과징금 | Internal Revenue Service

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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 active"> <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 class="active"><a href="/ko/payments/penalties" id="accessible-megamenu-nabbu-submenu-9" data-drupal-link-system-path="node/91826" class="is-active" aria-current="page">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" 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 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-article-page__banner"> <div class="container"> <div class="row"> <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/payments" lang=ko xml:lang=ko >지불</a></li><li class="active"> 과징금 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">과징금</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/91826" class="en"><a href="/payments/penalties" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/91826">English</a></li><li hreflang="es" data-drupal-link-system-path="node/91826" class="es"><a href="/es/payments/penalties" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/91826">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/91826" class="zh-hans"><a href="/zh-hans/payments/penalties" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/91826">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/91826" class="zh-hant"><a href="/zh-hant/payments/penalties" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/91826">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/91826" class="ko is-active" aria-current="page"><a href="/ko/payments/penalties" class="language-link is-active" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/91826" aria-current="page">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/91826" class="ru"><a href="/ru/payments/penalties" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/91826">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/91826" class="vi"><a href="/vi/payments/penalties" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/91826">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/91826" class="ht"><a href="/ht/payments/penalties" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/91826">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <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 지불</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/payments/direct-pay-with-bank-account" title="은행 계좌" id="term-18851" rel="child" lang="ko" xml:lang="ko" hreflang="ko">은행 계좌</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/payments/pay-your-taxes-by-debit-or-credit-card" title="직불 또는 신용카드" id="term-18861" rel="child" lang="ko" xml:lang="ko" hreflang="ko">직불 또는 신용카드</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/payments/online-account-for-individuals" title="귀하의 온라인 계정" id="term-18856" rel="child" lang="ko" xml:lang="ko" hreflang="ko">귀하의 온라인 계정</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system" title="사업세 납부 (EFTPS)" id="term-18866" rel="child" lang="ko" xml:lang="ko" hreflang="ko">사업세 납부 (EFTPS)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/payments/online-payment-agreement-application" title="지불 계획" id="term-18881" rel="child" lang="ko" xml:lang="ko" hreflang="ko">지불 계획</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/payments/get-help-with-tax-debt" title="세금 채무 도움말" id="term-29531" rel="child" lang="ko" xml:lang="ko" hreflang="ko">세금 채무 도움말</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/ko/payments/penalties" title="과태료" id="term-18886" rel="parent" lang="ko" xml:lang="ko" hreflang="ko">과태료</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/payments/interest" title="이자" id="term-29296" rel="child" lang="ko" xml:lang="ko" hreflang="ko">이자</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/payments/tax-withholding" title="세금 원천징수" id="term-25571" rel="child" lang="ko" xml:lang="ko" hreflang="ko">세금 원천징수</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/individuals/international-taxpayers/foreign-electronic-payments-tax-type-codes" title="해외 전자 납부" id="term-18871" rel="child" lang="ko" xml:lang="ko" hreflang="ko">해외 전자 납부</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/payments/electronic-payment-of-user-fees" title="사용자 수수료 (영어)" id="term-18876" rel="child" lang="ko" xml:lang="ko" hreflang="ko">사용자 수수료 (영어)</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/ko/payments/penalties" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>납세 의무를 이행하지 않은 납세자는 과징금을 납부해야 할 수도 있습니다.