사업체를 위한 세금 정보 | Internal Revenue Service

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aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul data-block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> 메뉴 <span class="sr-only">Toggle menu</span> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">메인 네비게이션 바</h2> <ul data-block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/ko" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/ko/filing" aria-controls="accessible-megamenu-segeum-singo-submenu" aria-expanded="false" aria-label="세금 신고 menu has additional options. Use the spacebar to open the 세금 신고 sub menu or enter to navigate to the 세금 신고 page." role="application" id="accessible-megamenu-nav-item-0">세금 신고</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-segeum-singo-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/ko/filing" class="mobile-only-text" id="accessible-megamenu-segeum-singo-submenu-0" data-drupal-link-system-path="node/19656">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-1">정보</span> </li> <li><a href="/ko/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-segeum-singo-submenu-2" data-drupal-link-system-path="node/19456">개인</a> </li> <li><a href="/ko/individuals/international-taxpayers" id="accessible-megamenu-segeum-singo-submenu-3" data-drupal-link-system-path="node/19696">국제 납세자</a> </li> <li class="active"><a href="/ko/businesses" id="accessible-megamenu-segeum-singo-submenu-4" data-drupal-link-system-path="node/18976" class="is-active" aria-current="page">사업체 및 자영업자</a> </li> <li><a href="/ko/charities-and-nonprofits" id="accessible-megamenu-segeum-singo-submenu-5" data-drupal-link-system-path="node/58461">자선 및 비영리 단체</a> </li> <li><a href="/ko/government-entities/federal-state-local-governments" id="accessible-megamenu-segeum-singo-submenu-6" data-drupal-link-system-path="node/19446">연방, 주 및 시 정부</a> </li> <li><a href="/ko/government-entities/indian-tribal-governments" id="accessible-megamenu-segeum-singo-submenu-7" data-drupal-link-system-path="node/19601">인디언 부족 정부</a> </li> <li><a href="/ko/tax-exempt-bonds" id="accessible-megamenu-segeum-singo-submenu-8" data-drupal-link-system-path="node/19671">면세 채권</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-9">개인을 위한 서류 제출</span> </li> <li><a href="/ko/filing/individuals/how-to-file" id="accessible-megamenu-segeum-singo-submenu-10" data-drupal-link-system-path="node/22856">제출 방법</a> </li> <li><a href="/ko/filing/individuals/when-to-file" id="accessible-megamenu-segeum-singo-submenu-11" data-drupal-link-system-path="node/22726">제출 기간</a> </li> <li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-segeum-singo-submenu-12" data-drupal-link-system-path="node/2442">제출 장소</a> </li> <li><a href="/ko/filing/individuals/update-my-information" id="accessible-megamenu-segeum-singo-submenu-13" data-drupal-link-system-path="node/22861">귀하의 정보 업데이트</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-14">인기 검색</span> </li> <li><a href="/ko/individuals/get-transcript" id="accessible-megamenu-segeum-singo-submenu-15" data-drupal-link-system-path="node/136676">세무 기록 사본 얻기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-segeum-singo-submenu-16" data-drupal-link-system-path="node/17153">고용주 식별 번호 (EIN)</a> </li> <li><a href="/ko/filing/wheres-my-amended-return" id="accessible-megamenu-segeum-singo-submenu-17" data-drupal-link-system-path="node/17175">수정된 신고서 현황 확인</a> </li> <li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-segeum-singo-submenu-18" data-drupal-link-system-path="node/16696">신분 보호 핀 (IP PIN) 얻기</a> </li> <li><a href="/ko/file-your-taxes-for-free" id="accessible-megamenu-segeum-singo-submenu-19" data-drupal-link-system-path="node/141421">세금 보고 무료로 하기 </a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/payments" aria-controls="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-label="납부 menu has additional options. Use the spacebar to open the 납부 sub menu or enter to navigate to the 납부 page." role="application" id="accessible-megamenu-nav-item-1">납부</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/ko/payments" class="mobile-only-text" id="accessible-megamenu-nabbu-submenu-0" data-drupal-link-system-path="node/19551">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-1">납부 방법</span> </li> <li><a