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ol li { display: flex; gap: 14px; align-items: baseline; padding: 6px 0; font-size: 17px; } .toc-nav ol li::before { content: none; } .toc-nav ol li a { color: var(--text); text-decoration: none; font-weight: 400; } .toc-nav ol li a:hover { color: var(--wine); } \/* \ub9ac\ub4dc\u00b7\uc694\uc57d\u00b7\ucee8\ud14d\uc2a4\ud2b8 \ud14d\uc2a4\ud2b8 \u2014 \ubc30\uacbd\u00b7\uc120 \uc5c6\uc74c *\/ .lead-text { font-size: 20px; font-weight: 400; color: var(--text); line-height: 1.8; margin-bottom: 24px; } .summary-text { font-size: 18px; color: var(--text); line-height: 1.8; margin-bottom: 20px; } .context-text { font-size: 17px; color: var(--text); line-height: 1.8; margin-bottom: 52px; } \/* \u2500\u2500 \uc81c\ubaa9 \u2500\u2500 *\/ h2 { font-size: 30px; font-weight: 700; color: var(--wine); margin: 68px 0 16px; word-break: keep-all; } h3 { font-size: 17px; font-weight: 700; color: var(--wine); margin: 38px 0 10px; } p { font-size: 18px; color: var(--text); line-height: 1.82; margin-bottom: 18px; } \/* \ud45c *\/ table { width: 100%; border-collapse: collapse; margin: 24px 0; font-size: 14px; } thead tr { background: #fff; } th { color: var(--navy); font-weight: 600; padding: 11px 16px; text-align: left; font-size: 16px; border-bottom: 2px solid var(--navy); } td { padding: 12px 16px; border-bottom: 1px solid var(--rule); color: var(--text); font-size: 16px; } tbody tr:hover { background: #f6f9fc; } \/* \ubd88\ub9bf \ub9ac\uc2a4\ud2b8 *\/ ul, ol:not(.toc-nav ol) { padding-left: 20px; margin-bottom: 16px; } li { font-size: 18px; line-height: 1.78; margin-bottom: 6px; color: var(--text); } \/* \uacc4\uc0b0 \uacf5\uc2dd \u2014 \uc720\uc77c\ud55c \uc0c9\uc0c1 \ube14\ub85d *\/ .formula { display: flex; align-items: center; gap: 8px; background: #f6f9fc; border: 1px solid var(--rule); border-radius: 8px; padding: 28px 24px; margin: 32px 0; flex-wrap: wrap; justify-content: center; } .f-item { text-align: center; padding: 12px 18px; background: #fff; border: 1px solid var(--rule); border-radius: 5px; } .f-result { background: #fff; border: 2px solid var(--navy); } .f-num { font-size: 22px; font-weight: 700; color: var(--navy); line-height: 1.2; } .f-result .f-num { color: var(--wine); } .f-label { font-size: 11px; color: var(--text); margin-top: 4px; } .f-op { font-size: 20px; color: var(--text); padding: 0 2px; font-weight: 300; } \/* FAQ \u2014 \uc120 \uad6c\ubd84\ub9cc *\/ .faq-item { border-top: 1px solid var(--rule); padding: 22px 0; } .faq-item:last-of-type { border-bottom: 1px solid var(--rule); } .faq-q { font-size: 17px; font-weight: 600; color: var(--navy); margin-bottom: 8px !important; } .faq-item p:not(.faq-q) { font-size: 17px; color: var(--text); margin: 0; line-height: 1.75; } \/* \ub9c8\ubb34\ub9ac \ubb38\uc7a5 *\/ p.closing { font-size: 15.5px; color: var(--text); margin: 40px 0 0; padding-top: 32px; border-top: 1px solid var(--rule); } \/* \uc800\uc790 *\/ .author-box { display: flex; align-items: center; gap: 14px; padding-top: 40px; margin-top: 40px; border-top: 1px solid var(--rule); } .author-avatar { width: 56px; height: 56px; border-radius: 50%; object-fit: cover; flex-shrink: 0; align-self: flex-start; } .author-text { flex: 1; } .author-name { font-size: 18px; font-weight: 600; color: var(--navy); } .author-meta { font-size: 13px; color: var(--text); margin-top: 2px; } .author-link { display: inline-block; margin-top: 8px; font-size: 15px; font-weight: 600; color: var(--wine); text-decoration: none; } .author-link:hover { text-decoration: underline; } .author-section-label { font-size: 15px; font-weight: 700; letter-spacing: 1px; text-transform: uppercase; color: var(--muted); margin-bottom: 8px; } .author-detail { font-size: 16px; color: var(--text); line-height: 1.7; margin-bottom: 1px; } @media (max-width: 640px) { body { font-size: 15px; } p { font-size: 15px; } li { font-size: 15px; } .hero { padding: 32px 14px 24px; } .hero h1 { font-size: 22px; } .hero-title { font-size: 22px; } .hero-info { font-size: 12px; } .content { padding: 28px 0 60px; } .toc-nav { margin-left: -14px; margin-right: -14px; border-radius: 0; border-left: none; border-right: none; padding: 12px 4px; margin-bottom: 28px; } .toc-label { font-size: 16px; } .toc-nav ol li { font-size: 14px; padding: 3px 0; } h2 { font-size: 20px; margin: 44px 0 10px; } h3 { font-size: 15px; margin: 24px 0 8px; } .lead-text { font-size: 16px; } .summary-text { font-size: 15px; } .context-text { font-size: 14px; } .formula { flex-direction: column; padding: 16px 12px; } .f-num { font-size: 18px; } th { font-size: 13px; padding: 8px 10px; } td { font-size: 13px; padding: 8px 10px; } .faq-q { font-size: 14px; } .faq-item p:not(.faq-q) { font-size: 14px; } .author-box { display: block; overflow: hidden; } .author-avatar { float: left; width: 36px; height: 36px; margin-right: 10px; border-radius: 50%; } .author-section-label { display: inline; font-size: 11px; letter-spacing: 0; margin: 0 3px 0 0; } .author-name { display: inline; font-size: 14px; } .author-detail { clear: both; font-size: 13px; line-height: 1.55; margin-top: 8px; margin-bottom: 1px; } .author-detail ~ .author-detail { clear: none; margin-top: 2px; } .author-link { clear: both; display: block; font-size: 13px; margin-top: 8px; } p.closing { font-size: 14px; } }<\/style>\n<style>\/* ATLAS legacy-content classes (migrated old format) -- gray boxes on white *\/ .direct-answer{background:#f5f5f5;border:1px solid var(--rule);border-radius:8px;padding:20px 24px;margin:0 0 24px;font-weight:500;color:var(--text);line-height:1.8;} .story-hook{background:#f5f5f5;border:1px solid var(--rule);border-radius:8px;padding:18px 22px;margin:0 0 22px;} .story-hook p{font-size:17px;color:var(--text);line-height:1.75;margin:0;} .story-detail{background:#f5f5f5;border:1px solid var(--rule);border-radius:8px;padding:22px 24px;margin:24px 0;} .story-detail h3{margin-top:0;} .statute-box{background:#f5f5f5;border:1px solid var(--rule);border-radius:8px;padding:18px 22px;margin:18px 0 22px;font-size:16px;line-height:1.7;} .statute-box .statute-title{font-weight:700;color:var(--navy);font-size:16px;margin-bottom:8px;display:block;} .statute-box .statute-text{color:var(--text);font-size:16px;margin:0;line-height:1.7;white-space:pre-line;} .statute-box .statute-text + .statute-title{margin-top:12px;} .statute-box .statute-source-title{font-weight:700;color:var(--muted);font-size:14px;margin-top:14px;margin-bottom:4px;display:block;} .statute-box .statute-source-text{color:var(--muted);font-size:14px;margin:0;line-height:1.5;font-style:italic;} .disclaimer{font-size:15px;color:var(--muted);font-style:italic;margin-bottom:15px;} figure{margin:24px 0;}figure img{max-width:100%;height:auto;border-radius:8px;} figcaption{font-size:13.5px;color:var(--muted);text-align:center;margin-top:8px;} @media (max-width:640px){.story-hook p,.statute-box{font-size:14px;}}<\/style>\n<div class=\"content\">\n<div class=\"hero\">\n<div class=\"hero-title\">\ud22c\uc790\uc790\uc640 \ubc95\uc778 \uc124\ub9bd \uc2dc \uc99d\uc5ec\uc138\ub97c \ud53c\ud558\ub294 \ubc29\ubc95\uc740? \uc720\uc0c1\uc99d\uc790\u00b7\ubb34\uc0c1\uc99d\uc790 \uad6c\uc870 \uc2e4\ubb34 \ud574\uc124<\/div>\n<div class=\"hero-meta\">\n<div class=\"hero-info\">\n      <strong>\uae40\ud0dc\uc9c4<\/strong> \u00b7 \ub300\ud45c\ubcc0\ud638\uc0ac, \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\n    <\/div>\n<\/div>\n<\/div>\n<p>    <!-- \ubaa9\ucc28 --><\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-01.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-01.webp\"\n         alt=\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ub85c\uace0 \u2013 \ud22c\uc790\uc790\uc640 \ubc95\uc778 \uc124\ub9bd \uc2dc \uc99d\uc5ec\uc138\ub97c \ud53c\ud558\ub294 \uc720\uc0c1\uc99d\uc790\u00b7\ubb34\uc0c1\uc99d\uc790 \uad6c\uc870 \uc2e4\ubb34 \ud574\uc124\"\n         title=\"Atlas Legal - Corporate Investment Structure &#038; Gift Tax Prevention\"\n         width=\"1200\" height=\"669\"\n         fetchpriority=\"high\" decoding=\"sync\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 | \ud22c\uc790\uc790\uc640 \ubc95\uc778 \uc124\ub9bd \uc99d\uc5ec\uc138 \ubc29\uc9c0 \uad6c\uc870 \ud574\uc124<\/figcaption><\/figure>\n<div class=\"toc-nav\">\n<p class=\"toc-label\">\ubaa9\ucc28<\/p>\n<ol>\n<li><a href=\"#section1\">1. \ud22c\uc790\uc790\uc640 50:50 \ubc95\uc778 \uc124\ub9bd, \uc65c \uc99d\uc5ec\uc138 \ubb38\uc81c\uac00 \uc0dd\uae30\ub098\uc694?<\/a><\/li>\n<li><a href=\"#section2\">2. \uc99d\uc5ec\uc138\ub97c \ud53c\ud558\ub824\uba74 \uc5b4\ub5a4 \uad6c\uc870\ub85c \uc124\uacc4\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li>\n<li><a href=\"#section3\">3. \uc720\uc0c1\uc99d\uc790 \uc2dc \uc790\ubcf8\uae08\uacfc \uc790\ubcf8\uc900\ube44\uae08\uc740 \uc5b4\ub5bb\uac8c \ub098\ub258\ub098\uc694?<\/a><\/li>\n<li><a href=\"#section4\">4. \ubb34\uc0c1\uc99d\uc790\ub780 \ubb34\uc5c7\uc774\uace0, \uc5b4\ub5bb\uac8c \uc9c4\ud589\ud558\ub098\uc694?<\/a><\/li>\n<li><a href=\"#section5\">5. \uc804\uccb4 \uad6c\uc870\ub97c \ud45c\ub85c \uc815\ub9ac\ud558\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/a><\/li>\n<li><a href=\"#section6\">6. FAQ<\/a><\/li>\n<\/ol><\/div>\n<div style=\"background:#f8f9fa; padding:15px 20px; margin-bottom:20px!important;\">\n<h3>\uad00\ub828 \ub3d9\uc601\uc0c1(Youtube)<\/h3>\n<ul>\n<li><a href=\"https:\/\/youtu.be\/Ix1RP0TM6S8\" style=\"text-decoration:none;\" target=\"_blank\">\ud22c\uc790\uc790\uc640 50:50 \ubc95\uc778 \uc124\ub9bd, \uc99d\uc5ec\uc138 \uc548 \ub0b4\ub294 \uc720\uc0c1\uc99d\uc790\u00b7\ubb34\uc0c1\uc99d\uc790 \uad6c\uc870 \uc644\uc804 \ud574\uc124 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4<\/a><\/li>\n<\/ul>\n<\/div>\n<div style=\"text-align:center;\"><iframe loading=\"lazy\" width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/Ix1RP0TM6S8?si=h2uN8KN2XAEn4H-S\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n<p>    <!-- \uc2a4\ud1a0\ub9ac \ud6c5 (50-80\ub2e8\uc5b4) --><\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-14.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-14.webp\"\n         alt=\"\uc544\uc774\ub514\uc5b4 \ucc3d\uc5c5\uc790 A(\uc804\uad6c \uc544\uc774\ucf58)\uc640 10\uc5b5 \uc6d0 \ud22c\uc790\uc790 B(\ub3c8 \uc790\ub8e8 \uc544\uc774\ucf58)\uac00 \uc545\uc218\ud558\ub294 \uc124\uacc4 \ub3c4\uba74 \uc774\ubbf8\uc9c0. \uc81c\ubaa9: \ud22c\uc790\uc790\uc640 50:50 \uc9c0\ubd84 \ub098\ub204\uae30, \uc99d\uc5ec\uc138 \ud3ed\ud0c4 \ud53c\ud558\ub294 \uc644\ubcbd\ud55c \uc124\uacc4\ub3c4.\"\n         title=\"Atlas Legal - Blueprint for 50:50 Equity Split Without Gift Tax Liability\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\ud22c\uc790\uc790\uc640 50:50 \uc9c0\ubd84 \uc124\uacc4 \u2013 \uc99d\uc5ec\uc138 \uc5c6\ub294 \uc644\ubcbd\ud55c \uad6c\uc870\ub3c4<\/figcaption><\/figure>\n<div class=\"lead-text\">\n<p><strong>\uc2e4\uc81c \uc0ac\ub840:<\/strong> A\ub294 \uc544\uc774\ub514\uc5b4\uc640 \uc2e4\ud589\ub825\uc744 \uac16\ucd98 \ucc3d\uc5c5\uc790\uc600\uace0, B\ub294 10\uc5b5\uc6d0\uc744 \ud22c\uc790\ud558\ub418 \uc9c0\ubd84 50%\ub97c \uc6d0\ud558\ub294 \ud22c\uc790\uc790\uc600\ub2e4. \ucc98\uc74c\uc5d4 \ub2e8\uc21c\ud574 \ubcf4\uc600\ub2e4. \uadf8\ub7f0\ub370 \uacc4\uc57d\uc11c\ub97c \uac80\ud1a0\ud558\ub358 \uc911 \ubb38\uc81c\uac00 \ub4dc\ub7ec\ub0ac\ub2e4. A\ub294 \uc544\ubb34 \ub3c8\ub3c4 \ub0b4\uc9c0 \uc54a\uace0 5\uc5b5\uc6d0\uc9dc\ub9ac \uc9c0\ubd84\uc744 \ucde8\ub4dd\ud558\ub294 \uc148\uc774 \ub418\uc5b4, \uc138\ubb34\uc11c\uc5d0\uc11c \uc99d\uc5ec\uc138 \uace0\uc9c0\uc11c\ub97c \ubc1b\uc744 \uc218 \uc788\uc5c8\ub2e4. \uc5b4\ub5bb\uac8c \ud558\uba74 \uc99d\uc5ec\uc138 \uc5c6\uc774 \uac19\uc740 \uacb0\uacfc\ub97c \ub9cc\ub4e4 \uc218 \uc788\uc744\uae4c?<\/p>\n<\/p><\/div>\n<p>    <!-- \ud575\uc2ec \ub2f5\ubcc0 (40-60\ub2e8\uc5b4) --><\/p>\n<div class=\"direct-answer\">\n        <strong>\ud575\uc2ec \ub2f5\ubcc0:<\/strong> A\uac00 \uc18c\uc561\uc73c\ub85c \ub2e8\ub3c5 \ubc95\uc778\uc744 \uba3c\uc800 \uc124\ub9bd\ud55c \ub4a4, B\uac00 \uadf8 \ubc95\uc778\uc5d0 \uc720\uc0c1\uc99d\uc790 \ubc29\uc2dd\uc73c\ub85c \ud22c\uc790\ud558\uba74 \ub429\ub2c8\ub2e4. A\uc640 B\ub294 \uac01\uac01 2,000\uc8fc\uc529 \ubcf4\uc720\ud558\uc5ec 50:50 \uc9c0\ubd84 \uad6c\uc870\ub97c \uc720\uc9c0\ud558\uba74\uc11c\ub3c4, A\uc5d0\uac8c \uc99d\uc5ec\uc138\uac00 \ubd80\uacfc\ub418\ub294 \ubb38\uc81c\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\n    <\/div>\n<p>    <!