Oct 8 2014 hanin all

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ํ•œ์ธ์‚ฌํšŒ์™€ ํ•จ๊ป˜ํ•˜๋Š” ๋‰ด์ž‰๊ธ€๋žœ๋“œ๋ณด์Šคํ„ด ํ•œ์ธ์‹ ๋ฌธ

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13 Campbell St. Woburn, MA 01801 ๊ด‘๊ณ ๋ฌธ์˜ TEL: 617.750.0207 / haninhoebo@gmail.com Vol.15 / No. 38

October. 8. 2014

ๅŒ— ์‹ค์„ธ๋“ค์˜ ๊นœ์ง ๋ฐฉ๋ฌธ, ์ฐจ๋ถ„ํ•˜๊ฒŒ ๋‚จ๋ถ๋Œ€ํ™” ์ด๋Œ์–ด์•ผ ๋ฏธ์ฃผ ํ•œ์ธ๋“ค ๊ด€๊ณ„ ๊ฐœ์„ ์— ๊ธฐ๋Œ€๊ฐ ๋ณด์—ฌ, ๋ถ์˜ ์ง„์˜์™€ ์˜๋„ ํŒŒ์•…ํ•˜๋Š” ์ผ๋„ ๊ธ‰์„ ๋ฌด

2014 ์ธ์ฒœ์•„์‹œ์•ˆ๊ฒŒ์ž„ ํ๋ง‰์‹ ์ฐธ์„์ฐจ ๋ฐฉ๋‚จํ•œ ๋ถํ•œ ๊ถŒ๋ ฅ ํ•ต์‹ฌ ์ธ์‚ฌ๋“ค์ด 4์ผ ์ธ์ฒœ์•„์‹œ์•„๋“œ ์ฃผ๊ฒฝ๊ธฐ์žฅ์—์„œ ์—ด๋ฆฐ ํํšŒ์‹์— ๋ถํ•œ ์„ ์ˆ˜๋‹จ์ด ์ž…์žฅํ•˜์ž ์ผ์–ด์„œ์„œ ์†์„ ํ”๋“ค๊ณ  ์žˆ๋‹ค. ํ™ฉ๋ณ‘์„œ ๋ถํ•œ๊ตฐ ์ด์ •์น˜๊ตญ์žฅ, ์ตœ๋ฃกํ•ด ๋…ธ๋™๋‹น ๋น„ ์„œ, ๊น€์–‘๊ฑด ๋‹น ํ†ต์ผ์ „์„ ๋ถ€์žฅ ๊ฒธ ๋Œ€๋‚จ๋‹ด๋‹น ๋น„์„œ(์™ผ์ชฝ๋ถ€ํ„ฐ). (์‚ฌ์ง„ ์—ฐํ•ฉ๋‰ด์Šค)

์ธ์ฒœ์•„์‹œ์•ˆ๊ฒŒ์ž„ ํ๋ง‰์‹์— ๋ถํ•œ ์ตœ๊ณ ์œ„๊ธ‰ ์ธ์‚ฌ๋“ค์ด ์ „๊ฒฉ ์ฐธ์„ํ•˜๋ฉด์„œ ํ–ฅํ›„ ๋‚จ๋ถ ๊ด€๊ณ„ ๊ฐœ ์„ ์— ๋Œ€ํ•œ ๊ฐ€๋Šฅ์„ฑ์ด ์ ์ณ์ง€๊ณ  ์žˆ๋Š” ๊ฐ€์šด๋ฐ, ์ด๊ณณ ๋ฏธ์ฃผ ํ•œ์ธ ๋“ค ์—ญ์‹œ ๋‚จ๋ถ ํ™”ํ•ด๋ฌด๋“œ ์กฐ์„ฑ์— ๋Œ€ํ•œ ๊ธฐ๋Œ€๊ฐ์„ ์กฐ์‹ฌ์Šค๋ ˆ ๋‚˜ํƒ€ ๋‚ด๊ณ  ์žˆ๋‹ค. ํŠนํžˆ, ๋ถํ•œ์— ๊ฐ€์กฑ ๋“ฑ ์นœ์ง€๋ฅผ ๋‘๊ณ  ์˜จ ์ด์‚ฐ๊ฐ€์กฑ์ด ๋‚˜ ๊ฐœ์„ฑ๊ณต๋‹จ ์ง„์ถœ์„ ํƒ€์ง„ํ•ด ์˜จ