</p> <p><span dir="ltr" lang="en">IRS</span>는 다음 의무를 이행하지 않은 경우를 포함해 다양한 이유로 과징금을 부과합니다:</p> <ul> <li>세금 신고서 기한 내 제출</li> <li>미납세금 올바른 방법으로 즉시 납부</li> <li>정확한 신고서 작성 및 제출</li> <li>정확한 정보 신고서 적시 제출</li> </ul> <p>과징금을 완납하지 않을 경우 과징금에 대한 이자가 부과될 수 있습니다. <span dir="ltr" lang="en">IRS</span>는 미납 세액을 전액 납부할 때까지 매달 과징금을 부과합니다.</p> <p>다양한 유형의 과징금, 과징금이 부과된 경우 취해야 할 조치 및 과징금을 피하는 방법 등을 이해하고 있어야 합니다.</p> <h2>과징금 부과 여부 확인 방법</h2> <p><span dir="ltr" lang="en">IRS</span>는 과징금 부과 시 부과된 과징금, 과징금 부과 이유 및 취해야 할 조치에 대해 안내하는 서신 또는 통지서를 발송합니다.</p> <p>통지서나 서신의 정보가 정확한지 확인하십시오. 문제를 해결할 수 있는 경우 과징금이 적용되지 않을 수 있습니다.</p> <p>자세한 내용은 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c00a80ab-6342-4661-9bd0-f386449f7a16" href="/ko/individuals/understanding-your-irs-notice-or-letter" title="IRS 통지서 또는 서신 이해하기">통지서 또는 서신 이해하기</a>를 참고하십시오.</p> <h2>과징금 유형</h2> <p><span dir="ltr" lang="en">IRS</span>이 통지서 또는 서신을 보내는 과징금 유형은 다음과 같습니다:</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="00b36dff-5363-45f2-9574-44cd938ecf23" href="/ko/payments/information-return-penalties" title="정보 신고서 과징금">정보 신고서 과징금</a>: 기한 내에 필수 정보 신고서 혹은 수취인 명세서를 정확히 신고하거나 제공하지 않은 납세자에게 적용</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b9fb0c94-449f-4cfa-9f76-dd0c12c43f8e" href="/ko/payments/failure-to-file-penalty" title="미신고 과징금">미신고 과징금</a>: 기한 내에 소득 신고서를 제출하지 않은 경우에 적용</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="10af6d5a-d77b-4664-a3db-d2436dc8c202" href="/ko/payments/failure-to-pay-penalty" title="세금 미납 과태료">미납 과징금</a>: 기한 내에 납부해야 할 세금을 납부하지 않은 경우에 적용</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="343db859-1085-46df-bed9-290f99f4d5f0" href="/ko/payments/accuracy-related-penalty" title="정확성 관련 과징금">정확성 관련 과징금</a>: 모든 소득을 신고하지 않았거나 자격이 없는 소득공제 또는 세액공제를 청구한 경우에 적용</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3cdae2cf-f131-4af4-ac2e-33261533ad4e" href="/ko/payments/erroneous-claim-for-refund-or-credit" title="잘못된 환급 또는 세액공제 청구">잘못된 환급 또는 세액공제 청구 과징금</a>: 타당한 사유가 없음에도 불구하고 과도한 금액의 소득세 환급 또는 세액공제를 청구한 경우에 적용</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a76abe5b-9fd6-446a-9b5d-6c291e1c4f74" href="/ko/payments/failure-to-deposit-penalty" title="예치 불이행 과징금">예치 불이행 과징금</a>: 고용세를 정확하게 적시에 납부하지 않은 경우에 적용</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fe0c428f-f225-4c40-8303-3b2a059f8ee4" href="/ko/payments/tax-preparer-penalties" title="세무 대리인 과징금">세무 대리인 과징금</a>: 위법행위에 연루된 세무 대리인에게 적용</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5965076e-6e35-4dee-8e45-46661305d51e" href="/ko/payments/dishonored-check-or-other-form-of-payment-penalty" title="부도 수표 또는 기타 납부 형태 과징금 ">부도 수표 또는 기타 납부 형태 과징금</a>: 은행이 납세자의 수표 혹은 기타 납부 방식 거부 시 적용</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="13cef70e-6271-4176-bc48-4d4e48b902d5" href="/ko/payments/underpayment-of-estimated-tax-by-corporations-penalty" title="법인 추정세 과소납부 과징금">법인 추정세 과소 납부 과징금</a>: 법인이 추정세를 정확하게 또는 기한 내에 납부하지 않은 경우에 적용</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7a7e32c7-9c7a-4123-9d88-bdc3efec33c5" href="/ko/payments/underpayment-of-estimated-tax-by-individuals-penalty" title="개인 추정세 과소 납부 과징금">개인 추정세 과소 납부 과징금</a>: 개인이 추정세를 정확하게 또는 기한 내에 납부하지 않은 경우에 적용</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="625c1b86-6fd5-4b68-bff0-681148eb5096" href="/ko/payments/international-information-reporting-penalties" title="국제 정보 신고 과태료">해외 정보 신고 과징금</a>: 해외 출처 재정 활동을 적시에 정확하게 신고하지 않은 특정 납세자에게 적용</li> </ul> <h2>과징금에 대한 이자</h2> <p>당국은 과징금에 이자를 부과합니다.</p> <p>이자가 부과되기 시작하는 날짜는 과징금의 유형에 따라 다릅니다. 잔액을 완납할 때까지 이자로 인해 납부해야 할 금액이 증가합니다. 과징금에 부과되는 이자에 대한 자세한 내용은 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5a068062-c4d8-4ddc-9ec3-fe44e4dd1667" href="/ko/payments/interest" title="이자">이자</a>를 참고하십시오.</p> <h2>과징금 납부하기</h2> <p>향후 과징금과 이자가 축적되지 않도록 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/ko/payments" title="납부하기"><span dir="ltr" lang="en">IRS</span>에 과징금을 납부하거나 세금을 전액 납부</a>하도록 합니다.