-- \uc2a4\ud1a0\ub9ac \uc804\uac1c (100-150\ub2e8\uc5b4) --><\/p>\n<div class=\"story-detail\">\n<h3>\ud575\uc2ec\uc740 &#8220;\ub204\uac00 \ubc95\uc778\uc5d0 \ud22c\uc790\ud588\ub290\ub0d0&#8221;\uc785\ub2c8\ub2e4<\/h3>\n<p class=\"disclaimer\">\u203b \ubcf8 \uc0ac\ub840\ub294 \uc2e4\uc81c \uc790\ubb38 \uc0ac\uac74\uc744 \ubc14\ud0d5\uc73c\ub85c \ud558\ub418, \uc0ac\uc548\uc758 \uc774\ud574\ub97c \ub3d5\uae30 \uc704\ud574 \ud22c\uc790\uae08\uc561 \ub4f1 \uc77c\ubd80 \uc0ac\uc2e4\uad00\uacc4\ub97c \uac01\uc0c9\ud558\uc600\uc73c\uba70 \uc758\ub8b0\uc778\uc758 \uac1c\uc778\uc815\ubcf4\ub294 \ubcf4\ud638\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc138\ubc95\uc0c1 \uc99d\uc5ec\ub780 &#8220;\uadf8 \ud589\uc704 \ub610\ub294 \uac70\ub798\uc758 \uba85\uce6d\u00b7\ud615\uc2dd\u00b7\ubaa9\uc801 \ub4f1\uacfc \uad00\uacc4\uc5c6\uc774 \uc9c1\uc811 \ub610\ub294 \uac04\uc811\uc801\uc778 \ubc29\ubc95\uc73c\ub85c \ud0c0\uc778\uc5d0\uac8c \ubb34\uc0c1\uc73c\ub85c \uc720\ud615\u00b7\ubb34\ud615\uc758 \uc7ac\uc0b0 \ub610\ub294 \uc774\uc775\uc744 \uc774\uc804\ud558\uac70\ub098 \ud0c0\uc778\uc758 \uc7ac\uc0b0\uac00\uce58\ub97c \uc99d\uac00\uc2dc\ud0a4\ub294 \uac83&#8221;\uc744 \ub9d0\ud569\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c2\uc870 \uc81c6\ud638). \ub9cc\uc57d B\uac00 A\uc5d0\uac8c \uc9c1\uc811 10\uc5b5\uc6d0\uc744 \uc8fc\uace0 A\uac00 \ubc95\uc778\uc744 \uc138\uc6b0\uba74, A\ub294 5\uc5b5\uc6d0\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc81c\uc801 \uc774\uc775\uc744 \ubb34\uc0c1\uc73c\ub85c \uc5bb\uc740 \uac83\uc774 \ub418\uc5b4 \uc99d\uc5ec\uc138 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 B\uac00 A \uac1c\uc778\uc774 \uc544\ub2cc \ubc95\uc778\uc5d0 \ud22c\uc790\ud558\ub294 \uad6c\uc870\ub85c \ubc14\uafb8\uba74 \uc0ac\uc815\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. A\ub294 \uba3c\uc800 \uc790\uc2e0\uc758 \ub3c8\uc73c\ub85c \uc18c\uc561\uc758 \ubc95\uc778\uc744 \uc138\uc6b0\uace0, \uadf8 \uc774\ud6c4 B\ub294 \uadf8 \ubc95\uc778\uc758 \uc2e0\uc8fc\ub97c \uc778\uc218\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \uc790\uae08\uc744 \ud22c\uc785\ud569\ub2c8\ub2e4. \uc774 \ubc29\uc2dd\uc774 \ubc14\ub85c \uc720\uc0c1\uc99d\uc790\uc774\uba70, \ubc95\uc778 \uc124\ub9bd \ub2e8\uacc4\ubd80\ud130 \uc62c\ubc14\ub978 \uad6c\uc870\ub97c \uc124\uacc4\ud558\ub294 \uac83\uc774 \uc911\uc694\ud55c \uc774\uc720\uc785\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-03.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-03.webp\"\n         alt=\"\ud22c\uc790\uae08\uc740 A \uac1c\uc778\uc744 \uac70\uce58\uc9c0 \uc54a\uace0 \uc0c8\ub85c \ub9cc\ub4e4\uc5b4\uc9c4 \ubc95\uc778\uc73c\ub85c \uc9c1\uc811 \ub4e4\uc5b4\uac00\uc57c \uc548\uc804\ud558\ub2e4\ub294 \uad6c\uc870 \ub2e4\uc774\uc5b4\uadf8\ub7a8. \uc67c\ucabd\uc5d0 \uac1c\uc778 Founder A\uc5d0\uac8c \ud5a5\ud558\ub294 \ubd89\uc740 \ud654\uc0b4\ud45c(\uc704\ud5d8)\uc640 \uc624\ub978\ucabd \ubc95\uc778 Corporate\uc73c\ub85c \ud5a5\ud558\ub294 \ucd08\ub85d \ud654\uc0b4\ud45c(\uc548\uc804)\uac00 Investor B\ub97c \uae30\uc810\uc73c\ub85c \ubd84\uae30\ub41c\ub2e4.\"\n         title=\"Atlas Legal - Key Paradigm: Invest Directly into the Corporation\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\ud22c\uc790\uae08\uc740 \ubc95\uc778\uc73c\ub85c \uc9c1\uc811 \u2013 \uc99d\uc5ec\uc138 \ubc29\uc9c0\uc758 \ud575\uc2ec \uad6c\uc870<\/figcaption><\/figure>\n<p><!-- \uc139\uc158 1 --><\/p>\n<div style=\"height: 20px\"><\/div>\n<h2 id=\"section1\">1. \ud22c\uc790\uc790\uc640 50:50 \ubc95\uc778 \uc124\ub9bd, \uc65c \uc99d\uc5ec\uc138 \ubb38\uc81c\uac00 \uc0dd\uae30\ub098\uc694?<\/h2>\n<p>B\uac00 A\uc5d0\uac8c 10\uc5b5\uc6d0\uc744 \uc9c0\uae09\ud558\uace0 A\uac00 \uadf8 \ub3c8\uc73c\ub85c \ubc95\uc778\uc744 \uc138\uc6b4 \ub4a4 A\uc640 B\uac00 50:50 \uc9c0\ubd84\uc744 \uac16\ub294 \uad6c\uc870\ub97c \ucde8\ud558\uba74, A\ub294 5\uc5b5\uc6d0\uc5d0 \ud574\ub2f9\ud558\ub294 \uc774\uc775\uc744 \uc544\ubb34\ub7f0 \ub300\uac00 \uc5c6\uc774 \uc5bb\uac8c \ub429\ub2c8\ub2e4. \uc138\ubc95\uc740 \uc774\ub97c \uc99d\uc5ec\ub85c \ubd05\ub2c8\ub2e4.<\/p>\n<h3>\uc99d\uc5ec\uc138 \uacfc\uc138 \ub17c\ub9ac<\/h3>\n<p>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c2\uc870 \uc81c6\ud638\ub294 \uc99d\uc5ec\ub97c &#8220;\uadf8 \ud589\uc704 \ub610\ub294 \uac70\ub798\uc758 \uba85\uce6d\u00b7\ud615\uc2dd\u00b7\ubaa9\uc801 \ub4f1\uacfc \uad00\uacc4\uc5c6\uc774 \uc9c1\uc811 \ub610\ub294 \uac04\uc811\uc801\uc778 \ubc29\ubc95\uc73c\ub85c \ud0c0\uc778\uc5d0\uac8c \ubb34\uc0c1\uc73c\ub85c \uc720\ud615\u00b7\ubb34\ud615\uc758 \uc7ac\uc0b0 \ub610\ub294 \uc774\uc775\uc744 \uc774\uc804\ud558\uac70\ub098 \ud0c0\uc778\uc758 \uc7ac\uc0b0\uac00\uce58\ub97c \uc99d\uac00\uc2dc\ud0a4\ub294 \uac83&#8221;\uc73c\ub85c \uc815\uc758\ud569\ub2c8\ub2e4. A\ub294 B\uc758 \uc790\uae08\uc73c\ub85c 50%\uc758 \uc9c0\ubd84 \uac00\uce58\ub97c \ucde8\ub4dd\ud588\uc73c\ubbc0\ub85c, \uc138\ubb34 \ub2f9\uad6d\uc740 A\uac00 5\uc5b5\uc6d0 \uc0c1\ub2f9\uc744 \uc99d\uc5ec\ubc1b\uc740 \uac83\uc73c\ub85c \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc99d\uc5ec\uc138\uc728\uc740 \uacfc\uc138\ud45c\uc900 \uad6c\uac04\uc5d0 \ub530\ub77c 10%~50%\uae4c\uc9c0 \uc801\uc6a9\ub429\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c56\uc870, \uc81c26\uc870). 5\uc5b5\uc6d0\uc5d0 \ub300\ud55c \uc99d\uc5ec\uc138\ub294 \uc801\uc9c0 \uc54a\uc740 \uae08\uc561\uc774\ubbc0\ub85c, \ucc98\uc74c\ubd80\ud130 \uc62c\ubc14\ub978 \uad6c\uc870\ub85c \uc124\uacc4\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ub450 \uac00\uc9c0 \uc811\uadfc \ubc29\uc2dd\uc758 \ucc28\uc774<\/h3>\n<table>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc798\ubabb\ub41c \uad6c\uc870<\/th>\n<th>\uc62c\ubc14\ub978 \uad6c\uc870<\/th>\n<\/tr>\n<tr>\n<td>\uc790\uae08 \ud750\ub984<\/td>\n<td>B \u2192 A (\uac1c\uc778) \u2192 \ubc95\uc778 \uc124\ub9bd<\/td>\n<td>A \u2192 \ubc95\uc778 \uc124\ub9bd \/ B \u2192 \ubc95\uc778\uc5d0 \uc720\uc0c1\uc99d\uc790<\/td>\n<\/tr>\n<tr>\n<td>\uc99d\uc5ec \uc5ec\ubd80<\/td>\n<td>A\uac00 5\uc5b5\uc6d0 \uc0c1\ub2f9 \uc99d\uc5ec\ubc1b\uc740 \uac83\uc73c\ub85c \uacfc\uc138 \uac00\ub2a5<\/td>\n<td>B\ub294 \ubc95\uc778 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\ub294 \uac83\uc774\ubbc0\ub85c \uc99d\uc5ec \uc5c6\uc74c<\/td>\n<\/tr>\n<tr>\n<td>\uc9c0\ubd84 \uad6c\uc870<\/td>\n<td>A 50%, B 50%<\/td>\n<td>A 50%, B 50%<\/td>\n<\/tr>\n<tr>\n<td>\uc138\uae08 \ub9ac\uc2a4\ud06c<\/td>\n<td>A\uc5d0\uac8c \uc99d\uc5ec\uc138 \ubd80\uacfc \uc704\ud5d8<\/td>\n<td>\uc99d\uc5ec\uc138 \ubd80\uacfc \uc704\ud5d8 \uc5c6\uc74c<\/td>\n<\/tr>\n<\/table>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-04.