CINXE.COM
납세자 보호 서비스 | Internal Revenue Service
<!DOCTYPE html> <html lang="ko" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# schema: http://schema.org/ sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema# "> <head> <meta charset="utf-8" /> <meta name="description" content="IRS와의 문제 해결을 위해 납세자를 도우며 이를 방지하기 위해 변경사항을 권장하는 IRS 내의 독립적인 기관인 납세자 보호 서비스에 대해 알아보십시오." /> <meta name="abstract" content="IRS와의 문제 해결을 위해 납세자를 도우며 이를 방지하기 위해 변경사항을 권장하는 IRS 내의 독립적인 기관인 납세자 보호 서비스에 대해 알아보십시오." /> <link rel="canonical" href="https://www.irs.gov/ko/taxpayer-advocate" /> <meta http-equiv="content-language" content="ko" /> <meta name="robots" content="index, follow" /> <meta name="rights" content="United States Internal Revenue Services" /> <meta property="og:image:url" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta property="og:image:type" content="image/jpeg" /> <meta property="og:image:alt" content="IRS logo" /> <meta name="twitter:card" content="summary" /> <meta name="twitter:description" content="IRS와의 문제 해결을 위해 납세자를 도우며 이를 방지하기 위해 변경사항을 권장하는 IRS 내의 독립적인 기관인 납세자 보호 서비스에 대해 알아보십시오." /> <meta name="twitter:title" content="납세자 보호 서비스 | Internal Revenue Service" /> <meta name="twitter:dnt" content="on" /> <meta name="twitter:image" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta name="twitter:image:alt" content="IRS logo" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <script type="application/ld+json">{ "@context": "https://schema.org", "@graph": [ { "name": "납세자 보호 서비스", "datePosted": "2017-08-28T13:35:03-0400" } ] }</script> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="NULL" /> <meta name="uniqueID" content="18846" /> <meta name="isHistorical" content="no" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1722353987" /> <meta name="topic" content="NULL" /> <meta name="guidance" content="NULL" /> <meta name="channel" content="NULL" /> <meta name="organization" content="NULL" /> <meta name="otID" content="NULL" /> <meta name="prod_SEID" content="79yqb" /> <link rel="icon" href="/themes/custom/pup_base/favicon.ico" type="image/vnd.microsoft.icon" /> <link rel="alternate" hreflang="en" href="https://www.irs.gov/taxpayer-advocate" /> <link rel="alternate" hreflang="es" href="https://www.irs.gov/es/taxpayer-advocate" /> <link rel="alternate" hreflang="zh-hans" href="https://www.irs.gov/zh-hans/taxpayer-advocate" /> <link rel="alternate" hreflang="zh-hant" href="https://www.irs.gov/zh-hant/taxpayer-advocate" /> <link rel="alternate" hreflang="ko" href="https://www.irs.gov/ko/taxpayer-advocate" /> <link rel="alternate" hreflang="ru" href="https://www.irs.gov/ru/taxpayer-advocate" /> <link rel="alternate" hreflang="vi" href="https://www.irs.gov/vi/taxpayer-advocate" /> <link rel="alternate" hreflang="ht" href="https://www.irs.gov/ht/taxpayer-advocate" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};</script> <title>납세자 보호 서비스 | Internal Revenue Service</title> <link rel="stylesheet" media="all" href="/pub/css/css_TR5Ql-HvEgNuxeo5ts91LCpOS3hLD9TNc5pu2HXsx84.css?delta=0&language=ko&theme=pup_irs&include=eJxtkWuOwyAMhC8E4UjIgJdYJQbZ0G5uv2leUqv9Zc8n2ZqxIaVegVcHZzP9SOVudNWOiwugaNponkRdLjVAsdrXQpwN_vatPlyS0aBMpzSxCl6sSc2CqvuK-MBEvYpvZWRidf9B00AgC7RZ7yU3mQa3EQrpjMkgd-qrxyVgchFap8om1ReXCsm_rfgCAQuKu6h9U3tS22dc0EDcDKdt1i_IQ92X9i9KGfse4MjvFeVJEQ__X8zEuSryZf1QJ9w8BXe0UzxvorS0glvZjg3NfUpfnyhCCfV-AVe2-4NsE-L-BxLysMQ" /> <link rel="stylesheet" media="all" href="/pub/css/css_V1a9ID-ZNG8LkSPr3VZDhhsq1hdwZmsp587HOIP-tro.css?delta=1&language=ko&theme=pup_irs&include=eJxtkWuOwyAMhC8E4UjIgJdYJQbZ0G5uv2leUqv9Zc8n2ZqxIaVegVcHZzP9SOVudNWOiwugaNponkRdLjVAsdrXQpwN_vatPlyS0aBMpzSxCl6sSc2CqvuK-MBEvYpvZWRidf9B00AgC7RZ7yU3mQa3EQrpjMkgd-qrxyVgchFap8om1ReXCsm_rfgCAQuKu6h9U3tS22dc0EDcDKdt1i_IQ92X9i9KGfse4MjvFeVJEQ__X8zEuSryZf1QJ9w8BXe0UzxvorS0glvZjg3NfUpfnyhCCfV-AVe2-4NsE-L-BxLysMQ" /> <link rel="stylesheet" media="print" href="/pub/css/css_KotNPsIwnr5tUkEmro5ohj3Jpa2WBRRNAL-vf4og9_M.css?delta=2&language=ko&theme=pup_irs&include=eJxtkWuOwyAMhC8E4UjIgJdYJQbZ0G5uv2leUqv9Zc8n2ZqxIaVegVcHZzP9SOVudNWOiwugaNponkRdLjVAsdrXQpwN_vatPlyS0aBMpzSxCl6sSc2CqvuK-MBEvYpvZWRidf9B00AgC7RZ7yU3mQa3EQrpjMkgd-qrxyVgchFap8om1ReXCsm_rfgCAQuKu6h9U3tS22dc0EDcDKdt1i_IQ92X9i9KGfse4MjvFeVJEQ__X8zEuSryZf1QJ9w8BXe0UzxvorS0glvZjg3NfUpfnyhCCfV-AVe2-4NsE-L-BxLysMQ" /> <link rel="stylesheet" media="all" href="/pub/css/css_eJlOfrLuYP5QevjomVF5xpLShlFIWAdzaRTmJhLGROo.css?delta=3&language=ko&theme=pup_irs&include=eJxtkWuOwyAMhC8E4UjIgJdYJQbZ0G5uv2leUqv9Zc8n2ZqxIaVegVcHZzP9SOVudNWOiwugaNponkRdLjVAsdrXQpwN_vatPlyS0aBMpzSxCl6sSc2CqvuK-MBEvYpvZWRidf9B00AgC7RZ7yU3mQa3EQrpjMkgd-qrxyVgchFap8om1ReXCsm_rfgCAQuKu6h9U3tS22dc0EDcDKdt1i_IQ92X9i9KGfse4MjvFeVJEQ__X8zEuSryZf1QJ9w8BXe0UzxvorS0glvZjg3NfUpfnyhCCfV-AVe2-4NsE-L-BxLysMQ" /> <script src="/pub/js/js_URKzw0cGYolC4wWtAgAWPVK0meQV5AzZkWe6urvbRnM.js?scope=header&delta=0&language=ko&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> <script>(window.BOOMR_mq=window.BOOMR_mq||[]).push(["addVar",{"rua.upush":"false","rua.cpush":"false","rua.upre":"false","rua.cpre":"false","rua.uprl":"false","rua.cprl":"false","rua.cprf":"false","rua.trans":"","rua.cook":"false","rua.ims":"false","rua.ufprl":"false","rua.cfprl":"false","rua.isuxp":"false","rua.texp":"norulematch","rua.ceh":"false","rua.ueh":"false","rua.ieh.st":"0"}]);</script> <script>!function(a){var e="https://s.go-mpulse.net/boomerang/",t="addEventListener";if("False"=="True")a.BOOMR_config=a.BOOMR_config||{},a.BOOMR_config.PageParams=a.BOOMR_config.PageParams||{},a.BOOMR_config.PageParams.pci=!0,e="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="YVPKX-K5D8K-83D3W-U8X45-X3FTN",function(){function n(e){a.