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[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 : ÀÌÀÚ.¹è´ç ¹× »ç¿ë·á¿¡ ´ëÇÑ ¼¼À²ÀÇ Àû¿ëƯ·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»¿øõ¼Òµæ¿¡ 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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