๊ธฐ์—…์ธ๋“ค์€ ๋ถ์ธก ์ธ์‚ฌ๋“ค์˜ ํƒœ ๋„๋‚˜ ๋Œ€ํ™” ๋‚ด์šฉ์ด ๊ทธ ์–ด๋Š ๋•Œ ๋ณด๋‹ค ํ˜‘์กฐ์ ์ด๋ผ๋Š” ๋ฐ ๊ณ ๋ฌด๋œ ๋ชจ์Šต์ด๋‹ค. ๋‰ด์ž‰๊ธ€๋žœ๋“œ ๋ณด์Šคํ„ดํ•œ์ธํšŒ ํ•œ์„ ์šฐ ํšŒ์žฅ์€ โ€œ์ด๋ฒˆ ๋ถ์ธก ๊ณ  ์œ„๊ธ‰ ์ธ์‚ฌ์˜ ๊นœ์ง ๋ฐฉ๋ฌธ์œผ๋กœ ๊ฒฝ ์ƒ‰๋˜์—ˆ๋˜ ๋‚จ๋ถ๊ด€๊ณ„๊ฐ€ ํ™”ํ•ด๋ฌด ๋“œ๋กœ ์ „ํ™˜๋˜๊ธธ ํฌ๋งํ•œ๋‹คโ€๊ณ  ๋งํ•˜๋ฉฐ โ€œ์ง„์ •ํ•œ ๋‚จ๋ถํ™”ํ•ฉ์„

์œ„ํ•ด์„œ๋Š” ์—ฐํ‰๋„, ์ฒœ์•ˆํ•จ, ๊ธˆ ๊ฐ•์‚ฐ ํ”ผ๊ฒฉ ์‚ฌ๊ฑด ๋“ฑ ๋ถˆ๋ฏธ์Šค๋Ÿฌ์šด ์‚ฌ๊ฑด์— ๋Œ€ํ•ด ๋ถ์˜ ์ง„์ •์„ฑ ์žˆ๋Š” ์‚ฌ๊ณผ์™€ ์žฌ๋ฐœ ๋ฐฉ์ง€์— ๋Œ€ํ•œ ํ™•์•ฝ ์ด ์ „์ œ๋˜์–ด์•ผ ํ•˜๋ฉฐ ์šฐ๋ฆฌ๋„ ๋Œ€ ์Šน์  ์ฐจ์›์—์„œ ํ†ตํฐ ์–‘๋ณด๋ฅผ ํ†ต ํ•ด ๋‚จ๊ณผ ๋ถ์ด ์ƒ์ƒํ•  ์ˆ˜ ์žˆ๋Š” ๊ธธ์„ ๋ชจ์ƒ‰ํ•ด์•ผ ํ•  ๋•Œโ€๋ผ๊ณ  ์ „ ํ–ˆ๋‹ค. ๋ณด์Šคํ„ด ๋ฏผ์ฃผํ‰ํ†ต ๊น€์„ฑํ˜ ํšŒ

