감가상각비 Depreciation

감가상각비한도초과액 Depreciation over limit

개업비 Pre-operation costs

견본비 Sample expenses

교육세 Education tax

비지정기부금 Contribution not deductible

기부금한도초과액 Donation over tax limit

기밀비한도초과액 Confidential expenses over limit

대손금 Disallowed bad debt expenses

대손충당금한도초과 Allowance for doubtful accounts over tax limit

매출채권처분손실 Loss on disposition of trade receivables

무환수입품 Imported goods without import license

미사용소모품 Unused supplies

미수수익 Disallowed accrued revenues

미지급금 Account payable-other

미지급비용 Disallowed accrued expenses

법인세비용 Income tax expense

법인세추납액 Additional payment of income taxes

복리후생비 Other employee fringe benefit

본점감사비용 Head office audit expenses

본지점차이자 Interest expenses on inter-office O.D.

사채할인발행차금 Discount on debentures issued

선급비용 Prepaid expenses

선물평가손실 Loss on valuation of options & futures

세금과공과 Disallowed taxes and dues

수입배당금 Dividend income

수입이자 Interest income

신용카드사용미달접대비 Non qualified entertainment paid by credit cards

신주발행비용 New stock issuing expenses

외화환산이익 Gain on foreign currency transaction

외화환산손실 Loss on foreign currency transaction

용역비 Service fee

유가증권평가손실 Loss on valuation of marketable securities

유가증권평가이익 Gain on valuation of marketable securities

이자수익 과소계상액 Under-reported interest income

인정이자 Deemed interest on employees' loan

이익잉여금 Retained earning

영문계정(1)

(익금산입)

자산수증이익 Gain from assets contributed

잡손실 Miscellaneous losses

재고자산에 해당하는 매출원가 Cost of sales for inventory

재고감모준비금 Reserve for inventory obsolescence

재고자산감모손실 Loss from inventory obsolescence

재고자산평가손실 Loss on valuation of inventories

재고자산폐기손실 Loss from scrapped inventories

전기미수수익 Prior period's accrued receivables

전기미수이자환입 Reversal of prior year's unrealized interest income

전기선급비용 Prior year's prepaid expenses

전기오류수정이익 Gain on prior period error correction

전기외화환산손실 Prior period's loss on foreign exchange evaluation

전기유가증권평가이익 Reversal of prior period's gain on valuation of marketable securities

접대비한도초과액 Entertainment expenses over limit

Disallowed entertainment expenses(not paid with credit card)

중소기업투자준비금환입 Reversal of reserve for small company investment

지급이자 Interest expense

지정기부금한도초과 Contribution over limit

창업비 Start-up cost

차관관련경비 Expenses releated to off-shore loan

채무면제익 Gain on exemption of debts

퇴직금한도초과액 Reserve severance pay over limit

퇴직급여충당금한도초과액 Provision for retirement and severance benefit over limit

투자준비금환입 Reversal of reserve for investment

하자보수충당금 Provision for warranty liability

회비 Membership fee not deductible

회원권 Membership

감가상각비 Depreciation

단체퇴직보험료 Insurance premium for group severance pay

미수수익 Accrued interest income

미수유가증권이자 Accrued interest income on marketable securities

배당소득 Dividend income

복리후생비 Other employee fringe benefits

본점경비 Head office expenses

본지점대이자 Interest income on inter-office O.D.

상각채권추심이익 Gain on recovery of bad debts

신주발행비상각 Amortization of new stock issuing expenses

수입수수료 과대계상액 Overstated commission income

접대비(5만원초과 신용카드 미사용)

( 손금산입 )

외국인급여 Expatriate salaries

외화평가손실 Loss on foreign currency translation

유가증권평가이익 Gain on valuation on securities

유가증권평가손실 Loss on valuation of marketable securities

유가증권평가충당금 Reserve for valuation of marketable securities

이월결손금 Net operating loss carry forward

잡이익 Miscellaneous income

자기주식처분손실 Loss on disposal of treasury stock

전기감사비용 Reversal of prior period's accrued audit fee

전기감가상각부인액 Reversal of prior year depreciation over limit

전기대손금 Write-off of prior year's bad debt

전기대손충당금한도초과액 Allowance for doubtful accounts previously disallowed

전기미지급비용 Prior year's accrued expenses

전기선급비용 Prior year's prepaid expenses

전기수입수수료환입 Reversal of prior period's commission income

전기오류수정손실 Loss on prior period error correction

전기오류수정이익 Gain on prior period error correction

전기외화평가손실 Prior year's loss on foreign currency translation

전기외화평가이익 Prior year's gain on foreign currency translation

전기재고자산감모손실 Reversal of prior period's loss on inventory obsolescence

전기재고자산평가손실 Reversal of loss on prior year evaluation of inventory

지방세환급이자 Interest income on refund of local taxes

퇴직급여충당금 Prior year's provision for retirement and severance benefit over limit

투융자손실준비금 Reserve for loss on investment and financing

Depreciation over tax limit

Bad debt expenses(A/R from related parties)

Allowance for bad debts over tax limit

Accrued expense that is not to be deducted this fiscal year

Entertainment expenses over limit (credit card)

Interest income not booked

Deemed interest income

영문계정(2) 영문계정(3)

Loss on inventory obsolescence

Loss on inventory obsolescence

Reversal of prior year's accrued interest income

Reversal of prior period's prepaid expenses

Gain on prior period adjustment

Reversal of prior period's security transaction reserve

Entertainment expenses more than krw 50,000 not paid with credit card

Gain on forgiveness of debts

Appropriation for retirement over tax limit

Group appropriation for retirement

Expatriate's deemed salaries

Net operating loss carry over

Reversal of prior period's depreciation expenses over tax limit

Reversal of prior period's bad debt expenses not allowed Reversal of prior period's bad debt expenses not allowed(A/R from related parties)

Reversal of prior year allowance for bad debt Reversal of prior period's allowance for doubtful account over limit

Reversal of prior year accrued expenses Reversal of prior period's accrued expenses

Reversal of prior period's prepaid expenses

익금산입

익금불산입

손금산입

손금불산입

감가상각비 Depreciation 감자차익(Gain of Reduction of the Par Value of Capital Stock Issued) 개발비(Development Costs) 개별법(Specific Identification ) 건물(Buildings) 건설업(Construction Industry) 건설중인자산(Construction in-Progress) 결산조정항목 경상개발비(Ordinary development) 경상손익(Ordinary Income/Loss) 경상손익(Ordinary Income/Loss) 경영진(Management) 경정결정 (Reassessment) 경정청구 (Raise an appeal on income tax assessment, levy, or imposition) Request for a tax refund, Tax refund request 계산상의 오류(Errors in Computation) 계정분류의 오류(Errors in Classification of Account) 고지서 (final notice) : 통지서 공급가액 xxx amount 공정가액(Fair Value) 과소신고가산세 penalty tax on underreporting of tax 관계자(Related Parties) 관세환급금(Customs Duties Refunded) 광고선전비(Advertising) 광업권(Mining Right) 교환(Exchange) 구상채권 Bonds redeemed on behalf of others, compensation receivable, proprietory bonds 구축물(Structures) 국고보조금(Government Grant) 국내원천소득 (Korean Source Income) 국외지배주주 (overseas controlling shareholder OR foreign controlling shareholder) 기계장치(Machinery and Equipment) 기능통화(Functional currency) 기말상품재고액(Ending Inventory) 기부금(Donation) 기업구조조정부동산투자회사 기업구조조정투자회사 CRV

기업발전적립금 Business Development Reserve (accumulation of ~ ~ 기초상품재고액(Beginning Inventory) 기타법정적립금(Other Statutory Reserves) 기타사회유출 (A permanent difference item…) 기타의 고정부채(Other Long-term Liabilities) 기타의 당좌자산(Other Quick Assets) 기타의 대손상각비(Other Bad Debt Expense) 기타의 무형자산(Other Intangible Assets) 기타의 유동부채(Other Current Liabilities) 기타의 유형자산(Other Tangible Assets) 기타의 재고자산(Other Inventories) 기타의 투자자산(Other Investments) 기타자본잉여금(Other Capital Surplus) 내용연수(Useful Life) 누적효과(Cumulative Effect) 단기금융상품(Short-term Financial Instruments) 단기금융상품(Short-term Financial Instruments) 단기대여금(Short-term Loans) 단기대여금(Short-term Loans) 단기부채성충당금(Short-term Liability Provisions) 단기차입금(Short-term Borrowings) 당기상품매입액(Amount of merchandise) 당기순손익(Net Income/Loss) 당기제품제조원가(Production Costs During the Period) 당좌자산 Quick asset 대변 Debit 대손 (Uncollectible account) 대손상각비(Bad Debts Expense) 대손추산액(Estimated Uncollectible Account) 대응(Matching) 대주주(Principal owners) 동종시장이자율(Reference market rate) 만기보유채권(Held -to-maturity bond) 매입에누리(Purchase Returns) 매입채무(Trade Payables) 매출가격환원법(Retail Method) 매출액(Sales Revenue) 매출에누리(Sales Allowances) 매출원가(Cost of Sale) 매출채권(Trade Receivables) 매출총손익(Gross Profit) 매출할인(Discounts) 명목가액(Nominal value) 명예퇴직 voluntary early retirement ( 무형자산상각비(Amortisation) 물리적 손상(Physical damage) 미교부주식배당금(Unissued Stock Dividend) 미납부가산세 penalty on non-payment of tax 미상각 잔액(Unaortized Balance ) 미수금(Other Receivables) 미수수익(Accrued Income)

미지급금(Other Accounts Payable) 미지급배당금(Accrued Dividends) 미지급법인세(Accrued corporate income tax) 미확정비용 Non-deductible accrued expense 발생(Accrual) 발생원가전액(Total amount of costs accrued) 배당(Dividend) 배당건설이자(Pre-operating Dividends) 배당건설이자상각(Amortization of Pre-Operating Dividend) 배당가능이익 Distributable Earnings 배당금수익(Dividend Income) 법인세 비용 차감전 순손익(Income/Loss before income tax expense) 법인세비용(Income Tax Expense) 법인세비용차감전순손익(Income[Loss] before income tax expense) 법인세추납액(Additional payment of income taxes applicable to prior year) 법인세환급액(Refund of income taxes) 법정관리court receivership 법정준비금 Legal Reserve 보증금(Guarantee Deposits) 보험차익(Gain on insurance settlement) 복리후생비(Other Employee Benefits) 부당성 unjust, unfairness 부당지출 misappropriation of funds 부대비용 Supporting costs 부산물(By-Products) 부실금융기관 failing financial institution 부채(Liabilities) 분식회계 window dressing 비용(Expenses) 비화폐성외화부채(Non Monetary Liabilities Denominated in Foreign Currencies) 비화폐성외화자산(Non Monetary Asset Denominated in Foreign Currencies) 사모전환사채 Convertible bonds 사실의 누락(Omission of Economic Events) 사실의 오용(Misinterpretation of Economic Events) 사채(Debentures) 사채상환손실(Loss on redemption of debentures) 사채상환이익(Gain on redemption of debentures ) 사채할인발행차금(Discount on debentures issued) 사채할증발행차금(Premium on debentures issued) 사회통념 Public perception (common idea) / generally accepted business practice 산업재산권(Industrial Property Rights) 상각(Amortisation) 상대계정 as an offset 상장법인 a firm listed on the Korean Stock Exchange or KOSDAQ 상품(Merchandise) 상환(Payment of liabilities) 생산량비례법(Units-of -Production) 선급금(Advance Payments) 선급비용(Prepaid Expenses) 선박(Ships) 선수금(Advance from Customers)

선수수익(Unearned Income) 선입선출법(First-In, First-Out) 세금과공과(Tax and Dues) 세무조사대비세무진단 (Bland Audit) 소유권이전등기일(Date ownership is transferred) 손실(Losses) 수익(Revenues) 수익적 지출(Operating Expense) 수익증권 Beneficiary certificates 수정신고 Filing an amended tax return 수출액(Exports) 수탁자(Consignee) 순실현가능가액(Net realizable value) 순자산가액(Net Asset Value) 시산표 (Trial balance sheet) 시용매출액(Conditional Sale) 신고불성실 가선세 (Penalty on incorrect filing) 신주인수권부사채 Bond with warrant 신탁업무운용손실 Loss on trust management 실현(Realization) 심사청구 appeal for review by the Review Committee for National Tax Appeal at the NTS level 심판청구 appeal at the Tax Court (i.e., National Tax Tribunal) level of the Ministry of Finance and Economy (“MOFE”) 행정소송 (administrative litigation) 액면가액(Face Value) 액면배당률(Dividend rate as of Par Value) 어업권(입어권을 포함한다)(Fishing Rights) 연구비(Research) 영업권(Goodwill) 영업손익(Operating Income/Loss) 영업이익(Operating Income) 영업외수익(Non-Operating Income/Loss) 예상현금흐름액(Future Cashflows) 예수금(Withholdings) 예약매출(Pre-contract sales) 외국인등록증 alien registration card 외화차손(Loss on foreign currency transactions) 외화환산손실(Loss on foreign exchange translation) 외화환산이익(Gain on foreign exchange translation ) 외환차익(Gain on foreign currency transactions) 용역매출액(Revenue for Service) 우발상황(A Contingency) 우발손실(A Contingency Loss) 우발이득(A Contingency Gain) 원가배분(Cost Allocation) 원가회수율법 Cost recovery method 원재료(Raw Materials) 위탁매출액(Consignment Sales) 위탁품(Consignment) 유가증권(Marketable Securities) 유가증권담보사채 (Collateral trust bond) 유가증권처분손실(Loss on disposition of marketable securities)

유가증권처분이익(Gain on disposition of marketable securities) 유가증권평가손실(Loss on valuation of marketable securities) 유가증권평가이익(Gain on valuation of marketable securities) 유권해석 Authoritative interpretation 유동성장기부채(Current Portion of Long-term Debt) 유동자산 Current Assets 유동화전문회사 SPC

유한회사(Private Limited Companies) 유형자산처분손실(Loss on disposition of tangible asset) 유형자산처분이익(Gain on disposition of tangible asset) 유효이자율법(Effective interest method) 이동평균법(Moving Average Method ) 이연(Deferral) 이연법인세(Deferred income tax) 이연법인세대(Deferred Income Tax Credits) 이연법인세차(Deferred Income Tax Assets) 이월결손금 Net operating loss carryforwards 이익(Gains) 이익배당 profit sharing 이익준비금 Legal Reserve 이의신청 (request for reinvestigation to the competent tax office) 첫단계 이자 비용(Interest Expense) 이자수익(Interest Income) 인식(Recognition) 임금(Employee wages) 임대료(Rental Income) 임시투자세액공제 (Temporary Investment Tax Credit) 임원급여(Director' s salaries and allowances) 임의적립금(Voluntary Reserves) 임차료(Rent Expense) 자기자본 자기주식(Treasury Stock) 자기주식처분손실 잔액(Loss On Sale of Treasury Stocks) 자산유동화회사 Asset Securitization Specialty LLC 자본잉여금(Capital Surplus ) 자본적 지출(Capitalized Costs) 자본조정(Capital Adjustment) 자본준비금 Capital Reserve 자산(Asset) 자산수증이익(Gain from assets contributed ) 작업폐물매출액(Scraps) 장기금융상품(Long-term Financial Instruments) 장기금전대차거래(Long-term cash loans/borrowings 장기대여금(Long-term Loans) 장기부채성충당금(Long-term Liability Provisions) 장기성매입채무(Long-term Trade Payables) 장기성매출채권(Long-term Trade Receivables) 장기연분조건(Long-term installment transaction) 장기차입금(Long-term Borrowing) 장기할부매출액(Long-Term Installment sales) 장부가액(Book Value)

재고자산의 평가손실(Loss from valuation of inventories) 재고자산평가손실(Loss on valuation of inventories 재공품(Work-in Process) 재평가적립금 Reassessment reserve 재해손실(Casualty Loss) 저가기준(Lower of cost or market) 저장품(Supplies) 적수 (The accumulated number of days) 적정유보소득 (reasonable retained earnings) 적정유보초과소득 (Excess accumulated earnings) 전기 오류수정손익(Prior Period Error Corrections 전기이월이익잉여금(Unappropriated Retained Earnings Carried Over from Prior Period) 전세권 Leasehold rights 접대비(Entertainment Expense) 정관 Articles of Incorporation 정률법(Declining Balance 정산 Settlement 정상가격 (Arm's length price) 정액법(Straight Line) 제수당(Miscellaneous Allowances) 제품(Finished Goods) 조정리스료 Contingent rentals 종합금융회사 (Merchant Bank) 주당경상이익(Ordinary Income Per Share) 주당배당금(Dividend Amount Per Stock) 주당순이익(Earnings Per Share) 주당순이익(Net Income Per Share) 주민등록번호 resident registration number 주식발행초과금(Paid-in Capital in Excess of Par Value) 주식소유비율(Equity Ratio) 주식수(Number of Stock Held) 주식할인발행차금(Capital Stocks issued Below Par) 주식할인발행차금상각(Amortization Of Stock Discounts) 주총결의 general stockholders meeting 준비금의 자본전입 capitalization of reserves 중간배당액(Interim Dividend) 증권투자회사 Mutual Fund 증여(Donation ) 지급수수료 Commission expense 지분(Equity) 지분법적용대상회사(Companies accounted in equity method) 지분법평가손실(Loss on valuation using equity method of accounting) 지분법평가이익(Gain on valuation using equity method of accounting) 진부화(Obsolescence) 진행기준(Percentage-of-Completion Method) 차감계정 contra account ( 차기이월이익잉여금 또는 차기이월결손금 차변 Credit 차량운반구(Vehicles and Transportation Equipment) 차지권(지상권을 포함한다)(Land Use Rights[Includes surface rights])

차환(Refunding) 창업비(Organization Costs) 채무면제이익(Gain on cancellation of debts) 처분 손익(Gain/Loss On Disposition) 처분전이익잉여금(Retained Earnings Before Appropriations) 청산 Liquidation if subsidiary, closing if branch 총매입액(Amount of merchandise purchased during the period) 총평균법(Weighted Average Method) 추정의 오류(Errors in Accounting Estimates) 추정판매가액(Estimated Selling Price) 취득가액 book value /acquisition cost 취득부대비용(Incidental Expense) 취득원가(Acquisition Cost) 토지(Land) 통제(Control) 통지서 (notice / notification): before 통화선도평가이익 (Gain on valuation of foreign exchange forwards ("FX forwards")) 퇴직금 (Severance pay OR Retirement pay) 퇴직급여(Severance Allowance) 퇴직급여규정 (Severance and retirement benefit plan) 퇴직급여추계액 (Estimated severance benefit) 퇴직급여충당금(Severance and retirement benefits) 퇴직급여충당금 전입 (Transfer to the reserve for severance (and retirement) allowances) 퇴직급여충당금 환입 (Transfer from the reserve for severance (and retirement) allowances) 투융자손실 Loss from loans obtained for investments 투자부동산(Investment Properties) 투자유가증권(Investment Securities) 투자유가증권감액손실(Loss on investment securities impairment ) 투자유가증권감액손실환입(Recovery of investment securities impairment loss) 투자유가증권평가이익(또는 투자유가증권평가손실 투자자산처분손실(Loss on disposition of investments) 투자채권(Bond) 특별손실(Extraordinary Loss) 특별이익(Extraordinary Gains) 파생상품(Derivatives) 판매관리비(Selling and administrative expense) 판매부대비용 (Sales supporting expense) 판매업(Merchandising Industry) 판매촉진비 (Sales promotion expense) 포괄적 이익(Comprehensive income) 한국표준산업분류 Korea Standard Industrial Classification 한정의견 qualified opinion 할당 기간(Allocation Period) 할당(Allocation) 할부매출(Installment Sales ) 합명회사(Partnerships) 합병차익 Gain on merger 합병회사 acquiring firm ( 합자회사(Limited Partnerships) 해산 Dissolution (법원에 신청

해외사업소(Overseas Business Offices) 해외사업환산대(또는 해외사업환산차 해외사업환산차(Overseas Operations Translation Debit) 해외지점(Overseas Business Branches) 현금 및 현금등가물(Cash and Cash Equivalents) 현물출자(Investment in Kind) 현재가치(Present value) 현재가치할인차금(Present value discount account) 화폐성외화부채(Monetary liabilities denominated in foreign currency) 화폐성외화자산(Monetary assets denominated in foreign currency) 환입(Returns) 회계기준적용의 오류(Errors in the Application of Accounting Principles) 회계처리기준의 변경(Changes in Accounting Standards) 회계추정의 변경(Changes in Accounting Estimates) 회사분할차익 Gain on corporate split 회수(Collection of receivables)

회수가능성(Collectibility) 회수가능한 금액(Estimated recoverable amount) 후순위사채 subordinated bonds/loan 후입선출법(Last-In, Last-Out)

미지급비용 Accrued Expenses 반제품(Semi-finished Goods)

원가성이 없는 재고자산감모손실

제조업(Manufacturing Industry) 주식할인발행차금(Discount on Stock Issuance) 진행율(Percentage-of-Completion) 추정비용(Estimated Expense) 투자자산처분이익(Gain on disposition of investments)

Loss quarantining 손실을

Items not includible in taxable income

add-back; inclusion in gross income for tax purposes (or taxable income); Items includible in taxable income

Increase in gross taxable income or Decrease in tax-deductible expensesIncrease in tax-deductible expenses or Decrease in gross taxable incomededuction; Deductible expenses

non-deductible expenses; disallowed expeneses (for tax purposes); disallowed expense deduction

Depreciation(Gain of Reduction of the Par Value of Capital Stock Issued) (Gain on capital reduction)

(Development Costs) (Specific Identification )

(Construction Industry) (Construction in-Progress)

closing accounting adjustment (Ordinary development)

(Ordinary Income/Loss) (Ordinary Income/Loss)

(Reassessment)(Raise an appeal on income tax assessment, levy, or imposition) Request for a tax refund, Tax refund request

(Errors in Computation) 계정분류의 오류(Errors in Classification of Account)

(final notice) : 통지서 발급 후 20일동안 이의가 없으면 고지서가 발급되어 온다.

(Fair Value) 과소신고가산세 penalty tax on underreporting of tax

(Related Parties) (Customs Duties Refunded) (Advertising)

(Mining Right)

Bonds redeemed on behalf of others, compensation receivable, proprietory bonds

(Government Grant) (Korean Source Income)(overseas controlling shareholder OR foreign controlling shareholder)

(Machinery and Equipment) (Functional currency)

기말상품재고액(Ending Inventory)

기업구조조정부동산투자회사 CR Reits기업구조조정투자회사 CRV

기업발전적립금 Business Development Reserve (accumulation of ~ ~를 적립하다)기초상품재고액(Beginning Inventory) 기타법정적립금(Other Statutory Reserves)

(A permanent difference item…)기타의 고정부채(Other Long-term Liabilities) 기타의 당좌자산(Other Quick Assets) 기타의 대손상각비(Other Bad Debt Expense) 기타의 무형자산(Other Intangible Assets) 기타의 유동부채(Other Current Liabilities) 기타의 유형자산(Other Tangible Assets) 기타의 재고자산(Other Inventories) 기타의 투자자산(Other Investments) 기타자본잉여금(Other Capital Surplus)

(Useful Life) (Cumulative Effect)

(Short-term Financial Instruments) (Short-term Financial Instruments)

(Short-term Loans) (Short-term Loans)

단기부채성충당금(Short-term Liability Provisions) (Short-term Borrowings)

당기상품매입액(Amount of merchandise) (Net Income/Loss)

당기제품제조원가(Production Costs During the Period)

(Uncollectible account)(Bad Debts Expense) (Estimated Uncollectible Account)

(Principal owners) 동종시장이자율(Reference market rate)

(Held -to-maturity bond) (Purchase Returns)

(Trade Payables) 매출가격환원법(Retail Method)

(Sales Revenue) (Sales Allowances)

(Cost of Sale) (Trade Receivables) (Gross Profit)

(Nominal value) voluntary early retirement (퇴직자: retiree)

무형자산상각비(Amortisation) (Physical damage)

미교부주식배당금(Unissued Stock Dividend) penalty on non-payment of tax

(Unaortized Balance ) (Other Receivables) (Accrued Income)

(Other Accounts Payable) (Accrued Dividends) (Accrued corporate income tax)Non-deductible accrued expense

(Total amount of costs accrued)

(Pre-operating Dividends) 배당건설이자상각(Amortization of Pre-Operating Dividend)

Distributable Earnings(Dividend Income)

법인세 비용 차감전 순손익(Income/Loss before income tax expense) (Income Tax Expense)

법인세비용차감전순손익(Income[Loss] before income tax expense) (Additional payment of income taxes applicable to prior year) (Refund of income taxes)

court receivershipLegal Reserve

(Guarantee Deposits) (Gain on insurance settlement) 보험용어: http://www.ge.com/annual97/finsec/index.htm(Other Employee Benefits)

unjust, unfairnessmisappropriation of funds

Supporting costs(By-Products)

failing financial institution

window dressing

비화폐성외화부채(Non Monetary Liabilities Denominated in Foreign Currencies) 비화폐성외화자산(Non Monetary Asset Denominated in Foreign Currencies)

Convertible bonds(Omission of Economic Events) (Misinterpretation of Economic Events)

(Loss on redemption of debentures) (Gain on redemption of debentures )

사채할인발행차금(Discount on debentures issued) 사채할증발행차금(Premium on debentures issued)

Public perception (common idea) / generally accepted business practice(Industrial Property Rights)

a firm listed on the Korean Stock Exchange or KOSDAQ

(Payment of liabilities) (Units-of -Production)

(Advance Payments) (Prepaid Expenses)

(Advance from Customers)

(Unearned Income) (First-In, First-Out) (Tax and Dues)

세무조사대비세무진단 (Bland Audit)소유권이전등기일(Date ownership is transferred)

(Operating Expense) Beneficiary certificatesFiling an amended tax return

순실현가능가액(Net realizable value) (Net Asset Value)

(Trial balance sheet)(Conditional Sale)

가선세 (Penalty on incorrect filing)신주인수권부사채 Bond with warrant

신탁업무운용손실 Loss on trust management

appeal for review by the Review Committee for National Tax Appeal at the NTS level 둘째단계appeal at the Tax Court (i.e., National Tax Tribunal) level of the Ministry of Finance and Economy (“MOFE”) (administrative litigation) 넷째단계

(Face Value) (Dividend rate as of Par Value)

입어권을 포함한다)(Fishing Rights)

(Operating Income/Loss) (Operating Income) (Non-Operating Income/Loss)

예상현금흐름액(Future Cashflows) (Withholdings) (Pre-contract sales)

alien registration card(Loss on foreign currency transactions)

(Loss on foreign exchange translation) (Gain on foreign exchange translation )

(Gain on foreign currency transactions) (Revenue for Service)

(A Contingency) (A Contingency Loss) (A Contingency Gain) (Cost Allocation)

Cost recovery method(Raw Materials)