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-04.webp\"\n         alt=\"\uc798\ubabb\ub41c \uad6c\uc870(\uc88c\uce21, \uc8fc\ud669 \ubc30\uacbd): \ud22c\uc790\uc790 B\uac00 \uac1c\uc778 A\uc5d0\uac8c 10\uc5b5 \uc6d0\uc744 \uc8fc\uc5b4 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uba74 A\uc5d0\uac8c \uc99d\uc5ec\uc138 \ubd80\uacfc \uc704\ud5d8. \uc62c\ubc14\ub978 \uad6c\uc870(\uc6b0\uce21, \ucd08\ub85d \ubc30\uacbd): A\uac00 \uc18c\uc561\uc73c\ub85c \ubc95\uc778\uc744 \uba3c\uc800 \uc124\ub9bd\ud558\uace0 B\uac00 \uc720\uc0c1\uc99d\uc790\ub85c 10\uc5b5 \uc6d0\uc744 \ubc95\uc778\uc5d0 \ud22c\uc785\ud558\uba74 \uc99d\uc5ec\uc138 \ubd80\uacfc \uc704\ud5d8 \uc5c6\uc74c.\"\n         title=\"Atlas Legal - Correct vs. Incorrect Investment Fund Flow Structure\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\uc798\ubabb\ub41c \uad6c\uc870 vs \uc62c\ubc14\ub978 \uad6c\uc870 \u2013 \uc790\uae08 \ud750\ub984 \ube44\uad50<\/figcaption><\/figure>\n<p><!-- \uc139\uc158 2 --><\/p>\n<div style=\"height: 20px\"><\/div>\n<h2 id=\"section2\">2. \uc99d\uc5ec\uc138\ub97c \ud53c\ud558\ub824\uba74 \uc5b4\ub5a4 \uad6c\uc870\ub85c \uc124\uacc4\ud574\uc57c \ud558\ub098\uc694?<\/h2>\n<p>\uc62c\ubc14\ub978 \uad6c\uc870\ub294 \ub450 \ub2e8\uacc4\ub85c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. \uccab\uc9f8, A\uac00 \uc18c\uc561\uc73c\ub85c \ub2e8\ub3c5 \ubc95\uc778\uc744 \uc124\ub9bd\ud569\ub2c8\ub2e4. \ub458\uc9f8, \uadf8 \ubc95\uc778\uc774 B\ub85c\ubd80\ud130 \uc720\uc0c1\uc99d\uc790 \ubc29\uc2dd\uc73c\ub85c \ud22c\uc790\ub97c \ubc1b\uc2b5\ub2c8\ub2e4. \uc774\ub807\uac8c \ud558\uba74 B\uac00 \ubc95\uc778\uc758 \uc8fc\uc8fc\uac00 \ub418\ub294 \uac83\uc774\uc9c0, A \uac1c\uc778\uc5d0\uac8c \ub3c8\uc744 \uc8fc\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<h3>1\ub2e8\uacc4: A\uc758 \ub2e8\ub3c5 \ubc95\uc778 \uc124\ub9bd<\/h3>\n<p>A\ub294 \uc790\uc2e0\uc758 \uc790\uae08 100\ub9cc\uc6d0\uc73c\ub85c \uc8fc\uc2dd\ud68c\uc0ac X\ub97c \uc124\ub9bd\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc561\uba74\uac00: 500\uc6d0<\/li>\n<li>\ubc1c\ud589 \uc8fc\uc2dd \uc218: 2,000\uc8fc<\/li>\n<li>\uc790\ubcf8\uae08: 1,000,000\uc6d0(= 500\uc6d0 \u00d7 2,000\uc8fc)<\/li>\n<li>\uc8fc\uc8fc: A \ub2e8\ub3c5, 2,000\uc8fc \ubcf4\uc720<\/li>\n<\/ul>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-05.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-05.webp\"\n         alt=\"Step 1 \ucc3d\uc5c5\uc790 \ub2e8\ub3c5\uc73c\ub85c \uc528\uc557 \ubc95\uc778 \uc124\ub9bd \uc2ac\ub77c\uc774\ub4dc. A\uac00 \uc790\uc2e0\uc758 \uc790\uae08\uc73c\ub85c 1\uc778 \uc8fc\uc2dd\ud68c\uc0ac\ub97c \uc138\uc6b0\uba70, \uc790\ubcf8\uae08 1,000,000\uc6d0(\uc561\uba74\uac00 500\uc6d0, \ubc1c\ud589 \uc8fc\uc2dd \uc218 2,000\uc8fc, \uc8fc\uc8fc \uad6c\uc131 A \ub2e8\ub3c5 100%)\uc784\uc744 \ud45c\ub85c \ub098\ud0c0\ub0c4.\"\n         title=\"Atlas Legal - Step 1: Founder Establishes Seed Corporation Alone\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">Step 1: \ucc3d\uc5c5\uc790 A\uc758 \ub2e8\ub3c5 \uc528\uc557 \ubc95\uc778 \uc124\ub9bd<\/figcaption><\/figure>\n<p>\uc774 \ub2e8\uacc4\uc5d0\uc11c B\ub294 \uad00\uc5ec\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. A\ub9cc\uc774 \uc8fc\uc8fc\uc778 1\uc778 \ud68c\uc0ac \uc0c1\ud0dc\uc785\ub2c8\ub2e4.<\/p>\n<h3>2\ub2e8\uacc4: \ubc95\uc778\uc5d0 \ub300\ud55c \uc720\uc0c1\uc99d\uc790(B\uc758 \uc2e0\uc8fc \uc778\uc218)<\/h3>\n<p>\uc8fc\uc2dd\ud68c\uc0ac X\uac00 \uc2e0\uc8fc\ub97c \ubc1c\ud589\ud558\uace0 B\uac00 \uc774\ub97c \uc778\uc218\ud569\ub2c8\ub2e4. \uc720\uc0c1\uc99d\uc790\ub780 \ud68c\uc0ac\uac00 \uc0c8\ub85c\uc6b4 \uc8fc\uc2dd\uc744 \ubc1c\ud589\ud558\uace0 \ud22c\uc790\uc790\uac00 \uadf8 \ub300\uac00\ub97c \ub0a9\uc785\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \uc790\ubcf8\uc744 \uc870\ub2ec\ud558\ub294 \uac83\uc785\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c416\uc870 \uc774\ud558).<\/p>\n<ul>\n<li>B\uc758 \ud22c\uc790\uae08: 999,000,000\uc6d0<\/li>\n<li>\uc2e0\uc8fc \ubc1c\ud589\uac00\uaca9: 499,500\uc6d0(\uc8fc\ub2f9)<\/li>\n<li>\uc2e0\uaddc \ubc1c\ud589 \uc8fc\uc2dd \uc218: 2,000\uc8fc(= 999,000,000\uc6d0 \u00f7 499,500\uc6d0)<\/li>\n<li>B\uac00 \uc778\uc218\ud558\ub294 \uc8fc\uc2dd: 2,000\uc8fc<\/li>\n<\/ul>\n<p>\uc720\uc0c1\uc99d\uc790 \ud6c4 \uc8fc\uc8fc \uad6c\uc131\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table>\n<tr>\n<th>\uc8fc\uc8fc<\/th>\n<th>\ubcf4\uc720 \uc8fc\uc2dd \uc218<\/th>\n<th>\uc9c0\ubd84\uc728<\/th>\n<\/tr>\n<tr>\n<td>A<\/td>\n<td>2,000\uc8fc<\/td>\n<td>50%<\/td>\n<\/tr>\n<tr>\n<td>B<\/td>\n<td>2,000\uc8fc<\/td>\n<td>50%<\/td>\n<\/tr>\n<tr>\n<td>\ud569\uacc4<\/td>\n<td>4,000\uc8fc<\/td>\n<td>100%<\/td>\n<\/tr>\n<\/table>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-06.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-06.webp\"\n         alt=\"Step 2 \ud22c\uc790\uc790\uc758 \uc720\uc0c1\uc99d\uc790(\uc2e0\uc8fc \uc778\uc218) \uc2ac\ub77c\uc774\ub4dc. \ubc95\uc778\uc774 \uc2e0\uc8fc\ub97c \ubc1c\ud589\ud558\uace0 B\uac00 9.99\uc5b5 \uc6d0\uc744 \ub0a9\uc785\ud558\uc5ec \uc8fc\ub2f9 499,500\uc6d0\uc5d0 2,000\uc8fc\ub97c \uc778\uc218\ud55c\ub2e4. \uacb0\uacfc\uc801\uc73c\ub85c A 2,000\uc8fc(50%), B 2,000\uc8fc(50%)\ub85c A\uc5d0 \ub300\ud55c \uc99d\uc5ec\uc138\ub294 0\uc6d0\uc774\ub2e4.\"\n         title=\"Atlas Legal - Step 2: Investor Acquires New Shares via Paid-in Capital Increase\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">Step 2: \ud22c\uc790\uc790 B\uc758 \uc720\uc0c1\uc99d\uc790(\uc2e0\uc8fc \uc778\uc218) \uad6c\uc870<\/figcaption><\/figure>\n<p>B\ub294 \ubc95\uc778\uc5d0 \ud22c\uc790\ud55c \uac83\uc774\uace0, \ubc95\uc778 \uc8fc\uc2dd\uc744 \uadf8 \ub300\uac00\ub85c \ubc1b\uc740 \uac83\uc774\ubbc0\ub85c A\uc5d0\uac8c \uc99d\uc5ec\ud55c \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. A\uc5d0 \ub300\ud55c \uc99d\uc5ec\uc138 \ubb38\uc81c\ub294 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p>    <!-- \uc139\uc158 3 --><\/p>\n<div style=\"height: 20px\"><\/div>\n<h2 id=\"section3\">3. \uc720\uc0c1\uc99d\uc790 \uc2dc \uc790\ubcf8\uae08\uacfc \uc790\ubcf8\uc900\ube44\uae08\uc740 \uc5b4\ub5bb\uac8c \ub098\ub258\ub098\uc694?<\/h2>\n<p>B\uac00 499,500\uc6d0\uc5d0 2,000\uc8fc\ub97c \uc778\uc218\ud558\ub294 \uacbd\uc6b0, \ub0a9\uc785 \uae08\uc561 \uc804\uc561\uc774 \uc790\ubcf8\uae08\uc774 \ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc561\uba74\uac00(500\uc6d0)\uc5d0 \ud574\ub2f9\ud558\ub294 \ubd80\ubd84\ub9cc \uc790\ubcf8\uae08\uc774 \ub418\uace0, \ucd08\uacfc \ubd80\ubd84\uc740 \uc790\ubcf8\uc900\ube44\uae08(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08)\uc73c\ub85c \uc801\ub9bd\ub429\ub2c8\ub2e4.