \ubcf4\uc5ec\uc900\ub2e4. \ucde8\uc18c \uac00\ub2a5 \ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8\ub294 \ub2e8\uc21c\ud788 \ud504\ub85c\ubca0\uc774\ud2b8\ub97c \ud53c\ud558\ub294 \uac83\uc744 \ub118\uc5b4, \ub2e4\uc74c\uacfc \uac19\uc740 \ud3ec\uad04\uc801\uc778 \ud574\uacb0\ucc45\uc744 \uc81c\uacf5\ud558\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n\n\n\n

\u25b2\uc644\ubcbd\ud55c \ud504\ub85c\ubca0\uc774\ud2b8 \ud68c\ud53c\uc640 \ud504\ub77c\uc774\ubc84\uc2dc \ubcf4\uc7a5: \ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8\uc758 \ud575\uc2ec \uae30\ub2a5\uc740 \ubc95\uc6d0 \uc808\ucc28\ub97c \u2018\uc644\uc804\ud788\u2019 \ud53c\ud558\ub294 \uac83\uc774\ub2e4. \uc2e0\ud0c1\uc5d0 \uc774\uc804\ub41c \ubaa8\ub4e0 \uc790\uc0b0\uc740 \ubc95\uc6d0\uc758 \uac1c\uc785 \uc5c6\uc774, \uc0ac\uc801\uc778 \uacc4\uc57d \ubb38\uc11c\uc5d0 \ub530\ub77c \uc2e0\uc18d\ud558\uace0 \ube44\uacf5\uac1c\uc801\uc73c\ub85c \uc0c1\uc18d\uc778\uc5d0\uac8c \ubd84\ubc30\ub41c\ub2e4.<\/p>\n\n\n\n

\u25b2\uc911\ub2e8 \uc5c6\ub294 \uc0dd\uc804 \ubb34\ub2a5\ub825 \uc0c1\ud0dc \ub300\ube44: \uc774\ub294 \ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8\uc758 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc0dd\uc804 \ud61c\ud0dd\uc774\ub2e4. \ub9cc\uc57d \uc124\ub9bd\uc790\uac00 \uc758\uc0ac\uacb0\uc815 \ub2a5\ub825\uc744 \uc0c1\uc2e4\ud558\uba74, \ud6c4\uc784 \uc218\ud0c1\uc790\uac00 \uc989\uc2dc \ubc95\uc6d0\uc758 \uac1c\uc785 \uc5c6\uc774 \uc2e0\ud0c1 \uc790\uc0b0\uc744 \uad00\ub9ac\ud558\uc5ec \ubcd1\uc6d0\ube44\ub098 \uc0dd\ud65c\ube44\ub97c \uc9c0\ubd88\ud560 \uc218 \uc788\ub2e4. \uc774\ub294 \ubcf5\uc7a1\ud55c \u2018\uc131\ub144\ud6c4\uacac\uc778 \uc9c0\uc815 \uc808\ucc28\u2019\uc758 \uace0\ud1b5\uacfc \ube44\uc6a9\uc744 \ud53c\ud558\uac8c \ud574\uc900\ub2e4.<\/p>\n\n\n\n

\u25b2\uc815\uad50\ud55c \ud1b5\uc81c\uc640 \ubd84\uc7c1 \uc608\ubc29: \ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8\ub294 \uc790\uc0b0\uc744 \u2018\uc5b8\uc81c\u2019, \u2018\uc5b4\ub5bb\uac8c\u2019 \ubb3c\ub824\uc904\uc9c0 \uc815\uad50\ud558\uac8c \uc124\uc815\ud560 \uc218 \uc788\ub2e4. \ub610\ud55c, \uc0c1\uc18d\uc778\ub4e4\uc774 \ubd80\ub3d9\uc0b0\uc758 \uacf5\ub3d9 \uc18c\uc720\uc8fc\uac00 \ub418\uc5b4 \ub9e4\uac01 \uc5ec\ubd80\ub97c \ub450\uace0 \ub2e4\ud22c\ub294 \uc0c1\ud669\uc744 \ub9c9\uace0, \uba85\ud655\ud55c \uc9c0\uce68\uc744 \ub0b4\ub824 \ubd84\uc7c1\uc758 \uc18c\uc9c0\ub97c \uc6d0\ucc9c\uc801\uc73c\ub85c \ucc28\ub2e8\ud55c\ub2e4.<\/p>\n\n\n\n