href="/ko/payments/direct-pay-with-bank-account" id="accessible-megamenu-nabbu-submenu-2" data-drupal-link-system-path="node/10224">은행 계좌(자동 이체)</a> </li> <li><a href="/ko/payments/online-payment-agreement-application" id="accessible-megamenu-nabbu-submenu-3" data-drupal-link-system-path="node/16716">납부 계획 (분할 납부 합의)</a> </li> <li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-nabbu-submenu-4" data-drupal-link-system-path="node/15488">전자식 연방 세금 납부 시스템 (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-5">인기 검색</span> </li> <li><a href="/ko/your-account" id="accessible-megamenu-nabbu-submenu-6" data-drupal-link-system-path="node/126776">귀하의 온라인 계정</a> </li> <li><a href="/ko/individuals/tax-withholding-estimator" id="accessible-megamenu-nabbu-submenu-7" data-drupal-link-system-path="node/107181">IRS 세금 원천징수 추정기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-nabbu-submenu-8" data-drupal-link-system-path="node/17135">추정세</a> </li> <li><a href="/ko/payments/penalties" id="accessible-megamenu-nabbu-submenu-9" data-drupal-link-system-path="node/91826">과태료</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/refunds" aria-controls="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-label="환급 menu has additional options. Use the spacebar to open the 환급 sub menu or enter to navigate to the 환급 page." role="application" id="accessible-megamenu-nav-item-2">환급</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/ko/refunds" class="mobile-only-text" id="accessible-megamenu-hwangeub-submenu-0" data-drupal-link-system-path="node/130131">개요</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/ko/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-hwangeub-submenu-1" data-drupal-link-system-path="node/19556">내 환급액이 어디 있습니까?</a> </li> <li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-hwangeub-submenu-2" data-drupal-link-system-path="node/10971">자동 이체</a> </li> <li><a href="/ko/taxtopics/tc203" id="accessible-megamenu-hwangeub-submenu-3" data-drupal-link-system-path="node/67936">감소된 환급액</a> </li> <li><a href="/ko/filing/file-an-amended-return" id="accessible-megamenu-hwangeub-submenu-4" data-drupal-link-system-path="node/128551">수정된 신고서</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/credits-and-deductions" aria-controls="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-label="세액 공제 menu has additional options. Use the spacebar to open the 세액 공제 sub menu or enter to navigate to the 세액 공제 page." role="application" id="accessible-megamenu-nav-item-3">세액 공제</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/ko/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-seaeg-gongje-submenu-0" data-drupal-link-system-path="node/80206">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-1">정보</span> </li> <li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족" id="accessible-megamenu-seaeg-gongje-submenu-2" data-drupal-link-system-path="node/5">개인</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 귀하 및 귀하의 가족 </span> </li> <li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보" id="accessible-megamenu-seaeg-gongje-submenu-3" data-drupal-link-system-path="node/19941">사업체 및 자영업자</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 표준 마일리지 및 기타 정보 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-4">인기 검색</span> </li> <li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-seaeg-gongje-submenu-5" data-drupal-link-system-path="node/18966">근로 소득 세액 공제 (EITC)</a> </li> <li><a href="/ko/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-seaeg-gongje-submenu-6" data-drupal-link-system-path="node/771">자녀 세액공제</a> </li> <li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-seaeg-gongje-submenu-7" data-drupal-link-system-path="node/126641">청정 차량 및 에너지 세액공제</a> </li> <li><a href="/ko/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-seaeg-gongje-submenu-8" data-drupal-link-system-path="node/5229">표준 공제</a> </li> <li><a href="/ko/retirement-plans" id="accessible-megamenu-seaeg-gongje-submenu-9" data-drupal-link-system-path="node/19741">퇴직 계획</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/forms-instructions" aria-controls="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-label="양식 및 작성 지침 menu has additional options. Use the spacebar to open the 양식 및 작성 지침 sub menu or enter to navigate to the 양식 및 작성 지침 page." role="application" id="accessible-megamenu-nav-item-4">양식 및 작성 