(Consignment Sales) (Consignment) (Marketable Securities)

유가증권담보사채 (Collateral trust bond)유가증권처분손실(Loss on disposition of marketable securities)

유가증권처분이익(Gain on disposition of marketable securities) 유가증권평가손실(Loss on valuation of marketable securities) 유가증권평가이익(Gain on valuation of marketable securities)

Authoritative interpretation유동성장기부채(Current Portion of Long-term Debt)

Current Assets

(Private Limited Companies) 유형자산처분손실(Loss on disposition of tangible asset) 유형자산처분이익(Gain on disposition of tangible asset)

(Effective interest method) (Moving Average Method )

(Deferred income tax) (Deferred Income Tax Credits) (Deferred Income Tax Assets) Net operating loss carryforwards

Legal Reserve(request for reinvestigation to the competent tax office) 첫단계(Interest Expense) (Interest Income)

(Employee wages) (Rental Income)

임시투자세액공제 (Temporary Investment Tax Credit)(Director' s salaries and allowances) (Voluntary Reserves)

(Rent Expense)

(Treasury Stock) 자기주식처분손실 잔액(Loss On Sale of Treasury Stocks) 자산유동화회사 Asset Securitization Specialty LLC

(Capital Surplus ) (Capitalized Costs)

(Capital Adjustment) Capital Reserve

(Gain from assets contributed ) 작업폐물매출액(Scraps)

(Long-term Financial Instruments) 장기금전대차거래(Long-term cash loans/borrowings

(Long-term Loans) 장기부채성충당금(Long-term Liability Provisions) 장기성매입채무(Long-term Trade Payables) 장기성매출채권(Long-term Trade Receivables)

(Long-term installment transaction) (Long-term Borrowing)

장기할부매출액(Long-Term Installment sales) (Book Value)

재고자산의 평가손실(Loss from valuation of inventories) 재고자산평가손실(Loss on valuation of inventories

(Work-in Process) Reassessment reserve

(Casualty Loss) (Lower of cost or market)

(The accumulated number of days) (reasonable retained earnings)

적정유보초과소득 (Excess accumulated earnings)전기 오류수정손익(Prior Period Error Corrections, Loss/Gain from prior period adjustment) 전기이월이익잉여금(Unappropriated Retained Earnings Carried Over from Prior Period)

Leasehold rights(Entertainment Expense) Articles of Incorporation(Declining Balance method)

(Arm's length price)(Straight Line) (Miscellaneous Allowances)

(Finished Goods) Contingent rentals 리스용어집: http://ez13.com/glossary.htm

(Merchant Bank)(Ordinary Income Per Share)

(Dividend Amount Per Stock) (Earnings Per Share) (Net Income Per Share)

resident registration number주식발행초과금(Paid-in Capital in Excess of Par Value)

(Equity Ratio) (Number of Stock Held)

주식할인발행차금(Capital Stocks issued Below Par) 주식할인발행차금상각(Amortization Of Stock Discounts)

general stockholders meeting자본전입 capitalization of reserves(Interim Dividend)

Mutual Fund

Commission expense

지분법적용대상회사(Companies accounted in equity method) 지분법평가손실(Loss on valuation using equity method of accounting) 지분법평가이익(Gain on valuation using equity method of accounting)

(Obsolescence) (Percentage-of-Completion Method)

contra account (반대 adjunct account 예) Premium on bond payable)차기이월이익잉여금 또는 차기이월결손금(Unappropriated [Undisposed] Retained Earnings[Accumulated Deficit] Carried Over to the Subsequent Period)

(Vehicles and Transportation Equipment) 지상권을 포함한다)(Land Use Rights[Includes surface rights])

(Organization Costs) (Gain on cancellation of debts)

(Gain/Loss On Disposition) 처분전이익잉여금(Retained Earnings Before Appropriations)

Liquidation if subsidiary, closing if branch(Amount of merchandise purchased during the period) (Weighted Average Method) (Errors in Accounting Estimates) (Estimated Selling Price)

book value /acquisition cost(Incidental Expense)

(Acquisition Cost)

(notice / notification): before 고지서통화선도평가이익 (Gain on valuation of foreign exchange forwards ("FX forwards"))

(Severance pay OR Retirement pay)(Severance Allowance)

(Severance and retirement benefit plan)퇴직급여추계액 (Estimated severance benefit)

퇴직급여충당금(Severance and retirement benefits) Allowance for severance benefits퇴직급여충당금 전입 (Transfer to the reserve for severance (and retirement) allowances)퇴직급여충당금 환입 (Transfer from the reserve for severance (and retirement) allowances)

Loss from loans obtained for investments(Investment Properties) (Investment Securities)

투자유가증권감액손실(Loss on investment securities impairment ) 투자유가증권감액손실환입(Recovery of investment securities impairment loss) 투자유가증권평가이익(또는 투자유가증권평가손실)(Gain[Loss] on Valuation of Investments Securities) 투자자산처분손실(Loss on disposition of investments)

(Extraordinary Loss) (Extraordinary Gains) (Derivatives) (Selling and administrative expense)

(Sales supporting expense)(Merchandising Industry)

(Sales promotion expense)(Comprehensive income)

한국표준산업분류 Korea Standard Industrial Classificationqualified opinion(Allocation Period)

(Installment Sales ) (Partnerships)

Gain on mergeracquiring firm (신설법인 또는 흡수합병서는 존속하는 회사)

(Limited Partnerships) Dissolution (법원에 신청 for liquidation 하고 영업 끝내는 절차)

(Overseas Business Offices) 해외사업환산대(또는 해외사업환산차)(Overseas Operations Translation Credit[Debit]) 해외사업환산차(Overseas Operations Translation Debit)

(Overseas Business Branches) 현금 및 현금등가물(Cash and Cash Equivalents)

(Investment in Kind) (Present value)

현재가치할인차금(Present value discount account) or Discount on present value화폐성외화부채(Monetary liabilities denominated in foreign currency) 화폐성외화자산(Monetary assets denominated in foreign currency)

회계기준적용의 오류(Errors in the Application of Accounting Principles) 회계처리기준의 변경(Changes in Accounting Standards) 회계추정의 변경(Changes in Accounting Estimates)

Gain on corporate split(Collection of receivables)

(Collectibility) 회수가능한 금액(Estimated recoverable amount)

subordinated bonds/loan(Last-In, Last-Out) Accrued Expenses

(Semi-finished Goods)

원가성이 없는 재고자산감모손실(Loss from inventory obsolescence)

(Manufacturing Industry) 주식할인발행차금(Discount on Stock Issuance)

(Percentage-of-Completion) (Estimated Expense)

투자자산처분이익(Gain on disposition of investments)

Loss quarantining 손실을 특정한 용도에만 공제 가능하게 제한을 두는 것, ex) 사업소득 손실은 사업소득에서만 공제

; disallowed expeneses (for tax purposes); disallowed expense deduction

(Gain on capital reduction)

(Raise an appeal on income tax assessment, levy, or imposition) Request for a tax refund, Tax refund request

: http://www.ge.com/annual97/finsec/index.htm

appeal at the Tax Court (i.e., National Tax Tribunal) level of the Ministry of Finance and Economy (“MOFE”) 셋째단계

, Loss/Gain from prior period adjustment) (Unappropriated Retained Earnings Carried Over from Prior Period)

(Unappropriated [Undisposed] Retained Earnings[Accumulated Deficit] Carried Over to the Subsequent Period)

Allowance for severance benefits

)(Gain[Loss] on Valuation of Investments Securities)

사업소득에서만 공제 가능

(한글->영어) 1가계자금융자 home equity indbtedness 가공거래 sham(fraudulent, colorable) transactions가공이득 fictitious gains 가산 gross-up 가산법 addition method 가산세 penalty taxes 가산율 mark-up 가성채무 alleged indebtedness 가속상각방법 accelaerated cost recovery system(ACRS) 가액공제법 deduction method 간이세금계산서 simplified tax invoice 간접세 indirect tax 간접세세무서 district offices of indirect taxes 감사보고서 audit workpapers 감자 stock redemption 감채기금제도 sinking fund system 개업비 start-up expenitures 개인세액공제 personal credits 개인소득세 individual income tax 개인소유기업 sole proprietorship 개인지주회사세 personal holding company tax 거래자집단 client-group 거래흥정이론 bargaining theory 거부율 cut-off rate 거주자 resident 결산조정 adjustment in setting accounts 결손금소급공제 loss carryback 결손금에 따른 세액효과 tax effects of operating losses 결손금이월 조세효과 tax loss carry-forwards(TLCF) 결손금이월공제 loss carryforward 결손금전기이월 법인세 환수액 refund of income taxes due to loss carryback결 손 금 차 기 이 월 미 래 세 금 이 득 future tax benefits due to loss carryforward 결손시 환급제도 loss carry-back system 결정세액 total tax 결집효화(묶음효과, 다발효과) bunching effect 결혼세 marriage tax 경감세율 reduced rate 경과세국 tax haven country 경사관세구조 tariff escalation system 경상소득 ordinary income 경영자 중심주의 managerialism 경제성 fiscal economy 경제적 능률성 economic efficiency 경제활성화세법 economic recovery tax act 고용세 emploment tax 고용세액공제 job credit 고정사업장 permanent establishment 고정세율법 constant rate method

공개거래합자회사 publicly traded partnership(PTP) 공개회사 publicly held corporations 공동신고 joint filers 공사부담금 contribution in aid of construction 공용징용 compulsory acquisition 공정성 fairness 공제 및 자본비용 deducting and capitaling costs 공제법 subtraction method 과과세제도 official-assessment system 과대신고 overpricing 과세, 세무 taxation 과세계급상승 bracket creep 과세단위 tax unit 과세대상 교환거래 taxable exchange 과세문제 issuees 과세물건 objects of taxation 과세산입비율방법 inclusion ratio method 과세소득 taxable gain 과세소득세액 tax liability 과세유보소득 accumulated taxable income 과세표준(과세소득) taxable income 과세표준(과표) tax base 과소납부 underpayment 과소신고 underpricing(understatement) 과소신고 가산세 penalty tax on underdeclaration 과소자본 thin capitalization 과오납세액 overpayment 과점이론 oligopolistic theory 관련(계)회사그룹 affiliated group 관련납세자 related taxpayer 관세 customs duty 교환관계(상충관계) trade-off relationship 구입세 purchase tax 구축효과 crowding-out effect 국별한도액방법 percountry limitation method 국세 national tax 국세청 ministry of finance 국세청 절차규정 revenue procedures 국세청통칙 revenue rulings 국제조세법 international tax law 국제조세분야 조사담당요원 international examiner 국제조세업무 프로그램 international enforcement program(IEP) 국제조세조약 tax treaties 권리의무확정주의 decisions of claim basis 귀속가득액 imputed earnings 귀속소득 imputed income 귀속이자 imputed interest 귀속임대료 imputed rent 귀속주의 attribution principle 규제 regulations 규제비용 regulatory costs

균등분배대등소득 equally distributed equivalent level of income 근로소득공제 earned income deduction 근로소득세 wage tax 근로소득세액공제 earned income tax credit 금고주 treasury stock 급여액 payroll 기계적 가설 mechanistic hypothesis 기관투자자조사 institutional investor study 기납부 추정세액 estimated tax payments 기능비교법 functional method 기밀비 secret service expense 기발행사채 outstanding bond 기본세 normal tax 기본세율 standard rate 기본연구개발비 basic research payments 기본적 독립기업수익법 basic arm's length return method(BALR) 기세액공제 중 환원분 recapture of previously claimed tax credits 기술개발준비금 technological development reserves 기업결합 business combinations 기업실사 due diligence 기채능력 debt capacity 기타 소비세 miscellaneous exercise tax 기타 자영업자 self-employed individuals 긴급부과 jeapardy assessment납부기한 due dates for payment of tax 납세능력(협력)비용 compliance cost 납세대리인 tax agent 납세신고(세무신고) tax returns 납세의무자 persons subject to witholding 납세의무자 taxpayer 납세의무자의 신고지위 taxpayer's filing status 납세이행비용 cost of compliance 납입자본금 paid-in capital 내국법인 domestic coporation 내국세 internal tax 내부거래 intercompany transactions 년금 annuity 년금보상 plan benefits 년금소득 pension-giving income 년금제도 qualified plans 녹색신고제도 green tax reporting system 농지세 farmland tax 누진세 progressive tax 누진세율 progressive tax rate 누진적 과세구조 progressive tax structure 누진적 자산증가세 progressive accretion tax 누진제도 graduation system 다국적기업 multi national enterprise(MNE) 단순성 simplicity 단일방정식법 single equation technique 단주 odd lots

담보능력 collateral 담보부사채 secured bond 담합 collusion 당기분 자진신고법인세 taxes estimated to be payable 당기순손실의 소급이월 net operating loss carrybacks 대부금과 전도금 loan and advances 대상법인 target coporation 대여기간 duration 대응조정 correlative adjustment 대체(선택)최저한세 alternative minimum tax (AMT) 대체상각법 alternative depreciation system(ADS) 도매시장 wholesale market 도세 provincial taxes 도시계획세 city planning tax 독립과세 separate taxation 독립기업가격, 정상거래가격 arm's length price(ALP) 독점이론 monopolistic advantage theory 동결효과 lock-in effect 동업기업(조합) partnership 동종자산 교환거래 like-kind exchange 등록세 resistered tax 리보금리 lodon inter-bank offering rate(LIBOR) 마권세 horse race tax 매개기관 intermediaries 매도회사 acquired firm 매매계약 definitive agreement(D/A) 매수회사 acquiring firm 매출이익율 gross profit margin 면세(면제) excemptions 면책규정, 면제규정, 안전조항 safe harbor 면허세 license tax 면허세신고서 franchise tax returns 명시적 자본비용 explict costs 모형의 설정 specification of the model 목적세 earmarked tax 무담보부사채 unsecured bond 무보증사채 unguaranteed bond 무역관련법안 trade regulation 무이자대여 interest-free loan 무작위추출방법 taxpayer compliance measurement program(TCMP) 무효 revocation 물가연동공제액 indexation allowance 물세 inrem tax 미 재무성증권 U.S. treasury bonds and notes 미국국세청 internal revenue service(IRS) 미국내 이자율법 branch book/dollar method(BBP) 미국연방준비은행 이사회 federal reserve board 미국회계감사원 united states general accounting office미발행 outstanding 미실현이득 accrued capital gains 미연방세법 internal revenue code(IRC)

발행비용 floatation cost 발행주식총수 outstanding shares issed 배당세액공제 tax credit for divident 배당소득 dividend gain 배당환원 discounted dividend payout 배우자공제 spouse deduction 배타적 과세권 exclusive right to tax 벌과금 civil negligence penality 법인과세소득세액 corporate tax liability 법인면허세 corporation franchise taxes 법인세 기간배분 interperiod income tax allocation 법인세 주주귀속법 imptation method 법인세부채(총결정세액) income tax liability 법인세신고서 corporation income tax return 법인세영향인식법 tax effect accounting methods 법인세의 중간보고계산 interim-period tax computation 법인소득세 corporate income tax 법인실재설 real entity theory 법인원천소득 corporate source income 법인의제설 fiction theory 법 인 자 본 에 대 한 과 세 formation tax(tax on the capital of companies)법정감면소득 statutory exemption 법정부과기한 statute of limitation 법정소득 statutory income 변형급여 fringe benefits 변형자본 hybrid financing 보간법 linear interpolation 보조금지원 granting of subsidies 보증사채 guaranteed bond 보통세 ordinary tax 보험차익 insurance proceeds 복리이자요소 compound value interest factor 본래의 법인세 mainstream corporation tax(MCT) 본원통화 monetary base 봉쇄소득 blocked income 부가가치세 value added tax(VAT) 부가세 add-on tax 부가징수 surcharge 부과기간 assessment period 부과세액 tax imposed 부당이득세 excess profit tax 부동산담보부사채 mortgage bond 부동산보유세 real estate tax 부동산상속세 succession duty 부동산소득 income from immovable property 부동산소득 real estate income 부동산에 대한 재산세 property tax on real estate 부분손익계산서 partial profit and loss statement 부양가족공제 dependency exemption 부양비 alimony 부정 malfeasance

부족징수세액 결정통지서 statutory notice of deficiency 부채/자본비율 safe harbor ratio 분류소득세 schedular income tax 분리과세 schedular taxation 분리과세 배당소득 income subject to separate taxation 분리과정 interative process 분리한도액방법 separate limitation method 분배시차공식 distributed-lag formula 불로소득 unearned income 불복쟁송권 appral right 비공제 이자비용 disallowed interest 비과세소득 non-taxable revenues(income) 비과세이자소득 tax-exempt interest income 비과세조직변경 tax-free reorganization 비관세장벽 non-tariff barrier 비교가능 제3자법 comparable uncontrolled price method(CUP) 비교가능기업 arm's length comparables 비교가능이익구간 comparable profit interval(CPI) 비 교 가 능 조 정 거 래 법 comparable adjustable transaction method(CATM)비기금 이연보상계획 unfunded deferred compensation plan 비례조정법 proportional adjustment method 비영리법인 non-profit coporation 비용부담계약 cost-funding method사내이사 inside director 사무실조사 office audit(OA) 사법적 소송 수행비용 litigation costs 사실상 지배 de facto control 사업소게 business office tax 사업소득 business income 사업소득 business profits 사업소득 income from trades 사업양수인 business transferee 사업자등록증 business resistration certificate 사업자등록증 tax registration certificate 사외이사 outside director 사용권 franchise 사용자고용인세 selfemployment tax 사전심사 individual ruling 사찰과 criminal investigation division(CID) 사채차환 bond refunding 사해행위 fraudulent act 사회보장세 society security tax 사회후생 social welfare 산림소득 forest income 삼각합병 triangular mergers 상각내용년수범위 assets depreciation range(ADR) 상계 set-offs 상계과세 offsetting tax 상계금액 amount of the setoff 상속세 death duty 상속세 inheritance tax

상표권 trademarks 상표명 tradenames 상호신용금융업, 상호부금 mutual funds 생산자물가지수 producer price index(PPI) 생전취득 inter vivos 선급법인세 prepaid income taxes 선납법인세 advanced coporation tax (ACT) 세금계산서(세금영수증) tax invoice 세금납부 payment of tax 세금절감이득 benefits due to tax deduction 세대생략이전세 generation-skipping tax 세무감사원 tax auditors 세무관리 tax planning 세무관리전략, 절세방안 tax planning strategies 세무보고서 tax workpapers 세무서 호민관, 고충처리관 problem resolution officer(PRO) 세무정산표 worksheet for taxation 세무조사 tax audit 세무조정 tax reconciliation 세무통제 tax control 세부담누진성 liability progression 세액감면 exemption from tax 세액결정 determination of tax liabilities 세액공제 credit 세액공제 tax credits 세액공제법 credit method 세액공제법 invoice method 세액분납 installed tax payment 세액표 tax table 세율 tax rates 세율표 tax rate schedule 세입분배제도 revenue sharing program 세후 이자비용 after-tax cost of debt 세후기준 after-tax basis 소규모사업법인 small business corporation 소극과세 negative income tax(NIT) 소급 carryback 소득 income 소득계급구분 bracket 소득계산서 income statement 소득공제액 reliefs 소득배분방법 unitary method 소득상응(대응조정) commensurate with income소득상응원칙 commensurate with income standard 소득세 income tax 소득세의 누진도 degree of progression 소득수준 income level 소득의 결집 bunching of income 소득정산에 따른 이자 look-back interest 소득조정금액 amount of the proposed adjustment 소득효과 income effect

소멸시효 statue of limitation 소비세 consuption tax 소비자물가지수 consumer price index(CPI) 소송 litigation 소유주의 부 ower's wealth 손금, 소득공제 deduction 손금부인 이자비용 disallowed interest expense 손금불산입비용 non-deductible 손금산입항목 deductions that are not expenses 손실공제한도 loss limitation 손해배상법원 claim court 수동적 투자소득 passive investment income 수리경제학 mathematical economic 수용국 host country 수용보상액 net condemnation award 수입관세과표 customs values 수입배당금불산입법 dividend-exclusion method 수입배당금세액공제법 dividend-received-credit method 수정 및 갱신 revision and renewal 수정비례세율 modified flat tax 수정소득분할법 modified income apportonment method수직적 평등 vertical equity 수취배당소득공제 dividend-received deduction 수탁자 trustee 수평, 수직결합으로 인한 규모의 경제 intergration economics수평적 평등 horizontal equity 순납부할세액 net tax liability 순액법 net-of-tax method 순영업손실 net operation loss(NOL) 순이익율 net profit margin 순자본손실 net capital losses 순장기자본소득 net long term capital gains(NLTCG) 순차적 균형 sequential equilibrium 승계취득가액기준 carry-over basis(doner's basis) 시장침투비용 market penetration costs 식별 identification 신고불성실 가산세 penalties on incorrect filing 신설합병 consolidation 신종기업어음 commercial paper(C/P) 신취득가액기준 fresh-start(stepped-up) basis 신탁기금 trust fund 실업보상세 unemployment compensation tax 실지조사 field audit(FA) 실질과세소득 true taxable income 실질과세원칙 principle of real taxation 실현이득 relized capital gains 실효법인세율 effective corporation income tax rate 실효세율 effective rate 심사 appeals 쌍체비교 match pairs 썩은 사과의 원리 the principle of the rotten apple

암묵적 자본임대비용 implict rental cost of capital 암시적 자본비용 implict costs 압류금지재산 property subject to attachment 약속어음 promissory notes 양도소득 assignment income 양도소득세 capital gains tax 양해각서 offer-in-compromise 어음인수도조건 documents aganist acceptance 업무수행수수료 work fee 여유자금가설 free cash flow 역사적원가의 임의증액법 arbitrary escalation of historical cost basis 역외금융 offshore banking 역외금융 over-draft(O/D) 역진세 regressive tax 연결과세소득 consolidated taxable income 연결법인세제 consolidated corporate income tax system 연결세무신고 consolidated tax return 연구개발공제 research credit 연대납세의무 joint and several obligation for tax payment 연립방정식법 simultaneous equation technique 연방 지방법원 district court 연방상속세 federal estate tax 연방소득세법(1913년) income tax act of 1913 연방세 federal tax 연방세법 federal tax law 연방소득세 federal income tax 연방소비세 federal exercise tax 연방예금보험회사 federal deposit insurance corporation 연방이자율 applicable federal rate(AFR) 연방준비제도 federal reserve system 연방증여세 federal gift tax 연방최고(대)법원 supreme court 연불판매 sales on deferred payment 열거주의 schedule system 영구적 차이 permanent difference 영세율 zero rates 영업개시자금 alloted capital 예치금 deposit 완성시장 complete market 완전시장 perfect market 완전조정 full integration 외국(납부)세액공제 foreign tax credit 외 국 납 부 세 액 공 제 credit for foreign taxes paid foreign tax credit외국법인 foreign coporation 외국세액소득공제방법 tax credit method 외국소득면제방법 tax exemption method 외적타당성 external validity 요구불 대여금 demand loan 우편조사 correspondence examination 원가가산법 cost plus method(CP) 원시할인발행규정 original issue discount (OID)provision

원징수불이행 가산세 penalties on failure of tax withholding 원천과세원칙 source principle 원천소득 income from source 원천징수 withholding at source 원천징수세액 tax withholding 원천징수의무자 withholding agent 위장 concealment 위탁매매인 commission agent 유가증권담보부사채 collateral bond 유도형기법 reduced form technique 유도형선형회귀모형 reduced form linear regression model유보(누적)소득세 accumulated earnings tax 유보이익의 자본비용 cost of retained earnings 유산(상속)세 estate tax 유증 testamentary 유통세 circulation tax 유한회사 limited company 유효세율 effective tax rate 은행감독원 comptroller of the currency 을종근로소득세 class B payroll taxes 응능부담의 원칙 ability-to-pay principle 응답소득 interview income 의결권위임장규칙 proxy rules 의료비공제 medical expense deduction 의심스러운 경우에는 과세 in dubio pro fisco 의심스러운 경우에는 비과세 in dubio contra fiscum 의제배당 constructive dividends 의제배당 deemed diviend 의제실현 constructive realization 이득 gain 이연법 deferred method 이연법인세 deferred tax 이연법인세 deferredincome taxes 이연지급제도 deferred compensation 이월 carryforward 이월 take-over 이월결손금 deficit carried over 이월결손금 net operating loss carryforwards 이윤가산율 profit mark-up 이윤분할(배)법 profit split method 이윤세 profit tax 이의신청 administrative appeal 이익극대화 profit maximization 이익배분법 allocation of overall profit 이익분배기금 profit-sharing contributions 이익비교법 comparison of profits 이익비례법 costs of income ratio method 이자적용면제기간 interest free periods 이전가격 사전 합의제도 advance pricing agreement(APA) 이전가격결정방법 transfer pricing methodology(TPM) 이전가격백서 white paper on transfer pricing

이중과세 dual(double) taxation 이중과세방지 unilateral relief method 이중과세시스템 system of double taxation 이중처벌 금지원칙 doctrine of double jeopardy 이첩문서 transmittal memorandum 이행비용 carrying charge 이행수수료 commitment fees 익금불산입 exclusion from gross income 익금산입항목 taxible items 인쇄 personal tax 인수법인 acquiring coporation 인수시도 takeover bids 인적공제 personal exemptions 인정이자율 safe haven rate 인지세 stamp tax 일괄이전지출 lump-sum transfer 일괄한도액방법 overall country limitation method 일반소송과 general litigation 일선세무서 district office 일시불 one payment 일시상각 expensing(free) depreciation 일시적 차이 timming difference 일시적 차이의 세액효과 tax effects of timing difference 입법 revenue code 입법적 시행세칙 legislative regulation 입지우위로 인한 규모의 경제 location economics 자가고용세 self-employment tax 자금조달 rasing funds 자기 부과제도 self-assessment systme 자녀양육비세액공제 child and dependent care credit 자동차세 automatic tax 자료제출요구 information document request(IDR) 자본손실 소급공제 capital loss carryback 자본이득, 양도차익 capital gain 자본이익율법 rate of return on investment method(ROI)자본이전세 capital transfer tax 자산-부채법 asset-liability method 자산소득 income from assets 자산을 이전받는 법인 transferee coporation 자산을 이전하는 법인 transferor coporation 자산재평가세 assets revaluation tax 자선기부금공제 charitable contributions deductions 자연스런 사업년도 natural business year 잔액소득누진성 residual income progression 잔존가액 salvage value 잠재환율 shadow exchange rate 장 기 자 본 소 득 공 제 long-term gain deduction for net long-term capital gains장애자공제 exemption for handicapped person 장외시장 over-the counter market(OTC) 재고관리 maintenance of investory 재고유지비용 carrying cost