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!a.BOOMR||!a.BOOMR.version&&!a.BOOMR.snippetExecuted){a.BOOMR=a.BOOMR||{},a.BOOMR.snippetExecuted=!0;var i,_,o,r=document.createElement("iframe");if(a[t])a[t]("load",n,!1);else if(a.attachEvent)a.attachEvent("onload",n);r.src="javascript:void(0)",r.title="",r.role="presentation",(r.frameElement||r).style.cssText="width:0;height:0;border:0;display:none;",o=document.getElementsByTagName("script")[0],o.parentNode.insertBefore(r,o);try{_=r.contentWindow.document}catch(O){i=document.domain,r.src="javascript:var d=document.open();d.domain='"+i+"';void(0);",_=r.contentWindow.document}_.open()._l=function(){var a=this.createElement("script");if(i)this.domain=i;a.id="boomr-if-as",a.src=e+"YVPKX-K5D8K-83D3W-U8X45-X3FTN",BOOMR_lstart=(new Date).getTime(),this.body.appendChild(a)},_.write("<bo"+'dy onload="document._l();">'),_.close()}}(),"".length>0)if(a&&"performance"in a&&a.performance&&"function"==typeof a.performance.setResourceTimingBufferSize)a.performance.setResourceTimingBufferSize();!function(){if(BOOMR=a.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var e=""=="true"?1:0,t="",n="bdpnbeqxy4xuiz2czbqq-f-64bb6fa78-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,_={"ak.v":"39","ak.cp":"8675","ak.ai":parseInt("388528",10),"ak.ol":"0","ak.cr":165,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"78957cb8","ak.r":44416,"ak.a2":e,"ak.m":"dscna","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":37014,"ak.gh":"23.199.233.196","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1732429921","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==xDp1eqHFUfOkupsuKzsHAAPGNpodxPke9OznyV/Bf/Q3TLsoyN1Xbbrnq56+VlBrkQ5rgdA/BpZjrx9Tsh6Ltw84B1cnrZBjEhpwk3hwI3EFmM+GQAWig3UAlN+vZncjLr8eLbFA5/vFLqC8lcg+UI3A+kz+XG3p2F12Dsl4ErI8J4ji9LUonA6rfsEBPJgBKcJ8HIHxM9VW+iNMy1p976DGMSBOnjnnYOd2/r5htm5kaCYbJFQuOgB3rjmFUis1S0ntzXo4PdILna+KrGeB4z/CZeBJ0Brh3RtHIThdrnqSAD8Gr22lb6eakB5J6ULllnxlhjWZEdf9cfdBlH6xgvafME32FJhQ5s2vjM1gcsYNa257nipEgbApLsY8fwrf8CD9YXNgRwzXvX4SSgPV8zjEAsEfmNo1jkBB/HTMbhU=","ak.pv":"197","ak.dpoabenc":"","ak.tf":i};if(""!==t)_["ak.ruds"]=t;var o={i:!1,av:function(e){var t="http.initiator";if(e&&(!e[t]||"spa_hard"===e[t]))_["ak.feo"]=void 0!==a.aFeoApplied?1:0,BOOMR.addVar(_)},rv:function(){var a=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(a)}};BOOMR.plugins.AK={akVars:_,akDNSPreFetchDomain:n,init:function(){if(!o.i){var a=BOOMR.subscribe;a("before_beacon",o.av,null,null),a("onbeacon",o.rv,null,null),o.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="path-node page-node-type-landing-page has-glyphicons"> <a href="#main-content" class="visually-hidden focusable skip-link"> Skip to main content </a> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-KV978ZL" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <div id='mobile-clickable-overlay' class='mobile-menu-overlay'></div> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <header id="navbar" role="banner"> <div class="pup-header_official"> <div class="container header-official-message"> <div class="inline-official"> <div class="official-site-flag"> </div> <div class="region region-header-official"> <section id="block-governmentbanner" data-block-plugin-id="block_content:2d0fd18b-5f78-424d-a8b7-dfb90febb231" class="block block-block-content block-block-content2d0fd18b-5f78-424d-a8b7-dfb90febb231 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>미국 정부 공식 웹사이트</p> </div> </section> </div> </div> </div> </div> <div class="pup-header-main"> <div class="container"> <div class="row pup-header-main__content"> <div class="col-xs-2 no-gutter pup-header-content-lt"> <div class="region region-header-left"> <a class="logo navbar-btn pull-left" href="/ko" title="집" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="집" /> <img class="print-logo" src="/themes/custom/pup_irs/images/logo-print.svg" alt="집" aria-hidden="true" /> </a> </div> </div> <div class="col-sm-10 hidden-xs hidden-sm pup-header-content-rt"> <div class="region region-header-right"> <div class="language-switcher-language-url block block-language block-language-blocklanguage-interface clearfix" id="block-languageswitcher" data-block-plugin-id="language_block:language_interface"> <div class="dropdown pup-switch-hidden"> <button class="btn btn-default dropdown-toggle languageSwitcher" type="button" id="languageSwitcher" data-toggle="dropdown" aria-expanded="false"> 한국어 <i class="fa fa-chevron-down"></i> </button> <ul class="dropdown-menu" block="languageswitcher"><li hreflang="en" data-drupal-link-system-path="node/18846" class="en"><a href="/taxpayer-advocate" class="language-link" lang="en" hreflang="en" data-drupal-link-system-path="node/18846">English</a></li><li hreflang="es" data-drupal-link-system-path="node/18846" class="es"><a