지침</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/ko/forms-instructions" class="mobile-only-text" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-0" data-drupal-link-system-path="node/6">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-1">양식 및 작성 지침</span> </li> <li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-2" data-drupal-link-system-path="node/16022">양식 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 세금 신고서 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-3">양식 1040 지침</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 양식 1040 작성 안내 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-4" data-drupal-link-system-path="node/15825">양식 W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 납세자 식별 번호(TIN) 및 증명 신청서 </span> </li> <li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-5" data-drupal-link-system-path="node/10554">양식 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 세금 신고서 사본 신청서 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-6" data-drupal-link-system-path="node/15498">양식 W-4 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 종업원의 원천 징수 허용액 증명 </span> </li> <li><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-7" data-drupal-link-system-path="node/53446">양식 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 고용주의 분기별 연방세 보고서 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-8" data-drupal-link-system-path="node/5737">양식 W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보수를 지급하는 무역 또는 사업에 종사하는 고용주 </span> </li> <li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-9" data-drupal-link-system-path="node/15532">양식 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 분할 납부 합의 신청 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-10">세금 전문가 인기 검색</span> </li> <li><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-11" data-drupal-link-system-path="node/19996">양식 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보고서 수정/정정 </span> </li> <li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-12" data-drupal-link-system-path="node/15839">양식 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 위임장 신청 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-13" data-drupal-link-system-path="node/15536">양식 W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 납세자 식별 번호(ITIN) 신청 </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-14">회보 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> IRS 관련 업무 종사자에 대한 규정 </span> </li> </div> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/ko/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="검색" aria-label="검색" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1"><option value="All" >- 어떤 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- 어떤 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="검색" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="검색"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 검색</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-ko"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" data-drupal-link-system-path="node/11">세무 전문가</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">세금 신고</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/filing" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/how-to-file-your-taxes-step-by-step">개인</a></li><li><a href="/ko/individuals/international-taxpayers">국제 납세자</a></li><li><a href="/ko/businesses">사업체 및 자영업자</a></li><li><a href="/ko/charities-and-nonprofits">자선 및 비영리 단체</a></li><li><a href="/ko/government-entities/federal-state-local-governments">연방, 주 및 시 정부</a></li><li><a href="/ko/government-entities/indian-tribal-governments">인디언 부족 정부</a></li><li><a href="/ko/tax-exempt-bonds">면세 채권</a></li><li><span class="mega-menu-column-header">개인을 위한 서류 제출</span></li><li><a href="/ko/filing/individuals/how-to-file">제출 방법</a></li><li><a href="/ko/filing/individuals/when-to-file">제출 기간</a></li><li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type">제출 장소</a></li><li><a href="/ko/filing/individuals/update-my-information">귀하의 정보 업데이트</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/individuals/get-transcript">세무 기록 사본 얻기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number">고용주 식별 번호 (EIN)</a></li><li><a href="/ko/filing/wheres-my-amended-return">수정된 신고서 현황 확인</a></li><li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin">신분 보호 핀 (IP PIN) 얻기</a></li><li><a href="/ko/file-your-taxes-for-free">세금 보고 