재무부시행세칙 treasury regulstions 재산세 property tax 재정거래 arbitrage process 재정불공평 fiscal inequity 재판매가격법 resale price method 재평가적립금 revaluation reserve 재해손실 loss due to disaster 저작권 copy rights 적용시기 effective date 전방결합 forward integration 전산식별기능법 discriminant function system(DIF) 전산전문 조사요원 computer audit specialists(CAS) 전세계 이자율법 separate currency pools method 전세계적 이익 global income 전입 transfer-in 전출 transfer-out 전화세 telephone tax 절세, 조세회피 tax avoidance 접대비 extertainment expenses 정상가격 normal value 정상거래가격기준 arm's length standard 정상거래가격기준 arm's length standard principle 정상거래기준 arm's length dealing 정상수익률 arm's length rate of return 정상이자율 arm's length rate 정책고용 세액공제 targeted job credit 제1실 국세심사위원회 first level tax commission 제2심 국세심사위원회 second level tax commission 제시가격 tender price 제한납세의무 limited tax liability 제한세율 limited tax rate 조기환급 early refund 조사공무원의 조사보고서 revenue agent's report(RAR) 조사범위 scope of examination 조사요원 revenue agents 조사재개 reopending of tax audit 조세 tax 조세감면 tax exemption and reduction tax reliefs조세감면 tax-relief 조세개혁법(1976년) the tax reform act of 1976 조세공과 tax and public imposition 조세공평 tax equity 조세과 tax division 조세납부성실성 tax compliance 조세당국 tax authorities 조세법원 tax court 조세부담 burden of tax 조세부담 tax incidence(burden) 조세불복 쟁송담담부서, 본청 office of chief counsel 조세비용 tax cost 조세소송과 tax litigation

조세우대항목 tax preferential item 조세의 중립성 tax neutrality 조세저항율 tax resistance scale 조세조약 tax treaty 조세조약과 tax treaty division 조세지출예산제도 tax expenditure budget 조세체계 tax savings 조세충결 tax impact 조세특례소득 tax preference return 조세협약 tax convention 조세협정 tax agreement 조세회피 avoid taxes 조세회피 reduce(escape) taxes 조세회피방지규정 anti-avoidence rule 조세회피성향 propencity to evade 조세회피지 tax haven 조정계산 computing adjustment 조정과세소득 adjusted taxable income 조정관세제도 adjustment tariff rate system 조정소득 modified taxable income 조정총소득 adjusted gross income(AGI) 조합과세법 partnership method 조합조사 coodnated examination program 종가세 advalorem tax 종량세 specific tax 종업원지주제도 employee stock ownership 종합과세 global taxation 종합소득 expanded income 종합소득세 global income tax 종합조사과 coodinated program division 종합조사프로그램 coordinated examination program(CEP) 주(일차)조정 primary adjustment 주면허세 state franchise tax 주민세 inhabitants tax 주세 liquor tax 주소득세 state income tax 주식매수청구권 appraisal right 주식매집 leveraged buyout(LBO) 주식상여 stock bonus plan 주주의 배당조정 homemade diviends 준독점적 quasi-monopolistic 중간상 middleman 중간예납제 interim estimated tax 중립과세제 neutral taxation system 중복과세 recurrent taxation 중앙심사위원회 central tax commission 즉시납부제도 pay as you earn(PAYE) 증여세 gift tax 지금세액인식법 taxes payable method 지급배당공제법 dividend-paid-deduction method 지급세액인식법 taxes payable method

지방개발부담금 assessment for local improvements 지방세 local tax 지방자치단체회계 municipal accounting 지방정부회계 local government accounting 지방청 법률고문관 regional counsel 지배주주 controlling shareholder 지분의 자유로운 이전 free transferability of interests 지상이득 paper gain 지점 송금세 branch remittance tax 지점세 branch tax 지출세 expenditure tax 직접세 direct tax 직접세세무서 district offices of direct taxes 진성채무 bona fide indebtedness 징세비용 cost of collection 차기이월 초과제한소득 excess limitation carrforward 차등(복수)세율제도 split rate system 차별적 과세 differential taxation 착수수수료 retainer fee 창업비 organizational expenditures 첫 사업년도 short tax periods 청구 billing 청구가격 invoice price 청구권의 포기 waivers of claims 청산 liquidation 초과(추가)상각 additional depreciation초과소득세 supertax 초과소득제한 excess limitation 초과이득세 widfall profit tax 초과이자비용 excess interest expense 총괄주의 entire principle 총소득 gross income(GI) 총수입 gross receipts 총액지급 lump-sum payment 최저세 과세소득 alternative minimum taxable income(AMTI) 최적조세 optimal tax 추가공제 extra allowance 추가과세 additional assessment 추가인적공제 additional personal relief 취득세 acquisition tax 취득원가의 물가연동제 indexation of historical cost basis 취소 canceiling 쾌락함수 hedonic equation 탈세 tax evasion 탈세지수 tax evasion index 통계국 bereau of census 통일조합법 uniform partnership act 투자세액공제 investment tax credits(ITC) 투자신탁 investment trusts 투자유인세제 tax incentive system 특별부가세 surtaxes

특별세 extraordiary taxes 특별소비세 special exercise tax 특수전문조사요원 specialized agents 특정과세문제 합의 split-issue settlement 특정영업세(유통세) exercise tax 특정항목별 조사대상 선정방법 unallowable items program(UIP) 특허계약 licensing agreement 특허권 patents 특혜기간 grace period 파산선고 bankruptcy 판매비 distribution cost 판매세 sales taxes 판매수수료율 commission rate 평균세율누진성 average-rate progression 평등성 equity 폐쇄회사 closely held corporations 포괄적 과세표준 comprehensive tax base 포괄적 소득세 comprechensive income tax(CIT) 포화점 saturation point 표준공제 standard deduction 표준세율 standard tax rate 피지배 외국법인 controlled foreign corporations 피 지 배 외 국 인 지 주 회 사 controlled foreign personal holding companies 한계세율 marginal tax rate 할인발행차금 original issue dicount 항목별 실액 공제액 itemized deductions 해석적 시행세칙 interpretative regulation 해외직접투자활동 foreign direct investment(FDI) 행정불복시 수행비용, 징세비용 administrative costs행정소환명령 administrative summons 허위진술 misrepresentation 현지금융월수 months financed locally 현지출장조사 on-site examination program 현지화 internatization 혼인공제 marital deduction 혼합추정기법 mixed estination 확실성등가수익 certainty equivalent return 확장된 재판매가격법 extended resale price method 확증비용 bonding cost 환경특별기금세 superfund enviromental tax 환급제도 carry-back provisions 환급청구 claims for refund 환산부담 translation expousure 환수청구권 claim for refund 환수효과 catching-up effect 환입 recapture 회계연도 fiscal year 회계이익 accounting income 회사분할 corporate divisions 회사축소 corporate contractions 회수기간 payback period

후방결합 backward integration 흡수합병 merger

가계자금융자 home equity indebtedness 가공거래 sham(fraudulent, colorable) transactions 가공이득 fictitious gains 가산 gross-up 가산법 addition method 가산세 penalty taxes 가산율 mark-up 가성채무 alleged indebtedness 가속상각방법 accelerated cost recovery system(ACRS) 가액공제법 deduction method 간이세금계산서 simplified tax invoice 간접세 indirect tax 간접세세무서 district offices of indirect taxes 감사보고서 audit workpapers 감자 stock redemption 감채기금제도 sinking fund system 개업비 start-up expenitures 개인세액공제 personal credits 개인소득세 individual income tax 개인소유기업 sole proprietorship 개인지주회사세 personal holding company tax 거래자집단 client-group 거래흥정이론 bargaining theory 거부율 cut-off rate 거주자 resident 결산조정 adjustment in setting accounts 결손금소급공제 loss carryback 결손금에 따른 세액효과 tax effects of operating losses 결손금이월 조세효과 tax loss carry-forwards(TLCF) 결손금이월공제 loss carryforward 결손금전기이월 법인세 환수액 refund of income taxes due to loss carryback 결 손 금 차 기 이 월 미 래 세 금 이 득 future tax benefits due to loss carryforward 결손시 환급제도 loss carry-back system 결정세액 total tax 결집효과(묶음효과, 다발효과) bunching effect 결혼세 marriage tax 경감세율 reduced rate 경과세국 tax haven country 경사관세구조 tariff escalation system 경상소득 ordinary income 경영자 중심주의 managerialism 경제성 fiscal economy 경제적 능률성 economic efficiency 경제활성화세법 economic recovery tax act 고용세 employment tax 고용세액공제 job credit

고정사업장 permanent establishment 고정세율법 constant rate method 공개거래합자회사 publicly traded partnership(PTP) 공개회사 publicly held corporations 공동신고 joint filers 공사부담금 contribution in aid of construction 공용징용 compulsory acquisition 공정성 fairness 공제 및 자본비용 deducting and capitaling costs 공제법 subtraction method 과과세제도 official-assessment system 과대신고 overpricing 과세, 세무 taxation 과세계급상승 bracket creep 과세단위 tax unit 과세대상 교환거래 taxable exchange 과세문제 issues 과세물건 objects of taxation 과세산입비율방법 inclusion ratio method 과세소득 taxable gain 과세소득세액 tax liability 과세유보소득 accumulated taxable income 과세표준(과세소득) taxable income 과세표준(과표) tax base 과소납부 underpayment 과소신고 underpricing(understatement) 과소신고 가산세 penalty tax on underdeclaration 과소자본 thin capitalization 과오납세액 overpayment 과점이론 oligopolistic theory 관련(계)회사그룹 affiliated group 관련납세자 related taxpayer 관세 customs duty 교환관계(상충관계) trade-off relationship 구입세 purchase tax 구축효과 crowding-out effect 국별한도액방법 percountry limitation method 국세 national tax 국세청 ministry of finance 국세청 절차규정 revenue procedures 국세청통칙 revenue rulings 국제조세법 international tax law 국제조세분야 조사담당요원 international examiner 국제조세업무 프로그램 international enforcement program(IEP) 국제조세조약 tax treaties 권리의무확정주의 decisions of claim basis 귀속가득액 imputed earnings 귀속소득 imputed income 귀속이자 imputed interest 귀속임대료 imputed rent 귀속주의 attribution principle

규제 regulations 규제비용 regulatory costs 균등분배대등소득 equally distributed equivalent level of income 근로소득공제 earned income deduction 근로소득세 wage tax 근로소득세액공제 earned income tax credit 금고주 treasury stock 급여액 payroll 기계적 가설 mechanistic hypothesis 기관투자자조사 institutional investor study 기납부 추정세액 estimated tax payments 기능비교법 functional method 기밀비 secret service expense 기발행사채 outstanding bond 기본세 normal tax 기본세율 standard rate 기본연구개발비 basic research payments 기본적 독립기업수익법 basic arm's length return method(BALR) 기세액공제 중 환원분 recapture of previously claimed tax credits 기술개발준비금 technological development reserves 기업결합 business combinations 기업실사 due diligence 기채능력 debt capacity 기타 소비세 miscellaneous exercise tax 기타 자영업자 self-employed individuals 긴급부과 jeopardy assessment 납부기한 due dates for payment of tax 납세능력(협력)비용 compliance cost 납세대리인 tax agent 납세신고(세무신고) tax returns 납세의무자 persons subject to withholding, taxpayer납세의무자의 신고지위 taxpayer's filing status 납세이행비용 cost of compliance 납입자본금 paid-in capital 내국법인 domestic corporation 내국세 internal tax 내부거래 intercompany transactions 년금 annuity 년금보상 plan benefits 년금소득 pension-giving income 년금제도 qualified plans 녹색신고제도 green tax reporting system 농지세 farmland tax 누진세 progressive tax 누진세율 progressive tax rate 누진적 과세구조 progressive tax structure 누진적 자산증가세 progressive accretion tax 누진제도 graduation system 다국적기업 multi national enterprise(MNE) 단순성 simplicity 단일방정식법 single equation technique

단주 odd lots 담보능력 collateral 담보부사채 secured bond 담합 collusion 당기분 자진신고법인세 taxes estimated to be payable 당기순손실의 소급이월 net operating loss carrybacks 대부금과 전도금 loan and advances 대상법인 target corporation 대여기간 duration 대응조정 correlative adjustment 대체(선택)최저한세 alternative minimum tax (AMT) 대체상각법 alternative depreciation system(ADS) 도매시장 wholesale market 도세 provincial taxes 도시계획세 city planning tax 독립과세 separate taxation 독립기업가격, 정상거래가격 arm's length price(ALP) 독점이론 monopolistic advantage theory 동결효과 lock-in effect 동업기업(조합) partnership 동종자산 교환거래 like-kind exchange 등록세 registered tax 리보금리 London inter-bank offering rate(LIBOR) 마권세 horse race tax 매개기관 intermediaries 매도회사 acquired firm 매매계약 definitive agreement(D/A) 매수회사 acquiring firm 매출이익율 gross profit margin 면세(면제) exemptions 면책규정, 면제규정, 안전조항 safe harbor 면허세 license tax 면허세신고서 franchise tax returns 명시적 자본비용 explicit costs 모형의 설정 specification of the model 목적세 earmarked tax 무담보부사채 unsecured bond 무보증사채 unguaranteed bond 무역관련법안 trade regulation 무이자대여 interest-free loan 무작위추출방법 taxpayer compliance measurement program(TCMP) 무효 revocation 물가연동공제액 indexation allowance 물세 impersonal tax, tax on goods and possessions미 재무성증권 U.S. treasury bonds and notes 미국국세청 internal revenue service(IRS) 미국내 이자율법 branch book/dollar method(BBP) 미국연방준비은행 이사회 federal reserve board 미국회계감사원 united states general accounting office 미발행 outstanding 미실현이득 accrued capital gains

미연방세법 internal revenue code(IRC) 발행비용 floatation cost 발행주식총수 outstanding shares issued 배당세액공제 tax credit for dividend배당소득 dividend gain 배당환원 discounted dividend payout 배우자공제 spouse deduction 배타적 과세권 exclusive right to tax 벌과금 civil negligence penality 법인과세소득세액 corporate tax liability 법인면허세 corporation franchise taxes 법인세 기간배분 interperiod income tax allocation 법인세 주주귀속법 imputation method 법인세부채(총결정세액) income tax liability 법인세신고서 corporation income tax return 법인세영향인식법 tax effect accounting methods 법인세의 중간보고계산 interim-period tax computation 법인소득세 corporate income tax 법인실재설 real entity theory 법인원천소득 corporate source income 법인의제설 fiction theory 법 인 자 본 에 대 한 과 세 formation tax(tax on the capital of companies) 법정감면소득 statutory exemption 법정부과기한 statute of limitation 법정소득 statutory income 변형급여 fringe benefits 변형자본 hybrid financing 보간법 linear interpolation 보조금지원 granting of subsidies 보증사채 guaranteed bond 보통세 ordinary tax 보험차익 insurance proceeds 복리이자요소 compound value interest factor 본래의 법인세 mainstream corporation tax(MCT) 본원통화 monetary base 봉쇄소득 blocked income 부가가치세 value added tax(VAT) 부가세 add-on tax 부가징수 surcharge 부과기간 assessment period 부과세액 tax imposed 부당이득세 excess profit tax 부동산담보부사채 mortgage bond 부동산보유세 real estate tax 부동산상속세 succession duty 부동산소득 income from immovable property, real estate income 부동산에 대한 재산세 property tax on real estate 부분손익계산서 partial profit and loss statement 부양가족공제 dependency exemption 부양비 alimony 부정 malfeasance

부족징수세액 결정통지서 statutory notice of deficiency 부채/자본비율 safe harbor ratio 분류소득세 schedular income tax 분리과세 schedular taxation 분리과세 배당소득 income subject to separate taxation 분리과정 interative process 분리한도액방법 separate limitation method 분배시차공식 distributed-lag formula 불로소득 unearned income 불복쟁송권 appeals right비공제 이자비용 disallowed interest 비과세소득 non-taxable revenues(income) 비과세이자소득 tax-exempt interest income 비과세조직변경 tax-free reorganization 비관세장벽 non-tariff barrier 비교가능 제3자법 comparable uncontrolled price method(CUP) 비교가능기업 arm's length comparables 비교가능이익구간 comparable profit interval(CPI) 비 교 가 능 조 정 거 래 법 comparable adjustable transaction method(CATM) 비기금 이연보상계획 unfunded deferred compensation plan 비례조정법 proportional adjustment method 비영리법인 non-profit corporation 비용부담계약 cost-funding method 사내이사 inside director 사무실조사 office audit(OA) 사법적 소송 수행비용 litigation costs 사실상 지배 de facto control 사업소세 business office tax 사 업 소 득 business income, business profits, income from trades 사업양수인 business transferee 사 업 자 등 록 증 business registration certificate, tax registration certificate 사외이사 outside director 사용권 franchise 사용자고용인세 self-employment tax 사전심사 individual ruling 사찰과 criminal investigation division(CID) 사채차환 bond refunding 사해행위 fraudulent act 사회보장세 society security tax 사회후생 social welfare 산림소득 forest income 삼각합병 triangular mergers 상각내용년수범위 assets depreciation range(ADR) 상계 set-offs 상계과세 offsetting tax 상계금액 amount of the setoff 상속세 death duty, inheritance tax 상표권 trademarks 상표명 tradenames 상호신용금융업, 상호부금 mutual funds 생산자물가지수 producer price index(PPI)

생전취득 inter vivos 선급법인세 prepaid income taxes 선납법인세 advanced corporation tax (ACT) 세금계산서(세금영수증) tax invoice 세금납부 payment of tax 세금절감이득 benefits due to tax deduction 세대생략이전세 generation-skipping tax 세무감사원 tax auditors 세무관리 tax planning 세무관리전략, 절세방안 tax planning strategies 세무보고서 tax workpapers 세무서 호민관, 고충처리관 problem resolution officer(PRO) 세무정산표 worksheet for taxation 세무조사 tax audit 세무조정 tax reconciliation 세무통제 tax control 세부담누진성 liability progression 세액감면 exemption from tax 세액결정 determination of tax liabilities 세액공제 credit, tax credits 세액공제법 credit method, invoice method 세액분납 installed tax payment 세액표 tax table 세율 tax rates 세율표 tax rate schedule 세입분배제도 revenue sharing program 세후 이자비용 after-tax cost of debt 세후기준 after-tax basis 소규모사업법인 small business corporation 소극과세 negative income tax(NIT) 소급 carryback 소득 income 소득계급구분 bracket 소득계산서 income statement 소득공제액 reliefs 소득배분방법 unitary method 소득상응(대응조정) commensurate with income 소득상응원칙 commensurate with income standard 소득세 income tax 소득세의 누진도 degree of progression 소득수준 income level 소득의 결집 bunching of income 소득정산에 따른 이자 look-back interest 소득조정금액 amount of the proposed adjustment 소득효과 income effect 소멸시효 statue of limitation 소비세 consumption tax 소비자물가지수 consumer price index(CPI) 소송 litigation 소유주의 부 owner's wealth 손금, 소득공제 deduction

손금부인 이자비용 disallowed interest expense 손금불산입비용 non-deductible 손금산입항목 deductions that are not expenses 손실공제한도 loss limitation 손해배상법원 claim court 수동적 투자소득 passive investment income 수리경제학 mathematical economic 수용국 host country 수용보상액 net condemnation award 수입관세과표 customs values 수입배당금불산입법 dividend-exclusion method 수입배당금세액공제법 dividend-received-credit method 수정 및 갱신 revision and renewal 수정비례세율 modified flat tax 수정소득분할법 modified income apportionment method 수직적 평등 vertical equity 수취배당소득공제 dividend-received deduction 수탁자 trustee 수평, 수직결합으로 인한 규모의 경제 integration economics 수평적 평등 horizontal equity 순납부할세액 net tax liability 순액법 net-of-tax method 순영업손실 net operation loss(NOL) 순이익율 net profit margin 순자본손실 net capital losses 순장기자본소득 net long term capital gains(NLTCG) 순차적 균형 sequential equilibrium 승계취득가액기준 carry-over basis(doner's basis) 시장침투비용 market penetration costs 식별 identification 신고불성실 가산세 penalties on incorrect filing 신설합병 consolidation 신종기업어음 commercial paper(C/P) 신취득가액기준 fresh-start(stepped-up) basis 신탁기금 trust fund 실업보상세 unemployment compensation tax 실지조사 field audit(FA) 실질과세소득 true taxable income 실질과세원칙 principle of real taxation 실현이득 relized capital gains 실효법인세율 effective corporation income tax rate 실효세율 effective rate 심사 appeals 쌍체비교 match pairs 썩은 사과의 원리 the principle of the rotten apple 암묵적 자본임대비용 implicit rental cost of capital 암시적 자본비용 implicit costs 압류금지재산 property subject to attachment 약속어음 promissory notes 양도소득 assignment income 양도소득세 capital gains tax

양해각서 offer-in-compromise 어음인수도조건 documents against acceptance 업무수행수수료 work fee 여유자금가설 free cash flow 역사적원가의 임의증액법 arbitrary escalation of historical cost basis 역외금융 offshore banking, over-draft(O/D) 역진세 regressive tax 연결과세소득 consolidated taxable income 연결법인세제 consolidated corporate income tax system 연결세무신고 consolidated tax return 연구개발공제 research credit 연대납세의무 joint and several obligation for tax payment 연립방정식법 simultaneous equation technique 연방 지방법원 district court 연방상속세 federal estate tax 연방소득세법(1913년) income tax act of 1913 연방세 federal tax 연방세법 federal tax law 연방소득세 federal income tax 연방소비세 federal exercise tax 연방예금보험회사 federal deposit insurance corporation 연방이자율 applicable federal rate(AFR) 연방준비제도 federal reserve system 연방증여세 federal gift tax 연방최고(대)법원 supreme court 연불판매 sales on deferred payment 열거주의 schedule system 영구적 차이 permanent difference 영세율 zero rates 영업개시자금 allotted capital 예치금 deposit 완성시장 complete market, perfect market 완전조정 full integration 외 국 (납 부 )세 액 공 제 foreign tax credit, credit for foreign taxes paid 외국법인 foreign corporation 외국세액소득공제방법 tax credit method 외국소득면제방법 tax exemption method 외적타당성 external validity 요구불 대여금 demand loan 우편조사 correspondence examination 원가가산법 cost plus method(CP) 원시할인발행규정 original issue discount (OID)provision 원징수불이행 가산세 penalties on failure of tax withholding 원천과세원칙 source principle 원천소득 income from source 원천징수 withholding at source 원천징수세액 tax withholding 원천징수의무자 withholding agent 위장 concealment 위탁매매인 commission agent 유가증권담보부사채 collateral bond

유도형기법 reduced form technique 유도형선형회귀모형 reduced form linear regression model 유보(누적)소득세 accumulated earnings tax 유보이익의 자본비용 cost of retained earnings 유산(상속)세 estate tax 유증 testamentary 유통세 circulation tax 유한회사 limited company 유효세율 effective tax rate 은행감독원 comptroller of the currency 을종근로소득세 class B payroll taxes 응능부담의 원칙 ability-to-pay principle 응답소득 interview income 의결권위임장규칙 proxy rules 의료비공제 medical expense deduction 의심스러운 경우에는 과세 in dubio pro fiscus 의심스러운 경우에는 비과세 in dubio contra fiscus 의제배당 constructive dividends, deemed dividend 의제실현 constructive realization 이득 gain 이연법 deferred method 이연법인세 deferred tax, deferred income taxes 이연지급제도 deferred compensation 이월 carry forward, take-over 이 월 결 손 금 deficit carried over, net operating loss carry forwards 이윤가산율 profit mark-up 이윤분할(배)법 profit split method 이윤세 profit tax 이의신청 administrative appeal 이익극대화 profit maximization 이익배분법 allocation of overall profit 이익분배기금 profit-sharing contributions 이익비교법 comparison of profits 이익비례법 costs of income ratio method 이자적용면제기간 interest free periods 이전가격 사전 합의제도 advance pricing agreement(APA) 이전가격결정방법 transfer pricing methodology(TPM) 이전가격백서 white paper on transfer pricing 이중과세 dual(double) taxation 이중과세방지 unilateral relief method 이중과세시스템 system of double taxation 이중처벌 금지원칙 doctrine of double jeopardy 이첩문서 transmittal memorandum 이행비용 carrying charge 이행수수료 commitment fees 익금불산입 exclusion from gross income 익금산입항목 taxable items 인쇄 personal tax 인수법인 acquiring corporation 인수시도 takeover bids 인적공제 personal exemptions

인정이자율 safe haven rate 인지세 stamp tax 일괄이전지출 lump-sum transfer 일괄한도액방법 overall country limitation method 일반소송과 general litigation 일선세무서 district office 일시불 one payment 일시상각 expensing(free) depreciation 일시적 차이 timing difference 일시적 차이의 세액효과 tax effects of timing difference 입법 revenue code 입법적 시행세칙 legislative regulation 입지우위로 인한 규모의 경제 location economics 자가고용세 self-employment tax 자금조달 raising funds 자기 부과제도 self-assessment system 자녀양육비세액공제 child and dependent care credit 자동차세 automatic tax 자료제출요구 information document request(IDR) 자본손실 소급공제 capital loss carry back 자본이득, 양도차익 capital gain 자본이익율법 rate of return on investment method(ROI) 자본이전세 capital transfer tax 자산-부채법 asset-liability method 자산소득 income from assets 자산을 이전받는 법인 transferee corporation 자산을 이전하는 법인 transferor corporation 자산재평가세 assets revaluation tax 자선기부금공제 charitable contributions deductions 자연스런 사업년도 natural business year 잔액소득누진성 residual income progression 잔존가액 salvage value 잠재환율 shadow exchange rate 장 기 자 본 소 득 공 제 long-term gain deduction for net long-term capital gains 장애자공제 exemption for handicapped person 장외시장 over-the counter market(OTC) 재고관리 maintenance of inventory 재고유지비용 carrying cost 재무부시행세칙 treasury regulations 재산세 property tax 재정거래 arbitrage process 재정불공평 fiscal inequity 재판매가격법 resale price method 재평가적립금 revaluation reserve 재해손실 loss due to disaster 저작권 copy rights 적용시기 effective date 전방결합 forward integration 전산식별기능법 discriminant function system(DIF) 전산전문 조사요원 computer audit specialists(CAS) 전세계 이자율법 separate currency pools method