href="/es/taxpayer-advocate" class="language-link" lang="es" hreflang="es" data-drupal-link-system-path="node/18846">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/18846" class="zh-hans"><a href="/zh-hans/taxpayer-advocate" class="language-link" lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/18846">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/18846" class="zh-hant"><a href="/zh-hant/taxpayer-advocate" class="language-link" lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/18846">中文 (繁體)</a></li><li hreflang="ru" data-drupal-link-system-path="node/18846" class="ru"><a href="/ru/taxpayer-advocate" class="language-link" lang="ru" hreflang="ru" data-drupal-link-system-path="node/18846">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/18846" class="vi"><a href="/vi/taxpayer-advocate" class="language-link" lang="vi" hreflang="vi" data-drupal-link-system-path="node/18846">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/18846" class="ht"><a href="/ht/taxpayer-advocate" class="language-link" lang="ht" hreflang="ht" data-drupal-link-system-path="node/18846">Kreyòl ayisyen</a></li></ul> </div> </div> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-2-menu" id="block-pup-irs-informationmenu-2" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-ko"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-2-menu">Information Menu</h2> <ul block="pup_irs_informationmenu_2" 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 class="col-xs-10 hidden-md hidden-lg no-gutter"> <ul class="pup-header-mobile-menu pull-right"> <li id="pup-mobile-navbar-searchBtn" class="pup-header-mobile-menu__searchBtn" data-target="#navbar-collapse"> 검색 <span class="sr-only">Toggle search</span> <div id="navbar-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-search-form-collapsible"> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="exposedformpup_site_index_searchsite_search_srt_relevance_4" 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-mobile" 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-mobile" 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> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <nav role="navigation" 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 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 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"> <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 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><a href="/ko/businesses" id="accessible-megamenu-segeum-singo-submenu-4" data-drupal-link-system-path="node/18976">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/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-segeum-singo-submenu-19" data-drupal-link-system-path="node/54546">세금 보고 무료로 하기 </a> </li> </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 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/payments/online-account-for-individuals" id="accessible-megamenu-nabbu-submenu-6" data-drupal-link-system-path="node/11608">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> </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 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> </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 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> </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 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> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form 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--2" 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--2" 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--2" 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--2" 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--2" 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--2"><button title="검색" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" 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 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/filing/irs-free-file-do-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/payments/online-account-for-individuals">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 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 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 class="active"> 납세자 보호 서비스 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">납세자 보호 서비스</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" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/18846" class="en"><a href="/taxpayer-advocate" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/18846">English</a></li><li hreflang="es" data-drupal-link-system-path="node/18846" class="es"><a href="/es/taxpayer-advocate" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/18846">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/18846" class="zh-hans"><a href="/zh-hans/taxpayer-advocate" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/18846">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/18846" class="zh-hant"><a href="/zh-hant/taxpayer-advocate" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/18846">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/18846" class="ko is-active" aria-current="page"><a