\u25a0 \ub9fa\uc74c\ub9d0<\/strong><\/p>\n\n\n\n

2025\ub144\ubd80\ud130 \uc2dc\ud589\ub420 \uc0c8\ub85c\uc6b4 \ubc95\uc740 \uc790\uc0b0 \uacc4\ud68d\uc744 \ubbf8\ucc98 \uc900\ube44\ud558\uc9c0 \ubabb\ud55c \uc77c\ubd80 \uac00\uc815\uc5d0 \ucd5c\uc18c\ud55c\uc758 \uc548\uc804\ub9dd\uc774 \ub420 \uc218 \uc788\ub2e4. \ud558\uc9c0\ub9cc \uc774\ub294 \uc81c\ud55c\uc801\uc778 \ud574\uacb0\ucc45\uc77c \ubfd0\uc774\ub2e4. \ub0b4 \uc790\uc0b0\uc744 \uc628\uc804\ud788 \ud1b5\uc81c\ud558\uace0, \uac00\uc871\uc758 \ud504\ub77c\uc774\ubc84\uc2dc\ub97c \uc9c0\ud0a4\uba70, \uc0dd\uc804\uc758 \uc608\uae30\uce58 \ubabb\ud55c \uc0c1\ud669\uc5d0 \ub300\ube44\ud558\uace0, \ubd84\uc7c1 \uc5c6\uc774 \uc6d0\ud65c\ud558\uac8c \uc790\uc0b0\uc744 \uc774\uc804\ud558\uace0\uc790 \ud558\ub294 \ubaa8\ub4e0 \uce98\ub9ac\ud3ec\ub2c8\uc544 \uc8fc\ud0dd \uc18c\uc720\uc790\uc5d0\uac8c, \ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8\ub294 \uc5ec\uc804\ud788 \ub300\uccb4 \ubd88\uac00\ub2a5\ud55c \ud544\uc218\uc801\uc774\uace0 \uc6b0\uc6d4\ud55c \uc804\ub7b5\uc801 \uc120\ud0dd\uc774\ub2e4.<\/p>\n\n\n\n

\ub9ac\ube59 \ud2b8\ub7ec\uc2a4\ud2b8\ub294 \ub354 \uc774\uc0c1 \ubd80\uc720\uce35\uc758 \uc804\uc720\ubb3c\uc774 \uc544\ub2c8\ub2e4. \uc774\ub294 \ub0b4\uac00 \uc138\uc0c1\uc744 \ub5a0\ub09c \ub4a4 \uac00\uc871\ub4e4\uc774 \uacaa\uac8c \ub420 \uc2dc\uac04\uc801, \uacbd\uc81c\uc801, \uc815\uc2e0\uc801 \uace0\ud1b5\uc744 \ub35c\uc5b4\uc8fc\ub294 \uac00\uc7a5 \ud655\uc2e4\ud55c \ubc29\ubc95\uc774\uc790, \uac00\uc871\uc758 \uc790\uc0b0\uacfc \ud3c9\ud654\ub97c \uc9c0\ud0a4\ub294 \ub4e0\ub4e0\ud55c \ubc29\ud328\uc774\ub2e4.<\/p>\n\n\n\n

www.jclawcpa.com<\/strong><\/p>\n\n\n\n

<\uc874\uccad \ubcc0\ud638\uc0ac><\/p>","protected":false},"excerpt":{"rendered":"

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