전세계적 이익 global income 전입 transfer-in 전출 transfer-out 전화세 telephone tax 절세, 조세회피 tax avoidance 접대비 entertainment expenses 정상가격 normal value 정상거래가격기준 arm's length standard, arm's length standard principle 정상거래기준 arm's length dealing 정상수익률 arm's length rate of return 정상이자율 arm's length rate 정책고용 세액공제 targeted job credit 제1심 국세심사위원회 first level tax commission 제2심 국세심사위원회 second level tax commission 제시가격 tender price 제한납세의무 limited tax liability 제한세율 limited tax rate 조기환급 early refund 조사공무원의 조사보고서 revenue agent's report(RAR) 조사범위 scope of examination 조사요원 revenue agents 조사재개 reopening of tax audit 조세 tax 조세감면 tax exemption and reduction tax reliefs, tax-relief 조세개혁법(1976년) the tax reform act of 1976 조세공과 tax and public imposition 조세공평 tax equity 조세과 tax division 조세납부성실성 tax compliance 조세당국 tax authorities 조세법원 tax court 조세부담 burden of tax, tax incidence(burden) 조세불복 쟁송담당부서, 본청 office of chief counsel 조세비용 tax cost 조세소송과 tax litigation 조세우대항목 tax preferential item 조세의 중립성 tax neutrality 조세저항율 tax resistance scale 조세조약 tax treaty 조세조약과 tax treaty division 조세지출예산제도 tax expenditure budget 조세체계 tax savings 조세충격 tax impact 조세특례소득 tax preference return 조세협약 tax convention 조세협정 tax agreement 조세회피 avoid taxes, reduce(escape) taxes 조세회피방지규정 anti-avoidence rule 조세회피성향 propencity to evade 조세회피지 tax haven 조정계산 computing adjustment

조정과세소득 adjusted taxable income 조정관세제도 adjustment tariff rate system 조정소득 modified taxable income 조정총소득 adjusted gross income(AGI) 조합과세법 partnership method 조합조사 coordinated examination program 종가세 ad valorem tax 종량세 specific tax 종업원지주제도 employee stock ownership 종합과세 global taxation 종합소득 expanded income 종합소득세 global income tax 종합조사과 coordinated program division 종합조사프로그램 coordinated examination program(CEP) 주(일차)조정 primary adjustment 주면허세 state franchise tax 주민세 inhabitants tax 주세 liquor tax 주소득세 state income tax 주식매수청구권 appraisal right 주식매집 leveraged buyout(LBO) 주식상여 stock bonus plan 주주의 배당조정 homemade dividends 준독점적 quasi-monopolistic 중간상 middleman 중간예납제 interim estimated tax 중립과세제 neutral taxation system 중복과세 recurrent taxation 중앙심사위원회 central tax commission 즉시납부제도 pay as you earn(PAYE) 증여세 gift tax 지금세액인식법 taxes payable method 지급배당공제법 dividend-paid-deduction method 지급세액인식법 taxes payable method 지방개발부담금 assessment for local improvements 지방세 local tax 지방자치단체회계 municipal accounting 지방정부회계 local government accounting 지방청 법률고문관 regional counsel 지배주주 controlling shareholder 지분의 자유로운 이전 free transferability of interests 지상이득 paper gain 지점 송금세 branch remittance tax 지점세 branch tax 지출세 expenditure tax 직접세 direct tax 직접세세무서 district offices of direct taxes 진성채무 bona fide indebtedness 징세비용 cost of collection 차기이월 초과제한소득 excess limitation carry forward 차등(복수)세율제도 split rate system

차별적 과세 differential taxation 착수수수료 retainer fee 창업비 organizational expenditures 첫 사업년도 short tax periods 청구 billing 청구가격 invoice price 청구권의 포기 waivers of claims 청산 liquidation 초과(추가)상각 additional depreciation 초과소득세 supertax 초과소득제한 excess limitation 초과이득세 windfall profit tax 초과이자비용 excess interest expense 총괄주의 entire principle 총소득 gross income(GI) 총수입 gross receipts 총액지급 lump-sum payment 최저세 과세소득 alternative minimum taxable income(AMTI) 최적조세 optimal tax 추가공제 extra allowance 추가과세 additional assessment 추가인적공제 additional personal relief 취득세 acquisition tax 취득원가의 물가연동제 indexation of historical cost basis 취소 cancellation 쾌락함수 hedonic equation 탈세 tax evasion 탈세지수 tax evasion index 통계국 bureau of census 통일조합법 uniform partnership act 투자세액공제 investment tax credits(ITC) 투자신탁 investment trusts 투자유인세제 tax incentive system 특별부가세 surtaxes 특별세 extraordinary taxes 특별소비세 special exercise tax 특수전문조사요원 specialized agents 특정과세문제 합의 split-issue settlement 특정영업세(유통세) exercise tax 특정항목별 조사대상 선정방법 unallowable items program(UIP) 특허계약 licensing agreement 특허권 patents 특혜기간 grace period 파산선고 bankruptcy 판매비 distribution cost 판매세 sales taxes 판매수수료율 commission rate 평균세율누진성 average-rate progression 평등성 equity 폐쇄회사 closely held corporations 포괄적 과세표준 comprehensive tax base

포괄적 소득세 comprehensive income tax(CIT) 포화점 saturation point 표준공제 standard deduction 표준세율 standard tax rate 피지배 외국법인 controlled foreign corporations 피지 배 외 국 인 지 주 회 사 controlled foreign personal holding companies 한계세율 marginal tax rate 할인발행차금 original issue discount 항목별 실액 공제액 itemized deductions 해석적 시행세칙 interpretative regulation 해외직접투자활동 foreign direct investment(FDI) 행정불복시 수행비용, 징세비용 administrative costs 행정소환명령 administrative summons 허위진술 misrepresentation 현지금융월수 months financed locally 현지출장조사 on-site examination program 현지해결 on-the-spot solution 혼인공제 marital deduction 혼합추정기법 mixed estination 확실성등가수익 certainty equivalent return 확장된 재판매가격법 extended resale price method 확증비용 bonding cost 환경특별기금세 superfund environmental tax 환급제도 carry-back provisions 환급청구 claims for refund 환산부담 translation exposure 환수청구권 claim for refund 환수효과 catching-up effect 환입 recapture 회계연도 fiscal year 회계이익 accounting income 회사분할 corporate divisions 회사축소 corporate contractions 회수기간 payback period 후방결합 backward integration 흡수합병 merger

ability-to-pay principle 응능부담의 원칙 accelaerated cost recovery system(ACRS) 가속상각방법 accounting income 회계이익accrued capital gains 미실현이득accumulated earnings tax 유보(누적)소득세accumulated taxable income 과세유보소득acquired firm 매도회사acquiring firm 매수회사acquiring coporation 인수법인acquisition tax 취득세addition method 가산법additional assessment 추가과세additional depreciation 초과(추가)상각additional personal relief 추가인적공제add-on tax 부가세adjusted gross income(AGI) 조정총소득adjusted taxable income 조정과세소득adjustment in setting accounts 결산조정adjustment tariff rate system 조정관세제도administrative costs 행정불복시 수행비용, 징세비용administrative appeal 이의신청administrative summons 행정소환명령advalorem tax 종가세advanced coporation tax (ACT) 선납법인세advance pricing agreement(APA) 이전가격 사전 합의제도affiliated group 관련(계)회사그룹after-tax basis 세후기준after-tax cost of debt 세후 이자비용alimony 부양비alleged indebtedness 가성채무alloted capital 영업개시자금allocation of overall profit 이익배분법alternative depreciation system(ADS) 대체상각법alternative minimum tax (AMT) 대체(선택)최저한세 alternative minimum taxable income(AMTI) 최저세 과세소득 amount of the proposed adjustment 소득조정금액amount of the setoff 상계금액annuity 년금anti-avoidence rule 조세회피방지규정applicable federal rate(AFR) 연방이자율appeals 심사appraisal right 주식매수청구권appral right 불복쟁송권arbitrage process 재정거래arbitrary escalation of historical cost basis 역 사 적 원 가 의 임의증액법arm's length comparables 비교가능기업arm's length dealing 정상거래기준arm's length price(ALP) 독립기업가격, 정상거래가격arm's length rate 정상이자율arm's length rate of return 정상수익률arm's length standard 정상거래가격기준

arm's length standard principle 정상거래가격기준assessment for local improvements 지방개발부담금assessment period 부과기간asset-liability method 자산-부채법assets depreciation range(ADR) 상각내용년수범위assets revaluation tax 자산재평가세assignment income 양도소득attribution principle 귀속주의audit workpapers 감사보고서automatic tax 자동차세average-rate progression 평균세율누진성avoid taxes 조세회피backward integration 후방결합bankruptcy 파산선고bargaining theory 거래흥정이론basic arm's length return method(BALR) 기본적 독립기업수익법basic research payments 기본연구개발비benefits due to tax deduction 세금절감이득bereau of census 통계국billing 청구blocked income 봉쇄소득bona fide indebtedness 진성채무bond refunding 사채차환bonding cost 확증비용bracket 소득계급구분bracket creep 과세계급상승branch book/dollar method(BBP) 미국내 이자율법branch remittance tax 지점 송금세branch tax 지점세bunching of income 소득의 결집bunching effect 결집효화(묶음효과, 다발효과)burden of tax 조세부담business combinations 기업결합business income 사업소득business office tax 사업소게business profits 사업소득business resistration certificate 사업자등록증business transferee 사업양수인canceiling 취소capital gain 자본이득, 양도차익capital gains tax 양도소득세capital loss carryback 자본손실 소급공제capital transfer tax 자본이전세carryback 소급carry-back provisions 환급제도carryforward 이월carrying charge 이행비용carrying cost 재고유지비용carry-over basis(doner's basis) 승계취득가액기준catching-up effect 환수효과central tax commission 중앙심사위원회

certainty equivalent return 확실성등가수익charitable contributions deductions 자선기부금공제child and dependent care credit 자녀양육비세액공제circulation tax 유통세city planning tax 도시계획세civil negligence penality 벌과금claim court 손해배상법원claim for refund 환수청구권claims for refund 환급청구class B payroll taxes 을종근로소득세client-group 거래자집단closely held corporations 폐쇄회사collateral 담보능력collateral bond 유가증권담보부사채collusion 담합commensurate with income 소득상응(대응조정)commensurate with income standard 소득상응원칙commercial paper(C/P) 신종기업어음commission agent 위탁매매인commission rate 판매수수료율commitment fees 이행수수료comparable adjustable transaction method(CATM) 비 교 가 능 조정거래법comparable profit interval(CPI) 비교가능이익구간comparable uncontrolled price method(CUP) 비교가능 제3자법comparison of profits 이익비교법complete market 완성시장compliance cost 납세능력(협력)비용compound value interest factor 복리이자요소 comprechensive income tax(CIT) 포괄적 소득세comprehensive tax base 포괄적 과세표준comptroller of the currency 은행감독원compulsory acquisition 공용징용computer audit specialists(CAS) 전산전문 조사요원computing adjustment 조정계산concealment 위장consolidated corporate income tax system 연결법인세제consolidated taxable income 연결과세소득consolidated tax return 연결세무신고consolidation 신설합병constant rate method 고정세율법constructive dividends 의제배당constructive realization 의제실현consumer price index(CPI) 소비자물가지수consuption tax 소비세contribution in aid of construction 공사부담금controlled foreign corporations 피지배 외국법인controlled foreign personal holding companies 피지 배 외 국 인 지주회사controlling shareholder 지배주주coodnated examination program 조합조사coodinated program division 종합조사과coordinated examination program(CEP) 종합조사프로그램

copy rights 저작권corporate contractions 회사축소corporate divisions 회사분할corporate income tax 법인소득세corporate source income 법인원천소득 corporate tax liability 법인과세소득세액corporation franchise taxes 법인면허세corporation income tax return 법인세신고서correlative adjustment 대응조정correspondence examination 우편조사cost-funding method 비용부담계약cost of collection 징세비용cost of compliance 납세이행비용costs of income ratio method 이익비례법cost of retained earnings 유보이익의 자본비용cost plus method(CP) 원가가산법credit 세액공제credit for foreign taxes paid foreign tax credit 외국납부세액공제credit method 세액공제법criminal investigation division(CID) 사찰과crowding-out effect 구축효과customs duty 관세customs values 수입관세과표cut-off rate 거부율death duty 상속세debt capacity 기채능력decisions of claim basis 권리의무확정주의deducting and capitaling costs 공제 및 자본비용deduction 손금, 소득공제deduction method 가액공제법deductions that are not expenses 손금산입항목deemed diviend 의제배당de facto control 사실상 지배deferred compensation 이연지급제도deferredincome taxes 이연법인세deferred method 이연법deferred tax 이연법인세deficit carried over 이월결손금definitive agreement(D/A) 매매계약degree of progression 소득세의 누진도demand loan 요구불 대여금dependency exemption 부양가족공제deposit 예치금determination of tax liabilities 세액결정differential taxation 차별적 과세direct tax 직접세disallowed interest 비공제 이자비용disallowed interest expense 손금부인 이자비용discounted dividend payout 배당환원discriminant function system(DIF) 전산식별기능법distributed-lag formula 분배시차공식

distribution cost 판매비district court 연방 지방법원district office 일선세무서district offices of direct taxes 직접세세무서district offices of indirect taxes 간접세세무서dividend gain 배당소득dividend-exclusion method 수입배당금불산입법dividend-paid-deduction method 지급배당공제법dividend-received-credit method 수입배당금세액공제법dividend-received deduction 수취배당소득공제doctrine of double jeopardy 이중처벌 금지원칙documents aganist acceptance 어음인수도조건domestic coporation 내국법인dual(double) taxation 이중과세duration 대여기간due dates for payment of tax 납부기한due diligence 기업실사early refund 조기환급earmarked tax 목적세earned income deduction 근로소득공제earned income tax credit 근로소득세액공제economic efficiency 경제적 능률성economic recovery tax act 경제활성화세법effective date 적용시기effective corporation income tax rate 실효법인세율effective rate 실효세율effective tax rate 유효세율emploment tax 고용세employee stock ownership 종업원지주제도entire principle 총괄주의equally distributed equivalent level of income 균등분배대등소득equity 평등성estate tax 유산(상속)세estimated tax payments 기납부 추정세액excess interest expense 초과이자비용excess limitation 초과소득제한excess limitation carrforward 차기이월 초과제한소득excess profit tax 부당이득세exclusion from gross income 익금불산입exclusive right to tax 배타적 과세권exemption for handicapped person 장애자공제exemption from tax 세액감면excemptions 면세(면제)exercise tax 특정영업세(유통세)expanded income 종합소득expenditure tax 지출세expensing(free) depreciation 일시상각explict costs 명시적 자본비용extended resale price method 확장된 재판매가격법extertainment expenses 접대비external validity 외적타당성

extra allowance 추가공제extraordiary taxes 특별세fairness 공정성farmland tax 농지세federal deposit insurance corporation 연방예금보험회사federal estate tax 연방상속세 federal exercise tax 연방소비세federal gift tax 연방증여세federal income tax 연방소득세federal reserve board 미국연방준비은행 이사회federal reserve system 연방준비제도federal tax 연방세federal tax law 연방세법fiction theory 법인의제설fictitious gains 가공이득field audit(FA) 실지조사first level tax commission 제1실 국세심사위원회fiscal economy 경제성fiscal inequity 재정불공평fiscal year 회계연도floatation cost 발행비용foreign coporation 외국법인foreign direct investment(FDI) 해외직접투자활동foreign tax credit 외국(납부)세액공제forest income 산림소득formation tax(tax on the capital of companies) 법인자본에 대한 과세forward integration 전방결합franchise 사용권franchise tax returns 면허세신고서fraudulent act 사해행위free cash flow 여유자금가설free transferability of interests 지분의 자유로운 이전fresh-start(stepped-up) basis 신취득가액기준fringe benefits 변형급여full integration 완전조정functional method 기능비교법future tax benefits due to loss carryforward 결 손 금 차 기 이 월 미래세금이득gain 이득general litigation 일반소송과generation-skipping tax 세대생략이전세gift tax 증여세global income 전세계적 이익global income tax 종합소득세global taxation 종합과세grace period 특혜기간graduation system 누진제도granting of subsidies 보조금지원green tax reporting system 녹색신고제도gross income(GI) 총소득gross profit margin 매출이익율gross receipts 총수입

gross-up 가산guaranteed bond 보증사채hedonic equation 쾌락함수home equity indbtedness 가계자금융자homemade diviends 주주의 배당조정horizontal equity 수평적 평등horse race tax 마권세host country 수용국hybrid financing 변형자본identification 식별implict costs 암시적 자본비용implict rental cost of capital 암묵적 자본임대비용imptation method 법인세 주주귀속법imputed earnings 귀속가득액imputed income 귀속소득imputed interest 귀속이자imputed rent 귀속임대료inclusion ratio method 과세산입비율방법income 소득income effect 소득효과income from assets 자산소득income from immovable property 부동산소득 income from source 원천소득income from trades 사업소득income level 소득수준income statement 소득계산서income subject to separate taxation 분리과세 배당소득income tax 소득세income tax act of 1913 1913년의 연방소득세법income tax liability 법인세부채(총결정세액)indexation allowance 물가연동공제액indexation of historical cost basis 취득원가의 물가연동제indirect tax 간접세individual income tax 개인소득세individual ruling 사전심사in dubio contra fiscum 의심스러운 경우에는 비과세in dubio pro fisco 의심스러운 경우에는 과세information document request(IDR) 자료제출요구inhabitants tax 주민세inheritance tax 상속세inrem tax 물세inside director 사내이사installed tax payment 세액분납institutional investor study 기관투자자조사insurance proceeds 보험차익interative process 분리과정intercompany transactions 내부거래interest-free loan 무이자대여interest free periods 이자적용면제기간intergration economics 수평, 수직결합으로 인한 규모의 경제interim estimated tax 중간예납제

interim-period tax computation 법인세의 중간보고계산intermediaries 매개기관internal revenue code(IRC) 미연방세법internal revenue service(IRS) 미국국세청internal tax 내국세international enforcement program(IEP) 국제조세업무 프로그램international examiner 국제조세분야 조사담당요원international tax law 국제조세법internatization 현지화interperiod income tax allocation 법인세 기간배분interpretative regulation 해석적 시행세칙interview income 응답소득inter vivos 생전취득investment tax credits(ITC) 투자세액공제investment trusts 투자신탁invoice method 세액공제법invoice price 청구가격issuees 과세문제itemized deductions 항목별 실액 공제액jeapardy assessment 긴급부과joint and several obligation for tax payment 연대납세의무joint filers 공동신고job credit 고용세액공제legislative regulation 입법적 시행세칙leveraged buyout(LBO) 주식매집liability progression 세부담누진성license tax 면허세licensing agreement 특허계약like-kind exchange 동종자산 교환거래limited company 유한회사limited tax liability 제한납세의무limited tax rate 제한세율linear interpolation 보간법liquidation 청산liquor tax 주세litigation 소송litigation costs 사법적 소송 수행비용loan and advances 대부금과 전도금local government accounting 지방정부회계local tax 지방세location economics 입지우위로 인한 규모의 경제lock-in effect 동결효과lodon inter-bank offering rate(LIBOR) 리보금리long-term gain deduction for net long-term capital gains 장기자본소득공제look-back interest 소득정산에 따른 이자loss carryback 결손금소급공제loss carry-back system 결손시 환급제도loss carryforward 결손금이월공제loss due to disaster 재해손실loss limitation 손실공제한도lump-sum payment 총액지급

lump-sum transfer 일괄이전지출mainstream corporation tax(MCT) 본래의 법인세maintenance of investory 재고관리malfeasance 부정managerialism 경영자 중심주의marginal tax rate 한계세율marital deduction 혼인공제market penetration costs 시장침투비용mark-up 가산율marriage tax 결혼세match pairs 쌍체비교mathematical economic 수리경제학mechanistic hypothesis 기계적 가설medical expense deduction 의료비공제merger 흡수합병middleman 중간상ministry of finance 국세청miscellaneous exercise tax 기타 소비세misrepresentation 허위진술modified flat tax 수정비례세율mixed estination 혼합추정기법modified income apportonment method 수정소득분할법modified taxable income 조정소득monetary base 본원통화 monopolistic advantage theory 독점이론months financed locally 현지금융월수mortgage bond 부동산담보부사채multi national enterprise(MNE) 다국적기업municipal accounting 지방자치단체회계mutual funds 상호신용금융업, 상호부금national tax 국세natural business year 자연스런 사업년도negative income tax(NIT) 소극과세net capital losses 순자본손실net condemnation award 수용보상액net long term capital gains(NLTCG) 순장기자본소득net-of-tax method 순액법net operation loss(NOL) 순영업손실net operating loss carryforwards 이월결손금net operating loss carrybacks 당기순손실의 소급이월net profit margin 순이익율net tax liability 순납부할세액neutral taxation system 중립과세제non-deductible 손금불산입비용non-profit coporation 비영리법인non-tariff barrier 비관세장벽non-taxable revenues(income) 비과세소득normal tax 기본세normal value 정상가격objects of taxation 과세물건odd lots 단주

offer-in-compromise 양해각서offsetting tax 상계과세office audit(OA) 사무실조사office of chief counsel 조세불복 쟁송담담부서, 본청official-assessment system 과과세제도offshore banking 역외금융oligopolistic theory 과점이론one payment 일시불on-site examination program 현지출장조사optimal tax 최적조세ordinary income 경상소득ordinary tax 보통세original issue dicount 할인발행차금original issue discount (OID)provision 원시할인발행규정organizational expenditures 창업비outside director 사외이사outstanding 미발행outstanding bond 기발행사채outstanding shares issed 발행주식총수overall country limitation method 일괄한도액방법overpayment 과오납세액overpricing 과대신고over-draft(O/D) 역외금융over-the counter market(OTC) 장외시장ower's wealth 소유주의 부paid-in capital 납입자본금paper gain 지상이득partial profit and loss statement 부분손익계산서partnership 동업기업(조합)partnership method 조합과세법passive investment income 수동적 투자소득patents 특허권pay as you earn(PAYE) 즉시납부제도payback period 회수기간payment of tax 세금납부payroll 급여액penalty taxes 가산세penalty tax on underdeclaration 과소신고 가산세penalties on failure of tax withholding 원징수불이행 가산세penalties on incorrect filing 신고불성실 가산세pension-giving income 년금소득percountry limitation method 국별한도액방법perfect market 완전시장permanent difference 영구적 차이permanent establishment 고정사업장personal credits 개인세액공제personal exemptions 인적공제personal holding company tax (개인)지주회사세personal tax 인쇄persons subject to witholding 납세의무자plan benefits 년금보상

prepaid income taxes 선급법인세primary adjustment 주(일차)조정principle of real taxation 실질과세원칙problem resolution officer(PRO) 세무서 호민관, 고충처리관producer price index(PPI) 생산자물가지수profit mark-up 이윤가산율profit maximization 이익극대화profit-sharing contributions 이익분배기금profit split method 이윤분할(배)법profit tax 이윤세progressive accretion tax 누진적 자산증가세progressive tax 누진세progressive tax rate 누진세율progressive tax structure 누진적 과세구조promissory notes 약속어음propencity to evade 조세회피성향property subject to attachment 압류금지재산property tax 재산세property tax on real estate 부동산에 대한 재산세proportional adjustment method 비례조정법proxy rules 의결권위임장규칙provincial taxes 도세publicly held corporations 공개회사publicly traded partnership(PTP) 공개거래합자회사purchase tax 구입세qualified plans 년금제도 quasi-monopolistic 준독점적rasing funds 자금조달rate of return on investment method(ROI) 자본이익율법real entity theory 법인실재설real estate tax 부동산보유세real estate income 부동산소득recapture of previously claimed tax credits 기세액공제 중 환원분recapture 환입recurrent taxation 중복과세reduced form linear regression model 유도형선형회귀모형reduced rate 경감세율reduce(escape) taxes 조세회피reduced form technique 유도형기법refund of income taxes due to loss carryback 결 손 금 전 기 이 월 법인세 환수액regional counsel 지방청 법률고문관regressive tax 역진세regulations 규제regulatory costs 규제비용related taxpayer 관련납세자reliefs 소득공제액relized capital gains 실현이득reopending of tax audit 조사재개resale price method 재판매가격법research credit 연구개발공제resident 거주자

residual income progression 잔액소득누진성resistered tax 등록세retainer fee 착수수수료revaluation reserve 재평가적립금revenue agents 조사요원revenue agent's report(RAR) 조사공무원의 조사보고서revenue code 입법revenue procedures 국세청 절차규정revenue rulings 국세청통칙revenue sharing program 입분흥제도revision and renewal 수정 및 갱신revocation 무효safe harbor 면책규정, 면제규정, 안전조항safe harbor ratio 부채/자본비율safe haven rate 인정이자율sales on deferred payment 연불판매sales taxes 판매세salvage value 잔존가액saturation point 포화점schedular income tax 분류소득세schedular taxation 분리과세schedule system 열거주의scope of examination 조사범위second level tax commission 제2심 국세심사위원회secret service expense 기밀비secured bond 담보부사채self-assessment systme 자기 부과제도self-employed individuals 기타 자영업자self-employment tax 자가고용세selfemployment tax 사용자고용인세separate currency pools method 전세계 이자율법separate limitation method 분리한도액방법separate taxation 독립과세sequential equilibrium 순차적 균형set-offs 상계shadow exchange rate 잠재환율sham(fraudulent, colorable) transactions 가공거래short tax periods 첫 사업년도simplicity 단순성simplified tax invoice 간이세금계산서simultaneous equation technique 연립방정식법single equation technique 단일방정식법sinking fund system 감채기금제도small business corporation 소규모사업법인social welfare 사회후생society security tax 사회보장세sole proprietorship 개인소유기업source principle 원천과세원칙special exercise tax 특별소비세specialized agents 특수전문조사요원specific tax 종량세

specification of the model 모형의 설정split-issue settlement 특정과세문제 합의split rate system 차등(복수)세율제도spouse deduction 배우자공제stamp tax 인지세standard deduction 표준공제standard rate 기본세율standard tax rate 표준세율start-up expenitures 개업비state income tax 주소득세state franchise tax 주면허세statute of limitation 법정부과기한statutory exemption 법정감면소득statutory income 법정소득statutory notice of deficiency 부족징수세액 결정통지서statue of limitation 소멸시효stock bonus plan 주식상여stock redemption 감자subtraction method 공제법succession duty 부동산상속세surcharge 부가징수superfund enviromental tax 환경특별기금세supertax 초과소득세supreme court 연방최고(대)법원surtaxes 특별부가세system of double taxation 이중과세시스템take-over 이월takeover bids 인수시도target coporation 대상법인targeted job credit 정책고용 세액공제tariff escalation system 경사관세구조tax 조세taxable exchange 과세대상 교환거래taxable gain 과세소득taxable income 과세표준(과세소득)tax agent 납세대리인tax agreement 조세협정tax and public imposition 조세공과taxation 과세, 세무tax audit 세무조사tax auditors 세무감사원tax authorities 조세당국tax avoidance 절세, 조세회피tax base 과세표준(과표)tax compliance 조세납부성실성tax control 세무통제tax convention 조세협약tax cost 조세비용tax court 조세법원tax credits 세액공제tax credit for divident 배당세액공제

tax credit method 외국세액소득공제방법tax division 조세과tax effect accounting methods 법인세영향인식법tax effects of operating losses 결손금에 따른 세액효과tax effects of timing difference 일시적 차이의 세액효과tax equity 조세공평taxes estimated to be payable 당기분 자진신고법인세taxes payable method 지금세액인식법tax evasion 탈세tax evasion index 탈세지수tax-exempt interest income 비과세이자소득tax exemption and reduction tax reliefs 조세감면tax exemption method 외국소득면제방법tax expenditure budget 조세지출예산제도tax-free reorganization 비과세조직변경tax haven 조세회피지tax haven country 경과세국taxible items 익금산입항목tax impact 조세충결tax imposed 부과세액tax incentive system 투자유인세제tax incidence(burden) 조세부담tax invoice 세금계산서(세금영수증)tax liability 과세소득세액tax litigation 조세소송과tax loss carry-forwards(TLCF) 결손금이월 조세효과tax neutrality 조세의 중립성taxes payable method 지급세액인식법taxpayer 납세의무자taxpayer compliance measurement program(TCMP) 무작위추출방법taxpayer's filing status 납세의무자의 신고지위tax planning 세무관리tax planning strategies 세무관리전략, 절세방안tax preference return 조세특례소득tax preferential item 조세우대항목tax rates 세율tax rate schedule 세율표tax reconciliation 세무조정tax registration certificate 사업자등록증tax-relief 조세감면tax resistance scale 조세저항율tax returns 납세신고(세무신고)tax savings 조세체계tax table 세액표tax treaties 국제조세조약tax treaty 조세조약tax treaty division 조세조약과tax unit 과세단위tax withholding 원천징수세액tax workpapers 세무보고서technological development reserves 기술개발준비금

telephone tax 전화세tender price 제시가격testamentary 유증thin capitalization 과소자본the tax reform act of 1976 1976년 조세개혁법the principle of the rotten apple 썩은 사과의 원리timming difference 일시적 차이total tax 결정세액trademarks 상표권tradenames 상표명trade-off relationship 교환관계(상충관계)trade regulation 무역관련법안transfer-in 전입transfer-out 전출transferee coporation 자산을 이전받는 법인transfer pricing methodology(TPM) 이전가격결정방법transferor coporation 자산을 이전하는 법인translation expousure 환산부담transmittal memorandum 이첩문서treasury regulstions 재무부시행세칙treasury stock 금고주triangular mergers 삼각합병true taxable income 실질과세소득trustee 수탁자trust fund 신탁기금unallowable items program(UIP) 특정항목별 조사대상 선정방법underpayment 과소납부underpricing(understatement) 과소신고unearned income 불로소득unemployment compensation tax 실업보상세unfunded deferred compensation plan 비기금 이연보상계획unguaranteed bond 무보증사채uniform partnership act 통일조합법unilateral relief method 이중과세방지unitary method 소득배분방법united states general accounting office 미국회계감사원unsecured bond 무담보부사채U.S. treasury bonds and notes 미 재무성증권value added tax(VAT) 부가가치세vertical equity 수직적 평등wage tax 근로소득세waivers of claims 청구권의 포기white paper on transfer pricing 이전가격백서wholesale market 도매시장widfall profit tax 초과이득세withholding agent 원천징수의무자withholding at source 원천징수work fee 업무수행수수료worksheet for taxation 세무정산표zero rates 영세율