<\/p>\n<h3>\uc790\ubcf8\uae08\uacfc \uc790\ubcf8\uc900\ube44\uae08 \uacc4\uc0b0<\/h3>\n<table>\n<tr>\n<th>\ud56d\ubaa9<\/th>\n<th>\uacc4\uc0b0\uc2dd<\/th>\n<th>\uae08\uc561<\/th>\n<\/tr>\n<tr>\n<td>B\uc758 \ub0a9\uc785 \ucd1d\uc561<\/td>\n<td>499,500\uc6d0 \u00d7 2,000\uc8fc<\/td>\n<td>999,000,000\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8\uae08 \uc99d\uac00\ubd84<\/td>\n<td>\uc561\uba74\uac00 500\uc6d0 \u00d7 2,000\uc8fc<\/td>\n<td>1,000,000\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8\uc900\ube44\uae08(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08)<\/td>\n<td>(499,500\uc6d0 &#8211; 500\uc6d0) \u00d7 2,000\uc8fc<\/td>\n<td>998,000,000\uc6d0<\/td>\n<\/tr>\n<\/table>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-07.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-07.webp\"\n         alt=\"B\uc758 \ud22c\uc790\uae08 10\uc5b5 \uc6d0\uc774 \uc790\ubcf8\uae08\uacfc \uc790\ubcf8\uc900\ube44\uae08(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08)\uc73c\ub85c \ub098\ub258\ub294 \uad6c\uc870\ub97c \uae08\uace0 \uc774\ubbf8\uc9c0\ub85c \ud45c\ud604. \uc790\ubcf8\uae08 100\ub9cc \uc6d0(\ucd08\ub85d)\uacfc \uc790\ubcf8\uc900\ube44\uae08 9\uc5b5 9,800\ub9cc \uc6d0(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08)\uc73c\ub85c \uad6c\ubd84\ub428.\"\n         title=\"Atlas Legal - Capital vs. Capital Surplus (Share Premium) After Paid-in Increase\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">B\uc758 10\uc5b5 \uc6d0 \u2013 \uc790\ubcf8\uae08\uacfc \uc790\ubcf8\uc900\ube44\uae08\uc758 \ubd84\ub9ac<\/figcaption><\/figure>\n<p>\uc774 \uacb0\uacfc, \uc720\uc0c1\uc99d\uc790 \ud6c4 \uc8fc\uc2dd\ud68c\uc0ac X\uc758 \uc790\ubcf8\uae08\uc740 2,000,000\uc6d0(\ucd5c\ucd08 1,000,000\uc6d0 + \uc99d\uac00\ubd84 1,000,000\uc6d0)\uc774 \ub418\uace0, \uc790\ubcf8\uc900\ube44\uae08(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08)\uc740 998,000,000\uc6d0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h3>\uc790\ubcf8\uc900\ube44\uae08\uc740 \uc5b4\ub5a4 \uc81c\ud55c\uc744 \ubc1b\ub098\uc694?<\/h3>\n<p>\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08\uc740 \uc790\ubcf8\uc900\ube44\uae08\uc73c\ub85c \uc801\ub9bd\ub429\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c459\uc870 \uc81c1\ud56d, \uc0c1\ubc95 \uc2dc\ud589\ub839 \uc81c18\uc870). \uc0c1\ubc95 \uc81c460\uc870\ub294 \uc790\ubcf8\uc900\ube44\uae08\uc744 &#8220;\uc790\ubcf8\uae08\uc758 \uacb0\uc190 \ubcf4\uc804\uc5d0 \ucda9\ub2f9\ud558\ub294 \uacbd\uc6b0 \uc678\uc5d0\ub294 \ucc98\ubd84\ud558\uc9c0 \ubabb\ud55c\ub2e4&#8221;\uace0 \uaddc\uc815\ud569\ub2c8\ub2e4. \uc774 \uc870\ud56d\uc758 \ucde8\uc9c0\ub294 \ud68c\uc0ac\uc758 \uae30\ucd08 \uc7ac\uc0b0\uc744 \uc8fc\uc8fc\uc5d0\uac8c \ud568\ubd80\ub85c \uc720\ucd9c\ud558\uc9c0 \ubabb\ud558\ub3c4\ub85d \ubcf4\ud638\ud558\ub294 \ub370 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc6d0\uce59\uc801\uc73c\ub85c \uc790\ubcf8\uc900\ube44\uae08\uc744 \uc8fc\uc8fc\uc5d0\uac8c \ubc30\ub2f9\ud558\uac70\ub098 \ud658\uae09\ud558\ub294 \uac83\uc740 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub2e8, \uc608\uc678\uc801\uc73c\ub85c \uc790\ubcf8\uc900\ube44\uae08\uc744 \uc0ac\uc6a9\ud560 \uc218 \uc788\ub294 \uacbd\uc6b0\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uccab\uc9f8, \ud68c\uc0ac\uc5d0 \uacb0\uc190\uae08\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc608\ucee8\ub300 \ud68c\uc0ac\uac00 \uc784\uc9c1\uc6d0 \uae09\uc5ec\u00b7\uc784\ucc28\ub8cc \ub4f1\uc744 \uc9c0\uae09\ud558\ub2e4 \ubcf4\uba74 \ud604\uae08\uc774 \uc904\uace0 \uc190\uc775\uacc4\uc0b0\uc11c\uc0c1 \ube44\uc6a9\uc774 \ub204\uc801\ub418\uc5b4 \uacb0\uc190\uae08\uc774 \uc0dd\uae41\ub2c8\ub2e4. \uc774\ub54c \uc790\ubcf8\uc900\ube44\uae08\uc73c\ub85c \uadf8 \uacb0\uc190\uae08\uc744 \uc0c1\uacc4(\uacb0\uc190 \ubcf4\uc804)\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc774\ub294 \uc5b4\ub514\uae4c\uc9c0\ub098 \uc7a5\ubd80\uc0c1 \uacb0\uc190\uae08 \uc22b\uc790\ub97c \uc9c0\uc6b0\ub294 \ud68c\uacc4 \ucc98\ub9ac\uc774\uba70, \uc774\ubbf8 \uc9c0\ucd9c\ub41c \ud604\uae08\uc774 \ub3cc\uc544\uc624\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ub458\uc9f8, \ubb34\uc0c1\uc99d\uc790(\uc790\ubcf8\uae08 \uc804\uc785, \uc0c1\ubc95 \uc81c461\uc870)\uc785\ub2c8\ub2e4. \uc14b\uc9f8, \uc790\ubcf8\uc900\ube44\uae08 \ubc0f \uc774\uc775\uc900\ube44\uae08\uc758 \ucd1d\uc561\uc774 \uc790\ubcf8\uae08\uc758 1.5\ubc30\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\uc5d0 \ub530\ub77c \uadf8 \ucd08\uacfc \uae08\uc561 \ubc94\uc704\uc5d0\uc11c \uac10\uc561\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c461\uc870\uc7582).<\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-08.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-08.webp\"\n         alt=\"\uc790\ubcf8\uc900\ube44\uae08(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08) 9\uc5b5 9,800\ub9cc \uc6d0\uc774 \uccb4\uc778\uacfc \uc790\ubb3c\uc1e0\ub85c \uc7a0\uae34 \uae08\uace0\ub85c \ud45c\ud604\ub428. \uc0c1\ubc95 \uc81c460\uc870\uc5d0 \ub530\ub77c \ubc30\ub2f9\u00b7\ud658\uae09 \uae08\uc9c0\uc774\uba70, \uc608\uc678\uc801\uc73c\ub85c \uc0ac\uc6a9 \uac00\ub2a5\ud55c \ub450 \uac00\uc9c0 \uacbd\uc6b0(\uacb0\uc190\uae08 \ubcf4\uc804, \ubb34\uc0c1\uc99d\uc790)\ub97c \uc5f4\uc1e0 \uc544\uc774\ucf58\uc73c\ub85c \ub098\ud0c0\ub0c4.\"\n         title=\"Atlas Legal - Strict Rules on Capital Surplus: When Can It Be Used?\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\ud568\ubd80\ub85c \uc4f8 \uc218 \uc5c6\ub294 \uc790\ubcf8\uc900\ube44\uae08 \u2013 \uc0c1\ubc95 \uc81c460\uc870\uc758 \uaddc\uc728<\/figcaption><\/figure>\n<p><!-- \uc139\uc158 4 --><\/p>\n<div style=\"height: 20px\"><\/div>\n<h2 id=\"section4\">4. \ubb34\uc0c1\uc99d\uc790\ub780 \ubb34\uc5c7\uc774\uace0, \uc5b4\ub5bb\uac8c \uc9c4\ud589\ud558\ub098\uc694?<\/h2>\n<p>\ubb34\uc0c1\uc99d\uc790(\uc900\ube44\uae08\uc758 \uc790\ubcf8 \uc804\uc785)\ub294 \uc790\ubcf8\uc900\ube44\uae08\uc774\ub098 \uc774\uc775\uc789\uc5ec\uae08\uc744 \uc790\ubcf8\uae08\uc73c\ub85c \uc804\ud658\ud558\uace0, \uadf8\uc5d0 \uc0c1\uc751\ud558\ub294 \uc2e0\uc8fc\ub97c \uae30\uc874 \uc8fc\uc8fc\uc5d0\uac8c \ubb34\uc0c1\uc73c\ub85c \ubc30\uc815\ud558\ub294 \uc808\ucc28\uc785\ub2c8\ub2e4. \uc0c1\ubc95 \uc81c461\uc870\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4.<\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-09.