</p> <h2>과징금 면제 또는 감면</h2> <p>이전에 성실하게 세금을 납부했으며 조세 의무를 다할 수 없는 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="34fb6f12-b197-4071-b0ec-0f5dde6f7a59" href="/ko/payments/penalty-relief-for-reasonable-cause" title="합당한 사유로 인한 과태료 감면">합당한 사유</a>가 있는 경우 일부 과징금이 면제되거나 감면될 수 있습니다. 과징금이 면제 또는 감면되지 않는 한 법적으로 이자는 면제 또는 감면될 수 없습니다.</p> <p>자세한 내용은 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="34fb6f12-b197-4071-b0ec-0f5dde6f7a59" href="/ko/payments/penalty-relief-for-reasonable-cause" title="합당한 사유로 인한 과태료 감면">과징금 감면</a>을 참고하십시오.</p> <h2>과징금 이의 제기</h2> <p>납부해야 하는 금액에 동의하지 않는 경우 과징금에 대한 이의를 제기할 수 있습니다.</p> <p>통지서 혹은 서신의 오른쪽 상단에 표기된 무료 번호로 전화하거나 과징금 부과를 재고해야 하는 이유를 설명하는 서신에 서명한 후 증빙 문서와 함께 통지서에 기재된 주소로 제출하십시오.</p> <p>전화 또는 서신 제출 시 다음 정보가 있어야 합니다:</p> <ul> <li><span dir="ltr" lang="en">IRS</span>가 보낸 통지서 및 서신</li> <li>재검토 요청 대상 과징금 (예: 2021년 세금 신고 지연 과징금)</li> <li>각 과징금에 대해 <span dir="ltr" lang="en">IRS</span>가 해당 과징금을 면제해야 한다고 생각하는 이유</li> </ul> <p><span dir="ltr" lang="en">IRS</span>가 보낸 통지서 혹은 서신에 이의제기에 대한 지침이나 기한이 있는 경우 주의 깊게 검토하도록 합니다. 과징금에 대한 이의를 제기하려면 반드시 관련 지침을 따라야 합니다.</p> <p>통지서이나 서신를 받지 못한 경우 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f2ce1661-ca57-4ae9-acb9-284abe27b0c1" href="/ko/help/let-us-help-you" title="저희가 도와드리겠습니다">전화 문의</a>를 통해 지원을 받을 수 있습니다.</p> <h2>과징금 피하기</h2> <p>정확한 세금 신고서를 제출하고 기한 내에 세금을 납부하며 모든 정보 신고서를 적시에 제출하면 과징금을 피할 수 있습니다.</p> <h3>신고 기한 연장 신청</h3> <p>세금 신고서를 준비하는 데 추가 시간이 필요한 경우 <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 신고서 제출 기한 연장</a>을 신청할 수 있습니다. 그렇다고 해서 세금 납부 기한이 연장되는 것은 아닙니다. 납부 계획은 납세자가 시간을 두고 분할 납부하는데 도움이 될 수 있습니다.</p> <h3>납부 계획 신청</h3> <p>세금 혹은 과징금을 기한 내에 전액 납부할 수 없는 경우 현재 납부할 수 있는 금액을 납부하고 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c688bb67-5159-41b3-9126-14f088e5c7b1" href="/ko/payments/online-payment-agreement-application" title="온라인으로 납부 계획 신청하기">납부 계획을 신청</a>할 수 있습니다. 납부 계획 설정 시 향후 과징금을 줄일 수 있습니다.</p> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">관련 주제 </h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href='/ko/newsroom/tax-updates-and-news-from-the-irs'>특별 신고 기간 알림</a> </div> <div class="field-block-content-list__item"> <a href='/help/processing-status-for-tax-forms'>IRS 운영 현황(영어)</a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-tax-on-early-distributions'>10% 퇴직 연금 조기 분배금에 대한 10% 세금(영어)</a> </div> <div class="field-block-content-list__item"> <a href='/forms-instructions'>양식, 지침 및 간행물(영어)</a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/pub/irs-pdf/p1ko.pdf'>간행물 1, 납세자로서의 권리</a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/pub/irs-pdf/p3498.pdf'>간행물 3498, 세무 조사 절차(영어)</a> </div> </div> </div> </div> </div> <div class="field--item col-sm-6 col-md-12"> <div class="pup-callout"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <h4 class="pup-callout__title">도움이 필요하십니까?</h4> <div class="pup-callout__body"><ul> <li>귀하를 대신해 <span dir="ltr" lang="en">IRS</span>와 연락하도록 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="95a30957-f43b-41b3-aab5-eb93d42af1f2" href="/forms-pubs/about-form-2848" title="About Form 2848, Power of Attorney and Declaration of Representative">타인에게 권한을 부여할 수 있습니다(영어)</a>.</li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="750a3451-4c44-4004-b92c-6a38c60c74eb" href="https://taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/" title="Low Income Taxpayer Clinics (LITC)">저소득 납세자 클리닉(영어)</a>으로부터 도움을 받을 수 있는지 알아보십시오.</li> <li>온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 <span dir="ltr" lang="en">IRS </span>번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f2ce1661-ca57-4ae9-acb9-284abe27b0c1" href="/ko/help/let-us-help-you" title="저희가 도와드리겠습니다">전화 상담</a>을 이용하십시오.</li> <li>스스로 과징금 문제를 해결할 수 없는 경우 <span dir="ltr" lang="en">IRS</span>내 독립기관인 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="35d8214c-4d89-4d20-93ce-9aa01b481899" href="/ko/taxpayer-advocate" title="납세자 보호 서비스">납세자 보호 서비스</a>에 문의하십시오.</li> </ul> </div> </div> </div> </div> </div> <div class="clearfix hidden-xs hidden-md visible-sm"></div> </div> </div> </article> </div> </div> </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: 27-Nov-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section 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