(영어->한글) 2ability-to-pay principle 응능부담의 원칙  accelerated cost recovery system(ACRS) 가속상각방법  accounting income 회계이익  accrued capital gains 미실현이득  accumulated earnings tax 유보(누적)소득세  accumulated taxable income 과세유보소득  acquired firm 매도회사  acquiring firm 매수회사  acquiring corporation 인수법인  acquisition tax 취득세  addition method 가산법  additional assessment 추가과세  additional depreciation 초과(추가)상각  additional personal relief 추가인적공제  add-on tax 부가세  adjusted gross income(AGI) 조정총소득  adjusted taxable income 조정과세소득  adjustment in setting accounts 결산조정  adjustment tariff rate system 조정관세제도  administrative costs 행정불복시 수행비용, 징세비용  administrative appeal 이의신청  administrative summons 행정소환명령  ad valorem tax 종가세  advanced corporation tax (ACT) 선납법인세  advance pricing agreement(APA) 이전가격 사전 합의제도  affiliated group 관련(계)회사그룹  after-tax basis 세후기준  after-tax cost of debt 세후 이자비용  alimony 부양비  alleged indebtedness 가성채무  allotted capital 영업개시자금  allocation of overall profit 이익배분법  alternative depreciation system(ADS) 대체상각법  alternative minimum tax (AMT) 대체(선택)최저한세  alternative minimum taxable income(AMTI) 최저세 과세소득  amount of the proposed adjustment 소득조정금액  amount of the setoff 상계금액  annuity 년금  anti-avoidence rule 조세회피방지규정  applicable federal rate(AFR) 연방이자율  appeals 심사  appraisal right 주식매수청구권  appeal right 불복쟁송권  arbitrage process 재정거래  arbitrary escalation of historical cost basis 역 사 적 원 가 의 임의증액법  arm's length comparables 비교가능기업  arm's length dealing 정상거래기준  arm's length price(ALP) 독립기업가격, 정상거래가격  arm's length rate 정상이자율

 arm's length rate of return 정상수익률  arm's length standard, arm's length standard principle 정상거래가격기준  assessment for local improvements 지방개발부담금  assessment period 부과기간  asset-liability method 자산-부채법  assets depreciation range(ADR) 상각내용년수범위  assets revaluation tax 자산재평가세  assignment income 양도소득  attribution principle 귀속주의  audit workpapers 감사보고서  automatic tax 자동차세  average-rate progression 평균세율누진성  avoid taxes 조세회피  backward integration 후방결합  bankruptcy 파산선고  bargaining theory 거래흥정이론  basic arm's length return method(BALR) 기본적 독립기업수익법  basic research payments 기본연구개발비  benefits due to tax deduction 세금절감이득  bureau of census 통계국  billing 청구  blocked income 봉쇄소득  bona fide indebtedness 진성채무  bond refunding 사채차환  bonding cost 확증비용  bracket 소득계급구분  bracket creep 과세계급상승  branch book/dollar method(BBP) 미국내 이자율법  branch remittance tax 지점 송금세  branch tax 지점세  bunching of income 소득의 결집  bunching effect 결집효화(묶음효과, 다발효과)  burden of tax 조세부담  business combinations 기업결합  business income 사업소득  business office tax 사업소세  business profits 사업소득  business registration certificate 사업자등록증  business transferee 사업양수인  cancellation 취소  capital gain 자본이득, 양도차익  capital gains tax 양도소득세  capital loss carry-back 자본손실 소급공제  capital transfer tax 자본이전세  carry back 소급  carry-back provisions 환급제도  carry forward 이월  carrying charge 이행비용  carrying cost 재고유지비용  carry-over basis(doner's basis) 승계취득가액기준  catching-up effect 환수효과

 central tax commission 중앙심사위원회  certainty equivalent return 확실성등가수익  charitable contributions deductions 자선기부금공제  child and dependent care credit 자녀양육비세액공제  circulation tax 유통세  city planning tax 도시계획세  civil negligence penality 벌과금  claim court 손해배상법원  claim for refund 환수청구권  claims for refund 환급청구  class B payroll taxes 을종근로소득세  client-group 거래자집단  closely held corporations 폐쇄회사  collateral 담보능력  collateral bond 유가증권담보부사채  collusion 담합  commensurate with income 소득상응(대응조정)  commensurate with income standard 소득상응원칙  commercial paper(C/P) 신종기업어음  commission agent 위탁매매인  commission rate 판매수수료율  commitment fees 이행수수료  comparable adjustable transaction method(CATM) 비 교 가 능 조정거래법  comparable profit interval(CPI) 비교가능이익구간  comparable uncontrolled price method(CUP) 비교가능 제3자법  comparison of profits 이익비교법  complete market 완성시장  compliance cost 납세능력(협력)비용  compound value interest factor 복리이자요소  comprehensive income tax(CIT) 포괄적 소득세  comprehensive tax base 포괄적 과세표준  comptroller of the currency 은행감독원  compulsory acquisition 공용징용  computer audit specialists(CAS) 전산전문 조사요원  computing adjustment 조정계산  concealment 위장  consolidated corporate income tax system 연결법인세제  consolidated taxable income 연결과세소득  consolidated tax return 연결세무신고  consolidation 신설합병  constant rate method 고정세율법  constructive dividends 의제배당  constructive realization 의제실현  consumer price index(CPI) 소비자물가지수  consumption tax 소비세  contribution in aid of construction 공사부담금  controlled foreign corporations 피지배 외국법인  controlled foreign personal holding companies 피지배 외국인 지주회사  controlling shareholder 지배주주  coordinated examination program 조합조사  coordinated program division 종합조사과

 coordinated examination program(CEP) 종합조사프로그램  copy rights 저작권  corporate contractions 회사축소  corporate divisions 회사분할  corporate income tax 법인소득세  corporate source income 법인원천소득  corporate tax liability 법인과세소득세액  corporation franchise taxes 법인면허세  corporation income tax return 법인세신고서  correlative adjustment 대응조정  correspondence examination 우편조사  cost-funding method 비용부담계약  cost of collection 징세비용  cost of compliance 납세이행비용  costs of income ratio method 이익비례법  cost of retained earnings 유보이익의 자본비용  cost plus method(CP) 원가가산법  credit 세액공제  credit for foreign taxes paid, foreign tax credit 외국납부세액공제  credit method 세액공제법  criminal investigation division(CID) 사찰과  crowding-out effect 구축효과  customs duty 관세  customs values 수입관세과표  cut-off rate 거부율  death duty 상속세  debt capacity 기채능력  decisions of claim basis 권리의무확정주의  deducting and capitaling costs 공제 및 자본비용  deduction 손금, 소득공제  deduction method 가액공제법  deductions that are not expenses 손금산입항목  deemed dividend 의제배당  de facto control 사실상 지배  deferred compensation 이연지급제도  deferred income taxes, deferred tax 이연법인세  deferred method 이연법  deficit carried over 이월결손금  definitive agreement(D/A) 매매계약  degree of progression 소득세의 누진도  demand loan 요구불 대여금  dependency exemption 부양가족공제  deposit 예치금  determination of tax liabilities 세액결정  differential taxation 차별적 과세  direct tax 직접세  disallowed interest 비공제 이자비용  disallowed interest expense 손금부인 이자비용  discounted dividend payout 배당환원  discriminant function system(DIF) 전산식별기능법  distributed-lag formula 분배시차공식

 distribution cost 판매비  district court 연방 지방법원  district office 일선세무서  district offices of direct taxes 직접세세무서  district offices of indirect taxes 간접세세무서  dividend gain 배당소득  dividend-exclusion method 수입배당금불산입법  dividend-paid-deduction method 지급배당공제법  dividend-received-credit method 수입배당금세액공제법  dividend-received deduction 수취배당소득공제  doctrine of double jeopardy 이중처벌 금지원칙  documents against acceptance 어음인수도조건  domestic corporation 내국법인  dual(double) taxation 이중과세  duration 대여기간  due dates for payment of tax 납부기한  due diligence 기업실사  early refund 조기환급  earmarked tax 목적세  earned income deduction 근로소득공제  earned income tax credit 근로소득세액공제  economic efficiency 경제적 능률성  economic recovery tax act 경제활성화세법  effective date 적용시기  effective corporation income tax rate 실효법인세율  effective rate 실효세율  effective tax rate 유효세율  employment tax 고용세  employee stock ownership 종업원지주제도  entire principle 총괄주의  equally distributed equivalent level of income 균등분배대등소득  equity 평등성  estate tax 유산(상속)세  estimated tax payments 기납부 추정세액  excess interest expense 초과이자비용  excess limitation 초과소득제한  excess limitation carry forward 차기이월 초과제한소득  excess profit tax 부당이득세  exclusion from gross income 익금불산입  exclusive right to tax 배타적 과세권  exemption for handicapped person 장애자공제  exemption from tax 세액감면  exemptions 면세(면제)  exercise tax 특정영업세(유통세)  expanded income 종합소득  expenditure tax 지출세  expensing(free) depreciation 일시상각  explicit costs 명시적 자본비용  extended resale price method 확장된 재판매가격법  entertainment expenses 접대비  external validity 외적타당성

 extra allowance 추가공제  extraordinary taxes 특별세  fairness 공정성  farmland tax 농지세  federal deposit insurance corporation 연방예금보험회사  federal estate tax 연방상속세  federal exercise tax 연방소비세  federal gift tax 연방증여세  federal income tax 연방소득세  federal reserve board 미국연방준비은행 이사회  federal reserve system 연방준비제도  federal tax 연방세  federal tax law 연방세법  fiction theory 법인의제설  fictitious gains 가공이득  field audit(FA) 실지조사  first level tax commission 제1실 국세심사위원회  fiscal economy 경제성  fiscal inequity 재정불공평  fiscal year 회계연도  floatation cost 발행비용  foreign corporation 외국법인  foreign direct investment(FDI) 해외직접투자활동  foreign tax credit 외국(납부)세액공제  forest income 산림소득  formation tax(tax on the capital of companies) 법 인 자 본 에 대한 과세  forward integration 전방결합  franchise 사용권  franchise tax returns 면허세신고서  fraudulent act 사해행위  free cash flow 여유자금가설  free transferability of interests 지분의 자유로운 이전  fresh-start(stepped-up) basis 신취득가액기준  fringe benefits 변형급여  full integration 완전조정  functional method 기능비교법  future tax benefits due to loss carry forward 결손금차기이월 미래세금이득  gain 이득  general litigation 일반소송과  generation-skipping tax 세대생략이전세  gift tax 증여세  global income 전세계적 이익  global income tax 종합소득세  global taxation 종합과세  grace period 특혜기간  graduation system 누진제도  granting of subsidies 보조금지원  green tax reporting system 녹색신고제도  gross income(GI) 총소득  gross profit margin 매출이익율  gross receipts 총수입

 gross-up 가산  guaranteed bond 보증사채  hedonic equation 쾌락함수  home equity indebtedness 가계자금융자  homemade dividends 주주의 배당조정  horizontal equity 수평적 평등  horse race tax 마권세  host country 수용국  hybrid financing 변형자본  identification 식별  implicit costs 암시적 자본비용  implicit rental cost of capital 암묵적 자본임대비용  imputation method 법인세 주주귀속법  imputed earnings 귀속가득액  imputed income 귀속소득  imputed interest 귀속이자  imputed rent 귀속임대료  inclusion ratio method 과세산입비율방법  income 소득  income effect 소득효과  income from assets 자산소득  income from immovable property 부동산소득  income from source 원천소득  income from trades 사업소득  income level 소득수준  income statement 소득계산서  income subject to separate taxation 분리과세 배당소득  income tax 소득세  income tax act of 1913 1913년의 연방소득세법  income tax liability 법인세부채(총결정세액)  indexation allowance 물가연동공제액  indexation of historical cost basis 취득원가의 물가연동제  indirect tax 간접세  individual income tax 개인소득세  individual ruling 사전심사  in dubio contra fiscus 의심스러운 경우에는 비과세  in dubio pro fiscus 의심스러운 경우에는 과세  information document request(IDR) 자료제출요구  inhabitants tax 주민세  inheritance tax 상속세 impersonal tax, tax on goods and possessions 물세  inside director 사내이사  installed tax payment 세액분납  institutional investor study 기관투자자조사  insurance proceeds 보험차익  intercompany transactions 내부거래  interest-free loan 무이자대여  interest free periods 이자적용면제기간  intergration economics 수평, 수직결합으로 인한 규모의 경제  interim estimated tax 중간예납제  interim-period tax computation 법인세의 중간보고계산

 intermediaries 매개기관  internal revenue code(IRC) 미연방세법  internal revenue service(IRS) 미국국세청  internal tax 내국세  international enforcement program(IEP) 국제조세업무 프로그램  international examiner 국제조세분야 조사담당요원  international tax law 국제조세법  interperiod income tax allocation 법인세 기간배분  interpretative regulation 해석적 시행세칙  interview income 응답소득  inter vivos 생전취득  investment tax credits(ITC) 투자세액공제  investment trusts 투자신탁  invoice method 세액공제법  invoice price 청구가격  issuees 과세문제  itemized deductions 항목별 실액 공제액  jeopardy assessment 긴급부과  joint and several obligation for tax payment 연대납세의무  joint filers 공동신고  job credit 고용세액공제  legislative regulation 입법적 시행세칙  leveraged buyout(LBO) 주식매집  liability progression 세부담누진성  license tax 면허세  licensing agreement 특허계약  like-kind exchange 동종자산 교환거래  limited company 유한회사  limited tax liability 제한납세의무  limited tax rate 제한세율  linear interpolation 보간법  liquidation 청산  liquor tax 주세  litigation 소송  litigation costs 사법적 소송 수행비용  loan and advances 대부금과 전도금  local government accounting 지방정부회계  local tax 지방세  location economics 입지우위로 인한 규모의 경제  lock-in effect 동결효과 London inter-bank offering rate(LIBOR) 리보금리  long-term gain deduction for net long-term capital gains 장기자본소득공제  look-back interest 소득정산에 따른 이자  loss carry back 결손금소급공제  loss carry-back system 결손시 환급제도  loss carry forward 결손금이월공제  loss due to disaster 재해손실  loss limitation 손실공제한도  lump-sum payment 총액지급  lump-sum transfer 일괄이전지출  mainstream corporation tax(MCT) 본래의 법인세

 maintenance of inventory 재고관리  malfeasance 부정  managerialism 경영자 중심주의  marginal tax rate 한계세율  marital deduction 혼인공제  market penetration costs 시장침투비용  mark-up 가산율  marriage tax 결혼세  match pairs 쌍체비교  mathematical economic 수리경제학  mechanistic hypothesis 기계적 가설  medical expense deduction 의료비공제  merger 흡수합병  middleman 중간상  ministry of finance 국세청  miscellaneous exercise tax 기타 소비세  misrepresentation 허위진술  modified flat tax 수정비례세율  mixed estination 혼합추정기법  modified income apportionment method 수정소득분할법  modified taxable income 조정소득  monetary base 본원통화  monopolistic advantage theory 독점이론  months financed locally 현지금융월수  mortgage bond 부동산담보부사채  multi national enterprise(MNE) 다국적기업  municipal accounting 지방자치단체회계  mutual funds 상호신용금융업, 상호부금  national tax 국세  natural business year 자연스런 사업년도  negative income tax(NIT) 소극과세  net capital losses 순자본손실  net condemnation award 수용보상액  net long term capital gains(NLTCG) 순장기자본소득  net-of-tax method 순액법  net operation loss(NOL) 순영업손실  net operating loss carry forwards 이월결손금  net operating loss carry-backs 당기순손실의 소급이월  net profit margin 순이익율  net tax liability 순납부할세액  neutral taxation system 중립과세제  non-deductible 손금불산입비용  non-profit corporation 비영리법인  non-tariff barrier 비관세장벽  non-taxable revenues(income) 비과세소득  normal tax 기본세  normal value 정상가격  objects of taxation 과세물건  odd lots 단주  offer-in-compromise 양해각서  offsetting tax 상계과세

 office audit(OA) 사무실조사  office of chief counsel 조세불복 쟁송담당부서, 본청  official-assessment system 과과세제도  offshore banking 역외금융  oligopolistic theory 과점이론  one payment 일시불  on-site examination program 현지출장조사  optimal tax 최적조세  ordinary income 경상소득  ordinary tax 보통세  original issue discount 할인발행차금  original issue discount (OID)provision 원시할인발행규정  organizational expenditures 창업비  outside director 사외이사  outstanding 미발행  outstanding bond 기발행사채  outstanding shares issued 발행주식총수  overall country limitation method 일괄한도액방법  overpayment 과오납세액  overpricing 과대신고  over-draft(O/D) 역외금융  over-the counter market(OTC) 장외시장  owner's wealth 소유주의 부  paid-in capital 납입자본금  paper gain 지상이득  partial profit and loss statement 부분손익계산서  partnership 동업기업(조합)  partnership method 조합과세법  passive investment income 수동적 투자소득  patents 특허권  pay as you earn(PAYE) 즉시납부제도  payback period 회수기간  payment of tax 세금납부  payroll 급여액  penalty taxes 가산세  penalty tax on underdeclaration 과소신고 가산세  penalties on failure of tax withholding 원징수불이행 가산세  penalties on incorrect filing 신고불성실 가산세  pension-giving income 년금소득  percountry limitation method 국별한도액방법  perfect market 완전시장  permanent difference 영구적 차이  permanent establishment 고정사업장  personal credits 개인세액공제  personal exemptions 인적공제  personal holding company tax (개인)지주회사세  personal tax 인세  persons subject to withholding 납세의무자  plan benefits 년금보상  prepaid income taxes 선급법인세  primary adjustment 주(일차)조정

 principle of real taxation 실질과세원칙  problem resolution officer(PRO) 세무서 호민관, 고충처리관  producer price index(PPI) 생산자물가지수  profit mark-up 이윤가산율  profit maximization 이익극대화  profit-sharing contributions 이익분배기금  profit split method 이윤분할(배)법  profit tax 이윤세  progressive accretion tax 누진적 자산증가세  progressive tax 누진세  progressive tax rate 누진세율  progressive tax structure 누진적 과세구조  promissory notes 약속어음  propensity to evade 조세회피성향  property subject to attachment 압류금지재산  property tax 재산세  property tax on real estate 부동산에 대한 재산세  proportional adjustment method 비례조정법  proxy rules 의결권위임장규칙  provincial taxes 도세  publicly held corporations 공개회사  publicly traded partnership(PTP) 공개거래합자회사  purchase tax 구입세  qualified plans 년금제도  quasi-monopolistic 준독점적  raising funds 자금조달  rate of return on investment method(ROI) 자본이익율법  real entity theory 법인실재설  real estate tax 부동산보유세  real estate income 부동산소득  recapture of previously claimed tax credits 기 세 액 공 제 중 환원분  recapture 환입  recurrent taxation 중복과세  reduced form linear regression model 유도형선형회귀모형  reduced rate 경감세율  reduce(escape) taxes 조세회피  reduced form technique 유도형기법  refund of income taxes due to loss carry back 결손금전기이월 법인세 환수액  regional counsel 지방청 법률고문관  regressive tax 역진세  regulations 규제  regulatory costs 규제비용  related taxpayer 관련납세자  reliefs 소득공제액  realized capital gains 실현이득  reopening of tax audit 조사재개  resale price method 재판매가격법  research credit 연구개발공제  resident 거주자  residual income progression 잔액소득누진성  registered tax 등록세

 retainer fee 착수수수료  revaluation reserve 재평가적립금  revenue agents 조사요원  revenue agent's report(RAR) 조사공무원의 조사보고서  revenue code 입법  revenue procedures 국세청 절차규정  revenue rulings 국세청통칙  revision and renewal 수정 및 갱신  revocation 무효  safe harbor 면책규정, 면제규정, 안전조항  safe harbor ratio 부채/자본비율  safe haven rate 인정이자율  sales on deferred payment 연불판매  sales taxes 판매세  salvage value 잔존가액  saturation point 포화점  schedular income tax 분류소득세  schedular taxation 분리과세  schedule system 열거주의  scope of examination 조사범위  second level tax commission 제2심 국세심사위원회  secret service expense 기밀비  secured bond 담보부사채  self-assessment system 자기 부과제도  self-employed individuals 기타 자영업자  self-employment tax 자가고용세  self-employment tax 사용자고용인세  separate currency pools method 전세계 이자율법  separate limitation method 분리한도액방법  separate taxation 독립과세  sequential equilibrium 순차적 균형  setoffs 상계  shadow exchange rate 잠재환율  sham(fraudulent, colorable) transactions 가공거래  short tax periods 첫 사업년도  simplicity 단순성  simplified tax invoice 간이세금계산서  simultaneous equation technique 연립방정식법  single equation technique 단일방정식법  sinking fund system 감채기금제도  small business corporation 소규모사업법인  social welfare 사회후생  society security tax 사회보장세  sole proprietorship 개인소유기업  source principle 원천과세원칙  special exercise tax 특별소비세  specialized agents 특수전문조사요원  specific tax 종량세  specification of the model 모형의 설정  split-issue settlement 특정과세문제 합의  split rate system 차등(복수)세율제도

 spouse deduction 배우자공제  stamp tax 인지세  standard deduction 표준공제  standard rate 기본세율  standard tax rate 표준세율  start-up expenditures 개업비  state income tax 주소득세  state franchise tax 주면허세  statute of limitation 법정부과기한  statutory exemption 법정감면소득  statutory income 법정소득  statutory notice of deficiency 부족징수세액 결정통지서  statue of limitation 소멸시효  stock bonus plan 주식상여  stock redemption 감자  subtraction method 공제법  succession duty 부동산상속세  surcharge 부가징수  superfund environmental tax 환경특별기금세  supertax 초과소득세  supreme court 연방최고(대)법원  surtaxes 특별부가세  system of double taxation 이중과세시스템  take-over 이월  takeover bids 인수시도  target corporation 대상법인  targeted job credit 정책고용 세액공제  tariff escalation system 경사관세구조  tax 조세  taxable exchange 과세대상 교환거래  taxable gain 과세소득  taxable income 과세표준(과세소득)  tax agent 납세대리인  tax agreement 조세협정  tax and public imposition 조세공과  taxation 과세, 세무  tax audit 세무조사  tax auditors 세무감사원  tax authorities 조세당국  tax avoidance 절세, 조세회피  tax base 과세표준(과표)  tax compliance 조세납부성실성  tax control 세무통제  tax convention 조세협약  tax cost 조세비용  tax court 조세법원  tax credits 세액공제  tax credit for dividend 배당세액공제  tax credit method 외국세액소득공제방법  tax division 조세과  tax effect accounting methods 법인세영향인식법

 tax effects of operating losses 결손금에 따른 세액효과  tax effects of timing difference 일시적 차이의 세액효과  tax equity 조세공평  taxes estimated to be payable 당기분 자진신고법인세  taxes payable method 지금세액인식법  tax evasion 탈세  tax evasion index 탈세지수  tax-exempt interest income 비과세이자소득  tax exemption and reduction, tax reliefs 조세감면  tax exemption method 외국소득면제방법  tax expenditure budget 조세지출예산제도  tax-free reorganization 비과세조직변경  tax haven 조세회피지  tax haven country 경과세국  taxable items 익금산입항목  tax impact 조세충격  tax imposed 부과세액  tax incentive system 투자유인세제  tax incidence(burden) 조세부담  tax invoice 세금계산서(세금영수증)  tax liability 과세소득세액  tax litigation 조세소송과  tax loss carry-forwards(TLCF) 결손금이월 조세효과  tax neutrality 조세의 중립성  taxes payable method 지급세액인식법  taxpayer 납세의무자  taxpayer compliance measurement program(TCMP) 무작위추출방법  taxpayer's filing status 납세의무자의 신고지위  tax planning 세무관리  tax planning strategies 세무관리전략, 절세방안  tax preference return 조세특례소득  tax preferential item 조세우대항목  tax rates 세율  tax rate schedule 세율표  tax reconciliation 세무조정  tax registration certificate 사업자등록증  tax-relief 조세감면  tax registance scale 조세저항율  tax returns 납세신고(세무신고)  tax saving 절세  tax table 세액표  tax treaties 국제조세조약  tax treaty 조세조약  tax treaty division 조세조약과  tax unit 과세단위  tax withholding 원천징수세액  tax workpapers 세무보고서  technological development reserves 기술개발준비금  telephone tax 전화세  tender price 제시가격  testamentary 유증

 thin capitalization 과소자본  the tax reform act of 1976 1976년 조세개혁법  the principle of the rotten apple 썩은 사과의 원리  timing difference 일시적 차이  total tax 결정세액  trademarks 상표권  tradenames 상표명  trade-off relationship 교환관계(상충관계)  trade regulation 무역관련법안  transfer-in 전입  transfer-out 전출  transferee corporation 자산을 이전받는 법인  transfer pricing methodology(TPM) 이전가격결정방법  transferor corporation 자산을 이전하는 법인  translation exposure 환산부담  transmittal memorandum 이첩문서  treasury regulations 재무부시행세칙  treasury stock 금고주  triangular mergers 삼각합병  true taxable income 실질과세소득  trustee 수탁자  trust fund 신탁기금  unallowable items program(UIP) 특정항목별 조사대상 선정방법  underpayment 과소납부  underpricing(understatement) 과소신고  unearned income 불로소득  unemployment compensation tax 실업보상세  unfunded deferred compensation plan 비기금 이연보상계획  unguaranteed bond 무보증사채  uniform partnership act 통일조합법  unilateral relief method 이중과세방지  unitary method 소득배분방법  united states general accounting office 미국회계감사원  unsecured bond 무담보부사채  U.S. treasury bonds and notes 미 재무성증권  value added tax(VAT) 부가가치세  vertical equity 수직적 평등  wage tax 근로소득세  waivers of claims 청구권의 포기  white paper on transfer pricing 이전가격백서  wholesale market 도매시장  windfalls profit tax 초과이득세  withholding agent 원천징수의무자  withholding at source 원천징수  work fee 업무수행수수료  worksheet for taxation 세무정산표  zero rates 영세율