href="/ko/taxpayer-advocate" class="language-link is-active" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/18846" aria-current="page">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/18846" class="ru"><a href="/ru/taxpayer-advocate" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/18846">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/18846" class="vi"><a href="/vi/taxpayer-advocate" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/18846">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/18846" class="ht"><a href="/ht/taxpayer-advocate" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/18846">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">More In 납세자 보호 서비스</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/ko/taxpayer-bill-of-rights" title="납세자 권리 장전" id="term-18626" rel="child" lang="ko" xml:lang="ko" hreflang="ko">납세자 권리 장전</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/advocate/low-income-taxpayer-clinics" title="저소득 납세자 클리닉" id="term-22851" rel="child" lang="ko" xml:lang="ko" hreflang="ko">저소득 납세자 클리닉</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/advocate/reports-to-congress" title="의회 보고서 (영어)" id="term-22856" rel="child" lang="ko" xml:lang="ko" hreflang="ko">의회 보고서 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/advocate/taxpayer-advocacy-panel" title="납세자 보호 토론회 (영어)" id="term-22871" rel="child" lang="ko" xml:lang="ko" hreflang="ko">납세자 보호 토론회 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/advocate/systemic-advocacy-management-system-sams" title="체계적 보호" id="term-24961" rel="child" lang="ko" xml:lang="ko" hreflang="ko">체계적 보호</a> </li> </ul> </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="block_content:bf906ce0-da4e-435d-a422-83214b7e00e6" class="block block-block-content block-block-contentbf906ce0-da4e-435d-a422-83214b7e00e6 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="row"> <div class="col-md-6" style="padding-top: 20px"> <div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-embed-display-settings="[]" data-entity-type="media" data-entity-uuid="73c82fb8-9c19-41ad-8687-42a10e819f79" data-langcode="ko" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/resolve-irs-tax-situation-english.png" width="6667" height="4000" alt="공책에 연필로 납세자 보호 서비스라고 쓰고 있는 사진" title="공책에 연필로 납세자 보호 서비스라고 쓰고 있는 사진" loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> </div> <div class="col-md-6" style="left: 1px; top: 2px;"> <h2>까다로운 IRS 세금 문제를 해결하는데 도움이 필요하십니까?</h2> <p><a href="https://www.taxpayeradvocate.irs.gov/">납세자 보호 서비스 웹페이지(영어)</a>를 방문하여 납세자의 IRS 문제에 대해 당국이 도울 수 있는 방법에 대해 알아보십시오.</p> </div> </div> <p> </p> </div> </section> <section data-block-plugin-id="block_content:bc23a0b2-a904-46be-bcb4-7ef7acbbb888" class="block block-block-content block-block-contentbc23a0b2-a904-46be-bcb4-7ef7acbbb888 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div style="padding: 10px 20px; border: 1px solid rgb(204, 204, 204); border-image: none; margin-bottom: 30px; min-height: 205px;"> <div style="width: 35%; padding-top: 3%; padding-right: 5%; float: left; display: inline-block;"> <div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-embed-display-settings="[]" data-entity-type="media" data-entity-uuid="f045217a-3174-46b2-84e0-bb28718b422b" data-langcode="en" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/TASLogo_Black_CMYK_300dpi_TASLogo_170.jpg" width="170" height="101" alt="Taxpayer Advocate Service: Your Voice at the IRS" title="Taxpayer Advocate Service: Your Voice at the IRS" loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> <p><a class="btn btn-primary" href="https://taxpayeradvocate.irs.gov/">TAS 사이트로 가기(영어)</a></p> </div> <div style="width: 65%; display: inline-block;"> <h2 class="block-title">자주 발생하는 문의사항</h2> <div class="col-md-6"> <ul> <li><a href="https://www.taxpayeradvocate.irs.gov/covid-19-home/coronavirus-covid-19-tax-relief/">코로나바이러스 (<span dir="ltr" lang="en">COVID</span>-19) 세금 업데이트(영어)</a></li> <li><a href="https://www.taxpayeradvocate.irs.gov/get-help/refunds/refund-offsets/">세금 환급 상쇄(영어)</a></li> <li><a href="https://taxpayeradvocate.irs.gov/get-help/i-can-t-pay-my-taxes?taxissue=333">세금을 납부할 수 없습니다 (영어)</a></li> <li><a href="https://taxpayeradvocate.irs.gov/get-help/where-is-my-refund?taxissue=1180">환급액을 받지 않았습니다 (영어)</a></li> <li><a href="https://taxpayeradvocate.irs.gov/get-help/letter-from-the-irs?taxissue=76"><span dir="ltr" lang="en">IRS</span>로부터 통지서를 받았습니다(영어)</a></li> </ul> </div> <div class="col-md-6"> <ul> <li><a href="https://taxpayeradvocate.irs.gov/taxpayer-rights">나의 권리에 관하여 알고 싶습니다 (영어)</a></li> <li><a href="https://taxpayeradvocate.irs.gov/get-help/free-file-options?taxissue=347">무료로 세금 신고서를 작성하고 싶습니다 (영어)</a></li> <li><a href="https://taxpayeradvocate.irs.gov/get-help/i-made-a-mistake-on-my-taxes?taxissue=335">세금 신고서에 실수가 있습니다 (영어)</a></li> <li><a href="https://taxpayeradvocate.irs.gov/get-help/claiming-the-eitc?taxissue=1317">근로 소득 세액 공제에 대한 문의가 있습니다 (영어)</a></li> </ul> <a href="https://taxpayeradvocate.irs.gov/get-help">문의사항 더 보기 (영어)</a></div> </div> <div> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-second-row-col-1"> <section data-block-plugin-id="block_content:fdf2ba8c-72b4-488f-858b-4e71e50101c9" class="block block-block-content block-block-contentfdf2ba8c-72b4-488f-858b-4e71e50101c9 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div style="padding: 10px 20px; border: 1px solid rgb(204, 204, 204); border-image: none; margin-bottom: 30px; min-height: 268px;"> <h2>뉴스</h2> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="317d5d09-fb54-4977-a1df-e653a54521f3" href="https://ko.taxpayeradvocate.irs.gov/" title="납세자 보호 서비스">TAS 웹사이트(영어)</a>에서 <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="fcb999f6-5654-47c5-a9f6-8b0c9b5ec6de" href="https://www.taxpayeradvocate.irs.gov/taxnews-information/" title="TAS Tax News & Information">세금 뉴스 및 정보 섹션(영어)</a>에 접속하여 납세자 보호 서비스 (TAS)의 최신 업데이트를 통해 소식을 지속적으로 전해들으십시오.