-
제가 찾은 택스-트리티에서 보면요,
personal service 에 대한 소득에 대해 2000불을 5년간 공제한다. (Article 21, (1)) 고 했거든요. 이것이 학업에 관련된 교육기관에서 일한것이라야 한다거나 하는 얘기는 없는데 말이죠…
어떻게들 생각하시는지요.
아래는 트리티 21조 입니다.
ARTICLE 21
Students and Trainees(1) (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) 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.(3) 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 a period not exceeding 1 year, as a participant in a program sponsored by the
Government of that other Contracting State, for the primary purpose of training, research, or study, shall
be exempt from tax by that other Contracting State with respect to his income from personal services in
respect of such training, research, or study performed in that other Contracting State in an aggregate
amount not in excess of 10,000 United States dollars or its equivalent in Korean won.
(4) The benefits provided under Article 20 (Teachers) and paragraph (1) of this Article shall, when
taken together, extend only for such period of time, not to exceed 5 taxable years from the date of
arrival of the individual claiming such benefits, as may reasonably or customarily be required to
effectuate the purpose of the visit.