Special Tax Treatment Control Act

자산전문유동화업법 Act on Asset-Backed Securitization of the Republic of Korea

Acquisition Tax, Registration Tax, Resident surtax assessed on the basis of income tax, Workshop tax(per property), Workshop tax(per employee)

가등기담보등에 관한 법률 Provisional Registration Security Act 감사원법 Board of Audit and Inspection Act 건축법 Building Act 공인회계사법 Certified Public Accountant Act 공장저당법 Factory Mortgage Act 고용보험법 Employment Insurance Act 공공기관의 정보공개에 관한 법률 Act on Disclosure of Information by Public Agencies 공업발전법 Industrial Development Act 공탁법 Deposit Act 과학기술진흥법 Science and Technology Promotion Act 관세법 Customs Duties Act 국가를 당사자로 하는 계약에 관한 법률 Act on Contracts to Which the State is a Party 국세기본법 Framework Act on National Taxes 국세징수법 National Tax Collection Act 국정감사 및 조사에 관한 법률 Act on the Inspection and Investigation of State Administration 국회법 National Assembly Act 국민연금법 National Pension Act 근로기준법 Labor Standards Act금융산업구조개선에관한법률 Act on Structural Improvement of the Financial Industry 금융실명거래 및 비밀보장에 관한 법률 Act on Real Name Financial Transactions and Guarantee of Secrecy 기업집단 결합재무제표준칙 Accounting Procedure for Combined Financial Statements of Business Groups 기업회계기준 Financial Accounting Standards 기술개발촉진법 Technology Development Promotion Act

국세기본법 Basic Law for National Taxes국조법 (국세조정에 관한 법률) Law for Coordination of International Tax Affairs (“CITA”) or International Tax Coordination Law조세특례제한법 (조특법) Tax Incentive Limitation Law (“TILL”)법인세법 Korean Corporate Tax Law ("CTL")법인세법 기본통칙 CTL Basic Rule법인세 시행령 CTL Enforcement Decree (Corporate Tax Law Decree)법인세법 시행규칙 CTL Enforcement Regulation국세청 예규 NTS Ruling (National Tax Service Ruling) / Interpretative ruling of the NTS상속.증여세법 Inheritance and Gift Tax Law ("IGTL")(한국) 상법 Korean Commercial Code ("KCC")외국인투자촉진법 Foreign Investment Promotion Law ("FIPL")외국환거래법 Korean Foreign Exchange Transactions Law ("FETL") Korean Foreign Exchange Control Act외국환거래규정 Regulation on Korean Foreign Exchange Transactions 외환관리법 (외환거래법에 통합되어 없어짐!!) Korean foreign exchange regulations

여신전문금융업법 The Credit-Specialized Financial Business Act 주택건설촉진법 Housing Promotion Act증권거래법 Securities Transaction Tax ("STT") Law증권업 감독규정 Regulations on Securities Industry Supervision한독조세조약 Korea-Germany double tax treaty ("DTT")

Local Taxes 종류:

농어촌특별세 Special Farming and Fishery Tax (or Special rural development tax)

노동조합 및 노동관계조정법 Trade Union and Labor Relations Adjustment Act 대외무역법 Foreign Trade Act 독점규제 및 공정거래에 관한 법률 Monopoly Regulation and Fair Trade Act 민법 Civil Act 민사소송법 Civil Procedure Act 발명진흥법 Invention Promotion Act 법인세법 Corporate Tax Act 벤처기업육성에 관한 특별조치법 Act on Special Measures for the Promotion of Venture Businesses 보험감독규정 Regulation on Insurance Supervision 보험업법 Insurance Business Act 부가가치세법 Value-Added Tax Act 부정수표단속법 Illegal Check Control Act 비송사건절차법 Non-Contentious Case Litigation Procedure Act

INDUSTRIAL SAFETY AND HEALTH ACT 산업표준화법 Industrial Standardization Act 상법 Commercial Act 상속세 및 증여세법 Inheritance Tax and Gift Tax Act 상표법 Trademark Act

Futures Trading Ac 선박법 Ship Act 소득세법 Income Tax Act 수표법 Check Act 신기술사업금융지원에 관한 법률 Act on Financial Assistance to New Technology Business 신용보증기금법 Credit Guarantee Fund Act 신용정보업무운용규정 Regulation on Credit Information Business Management 신용정보의 이용 및 보호에 관한 법률 Act on Utilization and Protection of Credit Information 신탁업법 Trust Business Act 실용신안법 Utility model act 약관의 규제에 관한 법률 Regulation of Standardized Contracts Act 어음법 Bill of Exchange and Promissory Notes Act 여신전문금융업법 Credit - Specialized Financial Business Act 연결재무제표준칙 Accounting Procedure for Consolidated Financial Statements 예금자보호법 Depositor Protection Act 예산회계법 Budget and Accounts Act 외국인의 서명날인에 관한 법률 Foreigners' Signature and Seal Act 외국인투자촉진법 Foreign Investment Promotion Act 외국환거래법 Foreign Exchange Transactions Act 외국환업무감독규정 Regulation on Supervision of Foreign Exchange Business 은행감독규정 Regulation on Supervision of Banking Institutions 은행법 Banking Act 의료보험법 Medical Insurance Act 의장법 Design Act

Automobile Mortgage Act 자산유동화에 관한 법률 Act on Asset Securitization 자산재평가법 Assets Revaluation Act 저작권법 Copyright Act 정보화촉진기본법 Framework Act on Informationalization Promotion 정부조직법 Government Organization Act 정부투자기관관리기본법 Framework Act on the Management of Government-Invested Institutions 조세감면규제법 Regulation of Tax Reduction and Exemption Act 주민등록법 Resident Registration Act 주식회사의 외부감사에 관한 법률 Act on External Audit of Stock Companies 주택건설촉진법 Housing Construction Promotion Act 주택임대차보호법 Housing Lease Protection Act 중소기업기본법 Framework Act on Small & Medium Enterprises 중소기업진흥 및 제품 Promotion of Small and Medium Enterprises and Encouragement of 구매촉진에 관한 법률 Purchase of Their Products Act 중소기업협동조합법 Small and Medium Enterprise Cooperatives Act

산업안전보건법

선물거래법

자동차저당법

중소기업창업지원법 Act on Support for Small and Medium Enterprises Establishment 중재법 Arbitration Act 증권거래법 Securities and Exchange Act 지방세법 Local Tax Act 지방자치법 Local Autonomy Act 특정범죄가중처벌 등에 관한 법률 Act on the Aggravated Punishment, etc. of Specific Crimes 특허법 Patent Act 파산법 Bankruptcy Act 헌법 Constitution of the Republic of Korea 형법 Criminal Act 형사소송법 Criminal Procedure Act 호적법 Family Register Act 화의법 Composition Act 회계감사기준 Auditing Standards 회사정리법 Company Reorganization Act

Special Tax Treatment Control LawTax Evasion Punishment LawSpecial Law for Drawback of Customs DutiesFinancial holding company law Anti monopoly and fair trade law

Special Tax Treatment Control Act

Act on Asset-Backed Securitization of the Republic of Korea

Acquisition Tax, Registration Tax, Resident surtax assessed on the basis of income tax,

Act on Disclosure of Information by Public Agencies

Act on Contracts to Which the State is a Party

Act on the Inspection and Investigation of State Administration

Act on Structural Improvement of the Financial Industry Act on Real Name Financial Transactions and Guarantee of Secrecy Accounting Procedure for Combined Financial Statements of Business Groups

) Law for Coordination of International Tax Affairs (“CITA”) or International Tax Coordination Law

NTS Ruling (National Tax Service Ruling) / Interpretative ruling of the NTS

Korean Foreign Exchange Transactions Law ("FETL") Korean Foreign Exchange Control Act

!!) Korean foreign exchange regulations

Trade Union and Labor Relations Adjustment Act

Act on Special Measures for the Promotion of Venture Businesses

Non-Contentious Case Litigation Procedure Act

Act on Financial Assistance to New Technology Business

Regulation on Credit Information Business Management Act on Utilization and Protection of Credit Information

Regulation of Standardized Contracts Act Bill of Exchange and Promissory Notes Act Credit - Specialized Financial Business Act Accounting Procedure for Consolidated Financial Statements

Regulation on Supervision of Foreign Exchange Business Regulation on Supervision of Banking Institutions

Framework Act on Informationalization Promotion

Framework Act on the Management of Government-Invested Institutions Regulation of Tax Reduction and Exemption Act

Act on External Audit of Stock Companies

Framework Act on Small & Medium Enterprises Promotion of Small and Medium Enterprises and Encouragement of

Small and Medium Enterprise Cooperatives Act

Act on Support for Small and Medium Enterprises Establishment

Act on the Aggravated Punishment, etc. of Specific Crimes

문서Application for Certification of Taxes Paid or Due on Korean-Source Income of Non-residents

주식양도계약서 Consideration agreement원천징수이행상황신고서 Withholding tax payment status reports부가세납부신고서 VAT returns (for VAT taxable transactions)

Tax Invoice, VAT Invoice

Applicaton for Withholding Tax Exemption Tax credit for the use of corporate purchase card or other approved methods (and payment systems for corporations)Tax credit for technology and human resource developmentTemporary tax credit for investments

정상가격산출방법신고서 Statement outlining and supporting the chosen transfer pricing method ; Statement of methodology for determination of arm's length price국제거래명세서 Schedule of the Company's business transactios with foreign related parties; Statement of International Transactions국외특수관계자의 요약손익계산서 Summary Income Statement of the Foreign Related Parties of the Seoul Branch

기타

세법 권리 의무확정주의 Settlement principle of claims and obligations(corporations can recognize expenses only if their obligations of payment are settled and the amounts of the payments are reasonable estimable. )

기관

건설교통부

Ministry of Construction and Transportation ("MOCT")

Commercial Registry Office of the District Civil Court

한국기업평가 KMCC한국신용평가 KIS Korea Investors Service한국신용정보 NICE

납부(할) 세액 확인 신청서

세금계산서 상업등기부등본 Certificate of Corporate Registration 사업자 등록증 Business Registration Certificate법인 등기부등본 Certificate of Corporate Information Certificate of Corporate Resolution Certificate of signature of representative of head office비과세 면제 신청서기업구매카드 (어음제도개선)세액공제연구인력개발투자 세액공제임시투자 세액공재

TP 관련 서식 이름

부당행위계산부인 Non-recognition of Improper Transaction Rule (Unfair practice with related parties regulation)

손익귀속시기 Attribution period (Attribution period of income and expense)사실관계에 따른다 the actual tax implications depend on the facts and circumstances of the case실질과세원칙 일정기간 Stipulated period

금융감독위원회 Financial Supervisory Commission금융감독원 Financial Supervisory Service재경부 Ministry of Finance and Economy (“MOFE”)

산업자원부 Ministry of Commerce, Industry and Energy (“MOCIE”), 농림부 Ministry of Agriculture and Forestry ("MAF")

외국환은행 The Foreign Exchange Bank (“FEB”)

통계청 Korea National Statistical Office공정위원회 Fair Trade Commission

Application for Certification of Taxes Paid or Due on Korean-Source Income of Non-residents

VAT returns (for VAT taxable transactions)

Tax credit for the use of corporate purchase card or other approved methods (and payment systems for corporations)Tax credit for technology and human resource development

Statement outlining and supporting the chosen transfer pricing method ; Statement of methodology for determination of arm's length priceSchedule of the Company's business transactios with foreign related parties; Statement of International TransactionsSummary Income Statement of the Foreign Related Parties of the Seoul Branch

Settlement principle of claims and obligations(corporations can recognize expenses only if their obligations of payment are settled and the amounts of the payments are reasonable estimable. )

Non-recognition of Improper Transaction Rule (Unfair practice with related parties regulation)

the actual tax implications depend on the facts and circumstances of the case

경제협력총괄과 Economic Cooperation Management Division

Statement outlining and supporting the chosen transfer pricing method ; Statement of methodology for determination of arm's length priceSchedule of the Company's business transactios with foreign related parties; Statement of International Transactions

(corporations can recognize expenses only if their obligations of payment are settled and the amounts of the payments are reasonable estimable. )

Limited partnership company (hapja hoesa) A limited partnership company has two kinds of partners: unlimited liability partners who manage the partnership and are liable for the obligations of the partnership, and limited liability partners or silent partners whose liability is limited to their capital obligations. The liquidation of any partner's share may not be effected without the consent of all unlimited liability partners. A foreign company cannot form a limited partnership company. A foreign company is also prevented from becoming an unlimited liability member of a limited partnership company, as the Korean Commerical Code (KCC) provides that a company cannot become an unlimited liability member of another company.

Unlimited partnership company (hapmyong hoesa) The partners in an unlimited partnership company are personally and jointly liable for all obligations of the partnership company. A foreign company cannot form an unlimited partnership company. A foreign company is also prevented from becoming a member of an unlimited partnership company, under the provisions of the KCC.

Limited liability company (yuhan hoesa) A limited liability company offers limited liability to its shareholders and an organizational structure which is simpler than that of a joint-stock company. Limited liability companies are commonly used by foreign investors and large Korean enterprises due to the simple management structure.

Joint-stock company (chusik hoesa) Joint-stock companies, which have close similarities to corporations under US law, are commonly used by foreign investors and large Korean enterprises. Joint-stock companies are generally preferred to limited liability companies for reasons of prestige.

Ex)We confirm that PwCC LLC is a yuhan-hoesa (YH), corporate entity types. YH is not regarded as a partnership but treated as a separate taxable entity for all Korean tax purposes. One advantage offered by YH, verse chusik-hoesa (CH), is that it can be checked for US tax purposes to be treated as either partnership or branch. CH, on the other hand, is per se entity that is always treated as a corporate entity type for US tax purposes.

Companies are grouped into the following categories as stipulated in the Commercial Act: (1) Limited partnership company (Hap-jah company) 합자 (2) Partnership company (Hap-myung company) 합명 (3) Limited liability company (Yu-han company) 유한 (4) Corporation (Chu-sik company) 주식

Netherlands public companies (naamloze vennootschap, NV) and private companies (besloten vennootschap, BV) limited partnership (also referred to as a Commanditaire Vennootschap or a CV

Availability of US check-the-box Entities in the JV Country The U.S. check-the-box regulations provide taxpayers with an elective entity classification regime allowing taxpayers to treat most business entities as either corporations or partnerships (if the entity has two or more members), or disregarded entities (if the entity has one member) for US tax purposes. All foreign entities are eligible for such election, except those that are specifically included on the “per se list” of foreign entities which the U.S. will always treat as corporation. Such entities, also known as per se corporations, may not make a classification election under the check-the-box rules. Thus, all corporations not specifically included on the per se list may elect to be treated as an association, a partnership, or a disregarded entity for U.S. tax purposes. For the US Investor, having the proposed JV treated as a partnership for U.S. tax purposes would lead to a different tax treatment and sometimes, significant tax benefits. Specifically, the US partner must include in its U.S. taxable income its pro rata share of the income or loss of the foreign partnership (the JV), regardless of whether such partnership income is repatriated. Therefore, the U.S. Investor may claim a U.S. tax deduction for its share of the losses of the foreign partnership (the JV). In addition, the US partner may claim a foreign tax credit for its pro rata share of the foreign tax paid or accrued by the partnership.

In the following table we have illustrated the available non-per se entities in each of the JV jurisdictions under consideration:

The Netherlands Republic of Ireland Per se entity (non checkable) Naamloze Vennootschap (NV) Public Limited Company (PLC) Non per se entity (Checkable) Besloten Vennootschap (BV) Private Company (Limited, Ltd.) Commanditaire Vennootschap (CV)

Netherlands public companies (naamloze vennootschap, NV) and private companies (besloten vennootschap, BV) limited partnership (also referred to as a Commanditaire Vennootschap or a CV

Availability of US check-the-box Entities in the JV Country The U.S. check-the-box regulations provide taxpayers with an elective entity classification regime allowing taxpayers to treat most business entities as either corporations or partnerships (if the entity has two or more members), or disregarded entities (if the entity has one member) for US tax purposes. All foreign entities are eligible for such election, except those that are specifically included on the “per se list” of foreign entities which the U.S. will always treat as corporation. Such entities, also known as per se corporations, may not make a classification election under the check-the-box rules. Thus, all corporations not specifically included on the per se list may elect to be treated as an association, a partnership, or a disregarded entity for U.S. tax purposes. For the US Investor, having the proposed JV treated as a partnership for U.S. tax purposes would lead to a different tax treatment and sometimes, significant tax benefits. Specifically, the US partner must include in its U.S. taxable income its pro rata share of the income or loss of the foreign partnership (the JV), regardless of whether such partnership income is repatriated. Therefore, the U.S. Investor may claim a U.S. tax deduction for its share of the losses of the foreign partnership (the JV). In addition, the US partner may claim a foreign tax credit for its pro rata share of the foreign tax paid or accrued by the partnership.

In the following table we have illustrated the available non-per se entities in each of the JV jurisdictions under consideration:

The Netherlands Republic of Ireland Per se entity (non checkable) Naamloze Vennootschap (NV) Public Limited Company (PLC) Non per se entity (Checkable) Besloten Vennootschap (BV) Private Company (Limited, Ltd.) Commanditaire Vennootschap (CV)

Limited partnership company (hapja hoesa) A limited partnership company has two kinds of partners: unlimited liability partners who manage the partnership and are liable for the obligations of the partnership, and limited liability partners or silent partners whose liability is limited to their capital obligations. The liquidation of any partner's share may not be effected without the consent of all unlimited liability partners. A foreign company cannot form a limited partnership company. A foreign company is also prevented from becoming an unlimited liability member of a limited partnership company, as the Korean Commerical Code (KCC) provides that a company cannot become an unlimited liability member of another company.

Unlimited partnership company (hapmyong hoesa) The partners in an unlimited partnership company are personally and jointly liable for all obligations of the partnership company. A foreign company cannot form an unlimited partnership company. A foreign company is also prevented from becoming a member of an unlimited partnership company, under the provisions of the KCC.

Limited liability company (yuhan hoesa) A limited liability company offers limited liability to its shareholders and an organizational structure which is simpler than that of a joint-stock company. Limited liability companies are commonly used by foreign investors and large Korean enterprises due to the simple management structure.

Joint-stock company (chusik hoesa) Joint-stock companies, which have close similarities to corporations under US law, are commonly used by foreign investors and large Korean enterprises. Joint-stock companies are generally preferred to limited liability companies for reasons of prestige.

Ex)We confirm that PwCC LLC is a yuhan-hoesa (YH), corporate entity types. YH is not regarded as a partnership but treated as a separate taxable entity for all Korean tax purposes. One advantage offered by YH, verse chusik-hoesa (CH), is that it can be checked for US tax purposes to be treated as either partnership or branch. CH, on the other hand, is per se entity that is always treated as a corporate entity type for US tax purposes.

Netherlands public companies (naamloze vennootschap, NV) and private companies (besloten vennootschap, BV) limited partnership (also referred to as a Commanditaire Vennootschap or a CV

Availability of US check-the-box Entities in the JV Country The U.S. check-the-box regulations provide taxpayers with an elective entity classification regime allowing taxpayers to treat most business entities as either corporations or partnerships (if the entity has two or more members), or disregarded entities (if the entity has one member) for US tax purposes. All foreign entities are eligible for such election, except those that are specifically included on the “per se list” of foreign entities which the U.S. will always treat as corporation. Such entities, also known as per se corporations, may not make a classification election under the check-the-box rules. Thus, all corporations not specifically included on the per se list may elect to be treated as an association, a partnership, or a disregarded entity for U.S. tax purposes. For the US Investor, having the proposed JV treated as a partnership for U.S. tax purposes would lead to a different tax treatment and sometimes, significant tax benefits. Specifically, the US partner must include in its U.S. taxable income its pro rata share of the income or loss of the foreign partnership (the JV), regardless of whether such partnership income is repatriated. Therefore, the U.S. Investor may claim a U.S. tax deduction for its share of the losses of the foreign partnership (the JV). In addition, the US partner may claim a foreign tax credit for its pro rata share of the foreign tax paid or accrued by the partnership.

In the following table we have illustrated the available non-per se entities in each of the JV jurisdictions under consideration:

The Netherlands Republic of Ireland Per se entity (non checkable) Naamloze Vennootschap (NV) Public Limited Company (PLC) Non per se entity (Checkable) Besloten Vennootschap (BV) Private Company (Limited, Ltd.) Commanditaire Vennootschap (CV)

Netherlands public companies (naamloze vennootschap, NV) and private companies (besloten vennootschap, BV) limited partnership (also referred to as a Commanditaire Vennootschap or a CV

Availability of US check-the-box Entities in the JV Country The U.S. check-the-box regulations provide taxpayers with an elective entity classification regime allowing taxpayers to treat most business entities as either corporations or partnerships (if the entity has two or more members), or disregarded entities (if the entity has one member) for US tax purposes. All foreign entities are eligible for such election, except those that are specifically included on the “per se list” of foreign entities which the U.S. will always treat as corporation. Such entities, also known as per se corporations, may not make a classification election under the check-the-box rules. Thus, all corporations not specifically included on the per se list may elect to be treated as an association, a partnership, or a disregarded entity for U.S. tax purposes. For the US Investor, having the proposed JV treated as a partnership for U.S. tax purposes would lead to a different tax treatment and sometimes, significant tax benefits. Specifically, the US partner must include in its U.S. taxable income its pro rata share of the income or loss of the foreign partnership (the JV), regardless of whether such partnership income is repatriated. Therefore, the U.S. Investor may claim a U.S. tax deduction for its share of the losses of the foreign partnership (the JV). In addition, the US partner may claim a foreign tax credit for its pro rata share of the foreign tax paid or accrued by the partnership.

In the following table we have illustrated the available non-per se entities in each of the JV jurisdictions under consideration:

The Netherlands Republic of Ireland Per se entity (non checkable) Naamloze Vennootschap (NV) Public Limited Company (PLC) Non per se entity (Checkable) Besloten Vennootschap (BV) Private Company (Limited, Ltd.) Commanditaire Vennootschap (CV)

Phrases

Documentation must be prepared to defend propriety of

This list is not exhaustive and may require further consultation to determine the application to the particular industry

Danzas AEI will inherit all the tax risks of Danzas Korea as the surviving company from its merger with Danzas Koreathus be liable for any taxes incurred by Danzas Korea as the result of a tax audit investigation.

in connection with

attributable to = caused by

The tax withheld from residents is creditable against their income and any excess tax payments are refundable.The payer is responsible for collecting the withholding tax.The payer is jointly liable for the tax due from the nonresident payee. ("respresentative assessee")

추징 retroactively assess, retroactively impose, clawback국내원천소득 Korean source income

within 14 days following the end of the month in which an application for refund is made허위기재하다

We have assumed that, where applicable, the gain will be taxed as xxxx.

The inclusion rate (portion of the gain that is taxable)

주식 양수 계약에 의해 의무 Possession of these stocks is mandatory pursuant to CHB’s business agreement적절히 평가될 수 있어야 한다. goodwill should be reasonably assessed by a third party업무상 관행 Since it is common tax practice in Korea관련 증빙 필요 Should be supported by relevant documents /

주의를 사다 Would attract scrutiny of the tax authorities Would not be possible to …. without attracting additional tax implications

소수점 4째자리에서 반올림 Fractional EPP Shares, under the Plan, are calculated out to the fourth decimal place

~를 알기 위해 to determine 부과되다 penalty tax is imposed on the company중소기업으로 환급세 신청 Being a SMC, Danzas requested a refund for NOL taxes

ex) The interest expense attributable to the related party loan is not deductible. ex) Higher-than-average temperatures are attributable to global warming.

주가이익배수 Price earnings ratio (PER)

10호 원천징수세액

조세조약이 법인세법보다 우선 적용된다 The double tax treaty prevails over the Korean corporate tax law.

refund 신청 후 다음달 14일까지

A falsely prepared Forms 1040 and related schedules by, among other things, claiming exemptions to which the taxpayers were not entitled, falsifying the filing status of taxpayers, claiming the Earned Income Tax Credit for taxpayers who were not entitled to it.

~ is beyond the scope of this analysis

The company is also assumed not to hold substantial real estate.

Documentation must be prepared to defend propriety of

This list is not exhaustive and may require further consultation to determine the application to the particular industry

Danzas AEI will inherit all the tax risks of Danzas Korea as the surviving company from its merger with Danzas Koreathus be liable for any taxes incurred by Danzas Korea as the result of a tax audit investigation.

The tax withheld from residents is creditable against their income and any excess tax payments are refundable.

The payer is jointly liable for the tax due from the nonresident payee. ("respresentative assessee")

within 14 days following the end of the month in which an application for refund is made

We have assumed that, where applicable, the gain will be taxed as xxxx.

Possession of these stocks is mandatory pursuant to CHB’s business agreement. goodwill should be reasonably assessed by a third party

Would not be possible to …. without attracting additional tax implications

Fractional EPP Shares, under the Plan, are calculated out to the fourth decimal place

ex) The interest expense attributable to the related party loan is not deductible.ex) Higher-than-average temperatures are attributable to global warming.