무료로 하기 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">납부</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/payments" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">납부 방법</span></li><li><a href="/ko/payments/direct-pay-with-bank-account">은행 계좌(자동 이체)</a></li><li><a href="/ko/payments/online-payment-agreement-application">납부 계획 (분할 납부 합의)</a></li><li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system">전자식 연방 세금 납부 시스템 (EFTPS)</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/your-account">귀하의 온라인 계정</a></li><li><a href="/ko/individuals/tax-withholding-estimator">IRS 세금 원천징수 추정기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes">추정세</a></li><li><a href="/ko/payments/penalties">과태료</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">환급</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/refunds" class="mobile-only-text">개요</a></li><li><a href="/ko/wheres-my-refund" class="mega-menu-column-header">내 환급액이 어디 있습니까?</a></li><li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">자동 이체</a></li><li><a href="/ko/taxtopics/tc203">감소된 환급액</a></li><li><a href="/ko/filing/file-an-amended-return">수정된 신고서</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">세액 공제</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/credits-and-deductions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족">개인</a></li><li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보">사업체 및 자영업자</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc">근로 소득 세액 공제 (EITC)</a></li><li><a href="/ko/credits-deductions/individuals/child-tax-credit">자녀 세액공제</a></li><li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits">청정 차량 및 에너지 세액공제</a></li><li><a href="/ko/help/ita/how-much-is-my-standard-deduction">표준 공제</a></li><li><a href="/ko/retirement-plans">퇴직 계획</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">양식 및 작성 지침</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/forms-instructions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">양식 및 작성 지침</span></li><li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서">양식 1040</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내">양식 1040 지침</a></li><li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서">양식 W-9</a></li><li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서">양식 4506-T</a></li><li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명">양식 W-4 </a></li><li><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서">양식 941</a></li><li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주">양식 W-2</a></li><li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청">양식 9465</a></li><li><span class="mega-menu-column-header">세금 전문가 인기 검색</span></li><li><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정">양식 1040-X</a></li><li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청">양식 2848</a></li><li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청">양식 W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정">회보 230</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">메인 네비게이션 바</h2> <ul data-block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/ko/filing" class="top-level-nav-item">세금 신고</a> </li> <li> <a href="/ko/payments" class="top-level-nav-item">납부</a> </li> <li> <a href="/ko/refunds" class="top-level-nav-item">환급</a> </li> <li> <a href="/ko/credits-and-deductions" class="top-level-nav-item">세액 공제</a> </li> <li> <a href="/ko/forms-instructions" class="top-level-nav-item">양식 및 작성 지침</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul data-block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-landing-page__banner"> <div class="container"> <div class="row clearfix"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=ko xml:lang=ko ><a href="/ko" lang=ko xml:lang=ko >홈페이지</a></li><li lang=ko xml:lang=ko ><a href="/ko/filing" lang=ko xml:lang=ko >제출</a></li><li class="active"> 사업체를 위한 세금 정보 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">사업체를 위한 세금 정보</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" data-block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/18976" class="en"><a href="/businesses" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/18976">English</a></li><li hreflang="es" data-drupal-link-system-path="node/18976" class="es"><a href="/es/businesses" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/18976">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/18976" class="zh-hans"><a