์žฅ์€ โ€œ๋ถํ•œ ์„ ์ˆ˜๋‹จ์ด ์ฐธ๊ฐ€ํ•œ ์ด๋ฒˆ 2014๋…„ ์ธ์ฒœ ์•„์„ธ์•ˆ ๊ฒŒ ์ž„์€ ์Šคํฌ์ธ  ์ž์ฒด๋„ ์ค‘์š”ํ•˜์˜€ ์œผ๋‚˜ ๊ฐœ์ธ์ ์œผ๋กœ๋Š” ๋‚จ๋ถ ๊ด€๊ณ„ ๊ฐœ์„ ์˜ ์ง„์ „์ด ์žˆ๊ธฐ๋ฅผ ๊ธฐ๋Œ€ํ•œ ๋Œ€ํšŒ์˜€๋‹ค. ์ด ์—ผ์›์€ ๋ฏผ์ฃผํ‰ ํ†ต ๊ด€๊ณ„์ž ๋ฟ ์•„๋‹ˆ๋ผ ์˜จ ๊ตญ๋ฏผ ์ ์ธ ๊ธฐ๋Œ€์˜€์„ ๊ฒƒ์ด๋‹ค. ๋‹คํ–‰ ํžˆ ํ์‡„์ ์ธ ๋ถํ•œ์ด ํํšŒ์‹ ๋•Œ ํ™ฉ๋ณ‘์„œ,์ตœ๋ฃกํ•ด,๊น€์–‘๊ฑด ๋“ฑ ๋…ธ๋ จ ํ•œ ์‹ค์„ธ 3์ธ๋ฐฉ์„ ์ „๊ฒฉ ๋ฐฉ๋ฌธ์ผ€ ํ•˜์—ฌ ๋‚จ๋ถ ๊ฐ„ ๊ฒฝ์ƒ‰์˜ ์ƒํ™ฉ์—์„œ ๋ณ€ํ™”๋ฅผ ๊ฐ€์ ธ ์˜ค๊ฒŒ ๋˜์—ˆ๋‹ค๋Š” ์  ์—์„œ ํฌ๊ฒŒ ํ™˜์˜ํ•˜๋ฉฐ ์ด์— ์ฒด์ œ ์™€ ์‚ฌ์ƒ์„ ๋„˜์–ด ๋ถ์ธก์ด ๊ธˆ๊ฐ•์‚ฐ ๋ฏผ๊ฐ„์ธ ํ”ผ๊ฒฉ ์‚ฌ๊ฑด์— ๋Œ€ํ•œ ์‚ฌ๊ณผ ๋“ฑ์œผ๋กœ ๊ตฌ์ฒด์ ์ธ ์‹ค์ฒœ ๋ฐฉ์•ˆ์„ ์ œ์‹œํ•˜๋ฉฐ ํ†ตํฐ ๋‚จ๋ถ ํ™”ํ•ด์˜ ํฐ ์ง„์ „์ด ์žˆ๊ธฐ๋ฅผ ๋ฐ”๋ž€๋‹คโ€๊ณ  ์ „ ํ–ˆ๋‹ค. ๋ฐ˜๋ฉด ์•„์ง์€ ๋‚จ๋ถ ๊ด€๊ณ„๊ฐ€ ์ƒˆ ๊ตญ๋ฉด์— ๋“ค์–ด์„ฐ๋‹ค๊ณ  ํŒ๋‹จํ•˜ ๊ธฐ๋Š” ์ด๋ฅด๋‹ค๋Š” ๋ชฉ์†Œ๋ฆฌ๋„ ์žˆ๋‹ค. ๋ณด์Šคํ„ด ํ•œ๊ตญ์‚ฌ๋ž‘ํšŒ ๊น€์šฐํ˜ ์œ„์›์€ โ€œ๋ถ์€ ๋ฐฉ๋ฌธ ๋ฐ”๋กœ ์ง์ „ ๊นŒ์ง€ ๋ฐ•๊ทผํ˜œ ๋Œ€ํ†ต๋ น๊ณผ ๋Œ€ํ•œ๋ฏผ ๊ตญ์„ ํ–ฅํ•ด ์˜จ๊ฐ– ๋น„๋ฐฉ๊ณผ ๋…์„ค์„ ํผ๋ถ€์–ด์™”๊ณ  ๋ถˆ๊ณผ ๋ฉฐ์น  ์ „ ๋‚จ์กฐ

