안녕하세요
저는 2008년 11월초부터 J1 visa로 입국하여 캘리포니아의 한 회사에서 internship으로 일하고 있습니다. 이제 작년의 income에 대해 tax 신고를 하려고 합니다. 저의 DS-2019상의 status는 trainee입니다.

“UNITED STATES – REPUBLIC OF KOREA INCOME TAX CONVENTION”의 Article 21 (Student and Trainees)에 따라 tax exemption이 될 것으로 생각되는데
(1)번 조항과 (2)번 조항 중 어느 것에 대해 exemption이 가능한지 궁금합니다.

일반적으로 (1)번 조항에 의해 5년간 매년 $2000의 소득에 대해 tax exemption되는 것으로 알고 있습니다.

(질문1) 하지만 저의 경우, 체류기간이 1년이 넘지 않았다면 (2)번 조항에 대한 $5000 exemption도 가능한 것이 아닐까요?
(질문2) 만약 (2)번 조항에 대해서도 exemption이 가능하다면 모두 $7000의 소득에 대해 tax exemption이 가능한 것인가요?

그럼 답변에 미리 감사드립니다.

@ 아래에 그 두가지 조항을 첨부하였습니다.

(a) An individual who is a resident of one of the Contracting States at the time he becomes temporarily present in the other Contracting State and who is temporarily present in
that other Contracting State for the primary purpose of —

(i) Studying at a university or other recognized educational institution in that other Contracting State, or
(ii) Securing training required to qualify him to practice a profession or professional specialty, or
(iii) Studying or doing research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary, or educational organization,
shall be exempt from tax by that other Contracting State with respect to amounts described in subparagraph (b) for a period not exceeding 5 taxable years from the date of his arrival in that other
Contracting State.

(b) The amounts referred to in subparagraph (a) are- –

(i) Remittances from abroad for the purpose of his maintenance, education, study research, or training;
(ii) The grant, allowance, or award; and
(iii) Income from personal services performed in that other Contracting State in an amount not in excess of 2,000 United States dollars or its equivalent in Korean won for any taxable year.

(2)번 조항

An individual who is a resident of one of the Contracting States at the time he becomes temporarily present in the other Contracting State and who is temporarily present in that other Contracting State as an employee of, or under contract with, a resident of the first-mentioned
Contracting State, for the primary purpose of–

(a) Acquiring technical, professional, or business experience from a person other than that resident of the first-mentioned Contracting State or other than a person related to such resident, or
(b) Studying at a university or other recognized educational institution in that other Contracting State,

shall be exempt from tax by that other Contracting State for a period not exceeding 1 year with respect to his income from personal services in an aggregate amount not in excess of 5,000 United States
dollars or its equivalent in Korean won.