href="/zh-hans/businesses" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/18976">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/18976" class="zh-hant"><a href="/zh-hant/businesses" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/18976">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/18976" class="ko is-active" aria-current="page"><a href="/ko/businesses" class="language-link is-active" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/18976" aria-current="page">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/18976" class="ru"><a href="/ru/businesses" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/18976">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/18976" class="vi"><a href="/vi/businesses" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/18976">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/18976" class="ht"><a href="/ht/businesses" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/18976">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">More In 제출 <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/ko/individual-tax-filing" title="개인" id="term-18191" rel="child" lang="ko" xml:lang="ko" hreflang="ko">개인</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/ko/businesses" title="기업 및 자영업자" id="term-17741" rel="parent" lang="ko" xml:lang="ko" hreflang="ko">기업 및 자영업자</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/ko/businesses/business-tax-account" title="사업체 세무 계정" id="term-29441" rel="child" lang="ko" xml:lang="ko" hreflang="ko">사업체 세무 계정</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/businesses/employer-identification-number" title="고용주 식별 번호" id="term-17906" rel="child" lang="ko" xml:lang="ko" hreflang="ko">고용주 식별 번호</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/businesses/business-taxes" title="사업세" id="term-17881" rel="child" lang="ko" xml:lang="ko" hreflang="ko">사업세</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/businesses/small-businesses-self-employed/business-structures" title="사업 구조" id="term-17751" rel="child" lang="ko" xml:lang="ko" hreflang="ko">사업 구조</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/businesses/large-business-and-international-tax-center" title="큰 회사" id="term-26876" rel="child" lang="ko" xml:lang="ko" hreflang="ko">큰 회사</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/businesses/small-businesses-self-employed" title="소기업 및 자영업자" id="term-17876" rel="child" lang="ko" xml:lang="ko" hreflang="ko">소기업 및 자영업자</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/corporations" title="법인 (영어)" id="term-17746" rel="child" lang="ko" xml:lang="ko" hreflang="ko">법인 (영어)</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/charities-and-nonprofits" title="자선 단체 및 비영리 단체" id="term-17426" rel="child" lang="ko" xml:lang="ko" hreflang="ko">자선 단체 및 비영리 단체</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/individuals/international-taxpayers" title="국제 납세자" id="term-18241" rel="child" lang="ko" xml:lang="ko" hreflang="ko">국제 납세자</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/government-entities/governmental-liaisons" title="정부 연락 담당자 (영어)" id="term-18021" rel="child" lang="ko" xml:lang="ko" hreflang="ko">정부 연락 담당자 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/government-entities/federal-state-local-governments" title="연방 주 지역 정부 (영어)" id="term-17971" rel="child" lang="ko" xml:lang="ko" hreflang="ko">연방 주 지역 정부 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/government-entities/indian-tribal-governments" title="인디언 부족 정부 (영어)" id="term-18086" rel="child" lang="ko" xml:lang="ko" hreflang="ko">인디언 부족 정부 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/tax-exempt-bonds" title="면세 채권 (영어)" id="term-18136" rel="child" lang="ko" xml:lang="ko" hreflang="ko">면세 채권 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/tin/taxpayer-identification-numbers-tin" title="납세자 식별 번호 (TIN)" id="term-29881" rel="child" lang="ko" xml:lang="ko" hreflang="ko">납세자 식별 번호 (TIN)</a> </li> </ul> </div> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-visually_hidden"> <div class="field--label sr-only">Body</div> <div class="field--item"><p>사업체 및 자영업자를 위한 세금 정보, 도구 및 자료</p> <div class="row text-align-center"> <div class="col-lg-3 col-sm-6" style="margin-bottom: 15px;"><a aria-label="Employer ID Number (EIN)" class="btn