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์„  ๋‹น๊ตญ๊ณผ ๋Œ€ํ™”๋Š” ์—†๋‹ค๊ณ  ๊ณ  ๊นŒ์ง€ ๊ณต์–ธํ•œ ๋ฐ” ์žˆ๋‹คโ€๊ณ  ์ „ ํ•˜๋ฉฐ โ€œ๋˜ํ•œ ๋ถํ•œ์˜ ์ด๋Ÿฐ ํƒœ๋„ ๋ณ€ํ™”๋Š” ์–ด์ œ ์˜ค๋Š˜์˜ ์ผ์ด ์•„๋‹˜ ์„ ์ƒ๊ธฐํ•ด ๋ณผ๋•Œ ๋ถ์ธก์˜ ๊ณ ์œ„ ์ธ์‚ฌ๊ฐ€ ๋ฐฉ๋ฌธํ–ˆ๋‹ค ํ•˜์—ฌ ๋ฐ”๋กœ ๋‚จ ๋ถ๊ด€๊ณ„๊ฐ€ ๊ฐœ์„ ๋œ๋‹ค๋Š” ๊ฒƒ์€ ์„ฃ ๋ถ€๋ฅธ ํฌ๋ง์ผ ์ˆ˜ ์žˆ๋‹ค.โ€๋ฉฐ ์ง„ ์ •ํ•œ ๋‚จ๋ถํ™”ํ•ด๋ฅผ ์œ„ํ•ด์„œ๋Š” ๋ถ ์˜ ์ง„์˜(็œžๆ„)์™€ ์˜๋„๋ฅผ ํŒŒ์•… ํ•˜๋Š” ์ผ์ด ๊ธ‰์„ ๋ฌด๋ผ๋Š” ์˜๊ฒฌ์„ ์ œ์‹œํ–ˆ๋‹ค. ์ด๋ฒˆ ๋ถ์ธก์˜ ๊นœ์ž‘ ๋ฐฉ๋ฌธ์œผ๋กœ ๊ฒฝ์ƒ‰๋œ ๋‚จ๋ถ๊ด€๊ณ„์— ๋ฌผ๊ผฌ๊ฐ€ ํŠธ ์ธ๊ฒƒ ๋งŒ์€ ์‚ฌ์‹ค์ด๋‹ค. ํ•˜์ง€๋งŒ ๋ถํ•œ ๋Œ€ํ‘œ๋‹จ ๊นœ์ง ๋ฐฉ๋ฌธ์— ๋“ค๋–  ์ง€์† ๊ฐ€๋Šฅํ•˜์ง€ ์•Š์€ ๋‚จ๋ถ ๊ด€๊ณ„ ๊ฐœ์„ ์„ ์„œ๋‘˜๋Ÿฌ ์ถ”์ง„ํ•˜๊ธฐ๋ณด๋‹ค ๋Š”, ๋‹น์žฅ์€ ํž˜๋“ค๋”๋ผ๋„ ์ฐจ๊ทผ์ฐจ ๊ทผ ๋‚จ๋ถ ๊ฐ„์˜ ์‹ ๋ขฐ๋ฅผ ํšŒ๋ณตํ•ด๊ฐ€ ๋Š” ๋‹จ๊ณ„์ ยท์ ์ง„์  ์ ‘๊ทผ์ด ํ•„ ์š”ํ•˜๋‹ค. ์ •๋ถ€๋Š” ๋‚จ๋ถ ๊ด€๊ณ„๊ฐ€ ๋‚˜์•„๊ฐ€์•ผ ํ•  ๋ฐฉํ–ฅ, ๋” ๋‚˜์•„๊ฐ€ ํ†ต์ผ์— ์ด๋ฅด๊ธฐ๊นŒ์ง€์˜ ํฐ ๊ตฌ์ƒ ๊ณผ ์›์น™ ์†์—์„œ ๋ถํ•œ๊ณผ์˜ ๋Œ€ํ™” ์— ๋‚˜์„œ์•ผ ํ• ๊ฒƒ์ด๋‹ค. (KSNE)