</p> </div> </div> </section> </div> </div> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-second-row-col-2"> <section data-block-plugin-id="block_content:fbac26a5-2481-47d2-a854-537adfe65a86" class="block block-block-content block-block-contentfbac26a5-2481-47d2-a854-537adfe65a86 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-embed-display-settings="[]" data-entity-type="media" data-entity-uuid="e4d0e495-2adb-4d8e-8171-2a0e37daab52" data-langcode="ko" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/nta-blog-blue_0.png" width="445" height="167" alt="National Taxpayer Advocate NTA Blog" title="National Taxpayer Advocate NTA Blog" loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> <h2><span dir="ltr" lang="en">NTA </span>블로그</h2> <p>전국 납세자 보호관 (<span dir="ltr" lang="en">NTA</span>)의 <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="932062f8-7550-4b98-904e-dd07e0b63b6c" href="https://www.taxpayeradvocate.irs.gov/taxnews-information/blogs-nta/" title="TAS NTA Blogs">최신 블로그(영어)</a>를 읽어보십시오. <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="317d5d09-fb54-4977-a1df-e653a54521f3" href="https://ko.taxpayeradvocate.irs.gov/" title="납세자 보호 서비스"><span dir="ltr" lang="en">TAS </span>웹사이트(영어)</a>에서 <span dir="ltr" lang="en">NTA Blog</span>를 접속하여 최신 블로그를 찾을 수 있습니다.</p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-third-row-col-1"> <section data-block-plugin-id="block_content:70db0ab8-c5b2-4393-a2ec-c47352aa2bf6" class="block block-block-content block-block-content70db0ab8-c5b2-4393-a2ec-c47352aa2bf6 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div style="padding: 10px 20px; border: 1px solid rgb(204, 204, 204); border-image: none; margin-bottom: 30px; min-height: 205px;"> <h2>저희에 대한 정보</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8a7620d0-5b3f-467f-80bf-b21c5c871a54" href="/ko/advocate/the-taxpayer-advocate-service-is-your-voice-at-the-irs" title="The Taxpayer Advocate Service Is Your Voice at the IRS">저희 소개 </a></li> <li><a href="http://taxpayeradvocate.irs.gov/about/how-weve-helped">도움을 주는 방법 (영어)</a></li> <li><a href="http://taxpayeradvocate.irs.gov/about/our-leadership">우리의 리더십 (영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4310da99-b0b8-4d48-bfe7-037b21c756a2" href="/ko/advocate/systemic-advocacy-management-system-sams" title="Systemic Advocacy Management System (SAMS)">체계적 세무 문제 보고 (영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ff28ba1d-3d3e-4e28-8347-73fe352d2850" href="/advocate/history-of-the-office-of-the-taxpayer-advocate" title="History of the Office of the Taxpayer Advocate">전국 납세자 권익옹호관의 이력 (영어)</a></li> </ul> <p> </p> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-third-row-col-2"> <section data-block-plugin-id="block_content:e314c2a2-62ba-42b4-8a80-c8b52367f609" class="block block-block-content block-block-contente314c2a2-62ba-42b4-8a80-c8b52367f609 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div style="padding: 10px 20px; border: 1px solid rgb(204, 204, 204); border-image: none; margin-bottom: 30px; min-height: 227px;"> <h2>자료</h2> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="335865d5-8d11-4cf3-afc4-1fc2d2d4f17b" href="https://ko.taxpayeradvocate.irs.gov/contact-us/#FindlocalTAS" title="지역 TAS 사무소 찾기">담당 보호관에게 연락하는 방법</a></li> <li><a href="https://zh-tw.taxpayeradvocate.irs.gov/get-help/taxpayer-rights/">자신의 권리 알아보기</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7c37058e-0f4c-4a47-847f-cbab90b7a578" href="/ko/advocate/low-income-taxpayer-clinics" title="저소득 납세자 클리닉">저소득 납세자 클리닉</a></li> <li><a href="https://ko.taxpayeradvocate.irs.gov/taxnews-information/tax-pros/">세무 전문가용</a></li> </ul> <p> </p> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-third-row-col-3"> <section data-block-plugin-id="block_content:4cf6bc47-3148-49af-92ba-705becde0196" class="block block-block-content block-block-content4cf6bc47-3148-49af-92ba-705becde0196 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div style="padding: 10px 20px; border: 1px solid rgb(204, 204, 204); border-image: none; margin-bottom: 10px;"> <h2>보고서 및 정보</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="171a8560-ae11-48d9-879c-d4802453c067" href="/advocate/reports-to-congress" title="의회 보고서 및 연구 (영어)">의회 보고서 및 연구 (영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2289be80-887c-43cb-99a7-876216dede7d" href="/advocate/national-taxpayer-advocate-congressional-testimony" title="의회 증언 (영어)">의회 증언 (영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="65ca2c2d-8d92-452d-b9a5-c6bd2245c782" href="/advocate/taxpayer-advocate-service-e-foia" title="E-FOIA (정보의 자유) (영어)">E-FOIA (정보의 자유) (영어)</a></li> </ul> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-fourth-row-col-1"> <section data-block-plugin-id="block_content:35193a90-18ca-4810-ab7b-7ae0204a319e" class="block block-block-content block-block-content35193a90-18ca-4810-ab7b-7ae0204a319e clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div style="padding: 10px 20px; margin-bottom: 0px; min-height: 268px;"> <h2>소셜 미디어</h2> <div style="padding-right: 3%; float: left;"><a aria-label="Facebook" href="https://www.facebook.com/YourVoiceAtIRS"> <div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-type="media" data-entity-uuid="bdddb6af-262d-4750-909a-a8e8fed87548" data-langcode="ko" data-entity-embed-display-settings="[]" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/facebook.png" width="32" height="32" alt="TAS Facebook Icon " title="TAS Facebook Icon " loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> </a></div> <div style="padding-right: 3%; float: left;"><a aria-label="Twitter" href="https://twitter.com/YourVoiceatIRS"> <div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-type="media" data-entity-uuid="67e184e5-677b-4c23-a816-d6fd3fc6b7b4" data-langcode="ko" data-entity-embed-display-settings="[]" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/twitter.png" width="32" height="32" alt="TAS Twitter Icon" title="TAS Twitter Icon" loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> </a></div> <div style="padding-right: 3%; float: left;"><a aria-label="YouTube" href="https://www.youtube.com/user/TASNTA"> <div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-type="media" data-entity-uuid="38c62b96-6074-4577-bc61-1ab3634df224" data-langcode="ko" data-entity-embed-display-settings="[]" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/youtube.png" width="32" height="32" alt="TAS YouTube Icon" title="TAS YouTube Icon" loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> </a></div> <div style="padding-right: 3%; float: left;"><a aria-label="Medium" href="https://medium.com/@YourVoiceAtIRS"> <div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-type="media" data-entity-uuid="0633bd0b-f5ae-478b-82ef-564789412b8f" data-langcode="ko" data-entity-embed-display-settings="[]" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/medium.png" width="32" height="32" alt="TAS Medium Icon " title="TAS Medium Icon " loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> </a></div> <div style="padding-right: 3%; float: left;"><a aria-label="LinkedIn" href="https://www.linkedin.com/company/taxpayer-advocate-service"> <div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-type="media" data-entity-uuid="2d268d1b-a77f-4e79-b05b-f93facdcb94a" data-langcode="ko" data-entity-embed-display-settings="[]" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/linkedin.png" width="32" height="32" alt="TAS LinkedIn Icon " title="TAS LinkedIn Icon " loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> </a></div> </div> </div> </section> </div> </div> </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: 05-Nov-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/taxpayer-advocate" data-a2a-title="납세자 보호 서비스"><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" class="social-icon" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><!--!Font Awesome Free 6.5.2 by @fontawesome - https://fontawesome.com License - https://fontawesome.com/license/free Copyright 2024 Fonticons, Inc.--><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg><span>Twitter</a></li><li><a class="pup-social-title a2a_button_linkedin"><i class="fa fa-linkedin-square social-icon" aria-hidden="true"></i><span>Linkedin</span></a></li><li role="separator" class="divider"></li></ul></li><li><button class="pup-print" type="button" onclick="javascript:print(); ga('send', 'event', 'Print Button', 'Print', 'Print Page');">Print</button></li></ul></div></span> </section> </div> </div> </div> </div> <footer class="pup-footer" role="contentinfo" aria-label="footer"> <div class="footer-nav-wrapper container"> <div class="row menu"> <div class="region region-footer-first"> <nav role="navigation" aria-labelledby="block-footernavigation-2-menu" id="block-footernavigation-2" data-block-plugin-id="system_menu_block:pup-footer-navigation"> <h2 class="visually-hidden" id="block-footernavigation-2-menu">Footer Navigation</h2> <ul block="footernavigation_2" class="menu menu--pup-footer-navigation nav"> <li class="expanded dropdown first"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">기관 소개 <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ko/about-irs" data-drupal-link-system-path="node/18841">IRS 소개</a> </li> <li> <a href="https://jobs.irs.gov/">채용정보</a> </li> <li> <a href="/ko/statistics/soi-tax-stats-irs-operations-and-budget" data-drupal-link-system-path="node/506">운영 및 예산</a> </li> <li> <a href="/ko/statistics" data-drupal-link-system-path="node/19746">세금 통계</a> </li> <li> <a href="/ko/help/let-us-help-you" data-drupal-link-system-path="node/16916">도움말</a> </li> <li class="last"> <a href="/ko/help/contact-your-local-irs-office" data-drupal-link-system-path="node/16903">현지 