btn-primary" href="/node/17090" role="button" style="width: 100%; height: 100%; padding-top: 10px; padding-bottom: 10px;" title="고용주 식별 번호 (EIN)" wtype="%">고용주<br> 식별 번호<br> (<span dir="ltr" lang="en">EIN</span>)</a></div> <div class="col-lg-3 col-sm-6" style="margin-bottom: 15px;"><a aria-label="Employment Tax" class="btn btn-primary" href="/node/17147" role="button" style="width: 100%; padding-top: 20px; padding-bottom: 20px;" title="고용세" wtype="%">고용세</a></div> <div class="col-lg-3 col-sm-6" style="margin-bottom: 15px;"><a aria-label="Estimated Tax" class="btn btn-primary" href="/node/17135" role="button" style="width: 100%; padding-top: 20px; padding-bottom: 20px;" title="추정세" wtype="%">추정세</a></div> <div class="col-lg-3 col-sm-6" style="margin-bottom: 15px;"><a aria-label="Foreign Accounts and Tax Compliance Act (FATCA)" class="btn btn-primary" href="/node/3833" role="button" style="width: 100%;" title="Foreign Account Tax Compliance Act (FATCA)" wtype="%">해외금융계좌신고법(<span dir="ltr" lang="en">FATCA</span>)(영어)</a></div> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-1"> <section data-block-plugin-id="block_content:53510373-9c3c-4d07-9362-d194156b9342" class="block block-block-content block-block-content53510373-9c3c-4d07-9362-d194156b9342 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>세금 신고 준비</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="bb0b532e-8260-4a81-8d7f-acad7c1726c4" href="/ko/tax-professionals/standard-mileage-rates" title="표준 마일리지 요율">표준 마일 요율</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dd265030-2432-4f94-b648-553406673dd2" href="/ko/businesses/small-businesses-self-employed/business-tax-credits" title="사업체 세액공제">사업 세액공제</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="346aac5e-113e-4fe1-acda-f013f2717df8" href="/businesses/small-businesses-self-employed/deducting-business-expenses" title="Deducting Business Expenses">비용 공제(영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="863e2424-5a55-498f-93a0-1d2e5f89b7fb" href="/ko/businesses/small-businesses-self-employed/employment-taxes" title="고용세">고용세</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="026b70de-9f00-4aa4-b168-25b45d4b1e62" href="/businesses/small-businesses-self-employed/excise-tax" title="Excise tax">특별 소비세(영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="954478dc-a3b0-42ee-b4ae-0b0359355425" href="/businesses/small-businesses-self-employed/estate-and-gift-taxes" title="Estate and gift taxes">증여세(영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b3480c76-696b-4ce6-8ef4-2bd5a9bfd212" href="/businesses/get-a-business-tax-transcript" title="Get a business tax transcript">사업체 세금 증명서(영어)</a></li> </ul> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-2"> <section data-block-plugin-id="block_content:35134458-6f46-4abc-ac88-26e9ee173b82" class="block block-block-content block-block-content35134458-6f46-4abc-ac88-26e9ee173b82 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2><b>세금</b><b> </b><b>신고 및</b><b> </b><b>납부</b></h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ed4510cd-92d6-428f-b7a8-b53074626048" href="/ko/businesses/small-businesses-self-employed/estimated-taxes" title="추정세">추정세</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="77de73ce-b6a5-457a-9c4e-1c3aeeda895f" href="/businesses/online-ordering-for-information-returns-and-employer-returns" title="Online Ordering for Information Returns and Employer Returns">온라인으로 양식 주문하기(영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="25ecb27f-cb23-4148-8a92-02cba9785897" href="/ko/payments/eftps-the-electronic-federal-tax-payment-system" title="EFTPS：전자식 연방세 납부 시스템">전자식 연방 세금 납부 시스템 (<span dir="ltr" lang="en">EFTPS</span>)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a9b52cac-c1a0-4ca0-8ab9-651a97e16183" href="/ko/filing/get-an-extension-to-file-your-tax-return" title="세금 신고서 제출 기한 연장 신청하기">세금 신고 마감일 연장 요청</a></li> </ul> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-3"> <section data-block-plugin-id="block_content:678638ab-de3a-4abd-9fc4-61579e87e7fd" class="block block-block-content block-block-content678638ab-de3a-4abd-9fc4-61579e87e7fd open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>사업 경영</h2> <ul style="padding-bottom: 30px;"> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d015586f-ad16-434d-a8bd-0385e3eba29e" href="/ko/businesses/small-businesses-self-employed/starting-a-business" title="사업의 