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-09.webp\"\n         alt=\"\ubb34\uc0c1\uc99d\uc790 \uac1c\ub150 \uc2ac\ub77c\uc774\ub4dc. \uc790\ubcf8\uc900\ube44\uae08 \uae08\uace0\uc5d0\uc11c \ucd08\ub85d\ube5b \ud654\uc0b4\ud45c\ub85c \uc790\ubcf8\uae08 \uae08\uace0\ub85c \uc7ac\uc6d0\uc774 \uc774\uc804\ub418\uace0, \uc124\ub9bd\uc790 A\uc640 \ud22c\uc790\uc790 B\uc5d0\uac8c \uc2e0\uc8fc(\uc120\ubb3c \uc0c1\uc790)\uac00 \ubb34\uc0c1 \ubc30\uc815\ub418\ub294 \uacfc\uc815\uc744 \uadf8\ub9bc\uc73c\ub85c \ud45c\ud604. \uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08\uc744 \uc7ac\uc6d0\uc73c\ub85c \ud558\uc5ec \ubc30\ub2f9\uc18c\ub4dd\uc138 \uc5c6\uc74c\uc744 \uac15\uc870.\"\n         title=\"Atlas Legal - What Is a Free Stock Issuance (Bonus Issue)?\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\ubb34\uc0c1\uc99d\uc790\ub780? \u2013 \uc790\ubcf8\uc900\ube44\uae08\uc758 \uc790\ubcf8\uae08 \uc804\uc785 \uad6c\uc870<\/figcaption><\/figure>\n<h3>\ubb34\uc0c1\uc99d\uc790\ub294 \uc120\ud0dd\uc801 \uc808\ucc28\uc785\ub2c8\ub2e4<\/h3>\n<p>\ud68c\uc0ac\uc758 \uc77c\uc0c1\uc801\uc778 \ube44\uc6a9 \uc9c0\ucd9c(\uc784\uc9c1\uc6d0 \uae09\uc5ec, \uc784\ucc28\ub8cc, \uc6d0\uc790\uc7ac \uad6c\ub9e4 \ub4f1)\ub85c \uc778\ud574 \uacb0\uc190\uc774 \ubc1c\uc0dd\ud558\uba74 \uc790\ubcf8\uc900\ube44\uae08\uc73c\ub85c \uadf8 \uacb0\uc190\uc744 \ubcf4\uc804\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c, \uacb0\uc190\uc774 \ubc1c\uc0dd\ud558\ub294 \uc0c1\ud669\uc774\ub77c\uba74 \ubb34\uc0c1\uc99d\uc790\ub97c \ud1b5\ud574 \uc900\ube44\uae08\uc744 \uc790\ubcf8\uae08\uc73c\ub85c \uc804\uc785\uc2dc\ud0a4\ub294\uc9c0 \uc5ec\ubd80\uac00 \uacbd\uc601\uc0c1 \ud070 \ucc28\uc774\ub97c \ub0b3\uc9c0 \uc54a\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uacb0\uc190\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294 \ud55c \uc790\ubcf8\uc900\ube44\uae08\uc744 \uc9c1\uc811 \ucc98\ubd84\ud560 \uc218 \uc5c6\uc73c\ubbc0\ub85c, \uc790\ubcf8 \uad6c\uc870 \uc815\ube44\ub098 \ub300\uc678 \uc2e0\ub8b0\ub3c4 \uc81c\uace0 \ub4f1\uc758 \ubaa9\uc801\uc774 \uc5c6\ub2e4\uba74 \ubb34\uc0c1\uc99d\uc790\ub97c \ubc18\ub4dc\uc2dc \ud560 \uc774\uc720\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ubb34\uc0c1\uc99d\uc790\ub97c \ud558\uc9c0 \uc54a\uc73c\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/h3>\n<p>\ubb34\uc0c1\uc99d\uc790\ub97c \ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc0ac\uc5c5 \uc6b4\uc601\uc5d0\ub294 \uc9c0\uc7a5\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc790\ubcf8 \uad6c\uc870\uc640 \uc8fc\uc8fc \uad8c\ub9ac \uce21\uba74\uc5d0\uc11c \ub2e4\uc74c\uacfc \uac19\uc740 \ucc28\uc774\uac00 \uc0dd\uae41\ub2c8\ub2e4.<\/p>\n<table>\n<tr>\n<th>\ube44\uad50 \ud56d\ubaa9<\/th>\n<th>\ubb34\uc0c1\uc99d\uc790 \ubbf8\uc2e4\uc2dc<\/th>\n<th>\ubb34\uc0c1\uc99d\uc790 \uc2e4\uc2dc<\/th>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8\uae08<\/td>\n<td>2,000,000\uc6d0<\/td>\n<td>1,000,000,000\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8\uc900\ube44\uae08<\/td>\n<td>998,000,000\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc8fc\uc2dd \uc218 (A+B \ud569\uacc4)<\/td>\n<td>4,000\uc8fc<\/td>\n<td>2,000,000\uc8fc<\/td>\n<\/tr>\n<tr>\n<td>\uc8fc\ub2f9 \uac00\uce58 (\ub0a9\uc785\uae08 \uae30\uc900)<\/td>\n<td>\uc8fc\ub2f9 250,000\uc6d0<\/td>\n<td>\uc8fc\ub2f9 500\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ud5a5\ud6c4 \uc9c0\ubd84 \uc591\ub3c4\u00b7\ucd94\uac00 \ud22c\uc790 \uc720\uce58<\/td>\n<td>\uc8fc\uc2dd \uc218\uac00 \uc801\uc5b4 \uc8fc\ub2f9 \uac00\uaca9\uc774 \ub192\uc544 \uc591\ub3c4 \ub2e8\uc704\uac00 \ud07c<\/td>\n<td>\uc8fc\uc2dd \uc218\uac00 \ub9ce\uc544 \uc8fc\ub2f9 \uac00\uaca9\uc774 \ub0ae\uc544 \uc591\ub3c4 \ub2e8\uc704\uac00 \uc720\uc5f0\ud568<\/td>\n<\/tr>\n<tr>\n<td>\uc678\ubd80 \uc2e0\ub8b0\ub3c4\u00b7\uae08\uc735\uac70\ub798<\/td>\n<td>\uc790\ubcf8\uae08 200\ub9cc\uc6d0\uc73c\ub85c \ud45c\uc2dc<\/td>\n<td>\uc790\ubcf8\uae08 10\uc5b5\uc6d0\uc73c\ub85c \ud45c\uc2dc\ub418\uc5b4 \uc2e0\ub8b0\ub3c4 \uc81c\uace0<\/td>\n<\/tr>\n<\/table>\n<h3>\ubb34\uc0c1\uc99d\uc790\uc758 \uc2e4\uc9c8\uc801 \uc758\ubbf8<\/h3>\n<p>\ubb34\uc0c1\uc99d\uc790\ub97c \ud558\uba74 \ubc95\uc778\uc758 \uc790\ubcf8\uc900\ube44\uae08\uc740 \uc904\uace0 \uc790\ubcf8\uae08\uc740 \ub298\uc9c0\ub9cc, \uc8fc\uc8fc\uc758 \uc9c0\ubd84\uc728\uc740 \uc804\ud600 \ubcc0\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. A\uc640 B \ubaa8\ub450 50% \uc9c0\ubd84\uc744 \uc720\uc9c0\ud55c \ucc44\ub85c \uc8fc\uc2dd \uc218\ub9cc \uc99d\uac00\ud569\ub2c8\ub2e4. \uc790\ubcf8\uc900\ube44\uae08\uc774 \uc790\ubcf8\uae08\uc73c\ub85c \uc804\uc785\ub41c\ub2e4\uace0 \ud574\uc11c \ud604\uae08\uc744 \uc0c8\ub85c \uc4f8 \uc218 \uc788\uac8c \ub418\ub294 \uac83\uc774 \uc544\ub2c8\uba70, \uc790\ubcf8\uae08 \uc5ed\uc2dc \uc784\uc758\ub85c \uac10\uc18c\uc2dc\ud0ac \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc790\ubcf8\uae08\uc744 \uc904\uc774\ub824\uba74 \uc8fc\uc8fc\ucd1d\ud68c \ud2b9\ubcc4\uacb0\uc758\uc5d0 \uc758\ud55c \uac10\uc790 \uc808\ucc28\uac00 \ubcc4\ub3c4\ub85c \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<p>\ubb34\uc0c1\uc99d\uc790\uc758 \uc2e4\uc9c8\uc801 \ud6a8\uacfc\ub294 \ub300\uc678\uc801\uc73c\ub85c \ud45c\uc2dc\ub418\ub294 \uc790\ubcf8\uae08 \uaddc\ubaa8\uac00 \ucee4\uc9c4\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774 \uc0ac\uc548\uc5d0\uc11c \ubb34\uc0c1\uc99d\uc790\ub97c \ud558\uc9c0 \uc54a\uc73c\uba74 \uc790\ubcf8\uae08\uc774 200\ub9cc\uc6d0\uc5d0 \ubd88\uacfc\ud558\uc9c0\ub9cc, \ubb34\uc0c1\uc99d\uc790 \ud6c4\uc5d0\ub294 10\uc5b5\uc6d0\uc73c\ub85c \ud45c\uc2dc\ub429\ub2c8\ub2e4. \uac70\ub798\ucc98\u00b7\uae08\uc735\uae30\uad00\u00b7\ud22c\uc790\uc790 \uc785\uc7a5\uc5d0\uc11c\ub294 \uc790\ubcf8\uae08 \uaddc\ubaa8\uac00 \ud68c\uc0ac\uc758 \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \ud310\ub2e8\ud558\ub294 \uae30\uc900 \uc911 \ud558\ub098\uc774\ubbc0\ub85c, \uc790\ubcf8\uae08\uc774 \ud074\uc218\ub85d \uc2e0\ub8b0\ub3c4 \uce21\uba74\uc5d0\uc11c \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-11.