사무실 찾기</a> </li> </ul> </li> <li class="expanded dropdown active active-trail"> <span class="footer-column-header navbar-text dropdown-toggle active-trail" data-toggle="dropdown">납세자 권리 알아보기 <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ko/taxpayer-bill-of-rights" data-drupal-link-system-path="node/19686">납세자 권리헌장</a> </li> <li class="active active-trail"> <a href="/ko/taxpayer-advocate" class="active-trail is-active" data-drupal-link-system-path="node/18846" aria-current="page">납세자 보호 서비스</a> </li> <li> <a href="/ko/appeals" data-drupal-link-system-path="node/19036">독립 재심리국</a> </li> <li> <a href="/ko/about-irs/protecting-taxpayer-civil-rights" data-drupal-link-system-path="node/15736">민권</a> </li> <li> <a href="/privacy-disclosure/irs-freedom-of-information">FOIA</a> </li> <li> <a href="https://home.treasury.gov/footer/no-fear-act">No FEAR 법 데이터</a> </li> <li class="last"> <a href="/ko/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs" data-drupal-link-system-path="node/101086">납세자 의존에 대한 지침</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">문제 해결 <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ko/individuals/understanding-your-irs-notice-or-letter" data-drupal-link-system-path="node/16683">국세청 고지 및 서신</a> </li> <li> <a href="/ko/identity-theft-central" data-drupal-link-system-path="node/19616">신원 도용</a> </li> <li> <a href="/ko/help/tax-scams" data-drupal-link-system-path="node/138436">세금 사기 수법</a> </li> <li> <a href="/ko/compliance/criminal-investigation/tax-fraud-alerts" data-drupal-link-system-path="node/15416">세금 사기</a> </li> <li> <a href="/ko/compliance/criminal-investigation" data-drupal-link-system-path="node/19091">범죄 수사</a> </li> <li class="last"> <a href="/ko/compliance/whistleblower-office" data-drupal-link-system-path="node/7935">내부 고발자 부서</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">언어 <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.irs.gov/es" lang="es" xml:lang="es">Español</a> </li> <li> <a href="https://www.irs.gov/zh-hans" lang="zh-hans" xml:lang="zh-hans">中文 (简体)</a> </li> <li> <a href="https://www.irs.gov/zh-hant" lang="zh-hant" xml:lang="zh-hant">中文 (繁體)</a> </li> <li> <a href="https://www.irs.gov/ko" lang="ko" xml:lang="ko">한국어</a> </li> <li> <a href="https://www.irs.gov/ru" lang="ru" xml:lang="ru">Pусский</a> </li> <li> <a href="https://www.irs.gov/vi" lang="vi" xml:lang="vi">Tiếng Việt</a> </li> <li> <a href="https://www.irs.gov/ht" lang="ht" xml:lang="ht">Kreyòl ayisyen</a> </li> <li> <a href="https://www.irs.gov" lang="en" xml:lang="en">English</a> </li> <li class="last"> <a href="/ko/help/languages" data-drupal-link-system-path="node/80696">언어 선택</a> </li> </ul> </li> <li class="expanded dropdown last"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">관련 웹사이트 <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.treasury.gov/">미국 재무부</a> </li> <li> <a href="https://www.treasury.gov/tigta/">재무부 조세행정 총괄감사국</a> </li> <li> <a href="https://www.usa.gov/">USA.gov</a> </li> <li> <a href="https://www.usaspending.gov">USAspending.gov</a> </li> <li class="last"> <a href="https://vote.gov/">Vote.gov</a> </li> </ul> </li> </ul> </nav> </div> </div> </div> <div class="container"> <div class="row pup-footer-social-media-links"> <div class="region region-social-media-footer pull-right"> <section id="block-socialmediaforfooter" data-block-plugin-id="block_content:40b0cf2e-cb49-4f62-888d-000cf00eb582" class="block block-block-content block-block-content40b0cf2e-cb49-4f62-888d-000cf00eb582 clearfix"> <div class="row"> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.facebook.com/IRS" aria-label="IRS Facebook "> <i aria-hidden="true" class="fa fa-facebook-square"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.twitter.com/IRSnews" aria-label="IRS Twitter"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><!--!Font Awesome Free 6.6.0 by @fontawesome - https://fontawesome.com License - https://fontawesome.com/license/free Copyright 2024 Fonticons, Inc.--><path d="M64 32C28.7 32 0 60.7 0 96V416c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V96c0-35.3-28.7-64-64-64H64zm297.1 84L257.3 234.6 379.4 396H283.8L209 298.1 123.3 396H75.8l111-126.9L69.7 116h98l67.7 89.5L313.6 116h47.5zM323.3 367.6L153.4 142.9H125.1L296.9 367.6h26.3z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.instagram.com/irsnews" aria-label="Instagram"> <i aria-hidden="true" class="fa fa-instagram"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.linkedin.com/company/irs" aria-label="IRS LinkedIn"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><!--!Font Awesome Free 6.6.0 by @fontawesome - https://fontawesome.com License - https://fontawesome.com/license/free Copyright 2024 Fonticons, Inc.