The double tax treaty prevails over the Korean corporate tax law.

A falsely prepared Forms 1040 and related schedules by, among other things, claiming exemptions to which the taxpayers were not entitled, falsifying the filing status of taxpayers, claiming the Earned Income Tax Credit for taxpayers who were not

The company is also assumed not to hold substantial real estate.

[Attachment] Unofficial Translation

Notifiying the Results of the Tax Audit

1) Notification number 43 Notification date 12/01/2000

Name Citizen Registration Number

Corporation Name Korea Inc. Corporation Registration Number 102-00-00007

Address of the Business Place 600-14, Kangnam-dong, Kangnam-gu, Seoul, Korea

1. Subject under Audit (Tax Subject: Corporate Income Tax, Corporate Years under investigation: 1996-2000)

Reason for and content of the audit

(unit: thousand won)

Classification Tax Base Filed Determined Tax Base Estimated Tax Due

1,611,961 1,947,830 509,392 115,821

Value Added Tax 24,205,349 24,675,994 2,467,599 114,930

Inheritance/Gift Tax

Capital Gain Tax

0 269,353 67,338 (67,338)

Documents Attached

Chief of the Seoul Regional Tax Office (Seal)

Tax Payer

Michelegoman and One other person

Regular Audit related to Corporate Income Taxfor the business years 1996-2000

2. Contents for Determination (Estimated Tax Due: 400,751 thousand won)

Calculation of Taxes Due

Corporate Income Tax,Income Tax

Other Taxes (Withholding Dividend

Income)

- Income amount, tax base, or computation of taxes information- Contents of the items identified during the tax audit

We are informing you the contents of the tax audit and contents to be determined according to the Basic National Tax Act Article 81 Section 7.

Note: In case you have opposition to the contents of this notification, you may request for a complete appeal before taxation within 20 days of receipt of this notification. If you have opposition to the complete appeal before taxation decision, then you may request for an appeal of dissatisfaction according to the Basic National Tax Act within 90 days of receiving the tax invoice.

Assets

유동자산 I.CURRENT ASSETS

-1 당좌자산 -1 Quick assets

1 현금 및 현금등가물 1

2 단기금융상품 2

3 유가증권 3 Marketable securities

4 매출채권 4 Trade receivables

대손충당금

5 단기대여금 5 Short-term loans

대손충당금

6 .......... 6 ..........

재고자산Inventories

1 상품 1 Merchandise

2 제품 2 Finished goods

3 반제품 3Semi-finished goods

4 재공품 4 Work-in process

5 원재료 5Raw materials

6 저장품 6 Supplies

7 .......... 7 ..........

대차대조표(보고식) BALANCE SHEETS(REPORT FORM) 손익계산서

자 산   I.

  II.

  I.

Cash and cash equivalents

  III.

Short-term financial instrument

  IV.

Allowance for bad debts

Allowance for bad debts

(2).

(2).

  V.

  VI.

고정자산NON-CURRENT ASSETS

-1 투자자산 -1 Investments

1 장기금융상품 1

2 투자유가증권 2 Marketable securities

3 장기대여금 3 Long-term loans

대손충당금

4 장기성매출채권 4

현재가치할인차금

대손충당금

5 투자부동산 5

6 보증금 6 Guarantee deposits

7 이연법인세차 7

8 .......... 8 ..........

-2 유형자산 -2 Tangible assets

1 토지 1 Land

2 건물 2 Buildings

감가상각누계액3 구축물 3 Structures

감가상각누계액

4 기계장치 4 Machinery

감가상각누계액

5 선박 5 Ships

감가상각누계액

6 차량운반구 6

감가상각누계액

7 건설중인자산 7

-3 무형자산 -3 Intangible assets

1 영업권 1 Goodwill

  II.

II.

  VII.

Long-term financial instruments

Allowance for bad debtsLong-term trade receivablesPresent value discount accountAllowance for bad debts

  VIII.Investment real

estates   IX.

Deferred income tax debits

  X.

  XI.

  XII.  XIII.   

   Accumulated depreciation

Accumulated depreciation

Accumulated depreciation

Accumulated depreciationVehicles and transportation equipmentAccumulated depreciationConstruction in-progress

2 산업재산권 2

3 광업권 3 Mining rights

4 어업권 4 Fishing rights

5 차지권 5 Land use rights

6 창업비 6 Organization costs

7 개발비 7 Pre-operating costs

8 .......... 8 ..........

자산총계 TOTAL ASSETS

LIABILITIES

유동부채 I.CURRENT LIABILITIES

1 매입채무 1 Trade payables

2 단기차입금 2 Short-term borrowings

3 미지급법인세 3 Income taxes payable

4 미지급배당금 4 Dividends payable

5 유동성장기부채 5

6 6 Liability provisions

7 .......... 7 ..........

고정부채LONG-TERM LIABILITIES

1 사채 1 Debentures

사채발행차금

2 장기차입금 2 Long-term borrowings

3 장기성매입채무 3 Long-term trade payable

현재가치할인차금

4 4 Liability provisions

5 이연법인세대 5

6 .......... 6 ..........

부채총계 TOTAL LIABILITIES

Intellectual proprietary rights

부 채

  I.

Current portion of long-term debts

× × 충당금

  II

II.

Discount on debentures issued

Present value discount account

× × 충당금Deferred income tax credits

STOCKHOLDERS' EQUITY

자본금 I.CAPITAL STOCK

1 보통주자본금 1 Common stock

2 우선주자본금 2 Preferred stock

자본잉여금CAPITAL SURPLUS

1 주식발행초과금 1

2 감자차익 2 Gain on capital reduction

3 기타자본잉여금 3 Other capital surplus

1 이익준비금 1 Legal reserve

2 기업합리화적립금 2

3 재무구조개선적립금 3 Reserve for....

4 4 Other capital surplus

5 차기이월이익잉여금 5

자본조정CAPITAL ADJUSTMENT

1 주식할인발행차금 1

2 배당건설이자 2 Pre-operating dividends

3 자기주식 3 Treasury stock

4 미교부주식배당금 4 Unissued stock dividends

5 투자유가증권평가이익 5

자 본

  I.

  II

II.

Paid-in capital in excess of par value

  III.

이익잉여금(또는 결손금) III.

RETAINED EARNINGS(OR ACCUMULATED DEFICIT)

Reserve for business rationalization

× × 적립금

Unappropriated retained earnings carried over to subsequent year

(또는 차기이월결손금) (or Undisposed accumulated deficit carried over to subsequent year)

(당기순이익 또는 당기순손실) (Net income for the year or net loss for the year)

  IV

IV.

Discounts on stock issuance

Gain on valuation of investment securities

(또는 투자유가증권평가손실) (or Loss on valuation of investment securities)

6 해외사업환산대 6

7 .......... 7 ..........

자본총계 TOTAL STOCK HOLDERS'

EQUITY TOTAL

부채와 자본총계 LIABILITIES AND

STOCKHOLDERS' EQUITY

Overseas operations translation credit

(또는 해외사업환산차) (or Overseas operations translation debit)

매출액 I. SALES매출원가 II. COST OF SALES

1 1

2 당기매입액 2 Purchases during the year

(or cost of goods manufactured)

3 3

III.GROSS PROFIT (or GROSS LOSS)

판매비와 관리비 IV.

SELLING AND ADMINISTRATIVE EXPENSES

1 급여 1 Salaries

2 퇴직급여 2 Retirement allowance

3 복리후생비 3 Other employee benefits

4 임차료 4 Rent

5 접대비 5 Entertainment

6 감가상각비 6 Depreciation

7 무형자산상각비 78 세금과공과 8 Taxes and dues

9 광고선전비 9 Advertising

10 연구비 10 Research expenses

11 경상개발비 11 Ordinary development expense

12 대손상각비 12 Bad debt expense

13 .............. 13 ..............

V.OPERATING INCOME(or LOSS)

영업외수익 VI. NON-OPERATING INCOME

1 이자수익 1 Interest income

2 배당금 수익 2 Dividend income

3 임대료 3 Rental income

4 유가증권처분이익 4

5 유가증권평가이익 5

6 외환차익 6

7 외화환산이익 7

8 지분법 평가이익 8

9 9

10 투자자산처분이익 10

11 유형자산처분이익 11

12 사채상환이익 12

13 법인세환급액 13 Refund of income taxes

손익계산서(보고식) STATEMENT OF INCOME(REPORT FORM)

기초상품(또는 제품)재고액

Beginning inventory of merchandise(or finished goods)

(또는 제품 제조 원가)

기말상품(또는제품)재고액

Ending inventory of merchandise(or finished goods)

매출총이익(또는 매출총손실)

Amortization on intangible asset

영업이익(또는 영업손실)

Gain on disposition of marketable securities

Gain on valuation of marketable securitiesGain on foreign currency transactionGain on foreign currency translationGain valuation using equity method of accounting

투자유가증권감액손실환입

Recovery of investment securities impairment lossGain on disposition of investment assetsGain on disposition of tangible assetsGain on redemption of debentures

14 .............. 14 ..............

영업외비용VII.

NON-OPERATING EXPENSE

1 이자비용 1 Interest expense

2 기타의 대손상각비 2 Other amortization expense

3 유가증권 처분손실 34 유가증권 평가손실 45 재고자산 평가손실 56 외환차손 67 외환환산 손실 78 기부금 8 Donations

9 지분법 평가손실 910 투자유가증권 감액손실 1011 투자자산 처분손실 1112 유형자산 처분손실 1213 사채상환손실 1314 법인세추납액 1415 .............. 15 ..............

VIII.ORDINARY INCOME (or ORDINARY LOSS)

특별이익 IX. EXTRAORDINARY GAIN

1 자산수증이익 1 Gain from assets contributed

2 채무면제이익 2 Gain on exemption of debts

3 보험차익 3 Gain on insurance settlement

4 .............. 4 ..............

특별손실 X. EXTRAORDINARY LOSSES

1 재해손실 1 1. Casualty losses

2 .............. 2 ..............

XI.법인세 비용 XII. INCOME TAX EXPENSE

XIII. NET INCOME(or NET LOSS)

(Ordinary income per share : ×××Won)

(Earning per share : ×××Won)

Loss on disposition of marketable securitiesLoss on valuation of marketable securitiesLoss on valuation of inventoriesLoss on foreign currency transactionsLoss on foreign currency translationLoss on valuation using equity method of accountingInvestment securities impairment lossLoss on disposition of investment assetsLoss on disposition of tangible assetsLoss on redemption of debenturesSupplementary payment of income taxes

경상이익(또는 경상손실)

법인세비용 차감전순이익(또는 법인세비용차감전순손실)

INCOME BEFORE INCOME TAXES(or LOSS BEFORE INCOME TAXES)

당기순이익(또는 당기순손실)

(주당경상이익: ×××원)

(주 당 순이익: ×××원)

기초재고액 I. BEGINNING INVENTORY

1 상품 1Merchandise

2 제품 2Finished goods

3 반제품 3 Semi-finished goods

4 ........ 4 ........

당기상품매입액 II.

1 일반상품순매입액 1

일반상품 총매입액

일반상품 매입에누리와 환출

매입할인Purchase discounts

2 특수관계자 매입액 2

3 매입비용 3Purchase-related expenses

4 ........ 4 ........

당기제품제조원가

IV.

기말재고액 V.ENDING INVENTORY

1 상품 1 Merchandise

2 제품 2 Finished goods

3 반제품 3 Semi-finished goods

4 ........ 4 ........

VI.

용역원가SERVICE COST

1 1 ........

2 2 ........

................

당기매출원가합계 IX.

매출원가명세서 SCHEDULES OF COST OF GOODS SOLD 제조원가명세서

  I.

  I.

  II.

PURCHASES OF GOODS DURING THE YEAR

  II.

Net purchases of general merchandise

가. 가. Gross purchases of general merchandise

나. 나. Purchase allowances & returns of general merchandise

다. 다.   III.

Purchase amounts from related parties

  III.

III.

COST OF GOODS MANUFACTURED DURING THE YEAR

  IV.

매입(또는 제조)이외의 상품(또는 제품) 증가액

INCREASE IN MERCHANDISE (or FINISHED GOODS) EXCEPT PURCHASE (or MANUFACTURING)

  V.

  VI.

매출이외의 상품(또는 제품) 감소액 DECREASE IN MERCHANDISE (or FINISHED GOODS) EXCEPT SALES

  VII.

VII.

× ×비× ×비

  IV.

  VIII.

VIII.

  V.

  IX.

TOTAL COST OF GOODS SOLD DURING THE YEAR

  VI.

  VII.  VIII.

  IX.

재료비 I. RAW MATERIALS 상품매출액1 기초재료재고액 1

Beginning materials1

2 당기재료매입액 2 2

3

2 기말재료재고액 2 Ending materials

제품매출액노무비 II.

LABOR COSTS1

1 급여 1Salaries

2

2 퇴직급여 2 3

경비 III.MANUFACTURING OVERHEADS

반제품등매출액

1 전력비 1Electricity

1

2 가스수도비 2Water and gas

2

3 운임 3 Transportation 3

4 감가상각비 4 Depreciation

5 수선비 5Repair expenses

용역매출액

6 소모품비 6

Consumables

1

7 세금과공과 7Taxes and dues

1

8 임차료 8 Rent

9 보험료 9 Insurance .........

10 복리후생비 10 당기매출액 합계11 여비교통비 11 Travel expenses

12 통신비 12 Communications

13 특허권사용료 13Royalties

14 잡비 14Miscellaneous

15 ............ 15 ............

당기총제조비용 IV.

기초재공품원가 V.BEGINNING WORK IN PROCESS

합계 VI.TOTAL

기말재공품원가 VII.ENDING WORK IN PROCESS

VIII.

제조원가명세서 SCHEDULES OF COST OF GOODS MANUFACTURED 매출액명세서 SCHEDULE OF SALES AMOUNTS

  I.

materials during the year

계       Sub total

  II.

Retirement allowance

  III.

  IV.

  V.Other employee benefits   VI.

TOTAL MANUFACTURING COSTS FOR THE YEAR

유형자산(또는 타계정) 대체액TRANSFERRED TO TANGIBLE ASSETS(or OTHER ACCOUNTS)

당기제품제조원가 IX. COST OF GOODS MANUFACTURED DURING THE YEAR

상품매출액 I. SALES OF MERCHANDISE

상품 총매출액 1

매출에누리와환입 2

매출할인 3 SALES DISCOUNT

제품매출액 II. SALES OF FINISHED GOODS

제품 총매출액 1

매출에누리와환입 2

매출할인 3SALES DISCOUNT

반제품등매출액 III.

반제품 매출액 1

부산품 매출액 2SALES OF BY-PRODUCTS

작업폐물 매출액 3 SALES OF SCRAP

용역매출액 IV.SALES OF RENDERING SERVICE

1

SALES OF ××

1SALES OF ××

......... V. .........

당기매출액 합계 VI. TOTAL

매출액명세서 SCHEDULE OF SALES AMOUNTS

GROSS SALES OF MERCHANDISESALES ALLOWANCE AND RETURNS

GROSS SALES OF FINISHED GOODSSALES ALLOWANCE AND RETURNS

SALES OF SEMI-FINISHED GOODS, ETC.

SALES OF SEMI-FINISHED GOODS

××매출액

××매출

영업활동으로 인한 현금흐름 I.

매입 및 종업원에 대한 유출액

이자수익유입액

배당금수익유입액

이자비용유출액

미지급 법인세의 지급

.......... ..........

투자활동으로 인한 현금흐름 II.

1 투자활동으로 인한 현금유입액 1

단기금융상품의 처분

유가증권의 처분

토지의 처분 Disposition of land

.......... ..........

2 투자활동으로 인한 현금유출액 2

현금의 단기대여 Short-term loans in cash

단기 금융상품의 취득

유가증권의 취득

토지의 취득 Acquisition of land

개발비의 지급

.......... ..........

재무활동으로 인한 현금흐름 III.

1 재무활동으로 인한 현금유입액 1

단기차입금의 차입 Short-term borrowings사채의 발행 Issuance of debentures보통주의 발행 Issuance of common stock

.......... ..........

2재무활동으로 인한 현금유출액

2

단기차입금의 상환

현 금 흐 름 표 STATEMENT OF CASH FLOWS(DIRECT METHOD)

  I.

CASH FLOWS FROM OPERATING ACTIVITIES

가. 매출 등 수익활동으로부터의 유입액

가.

Cash inflows from the revenue-producing activities such as sales

나. 나. Cash outflows for purchase and employees

다. 다. Cash inflows from interest income

라. 라. Cash inflows from dividends received

마. 마. Cash outflows for interest expenses

바. 바. Cash outflows for income tax payable

사. 사.

  II.

CASH FLOWS FROM INVESTING ACTIVITIES

Cash inflows from investing activities

가. 가.Disposition of short-term financial instruments

나. 나.Disposition of marketable securities

다. 다.

라. 라.Cash outflows for investing activities

가. 가.

나. 나.Acquisition of short-term financial instruments

다. 다.Acquisition of marketable securities

라. 라.

마. 마.Payment of development expenses

바. 바.

  III.

CASH FLOWS FROM FINANCING ACTIVITIES

Cash inflows from financing activities

가. 가.

나. 나.다. 다.

라. 라.Cash outflows for financing activities

가. 가. Repayment of short-term borrowings

사채의 상환 Redemption of bonds

유상감자

.......... ..........

IV.

기초의 현금V.

CASH AT BEGINNING OF YEAR

기말의 현금VI.

CASH AT END OF YEAR

나. 나.

다. 다. Reduction of capital stock by payment in cash

라. 라.

  IV.

현금의 증가(감소) ( + + )Ⅰ Ⅱ ⅢINCREASE(or DECREASE) IN CASH(Ⅰ＋Ⅱ＋Ⅲ)

  V.  VI.

영업활동으로 인한 현금흐름 I.

1 1Net income(or loss)

2 현금의 유출이 없는 비용 등의 가산 2

감가상각비Depreciation

퇴직급여Retirement allowance

......................

3 현금의 유입이 없는 수익 등의 차감 3

사채상환이익

......................

4 4

......................

투자활동으로 인한 현금흐름

1 투자활동으로 인한 현금유입액 1

단기금융상품의 처분

유가증권의 처분

토지의 처분 Disposition of land

......................

2 투자활동으로 인한 현금유출액 2

현금의 단기대여 Short-term loans in cash

단기금융상품의 취득

유가증권의 취득 Acquisition of securities

토지의 취득 Acquisition of land

개발비의 지급...........

...........

재무활동으로 인한 현금흐름

현 금 흐 름 표(간접법) STATEMENT OF CASH FLOWS(INDIRECT METHOD)

  I.

CASH FLOWS FROM OPERATING ACTIVITIES

당기순이익(손실)

Addition of expenses not involving cash outflows

가. 가.

나. 나.

다. 다.

Deduction of revenues not involving cash inflows

가. 가.Gain on redemption of debentures

나. 나.

영업활동으로 인한 자산·부채의 변동Changes in assets and liabilities resulting from operations

가. 재고자산의 감소(증가) 가.Decrease(or Increase) in inventories

나. 매출채권의 감소(증가) 나.Decrease(or Increase) in trade receivables

다. 이연법인세차의 감소(증가) 다.

Decrease(or Increase) in deferred income tax debits

라. 매입채무의 증가(감소) 라.Increase(or Decrease) in trade payables

마. 미지급법인세의 증가(감소) 마.Increase(or Decrease) in income taxes payable

바. 이연법인세대의 증가(감소) 바.

Increase(or Decrease) in deferred income tax credits

사. 사.

  II.

II.

CASH FLOWS FROM INVESTING ACTIVITIES

Cash inflows from investing activites

가. 가.Disposition of short-term financial instruments

나. 나.Disposition of marketable securities

다. 다.

라. 라.Cash outflows for investing activities

가. 가.

나. 나.Acquisition of short-term financial instruments

다. 다.

라. 라.마. 마.

Payment of development costs

바. 바.

  II

III.

CASH FLOWS FROM FINANCING ACTIVITIES

1 재무활동으로 인한 현금유입액 1

단기차입금의 차입Short-term borrowings

사채의 발행 Issuance of debentures

보통주의 발행 Issuance of common stock

......................

2 재무활동으로 인한 현금유출액 2

단기차입금의 상환

사채의 상환 Redemption of debenture

유상감자

........... ...........

기초의 현금V.

CASH AT BEGINNING OF YEAR

기말의 현금 CASH AT END OF YEAR

Cash inflows from financing activities

가. 가.

나. 나.다. 다.

라. 라.

Cash outflows for financing activities

가. 가. Repayment of short-term borrowings

나. 나.다. 다. Reduction of capital

stock by payment in cash

라. 라.  IV.

현금의 증가(감소) ( + + )Ⅰ Ⅱ Ⅲ IV.

INCREASE(or DECREASE) IN CASH(Ⅰ＋Ⅱ＋Ⅲ)

  V.  VI

VI.

STATEMENT OF APPROPRIATION OF RETAINED EARNINGS

처분전이익잉여금 I. RETAINED EARNINGS BEFORE APPROPRIATIONS

1 전기이월이익잉여금 1

2 회계변경의 누적효과 2

3 3

4 중간배당액 4

5 5

임의적립금등의 이입액 II. TRANSFER FROM VOLUNTARY RESERVES

1 1

2 2

이익잉여금처분액 III. APPROPRIATIONS OF RETAINED EARNINGS

1 이익준비금 1

2 기타 법정적립금 2

3 주식할인발행차금 상각액 3

4 배당금 4

현금배당

주식배당

5 사업확장적립금 5

6 감채적립금 6

7 ........... 7

차기이월 이익잉여금 III.

 I.

(또는 전기이월결손금)

전기오류수정이익(또는 전기오류수정손실)

당기순이익(또는 당기순손실)

 II. ××적립금

××적립금

합 계

 III

가.

주당배당금(율)보통주 :

당기××원(%)

전기××원(%)

우선주 :당기××원(%)

전기××원(%)

나.주당배당금(율)보통주 :

당기××원(%)

전기××원(%)

우선주 :당기××원(%)

전기××원(%)

 III.

UNAPPROPRIATED RETAINED EARNINGS TO BE CARRIED OVER FORWARD TO SUBSEQUENT YEAR

결 손 금 처 리 계 산 서 STATEMENT OF DISPOSITION OF DEFICIT

처리전결손금 I.

1전기이월이익잉여금

1

2회계변경의 누적효과

2

3 3

4 중간배당액 4 Interim dividends

5 5

결손금처리액II.

DISPOSITION

1임의적립금이입액

1

2기타 법정적립금이입액

2

3이익준비금이입액

3

4자본잉여금이입액

4

차기이월결손금 III.

  I.

ACCUMULATED DEFICIT BEFORE DISPOSITION

Unappropriated retained earningsof accounting change

전기오류수정이익(또는 전기오류수정손실)

Gain or loss on prior period error correction

당기순손실(또는 당기순이익)

Net income(or Net loss)

  II

Transfer from voluntary reservesother statutory reservesTransfer from voluntary reservesTransfer from capital surplus

  III.

UNDISPOSED ACCUMULATED DEFICIT TO BECARRIED FORWARD TO SUBSEQUENT YEAR

STATEMENT OF APPROPRIATION OF RETAINED EARNINGS

RETAINED EARNINGS BEFORE APPROPRIATIONS

Cumulative effect of accounting changes

Gain(Loss) on prior period error correction

Interim dividends

Net income(or Net loss)

TRANSFER FROM VOLUNTARY RESERVES

Reserve for ××

Reserve for ××

TOTAL

APPROPRIATIONS OF RETAINED EARNINGS

Legal reserve

Other statutory reserves

Amortization of stock discount

Dividends

Cash dividends

prior year xx\(%)

preferred stock :

prior year xx\(%)

Stock dividends

prior year xx\(%)

preferred stock :

prior year xx\(%)

Reserve for business expansion

Reserve for sinking funds

...........

Unappropriated retained earnings carried over from prior years(or Undisposed accumulated deficit carried over from prior years)

가.Dividend (rate) per stock common stock:current year xx\

(%)

current year xx\(%)

나.Dividend (rate) per stock common stock:current year xx\

(%)

current year xx\(%)

UNAPPROPRIATED RETAINED EARNINGS TO BE CARRIED OVER FORWARD TO SUBSEQUENT YEAR

대차대조표

자산총계 Total assets

유동자산 I. Current assets

-1 현금과 예금 -1 Cash and bank deposits

1 현금 1cash on hand

2 당좌예금 2 Current deposits

3 외화예금 3 Foreign currency deposits

4 양도성예금증서 4

5 MMF 5 Money market fund

6 금융어음 6 Financial bills

7 기타예금 7 Others

-2 예치금 -2 Deposits

1 청약예치금 1 Subscription Deposits

2 고객예탁금 별도예치금 2

3 3

4 대차거래이행보증금 4 Securities borrowed

5 매매예납금 5 Advance payments for trading

6 6

7 7

8 8

9 9

10 유통금융차주담보금 10

11 유통금융담보금 11

  I.

Negotiable certificate of deposits

Reserve for claims of customers deposits

선물·옵션거래 고객예탁금 별도예치금 Reserve for claims of customers deposits-futures and options transaction

선물·옵션 자기거래예치금 Deposits for futures and options proprietary trading

선물·옵션 위탁거래예치금 Deposits for futures and options agency trading

선물·옵션 자기매매증거금 Guarantee trading deposits for futures and options

선물·옵션 위탁매매증거금 Guarantee trading deposits for futures and options

Guarantee deposits for stock borrowings from KSFC

Guarantee deposits for KSFC trading

12 기타 12 Others

-3 상품유가증권 -3 Trading securities

1 주식 1 Stock

2 신주인수권증서 2 Stock warrants

3 국공채 3Government and public bonds

4 회사채 4 Corporate bonds

5 수익증권 5 Beneficiary certificates

6 기업융통어음 6 Negotiable commercial papers

7 매수주가지수옵션 7

8 외화주식 8 Stock in foreign currency

9 외화채권 9 Bonds in foreign currency

10 기타 10 Others

-4 대출채권 -4 Loans

1 콜론 1 Call loans

2 신용공여금 2 Broker's loans

신용거래융자금 Margin to customers

미상환융자금 Delayed Margin

주식청약자금대출금

증권매입자금대출금

증권담보대출금

기타 Others

3 환매조건부채권매수 3

4 단기대여금 4 Short-term loans

증권저축할부대여금

기타 Others

5 기타대출채권 5 Other loans

Long position stock index options

가. 가.나. 나.다. 다.

Loans for stock subscription

라. 라. Loans for stock purchase

마. 마. Loans secured by securities

바. 바.

Bonds purchased under reverse repurchase agreements

가. 가.Loans with installment for securities deposits

나. 나.