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-11.webp\"\n         alt=\"\ubb34\uc0c1\uc99d\uc790\ub97c \ud558\uba74 \uc88b\uc740 2\uac00\uc9c0 \uc774\uc720 \uc2ac\ub77c\uc774\ub4dc. \uc67c\ucabd: \ub300\uc678 \uc2e0\ub8b0\ub3c4 \uae09\uc0c1\uc2b9 \u2013 \uc790\ubcf8\uae08 200\ub9cc \uc6d0\uc9dc\ub9ac \ud68c\uc0ac vs \uc790\ubcf8\uae08 10\uc5b5 \uc6d0\uc9dc\ub9ac \ud68c\uc0ac. \uc624\ub978\ucabd: \uc9c0\ubd84 \uac70\ub798\uc758 \uc720\uc5f0\uc131 \u2013 \uc8fc\uc2dd \uc218\uac00 4,000\uc8fc\uc5d0\uc11c 200\ub9cc \uc8fc\ub85c \ub298\uc5b4\ub098 \uc8fc\ub2f9 \ub2e8\uac00\uac00 \ub0ae\uc544\uc838 \uc784\uc9c1\uc6d0 \uc2a4\ud1a1\uc635\uc158 \ubd80\uc5ec\ub098 \uc18c\uc561 \uc9c0\ubd84 \uc591\ub3c4\uac00 \uc218\uc6d4\ud574\uc9d0.\"\n         title=\"Atlas Legal - Two Benefits of Bonus Issue for Startups\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\ubb34\uc0c1\uc99d\uc790\uc758 2\uac00\uc9c0 \uc2e4\uc775 \u2013 \uc2e0\ub8b0\ub3c4 \ud5a5\uc0c1 &#038; \uc9c0\ubd84 \uac70\ub798 \uc720\uc5f0\uc131<\/figcaption><\/figure>\n<h3>\ubb34\uc0c1\uc99d\uc790\uc758 \uacfc\uc138 \uc5ec\ubd80<\/h3>\n<p>\uc774 \uc0ac\uc548\uc5d0\uc11c \ubb34\uc0c1\uc99d\uc790\uc758 \uc7ac\uc6d0\uc740 \uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08(\uc0c1\ubc95 \uc81c459\uc870 \uc81c1\ud56d\uc5d0 \ub530\ub978 \uc790\ubcf8\uc900\ube44\uae08)\uc774\ubbc0\ub85c, \ubb34\uc0c1\uc99d\uc790\ub85c \ucde8\ub4dd\ud558\ub294 \uc8fc\uc2dd\uc740 \uc758\uc81c\ubc30\ub2f9\uc5d0\uc11c \uc81c\uc678\ub418\uc5b4 \ubc30\ub2f9\uc18c\ub4dd\uc138\uac00 \ubd80\uacfc\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \uc81c17\uc870 \uc81c2\ud56d \uc81c2\ud638 \ub2e8\uc11c \uac00\ubaa9). \ub9cc\uc57d \uc7ac\uc6d0\uc774 \uc774\uc775\uc900\ube44\uae08\uc774\ub098 \uc774\uc775\uc789\uc5ec\uae08\uc774\uc5c8\ub2e4\uba74 \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \uacfc\uc138\ub418\uc5c8\uc744 \uac83\uc774\ub098, \uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08\uc744 \uc7ac\uc6d0\uc73c\ub85c \ud558\ub294 \uc774 \uad6c\uc870\uc5d0\uc11c\ub294 \uadf8 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \ubb34\uc0c1\uc99d\uc790\ub85c \ucde8\ub4dd\ud55c \uc8fc\uc2dd\uc758 \ucde8\ub4dd\uac00\uc561\uc740 \ubcc4\ub3c4\ub85c \uacc4\uc0b0\ub418\ubbc0\ub85c, \ud5a5\ud6c4 \uc8fc\uc2dd \uc591\ub3c4 \uc2dc \uc591\ub3c4\uc18c\ub4dd\uc138 \ubd80\ubd84\uc740 \uc138\ubb34 \uc804\ubb38\uac00\uc640 \ubcc4\ub3c4\ub85c \uac80\ud1a0\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n<h3>\ubb34\uc0c1\uc99d\uc790 \uc808\ucc28<\/h3>\n<p>\uc6d0\uce59\uc801\uc73c\ub85c \uc774\uc0ac\ud68c \uacb0\uc758\ub9cc\uc73c\ub85c \uac00\ub2a5\ud569\ub2c8\ub2e4. \ub2e4\ub9cc \uc815\uad00\uc5d0\uc11c \uc8fc\uc8fc\ucd1d\ud68c\uac00 \uacb0\uc815\ud558\ub3c4\ub85d \uc815\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c461\uc870 \uc81c1\ud56d). \uc774\uc0ac\ud68c \uc758\uc0ac\ub85d\uc5d0\ub294 \ub2e4\uc74c \ub0b4\uc6a9\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc790\ubcf8\uc5d0 \uc804\uc785\ud560 \uc7ac\uc6d0: \uc790\ubcf8\uc789\uc5ec\uae08(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08)<\/li>\n<li>\uc790\ubcf8\uc5d0 \uc804\uc785\ud560 \uae08\uc561: 998,000,000\uc6d0<\/li>\n<li>\uc2e0\uc8fc\uc758 \uc885\ub958: \uae30\uba85\uc2dd \ubcf4\ud1b5\uc8fc\uc2dd<\/li>\n<li>\ubc1c\ud589 \uc8fc\uc2dd \uc218: 1,996,000\uc8fc(= 998,000,000\uc6d0 \u00f7 500\uc6d0)<\/li>\n<li>\uc2e0\uc8fc \ubc30\uc815 \uae30\uc900\uc77c \ubc0f \ubc30\ub2f9 \uae30\uc0b0\uc77c<\/li>\n<li>\uc2e0\uc8fc \ubc30\uc815 \ubc29\ubc95: \uae30\uc900\uc77c \ud604\uc7ac \uc8fc\uc8fc\uc5d0\uac8c \uc18c\uc720 \uc8fc\uc2dd 1\uc8fc\ub2f9 1\uc8fc \ubc30\uc815(\ubc30\uc815 \ube44\uc728 1:1)<\/li>\n<\/ul>\n<h3>\ubb34\uc0c1\uc99d\uc790 \ud6c4 \uc8fc\uc8fc\ubcc4 \uc8fc\uc2dd \ud604\ud669<\/h3>\n<table>\n<tr>\n<th>\uc8fc\uc8fc<\/th>\n<th>\ubb34\uc0c1\uc99d\uc790 \uc804 \uc8fc\uc2dd \uc218<\/th>\n<th>\ubb34\uc0c1\uc99d\uc790\ub85c \ubc1b\ub294 \uc2e0\uc8fc<\/th>\n<th>\ubb34\uc0c1\uc99d\uc790 \ud6c4 \uc8fc\uc2dd \uc218<\/th>\n<th>\uc9c0\ubd84\uc728<\/th>\n<\/tr>\n<tr>\n<td>A<\/td>\n<td>2,000\uc8fc<\/td>\n<td>998,000\uc8fc<\/td>\n<td>1,000,000\uc8fc<\/td>\n<td>50%<\/td>\n<\/tr>\n<tr>\n<td>B<\/td>\n<td>2,000\uc8fc<\/td>\n<td>998,000\uc8fc<\/td>\n<td>1,000,000\uc8fc<\/td>\n<td>50%<\/td>\n<\/tr>\n<tr>\n<td>\ud569\uacc4<\/td>\n<td>4,000\uc8fc<\/td>\n<td>1,996,000\uc8fc<\/td>\n<td>2,000,000\uc8fc<\/td>\n<td>100%<\/td>\n<\/tr>\n<\/table>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-10.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-10.webp\"\n         alt=\"\ubb34\uc0c1\uc99d\uc790 \uc804\ud6c4 \ube44\uad50 \uc2ac\ub77c\uc774\ub4dc. Before: \uc790\ubcf8\uae08 200\ub9cc \uc6d0, \ucd1d \uc8fc\uc2dd \uc218 4,000\uc8fc(A 50%, B 50%), \uc8fc\ub2f9 \uac00\uaca9 250,000\uc6d0. After: \uc790\ubcf8\uae08 10\uc5b5 \uc6d0, \ucd1d \uc8fc\uc2dd \uc218 2,000,000\uc8fc(A 50%, B 50%), \uc8fc\ub2f9 \uac00\uaca9 500\uc6d0. \uc9c0\ubd84\uc728\uc740 \ub3d9\uc77c\ud558\uac8c \uc720\uc9c0\ub428.\"\n         title=\"Atlas Legal - Bonus Issue Before &#038; After: Ownership Ratio Unchanged\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\ubb34\uc0c1\uc99d\uc790 \uc804\ud6c4 \u2013 \uc9c0\ubd84\uc728 \ubd88\ubcc0, \uc790\ubcf8\uae08\u00b7\uc8fc\uc2dd \uc218 \ud3ed\ubc1c\uc801 \uc99d\uac00<\/figcaption><\/figure>\n<p>\ubb34\uc0c1\uc99d\uc790 \ud6c4 \uc8fc\uc2dd\ud68c\uc0ac X\uc758 \uc790\ubcf8\uae08\uc740 1,000,000,000\uc6d0(10\uc5b5\uc6d0)\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<p>    <!-- \uc139\uc158 5 --><\/p>\n<div style=\"height: 20px\"><\/div>\n<h2 id=\"section5\">5. \uc804\uccb4 \uad6c\uc870\ub97c \ud45c\ub85c \uc815\ub9ac\ud558\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/h2>\n<p>\ubc95\uc778 \uc124\ub9bd\ubd80\ud130 \ubb34\uc0c1\uc99d\uc790\uae4c\uc9c0 \uc804\uccb4 4\ub2e8\uacc4 \uad6c\uc870\ub97c \ud55c\ub208\uc5d0 \uc815\ub9ac\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table>\n<tr>\n<th>\ub2e8\uacc4<\/th>\n<th>\ud56d\ubaa9<\/th>\n<th>\ub0b4\uc6a9<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"4\"><strong>1. \ucd5c\ucd08 \uc124\ub9bd<\/strong><br \/>(A \ub2e8\ub3c5)<\/td>\n<td>\uc561\uba74\uac00<\/td>\n<td>500\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ubc1c\ud589 \uc8fc\uc2dd \uc218<\/td>\n<td>2,000\uc8fc<\/td>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8\uae08<\/td>\n<td>1,000,000\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc8fc\uc8fc \uad6c\uc131<\/td>\n<td>A 100%<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><strong>2. \uc720\uc0c1\uc99d\uc790<\/strong><br \/>(B \uc2e0\uc8fc \uc778\uc218)<\/td>\n<td>B\uc758 \ud22c\uc790\uae08<\/td>\n<td>999,000,000\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc720\uc0c1\uc99d\uc790 \ud6c4 \uc8fc\uc8fc \uad6c\uc131<\/td>\n<td>A 