--><path d="M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.youtube.com/user/irsvideos" aria-label="IRS Youtube"> <i aria-hidden="true" class="fa fa-youtube-play"></i> </a> </div> </div> </div> </section> </div> </div> </div> <div class="pup-footer-bottom"> <div class="container"> <div class="pup-footer-logo"> <a href="/ko"><img class="pup-footer-logo-img" src="/themes/custom/pup_base/IRS-Logo.svg" alt="집"></a> </div> <div class="subfooter-menu"> <div class="region region-subfooter"> <nav role="navigation" aria-labelledby="block-subfooter-menu" id="block-subfooter" data-block-plugin-id="system_menu_block:subfooter"> <h2 class="visually-hidden" id="block-subfooter-menu">Subfooter</h2> <ul block="subfooter" class="menu menu--subfooter nav"> <li class="first"> <a href="/ko/privacy-disclosure/irs-privacy-policy" data-drupal-link-system-path="node/15856">개인정보 처리방침</a> </li> <li class="last"> <a href="/ko/accessibility" data-drupal-link-system-path="node/82611">접근성</a> </li> </ul> </nav> </div> </div> </div> </div> </footer> <script src='/static_assets/js/libs/jquery.min.js' type='text/javascript'></script> <!--412017--> </div> <script>window.dataLayer = window.dataLayer || []; window.dataLayer.push({"entityLanguage":"ko","entityCountry":"US","siteName":"Internal Revenue Service","entityLangcode":"ko","entityVid":"5542366","entityCreated":"1503941703","entityStatus":"1","entityType":"node","entityBundle":"landing_page","entityId":"18846","entityTitle":"납세자 보호 서비스","primaryCategory":"taxpayer-advocate","field_pup_ot_guid":[],"field_pup_ot_url":[],"entityTaxonomy":{"pup_channels":{"2051":"Advocate"},"pup_navigation":{"18621":"Taxpayer Advocate Service"},"pup_organization":{"14396":"TA:CL"},"pup_topic":{"12331":"Default Topic No Value"}},"userUid":0});</script> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"ko\/","currentPath":"node\/18846","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"ko"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_environment":false},"tagIds":["GTM-KV978ZL"]},"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJx1klFywyAMRC8E5kiMDApWixGDRFLfvjiJm6RpfzzoaWcR1kII3CJx8SuWLg5ea3-hmFANxKgMZXPHYTo1LmpmZhVtUF3lymdsT0SZs1I1YWHB4mLrFfJ0q-7QZ5rd7TgFERNBIcOGzc24wJm4DcaXkhni0JZPn2HGPPoHtTu1d2p1wRUNFiXdPK4zRheg6niOwS_dpccY99Ik5pTRKySXxud3PcEHfL3C1VRokMYLFzncHmTqpfY5kywYTe3VzyDoUuYZshVStCcE7Q3l2g2fGEm5-Zp7oiLuL3hV3iy8YDtTwJvwF7vqqI0lFsibUhAroVHVR-cY5B_8Nt9zU7fxx9IPXkHDYhektOgDYgK7J-eJlP7uufYRDdv4MlZX4rC1FdJTv3Cx14TZ2qg8_AWhjVtf_ITWOrazD7-O2L2Wfg9lozi0sslAbl_IN9rPKhY","theme":"pup_irs","theme_token":null},"ajaxTrustedUrl":{"\/ko\/site-index-search":true},"dataLayer":{"defaultLang":"en","languages":{"en":{"id":"en","name":"English","direction":"ltr","weight":-10},"es":{"id":"es","name":"Spanish","direction":"ltr","weight":-9},"zh-hans":{"id":"zh-hans","name":"Chinese, Simplified","direction":"ltr","weight":-8},"zh-hant":{"id":"zh-hant","name":"Chinese, Traditional","direction":"ltr","weight":-7},"ko":{"id":"ko","name":"Korean","direction":"ltr","weight":-6},"ru":{"id":"ru","name":"Russian","direction":"ltr","weight":-5},"vi":{"id":"vi","name":"Vietnamese","direction":"ltr","weight":-4},"ht":{"id":"ht","name":"Haitian Creole","direction":"ltr","weight":-3}}},"data":{"extlink":{"extTarget":false,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":true,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":".paragraph--type--social-media-footer, .btn-primary, .btn-secondary","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","mailtoClass":"mailto","mailtoLabel":"(link sends email)","extUseFontAwesome":true,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link fa-external-link-alt","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":[]}},"bootstrap":{"forms_has_error_value_toggle":1,"modal_animation":1,"modal_backdrop":"true","modal_focus_input":1,"modal_keyboard":1,"modal_select_text":1,"modal_show":1,"modal_size":"","popover_enabled":1,"popover_animation":1,"popover_auto_close":1,"popover_container":"body","popover_content":"","popover_delay":"0","popover_html":0,"popover_placement":"right","popover_selector":"","popover_title":"","popover_trigger":"click","tooltip_enabled":1,"tooltip_animation":1,"tooltip_container":"body","tooltip_delay":"0","tooltip_html":0,"tooltip_placement":"auto left","tooltip_selector":"","tooltip_trigger":"hover"},"accordion_menus":{"accordion_closed":{"main_mobile":"main_mobile"}},"chosen":{"selector":"select:not(:hidden,[id*=\u0027edit-state\u0027])","minimum_single":25,"minimum_multiple":20,"minimum_width":200,"use_relative_width":false,"options":{"disable_search":false,"disable_search_threshold":0,"allow_single_deselect":false,"search_contains":true,"placeholder_text_multiple":"Choose some option","placeholder_text_single":"Choose an option","no_results_text":"No results match","max_shown_results":null,"inherit_select_classes":true}},"ajax":[],"user":{"uid":0,"permissionsHash":"c47ed1a8154891ba31e7f33c82f4f59896668fef288d3b9527b294c92462ad99"}}</script> <script src="/pub/js/js_AH8bXL4n-65v50jeYnbr5MudyvisOosAtW1VyTkxJUU.js?scope=footer&delta=0&language=ko&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> <script src="https://static.addtoany.com/menu/page.js" async></script> <script src="/pub/js/js_H87Kc9Tro9m5q5urkV6gpZMKvtee2sEmHv6itSg4kjI.js?scope=footer&delta=2&language=ko&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> <script src="/modules/contrib/google_tag/js/gtm.js?snd8s5"></script> <script src="/modules/contrib/google_tag/js/gtag.js?snd8s5"></script> <script src="/pub/js/js_RWlequlfg5m2uyYvRqpUJ34rrBMcm05ZDDQwr-f5GB0.js?scope=footer&delta=5&language=ko&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> </body> </html>