-5 기타유동자산 -5

1 미수금 1Receivables

증권미수금 Fail to deliver

기타 Other receivables

2 미수수익 2Accrued income

미수수수료Accrued commissions

미수배당금 Accrued dividends

미수채권이자

미수분배금

미수신용거래융자이자

기타 Others

3 선급금 3 Advance payments

채권경과이자

수익증권경과분배금

양도성예금증서 경과이자

기타 Others

4 선급비용 4 Prepaid expenses

5 선급법인세 5 Prepaid income tax

6 대리점 6

7 7 Inter-office

8 선물자기거래정산차금 8

가. 가.

나. 나.

가. 가.

나. 나.

다. 다.Accrued Interest receivables

라. 라.Accrued distributions

마. 마.Accrued interest on margin

바. 바.

가. 가. Accrued interest on bonds

나. 나.

Dividends receivable on beneficiary certificates

다.. 다.. Accrued interest on CD

라. 라.

Deposits held by agency relationship

본·지점

Settlement amount of futures proprietary transactions

9 파생상품평가조정 9

10 기타 10 Others

-6 -6

1 신용공여금대손충당금 1Allowance for fiduciary loans

1 단기대여금대손충당금 1Allowance for short-term loans

1 미수금대손충당금 1 Allowance for receivables

1 미수수익대손충당금 1Allowance for accrued income

1 기타대손충당금 1

고정자산 II. Non-current assets

(1). 투자유가증권 Investment securities

1 〈사모사채〉 1 Private placement bonds

2 주식 2 Stock

3 출자금 3 Investment in partnerships

4 국공채 4Government and public bonds

5 회사채 5 Corporate bonds

6 수익증권 6 Beneficiary certificates

7 외화주식 7 Stock in foreign currency

8 외화채권 8 Bonds in foreign currency

9 관계회사유가증권 9

10 기타 10 Others

(2). 투자자산 Investment assets

1 장기성예금 1 Long-term deposits

2 외화장기성예금 2

The reconciliation account for OTC derivatives transactions

유동자산대손충당금(-) Allowance for credit loss(Current assets)

Allowance for other current assets

  II.

(1).

Securities in affiliated companies

(2).

Long-term deposits in foreign currency

3 장기성대여금 3 Long-term loans

4 보증금 4 Guarantee

전세권 Leasehold rights

전신전화가입권

임차보증금Guarantee for rent

신원보증금 Surety Guarantee

5 투자부동산 5 Investment real estate

6 기타 6Others

(3).

1 토지 1 Land

2 건물 2 Buildings

3 차량운반구 3 Vehicles

4 기구비품 4 Furniture and equipment

5 건설중인 자산 5 Construction in progress

6 기타 6 Others

(4). 기타고정자산

1 대지급금 1 Advances for customers

사채지급보증대지급금

사고대지급금

우선대지급금

기타 Others

가. 가.

나. 나. Telex and telephone subscription rights

다. 다.

라. 라.

유형자산(감가상각누계액) (3).Tangible fixed assets(Accumulated depreciation)

(4).

가. 가. Advances for payment on bonds guarantee

나. 나. Advances for payment on loss compensation

다. 다. Advances for payment for others

라. 라.

2 위약손해배상공동기금 2

3 부도채권 3 Dishonored bonds

4 부도어음 4 Dishonored bills receivable

5 무형자산 5 Intangible assets

영업권 Goodwill

개발비

소프트웨어 Software

기타 Others

6 이연법인세차 6 Deferred income tax debits

7 7

장기성대여금 대손충당금

사모사채 대손충당금

대지급금 대손충당금

부도채권 대손충당금

부도어음 대손충당금

기타 대손충당금

8 8Present value discount account

9 기타 9 Others

부채총계 Total liabilities

유동부채 I. Currents liabilities

-1 콜머니 -1 Call money

-2 단기차입금 -2 Short-term borrowings

Collective fund for default loss

가. 가.

나. 나.Development expenses

다. 다.

라. 라.

고정자산대손충당금(-) Allowance for credit loss(Non-current assets)

가. 가. Allowance for long-term loans

나. 나.Allowance for private placement bonds

다. 다. Allowance for advances

라. 라. Allowance for dishonored bonds

마. 마. Allowance for dishonored bills

바. 바. Allowance for other non-current assets

현재가치할인차금(-)

  I.

1 당좌차월 1 Bank overdrafts

2 은행차입금 2 Bank borrowings

3 증금차입금 3 Borrowings from KSFC

4 외화차입금 4Foreign Currency borrowings

5 기타 5 Others

-3 환매조건부채권매도 -3

-4 고객예수금 -4 Customers' deposits

1 위탁자예수금 1

2 2

3 청약자예수금 3

4 저축자예수금 4Customers' deposits for savings

5 조건부예수금 5Customers' deposits for repo

6 수익자예수금 6

7 기타 7 Others

-5 매도유가증권 -5 Securities sold

1 주식 1 Stock

2 국공채 2Government and public bonds

3 회사채 3 Corporate bonds

4 주가지수옵션 4 Stock index options

5 기타 5 Others

-6 기타유동부채 -6 Others

1 미지급법인세 1 Accrued income taxes

Bonds sold under reverse resale agreements

Customers' deposits for brokerage

선물·옵션거래예수금 Customers' deposits for futures and options trading

Customers' deposits for subscriptions

Customers' deposits for beneficiary

2 미지급배당금 2 Accrued dividends

3 미지급금 3 Accounts payable

4 미지급비용 4 Accrued expenses

5 신용대주담보금 5 Securities loaned

6 수입담보금 6 Guarantee deposits

신용거래계좌설정보증금

신용공여담보금

7 선물자기거래정산차금 7

8 제세금예수금 8 Withholding income taxes

9 임대보증금 9 Deposits for rent

10 유동성장기부채 10

11 후순위유동성장기부채 11

12 선수수익 12 Unearned income

13 대리점 13

14 14 Inter-office

15 파생상품평가조정 15

16 기타 16 Others

고정부채 Long-term liabilities

-1 -1

-2 장기차입금 -2 Long-term borrowings

1 원화장기차입금 1Long-term borrowings in won

가. 가.Deposits for opening a margin Account

나. 나. Deposits for margin loans

Settlement amount of futures proprietary transactions

Current portion of long-term debts

Subordinated current portion of long-term debts

Liability incurred by agency relationship

본·지점

The reconciliation account for OTC derivatives transactions

사채(사채발행차금) Debenture〈Discount(Premium) on debenture issued〉

2 외화장기차입금 2

-3 지급보증충당금 -3 Allowance for guarantees

-4 이연법인세대 -4 Deferred income tax credits

-5 -5

-6 기타고정부채 -6

1 1

2 후순위차입금 2 Subordinated borrowings

자본금 Stockholder's equity

보통주자본금 I. Common stock

우선주자본금 II. Preferred stock

신주청약증거금 New capital stock subscriptions

자본잉여금 Capital surplus

주식발행초과금 I.

감자차익 II. Gain on capital reduction

자기주식처분이익 III.

기타자본잉여금 IV. Others

이익잉여금 Retained earnings

이익준비금 I. Legal reserve

증권거래준비금 II.

-1 증권매매손실준비금 -1 Reserve for trading loss

-2 증권거래책인준비금 -2 Reserve for accidental loss

1 기타 1 Others

기업합리화적립금 III.

Long-term borrowings in foreign currency

퇴직급여충당금(국민연금전환금)(-)Reserve for severance and retirement benefits〈National pension fund for severance and retirement benefits〉

후순위사채(사채발행차금)Subordinated debentures〈Discount(Premium) on debenture issued〉

  I.

  II.

  I.Paid in capital in excess of par value

  II.

  III.

Gain on disposition of treasury stock

  IV.

  I.

  II. Reserve for loss on securities transactions

  III.

Reserve for financial structure improvement

기타법정준비금 IV. Other legal reserves

임의적립금 V. Voluntary reserves

차기이월이익잉여금 VI.

VII. Net income for the year

자본조정 Capital adjustment

주식할인발행차금 I. Discount on stock issuance

자기주식 II. Treasury stock

자기주식처분손실 III.

전환권대가 IV. Consideration for conversion rights

신주인수권대가 V. Consideration for stock warrants

VI.

VII.

미교부주식배당금 VIII. Unissued stock dividends

기타 IX. Others

자본총계 Total stockholder's equity

  IV.

  V.

  VI. Unappropriated retained earnings carried over to subsequent year

  VII.

(당기순이익)

  I.

  II.

  III.

Loss on disposition of treasury stock

  IV.

  V.

  VI. 해외사업환산차(대) Overseas operation translation debits(credits)

  VII.

투자유가증권평가이익(손실) Gain(Loss) on valuation of investment securities

  VIII.

  IX.

손익계산서

영업수익 I. Operating income

-1 수수료수익 -1 Commissions received

1 수탁수수료 1 Brokerage commissions

2 외화증권수탁수수료 2

3 장외거래수수료 3

4 인수 및 주선수수료 4 Underwriting commissions

5 외화증권인수 및 주선수수료 5

6 사채모집수탁수수료 6

7 수익증권취급수수료 7

8 기업융통어음중개수수료 8

9 사채보증수수료 9 Debentures guarantee commissions

10 양도성예금증서중개수수료 10

11 기타 11Other

-2 이자수익 -2

Interest income

1 신용거래융자이자 1 Interest on margin loans

2 대출금이자 2 Interest on loans

3 채권이자 3Interest on bonds

4 차주매각대금이용료 4Interest on securities loaned

5 기업융통어음이자 5

6 증금예치금이자 6Interest on deposits with KSFC

7 양도성예금증서이자 7

8 금융기관예치금이자 8 Interest on deposits

  I.

Brokerage commissions on foreign securitiesBrokerage commissions on OTC transactions

Underwriting commissions on foreign securitiesUnderwriting commissions on debenturesBrokerage commissions on beneficiary certificatesBrokerage commissions on negotiable commercial papers

Brokerage commissions on certificate of deposits

Interest on negotiable commercial papers

Interest on certificate of deposits

9 콜론이자 9 Interest on call loans

10 환매조건부채권매수이자 10

11 양도성예금증서거래이익 11

12 대지급금이자 12 Interest on advances for customers

13 기타이자 13Others

-3 배당금수익 -3 Dividends income

-4 분배금수익 -4 Distribution income

-5 상품유가증권매매이익 -5

1 주식매매이익 1 Gain on sales of stock

2 신주인수권증서매매이익 2 Gain on sales of stock warrants

3 채권매매이익 3 Gain on sales of bonds

4 수익증권매매이익 4

5 기업융통어음매매이익 5

6 상품유가증권상환이익 6

7 기타 7 Others

-6 상품유가증권평가이익 -61 주식평가이익 1 Gain on valuation of stock

2 신주인수권평가이익 2

3 채권평가이익 3Gain on valuation of bonds

4 수익증권평가이익 4

5 기업융통어음평가이익 5

6 기타 6

Others

-7 매도유가증권평가이익 -7

-8 파생상품거래이익 -8

Gain on derivatives transactions

1 선물거래이익 1 Gain on futures transactions

선물매매이익

Interest on bonds purchased under resale agreements

Gain on transaction of certificate of deposits

Gain on sales of trading securities

Gain on sales of beneficiary certificates

Gain on sales of negotiable commercial papers

Gain on redemption of trading securities

Gain on valuation of trading securities

Gain on valuation of stock warrants

Gain on valuation of beneficiary certificates

Gain on valuation of negotiable commercial papers

Gain on valuation of trading securities sold

가. 가.

선물정산이익

해외선물거래이익

2 장내옵션거래이익 2

옵션매매이익

옵션평가이익

해외옵션거래이익

3 장외파생상품거래이익 3

장외파생상품매매이익

장외파생상품평가이익

-9 기타영업수익 -9Other operating income

1 대손충당금환입 1

2 지급보증충당금환입 2

3 기타 3Others

영업비용 II.Operating expenses

-1 수수료비용 -1Commissions expense

1 매매수수료 1 Trading commissions

2 투자상담사수수료 2 Investment consultant fees

3 기타수수료비용 3 Other commission

-2 이자비용 -2Interest Expense

1 증금차입금이자 1 Interest on borrowings from KSFC

2 은행차입금이자 2Interest on bank borrowings

나. 나.

다. 다.

Gain on Exchange trading options transactions

가. 가.

나. 나.

다. 다.

Gain on OTC derivatives transactions

가. 가.

나. 나.

Reversal of allowance for credit losses

Reversal of allowance for guarantees

  II.

3 대주매각대금이용료 3

4 고객예탁금이용료 4 Interest on customer's deposits

5 환매조건부채권매도이자 5

6 양도성예금증서거래손실 6

7 콜머니이자 7Interest on call money

8 사채이자 8 Interest on debentures

9 기타 9others

(3). 상품유가증권매매손실

1 주식매매손실 1 Loss on sales of stock

2 신주인수권증서매매손실 2 Loss on sales of stock warrants

3 채권매매손실 3 Loss on sales of debentures

4 수익증권매매손실 4

5 기업융통어음매매손실 5

6 상품유가증권상환손실 6

7 기타 7 Others

(4). 상품유가증권평가손실

1 주식평가손실 1 Loss on valuation of stock

2 신주인수권평가손실 2

3 채권평가손실 3Loss on valuation of debentures

4 수익증권평가손실 4

5 기업융통어음평가손실 5

6 기타 6 Others

-5 매도유가증권평가손실 -5

Interest on proceeds from customer's short sale

Interest on bonds sold under repurchase agreements

Loss on transactions of certificate of deposits

(3).Loss on sales of trading securities

Loss on sales of beneficiary certificates

Loss on sales of negotiable commercial papers

Loss on redemption of trading securities

(4).

Loss on valuation of trading securities

Loss on valuation of stock warrants

Loss on valuation of beneficiary certificates

Loss on valuation of negotiable commercial papers

Loss on valuation of trading securities sold

1 파생금융상품거래손실 1 Loss on derivatives transactions

2 선물거래손실 2 Loss on futures transactions

선물매매손실

선물정산손실

해외선물거래손실

3 장내옵션거래손실 3

옵션매매손실

옵션평가손실

해외옵션거래손실

4 장외파생상품거래손실 4

장외파생상품매매손실

장외파생상품평가손실

-6 판매비와 관리비 -6

1 급여 1 Salary

2 퇴직급여 2 Severance pay

3 복리후생비 3 Other benefits for employees

4 전산운용비 4 Computer system operation expenses

5 임차료 5

Rental expenses

6 지급수수료 6

Miscellaneous commissions

7 접대비 7Entertainment expenses

8 광고선전비 8 Advertising expenses

가. 가.

나. 나.

다. 다.

Loss on Exchange trading options transactions

가. 가.

나. 나.

다. 다.

Loss on OTC derivatives transactions

가. 가.

나. 나.

General and administrative expenses

9 감가상각비 9Depreciation

10 조사연구비 10 Research and study expense

11 연수비 11 Training expense

12 대손상각비 12 Credit loss expenses

13 지급보증충당금전입액 13

14 무형자산상각비 14 Amortization of Intangible assets

15 세금과 공과금 15 Tax and dues

16 기타 16 Others

영업외수익 III. Non-operating income

-1 유형자산처분이익 -1

-2 임대료 -2

Rental income

-3 투자유가증권처분이익 -3

-4 투자유가증권감액손실환입 -4

-5 지분법평가이익 -5

Gain on equity method valuation

-6 증시안정기금평가이익 -6

-7 외환차익 -7

-8 외화환산이익 -8

-9 사채상환이익 -9 Gains on redemption of debentures

-10 상각채권추심이익 -10 Gains on recovery of write-offs

-11 -11 Interest on inter-office

-12 기타 -12 Others

영업외비용 IV. Non-operating expenses

Provision for allowances for guarantees

  III.

Gain on disposition of tangible assets

Gain on disposition of investment securities

Reversal of Investment securities reduction losses

Gain on valuation of investment in stock market stabilization fund

Gain on foreign currency transactions

Gain on foreign exchanges translation

본·지점이자

  IV.

-1 유형자산처분손실 -1

-2 투자유가증권처분손실 -2

-3 투자유가증권감액손실 -3

-4 지분법평가손실 -4Loss on equity method valuation

-5 증시안정기금평가손실 -5

-6 외환차손 -6

-7 외화환산손실 -7

-8 사채상환손실 -8Loss on redemption of debentures

-9 기부금 -9Donations

-10 -10Interest on inter-office

-11 기타 -11Others

특별이익 V.Extraordinary gain

-1 자산수증이익 -1Gain on assets contributed

-2 채무면제이익 -2 Gain on exemption of debts

-3 보험차익 -3 Gain on insurance settlement

-4 기타 -4 Others

특별손실 VI.Extraordinary loss

-1 재해손실 -1 Casualty loss

-2 사고손실 -2 Accidental loss

-3 배상손실 -3 Compensation loss

-4 우선지급손실 -4 Loss on payment others

-5 채무면제손실 -5 Loss on exemption of debts

Loss on disposition of tangible assets

Loss on disposition of investment securities

Investment securities reduction loss

Loss on valuation of investment in stock market stabilization fund

Loss on foreign currency transactions

Loss on foreign exchanges translation

본·지점이자

  V.

  VI.

-6 기타 -6 Others

VII. Net income(loss) before income tax

법인세비용 VIII. Income tax expense

IX. Net income(loss) for the year

  VII.

법인세차감전순이익(순손실)

  VIII.

  IX. 당기순이익(순손실)

손익계산서

Operating income

Commissions received

Brokerage commissions

Underwriting commissions

Debentures guarantee commissions

Other

Interest income

Interest on margin loans

Interest on loans

Interest on bonds

Interest on securities loaned

Interest on deposits with KSFC

Interest on deposits

Brokerage commissions on foreign securitiesBrokerage commissions on OTC transactions

Underwriting commissions on foreign securitiesUnderwriting commissions on debenturesBrokerage commissions on beneficiary certificatesBrokerage commissions on negotiable commercial papers

Brokerage commissions on certificate of deposits

Interest on negotiable commercial papers

Interest on certificate of deposits

Interest on call loans

Interest on advances for customers

Others

Dividends income

Distribution income

Gain on sales of stock

Gain on sales of stock warrants

Gain on sales of bonds

Others

Gain on valuation of stock

Gain on valuation of bonds

Others

Gain on derivatives transactions

Gain on futures transactions

Interest on bonds purchased under resale agreements

Gain on transaction of certificate of deposits

Gain on sales of trading securities

Gain on sales of beneficiary certificates

Gain on sales of negotiable commercial papers

Gain on redemption of trading securities

Gain on valuation of trading securities

Gain on valuation of stock warrants

Gain on valuation of beneficiary certificates

Gain on valuation of negotiable commercial papers

Gain on valuation of trading securities sold

Gain on sales of futures

Other operating income

Others

Operating expenses

Commissions expense

Trading commissions

Investment consultant fees

Other commission

Interest Expense

Interest on borrowings from KSFC

Interest on bank borrowings

Gain on settlement of futures

Gain on foreign futures transactions

Gain on Exchange trading options transactions

Gain on sales of options

Gain on valuation of options

Gain on foreign options transactions

Gain on OTC derivatives transactions

Gain on sales of OTC derivatives

Gain on valuation of OTC derivatives

Reversal of allowance for credit losses

Reversal of allowance for guarantees

Interest on customer's deposits

Interest on call money

Interest on debentures

others

Loss on sales of stock

Loss on sales of stock warrants

Loss on sales of debentures

Others

Loss on valuation of stock

Loss on valuation of debentures

Others

Interest on proceeds from customer's short sale

Interest on bonds sold under repurchase agreements

Loss on transactions of certificate of deposits

Loss on sales of trading securities

Loss on sales of beneficiary certificates

Loss on sales of negotiable commercial papers

Loss on redemption of trading securities

Loss on valuation of trading securities

Loss on valuation of stock warrants

Loss on valuation of beneficiary certificates

Loss on valuation of negotiable commercial papers

Loss on valuation of trading securities sold

Loss on derivatives transactions

Loss on futures transactions

Salary

Severance pay

Other benefits for employees

Computer system operation expenses

Rental expenses

Miscellaneous commissions

Entertainment expenses

Advertising expenses

Loss on sales of futures

Loss on settlement of futures

Loss on foreign futures transactions

Loss on Exchange trading options transactions

Loss on sales of options

Loss on valuation of options

Loss on foreign options transactions

Loss on OTC derivatives transactions

Loss on sales of OTC derivatives

Loss on valuation of OTC derivatives

General and administrative expenses

Depreciation

Research and study expense

Training expense

Credit loss expenses

Amortization of Intangible assets

Tax and dues

Others

Non-operating income

Rental income

Gain on equity method valuation

Gains on redemption of debentures

Gains on recovery of write-offs

Interest on inter-office

Others

Non-operating expenses

Provision for allowances for guarantees

Gain on disposition of tangible assets

Gain on disposition of investment securities

Reversal of Investment securities reduction losses

Gain on valuation of investment in stock market stabilization fund

Gain on foreign currency transactions

Gain on foreign exchanges translation

Loss on equity method valuation

Loss on redemption of debentures

Donations

Interest on inter-office

Others

Extraordinary gain

Gain on assets contributed

Gain on exemption of debts

Gain on insurance settlement

Others

Extraordinary loss

Casualty loss

Accidental loss

Compensation loss

Loss on payment others

Loss on exemption of debts

Loss on disposition of tangible assets

Loss on disposition of investment securities

Investment securities reduction loss

Loss on valuation of investment in stock market stabilization fund

Loss on foreign currency transactions

Loss on foreign exchanges translation

Others

Net income(loss) before income tax

Income tax expense

Net income(loss) for the year

TO: The Head of the Seoul Regional Tax OfficeCC: Assistant Manager of the Corporate Tax DepartmentFROM: XX

Representative Director XXX(Representative Agent: KPMG Sehjung Tax Corporation)

SUBJECT: The Operational Flow of the New Production Line Implementation for Jinro Co.

1. We hope for the best of the Seoul Regional Tax Office ("SRTO").

Attachments: 1. Description of the Operational Flow of the Provision of Production Lines 2. Evidence Information of the Provision of Production Lines3. Summary information of the Provision of Production Lines

XXXxRepresentative Director XXX XX(Representative Agent: KPMG Sehjung Tax Corporation)

2. The SRTO has requested for submission of additional information on another project besides the project information submitted on 26 February 2002. As requested, we have provided a description of the operational flow of the provision of production lines and have attached relevant evidence documents.

The Operational Flow of the New Production Line Implementation for Jinro Co.

(Representative Agent: KPMG Sehjung Tax Corporation)

2. The SRTO has requested for submission of additional information on another project besides the project information submitted on 26 February 2002. As requested, we have provided a description of the operational flow of the provision of production lines and have attached relevant evidence documents.

Pointing to such progress, the Europeans argue that it is counterproductive to put Iran in the same box as North Korea and Iraq, the other points of the evil axis. Americans argue that evil is as evil does and there is little point in fudging the issue. Both approaches have some merit; but both might have more effect if they were the result of a co-ordinated policymaking process, rather than an unseemly competitive squabble.

The industry is now trying to solve this problem, since prints are what make money. At the moment, that money goes mainly to the makers of paper and ink cartridges for colour printers, notably HP (formerly Hewlett-Packard). Indeed, the business is so lucrative that the European Union recently launched a probe into whether printer makers were illegally forcing consumers to buy their ink cartridges.

Making prints at home, however, is strictly for enthusiasts. Far simpler are printers that plug directly into digital cameras, allowing prints to be made without a PC. But that raises the problem of long-term storage: where should pictures be stored once the camera's memory is full?

An alternative approach involves equipment in high-street photo stores that can produce prints from digital cameras on the spot. This is reassuringly similar to the current film-based way of doing things, and appeals particularly to companies, such as Kodak, that already have a vast retail network in place and are trying to shore up sales of film and paper. But again, long-term storage is the problem. One option is to transfer the images on to CDs, which can later be used to order reprints.

A third approach is to send images from a camera, via a PC, across the Internet to a photo finisher. The resulting prints are then sent back by post. Several such services exist, though none has really taken off. Without a fast Internet connection, uploading more than a handful of photographs simply takes too long.

It is unclear which of these approaches—home printing, high-street printing or online printing—will prevail. All three will probably co-exist.

So far, HP and Kodak, the two companies best placed in digital photography, are hedging their bets. Both recently unveiled new digital cameras and software intended to simplify the sharing and printing of images. While out and about, users can tag selected images; when the camera is plugged into a PC, tagged images are automatically e-mailed to a list of recipients, posted on a web page, printed out on an inkjet printer, or sent over the Internet to a photo finisher to be printed.

A negative adjustment is allowed as a deduction in computing profits as an expense arising on the last day of the first period of account of the new accounting policy.

A positive adjustment is chargeable to tax for income tax under Case VI of Schedule D on the last day of the first period of the new accounting policy. A positive adjustment is chargeable for corporation tax as a receipt of the trade arising on the last day of the first period of account of the new accounting policy

Again, when only one prior period adjustment is made in the accounts the tax adjustment will arithmetically equal the prior period adjustment in the accounts. In some circumstances the accounts may make several adjustments, and these may be to capital items as well as revenue items. In these cases the tax adjustment will have to be calculated separately.

The big uncertainty, says Chris Chute of IDC, another market-research firm, is how a switch to digital will alter consumer behaviour. Sharing is easier with digital images, but printing is harder. Will digital users take more pictures, but print fewer of them? Might the PC or television screen become the dominant means of displaying images? Nobody knows.

As a result, it is hard to say whether Kodak, with its consumer expertise and dealer network, or HP, which makes digital cameras, PCs, servers and printers, is better placed. Perhaps they will succeed together: after all, the two firms have a joint venture, Phogenix, which makes digital photo-finishing equipment.

Another unresolved question concerns the countless photographs—estimated to number one trillion in America alone—languishing in shoeboxes. If digitising existing images can be made easy enough, it could open up a vast market in reprints.

One possibility, suggests Kodak's Pierre Schaeffer, is that the industry might eventually earn incremental revenues from the storage and sharing of photographs, as well as printing. But it will be some time yet before the right business model for digital photography comes into focus.

(for reference purposes)Tax incentive limitation lawCorporate income tax lawCITL, Enforcement decreeCITL, Enforcement regulationCITL, Basic ruleInternational tax coordination lawKorean commercial codeForeign investment promotion lawTemporary investment tax credit Special Farming and Fishery tax or Special rural development taxResident (sur)taxNon-business purpose taxDiscount on present valueTax treaty between US and KoreaUnfair transactionBlank auditOverseas Controlling ShareholdersOverseas related partiesArm's length priceConsumptive service businessBusiness place

prepared by 김형수, winner 1.      조세특례제한법2.      법인세법3.      법인세법 시행령4.      법인세법 시행규칙5.      법인세법 기본통칙6.      국제조세조정에 관한 법률7.      상법8.      외국인투자촉진법9.      임시투자세액공제10. 농어촌특별세11. 주민세12. 업무무관자산13. 현재가치할인차금14. 한미조세조약15.  부당행위계산부인16.  세무조사대비세무진단17.  국외지배주주18.  국외특수관계자19.  정상가격20.  소비성서비스업21.  사업장

Special Farming and Fishery tax or Special rural development tax

김형수, winner