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617-921-6979

MA LIC # MLO859995

1.800.867.9000 / Cell.508.962.2689 kayleebrokers@aol.com

Ezer Lee

Languages: English & Korean 44 Trapelo Road, Belmont, MA 02478

NMLS #859995

Mortgage Master, Inc. NMLS # 4251 /MA Lender/Broker MC4251

C.P.A. ์ •์ง„์ˆ˜ ์ด๋ฌธํ•ญ๋ณดํ—˜ ๊ณต์ธํšŒ๊ณ„์‚ฌ์‚ฌ์—…์ฒด ๋ฐ ๊ฐœ์ธ ์„ธ๋ฌด๋ณด๊ณ 

Prescott&Son Insurance Agency ์ž๋™์ฐจ/์ฃผํƒ ์‚ฌ์—…์ฒด/๋ฌผ๊ฑด Commercial

BOP/Works Comp ์•„ํŒŒํŠธ Tenant

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"Multi Million Dollar Producer"

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339-224-1512 Susan.ahn@centrerealtygroup.com

์‚ฌ์—…์ฒด ๋ฐ ๊ฐœ์ธ ์„ธ๋ฌด๋ณด๊ณ  IRS ๋ฌธ์ œ์ƒ๋‹ด ๋ฐ ํ•ด๊ฒฐ /๊ฒฝ์˜์ง„๋‹จ ๋ฐ ์ ˆ์„ธ ์ƒ๋‹ด l IRS ๋ฌธ์ œ ์ƒ๋‹ด ๋ฐ ํ•ด๊ฒฐ l ๊ฒฝ์˜์ง„๋‹จ ๋ฐ ์ ˆ์„ธ ์ƒ๋‹ด l ์‚ฌ์—…์ฒด ๋ฒ•์ธ ์„ค๋ฆฝ๊ณผ ํ•ด์ฒด / ํšŒ๊ณ„์ฒ˜๋ฆฌ ๊ฐ์‚ฌ l ์‚ฌ์—…์ฒด ๋ฒ”์ธ ์„ค๋ฆฝ๊ณผ๋ฐ ํ•ด์ฒด l ํšŒ๊ณ„์ฒ˜๋ฆฌ ๋ฐ ๊ฐ์‚ฌใ…ฃ l IRS,์„œ๋น„์Šค TAX ID ๋ฒˆํ˜ธ๋ฐœ๊ธ‰ (ITIN) l IRS TAX ID ๋ฐœ๊ธ‰ / Payroll

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TEL. 781-849-0800 / 508-580-3946(ํ•œ์ธ์ „์šฉ), Fax. 781-849-0848 Tel: 508-584-5860 l 508-580-3946 (ํ•œ์ธ์ „์šฉ) FAX: 508-584-3674

220 Forbes Rd., Suite 206, Braintree, MA 02184 528 Pleasant St. Suite 2, Brockton, MA 02301

๊น€์—ฐ์ง„ ๋ณ€ํ˜ธ์‚ฌ Kim Law Office, L.L.C Yeon J. Kim, Esq ์ „ ๋ฏธ ์—ฐ๋ฐฉ ์ด๋ฏผ๊ตญ ์‹ฌ์‚ฌ๊ด€ ์ „ ๋ฏธ ์—ฐ๋ฐฉ ์„ธ๊ด€ ํŠน๋ณ„ ์ˆ˜์‚ฌ๊ด€ ์ „ ๋ฏธ ์œก๊ตฐ ์‹ฌ๋ฌธ๊ด€

์ด๋ฏผ๋ฒ•, ์ƒ๋ฒ•, ํ˜•์‚ฌ๋ฒ• ๊ฐ€์ •๋ฒ•, ๊ฐœ์ธํŒŒ์‚ฐ๋ฒ• ๋“ฑ

TEL. 781-932-0400 FAX. 781-932-0403

3 Baldwin Green Common, Suite 210, Woburn, MA 01801

ClaraPaik.com clarapaik@newstarrealty.com


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