시작">사업 시작하기</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="95cec7f0-01ca-4472-8988-60d1b9f848e6" href="/ko/businesses/small-businesses-self-employed/operating-a-business" title="사업의 운영">사업 운영하기</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="57558400-a45f-4a40-932a-355a41cf1e67" href="/ko/businesses/small-businesses-self-employed/closing-a-business" title="폐업">사업 종료하기</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8353ba9c-92c5-4aaf-a49a-dbda4b782252" href="/ko/businesses/business-tax-account" title="사업체 세금 계정">사업체 세금 계정</a></li> </ul> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-third-row-col-1"> <section data-block-plugin-id="block_content:2c731d60-ecfa-4166-a745-e8af8c540ae6" class="block block-block-content block-block-content2c731d60-ecfa-4166-a745-e8af8c540ae6 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>사업체 종류</h2> <div> <div style="width: 45%; float: left;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d9897b64-c403-4f6c-85e2-ba8e430c5527" href="/ko/businesses/small-businesses-self-employed/sole-proprietorships" title="단독 경영주">단독 소유주</a><br> 홀로 비법인 사업체를 소유한 경우.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1cb7c84e-bb97-4410-847f-3281d4bc569a" href="/businesses/partnerships" title="Partnerships">파트너쉽(영어)</a><br> 상업이나 사업을 계속하기 위해 2인 이상이 관계를 맺은 경우.</p> <p><a data- data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="52b0cba1-7df2-4b52-86d3-2f6e9de9342b" entity-uuid="52b0cba1-7df2-4b52-86d3-2f6e9de9342b" href="/businesses/international-business" title="International business">국제 사업(영어)</a><br> 미국에서 활동하는 외국 사업체나 해외에서 활동하는 미국 사업체.</p> </div> <div style="width: 45%; float: right;"> <p><a data- data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="488b2b30-7ce1-4672-a3db-3806861ecfb7" entity-uuid="488b2b30-7ce1-4672-a3db-3806861ecfb7" href="/ko/businesses/small-businesses-self-employed/forming-a-corporation" title="법인 설립">법인</a><br> 소유자로부터 분리된 별개의 법주체.</p> <p><a data- data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fcc47a04-ae91-43d0-98b5-d81b8e6768d5" entity-uuid="fcc47a04-ae91-43d0-98b5-d81b8e6768d5" href="/ko/businesses/small-businesses-self-employed/s-corporations" title="S 법인"><span dir="ltr" lang="en">S </span>법인</a><br> 연방 세금 납부를 위해 법인 소득, 손실, 공제 및 세제가 주주에게 귀속되도록 선택한 법인.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dd95fc99-55cd-4591-b530-b1778e82688a" href="/ko/businesses/small-businesses-self-employed/limited-liability-company-llc" title="유한책임회사">유한책임회사 혹은LLC</a><br> 회사 부채나 채무를 회사 구성원들이 직접 책임지지 않는 법인 구조.</p> </div> </div> </div> </section> <section data-block-plugin-id="block_content:7905d348-9d88-4ffc-b678-420cd4c7f207" class="block block-block-content block-block-content7905d348-9d88-4ffc-b678-420cd4c7f207 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="pup-media-alert"> <div class="pup-media-alert__info" role="alert"> <div class="row"> <div class="col-xs-1"> <div class="pup-media-alert__icon"><i aria-hidden="true" aria-label class="fa fa-info-circle darkgray-icon small-icon" color="darkgray-icon" contenteditable="false" icon="fa-exclamation-circle" size="small-icon" title> </i></div> </div> <div class="col-xs-11"> <div class="pup-media-alert__content"> <p><strong><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8c9c1ecf-b505-4f1a-9445-bd708609aa7f" href="/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses" title="Disaster Assistance and Emergency Relief">재난 지원 및 긴급 구제(영어)</a></strong></p> 납세자와 기업체가 재난으로 인해 발생한 금전적 손실을 극복하는 데 특별 세법 조항이 도움이 될 수 있습니다. 특히 연방 정부가 해당 지역을 중대한 재난 지역으로 선포할 경우, 더 많은 도움을 받으실 수 있습니다.</div> </div> </div> </div> </div> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> </div> </div> </article> </div> </section> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 30-Oct-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/ko/businesses" data-a2a-title="사업체를 위한 세금 정보"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" class="dropdown-toggle pup-share-link" data-toggle="dropdown" role="button" aria-haspopup="true" aria-expanded="false">Share</a><ul class="dropdown-menu"><li><a class="pup-social-title a2a_button_facebook"><i class="fa fa-facebook-square social-icon" aria-hidden="true"></i><span>Facebook</span></a></li><li><a class="pup-social-title a2a_button_twitter" id="button_twitter"><svg width="24" 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