50%, B 50%<\/td>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8\uc900\ube44\uae08(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08)<\/td>\n<td>998,000,000\uc6d0<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\"><strong>3. \ubb34\uc0c1\uc99d\uc790<\/strong><br \/>(\uc900\ube44\uae08 \uc790\ubcf8\uc804\uc785)<\/td>\n<td>\uc804\uc785 \uc7ac\uc6d0<\/td>\n<td>\uc790\ubcf8\uc789\uc5ec\uae08(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08)<\/td>\n<\/tr>\n<tr>\n<td>\uc804\uc785 \uae08\uc561<\/td>\n<td>998,000,000\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ubb34\uc0c1\uc99d\uc790 \ud6c4 \uc790\ubcf8\uae08<\/td>\n<td>1,000,000,000\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ubb34\uc0c1\uc99d\uc790 \ud6c4 \uc8fc\uc8fc \uad6c\uc131<\/td>\n<td>A 1,000,000\uc8fc(50%) \/ B 1,000,000\uc8fc(50%)<\/td>\n<\/tr>\n<\/table>\n<h3>\uc774 \uad6c\uc870 \uc124\uacc4\uc5d0\uc11c \uc8fc\uc758\ud574\uc57c \ud560 \uc0ac\ud56d<\/h3>\n<p>\uc704 \uad6c\uc870\ub294 \ubc95\uc778\uc138\ubc95, \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95, \uc0c1\ubc95 \ub4f1 \uc5ec\ub7ec \ubc95\ub960\uc774 \uad50\ucc28\ud558\ub294 \uc601\uc5ed\uc785\ub2c8\ub2e4. \uc2e4\ubb34\uc5d0\uc11c\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc744 \ucd94\uac00\ub85c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li><strong>\uc2e0\uc8fc \ubc1c\ud589\uac00\uc561\uc758 \uc801\uc815\uc131:<\/strong>\n<p>\uc774 \uc0ac\uc548\uacfc \uac19\uc774 \uae30\uc874 \uc8fc\uc8fc\uac00 \uc544\ub2cc \uc81c3\uc790\uc778 B\uac00 \uc2e0\uc8fc\ub97c \uc778\uc218\ud558\ub294 \uacbd\uc6b0, A\uc640 B\uac00 \uc0c1\uc99d\uc138\ubc95\uc0c1 \ud2b9\uc218\uad00\uacc4\uc778\uc774 \uc544\ub2cc \uc21c\uc218\ud55c \uc81c3\uc790 \uad00\uacc4\ub77c\uba74 \ubc1c\ud589\uac00\uc561\uc758 \ub192\uace0 \ub0ae\uc74c\uacfc \uad00\uacc4\uc5c6\uc774 \uc99d\uc790\uc5d0 \ub530\ub978 \uc774\uc775\uc758 \uc99d\uc5ec \ubb38\uc81c(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c39\uc870)\ub294 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 A\uc640 B\uac00 \ud2b9\uc218\uad00\uacc4\uc778(\uc608: \uac00\uc871 \uac04 \ud22c\uc790, \uc9c0\uc778 \uac04 \ud22c\uc790 \ub4f1)\uc778 \uacbd\uc6b0\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uacfc\uc138 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\u2460 B\uac00 \uc2dc\uac00\ubcf4\ub2e4 <strong>\ub192\uc740<\/strong> \uac00\uc561\uc73c\ub85c \uc2e0\uc8fc\ub97c \uc778\uc218\ud55c \uacbd\uc6b0: B\uac00 \uc2dc\uac00\ubcf4\ub2e4 \ube44\uc2f8\uac8c \uc8fc\uc2dd\uc744 \uc0ac\uba74 \uae30\uc874 \uc8fc\uc8fc\uc778 A\uc758 \uc8fc\uc2dd \uac00\uce58\uac00 \uc0c1\ub300\uc801\uc73c\ub85c \ub192\uc544\uc9c0\ub294 \uc774\uc775\uc774 \uc0dd\uae41\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 A\uac00 B\ub85c\ubd80\ud130 \uc774\uc775\uc744 \uc99d\uc5ec\ubc1b\uc740 \uac83\uc73c\ub85c \ubcf4\uc544 A\uc5d0\uac8c \uc99d\uc5ec\uc138\uac00 \uacfc\uc138\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uc81c39\uc870 \uc81c1\ud56d \uc81c2\ud638 \ub2e4\ubaa9).<\/p>\n<p>\u2461 B\uac00 \uc2dc\uac00\ubcf4\ub2e4 <strong>\ub0ae\uc740<\/strong> \uac00\uc561\uc73c\ub85c \uc2e0\uc8fc\ub97c \uc778\uc218\ud55c \uacbd\uc6b0: B\uac00 \uc2dc\uac00\ubcf4\ub2e4 \uc2f8\uac8c \uc8fc\uc2dd\uc744 \uc0ac\uba74 B \uc790\uc2e0\uc774 \uc800\uac00 \uc778\uc218\uc758 \uc774\uc775\uc744 \uc5bb\uc740 \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 B\uc5d0\uac8c \uc99d\uc5ec\uc138\uac00 \uacfc\uc138\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uc81c39\uc870 \uc81c1\ud56d \uc81c1\ud638 \ub2e4\ubaa9).<\/p>\n<p>\ub530\ub77c\uc11c A\uc640 B\uac00 \ud2b9\uc218\uad00\uacc4\uc778\uc778 \uacbd\uc6b0\uc5d0\ub294 \ubc1c\ud589\uac00\uc561 \uc124\uc815\uc5d0 \uac01\ubcc4\ud788 \uc8fc\uc758\uac00 \ud544\uc694\ud558\uba70, \uc0ac\uc804\uc5d0 \uc138\ubb34 \uc804\ubb38\uac00\uc640 \uac80\ud1a0\ud558\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/li>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-12.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-12.webp\"\n         alt=\"\ud22c\uc790\uc790\uac00 \uac00\uc871\uc774\ub098 \uce5c\ucc99 \ub4f1 \uc0c1\uc99d\uc138\ubc95\uc0c1 \ud2b9\uc218\uad00\uacc4\uc778\uc778 \uacbd\uc6b0\uc758 \ub9ac\uc2a4\ud06c \uc2ac\ub77c\uc774\ub4dc. \uc81c3\uc790\ub77c\uba74 \uc2e0\uc8fc\ub97c \uc544\ubb34\ub9ac \ube44\uc2f8\uac8c \ubc1c\ud589\ud574\ub3c4 \uc99d\uc5ec\uc138 \ubb38\uc81c \uc5c6\uc74c. \ud2b9\uc218\uad00\uacc4\uc778\uc774\ub77c\uba74 \uc0c1\uc99d\uc138\ubc95 \uc81c39\uc870\uc5d0 \ub530\ub77c \uace0\uac00 \ubc1c\ud589 \uc2dc \uae30\uc874 \uc8fc\uc8fc A\uc5d0\uac8c \uc99d\uc5ec\uc138\uac00 \uacfc\uc138\ub420 \uc218 \uc788\uc74c.\"\n         title=\"Atlas Legal - Related Party Risk in Share Issuance Under Inheritance Tax Act\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\uc8fc\uc758: \ud22c\uc790\uc790\uac00 \ud2b9\uc218\uad00\uacc4\uc778\uc774\ub77c\uba74 \u2013 \uc0c1\uc99d\uc138\ubc95 \uc81c39\uc870 \ub9ac\uc2a4\ud06c<\/figcaption><\/figure>\n<li><strong>\uc815\uad00 \uc791\uc131:<\/strong> \ud68c\uc0ac\uc758 \ubaa9\uc801, \uc8fc\uc2dd \uc591\ub3c4 \uc81c\ud55c, \uc774\uc0ac\ud68c \uad6c\uc131 \ub4f1\uc744 \ud22c\uc790 \uc870\uac74\uc5d0 \ub9de\uac8c \uc124\uacc4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uc8fc\uc8fc\uac04 \uacc4\uc57d:<\/strong> \uc758\uacb0\uad8c \ud589\uc0ac \ubc29\ubc95, \uc774\uc0ac \uc120\uc784 \uad8c\ud55c, \ud22c\uc790 \ud68c\uc218 \ubc29\ubc95(EXIT) \ub4f1\uc744 \ubcc4\ub3c4 \uc8fc\uc8fc\uac04 \uacc4\uc57d\uc73c\ub85c \uc815\ud574 \ub450\ub294 \uac83\uc774 \ubd84\uc7c1 \uc608\ubc29\uc5d0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uc774\uc0ac\ud68c \uc758\uc0ac\ub85d \ubc0f \uc8fc\uc8fc\ucd1d\ud68c \uc758\uc0ac\ub85d:<\/strong> \uc808\ucc28\uc0c1 \ud558\uc790\uac00 \uc5c6\ub3c4\ub85d \uac01 \uc758\uc0ac\ub85d\uc744 \uc815\ud655\ud788 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\ubcc0\uacbd \ub4f1\uae30:<\/strong> \uc720\uc0c1\uc99d\uc790 \ubc0f \ubb34\uc0c1\uc99d\uc790 \uc774\ud6c4 \ubc95\uc778 \ub4f1\uae30\ub97c \ubcc0\uacbd\ud574\uc57c \ud569\ub2c8\ub2e4(\uc0c1\uc5c5\ub4f1\uae30\ubc95 \uad00\ub828 \uaddc\uc815 \ucc38\uc870).<\/li>\n<\/ul>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-13.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-13.webp\"\n         alt=\"\uc644\ubcbd\ud55c \uc9c0\ubd84 \uad6c\uc870 \uc138\ud305 \ub9c8\uc2a4\ud130\ud50c\ub79c \ucd1d\uc815\ub9ac \uc2ac\ub77c\uc774\ub4dc. \ub2e8\ub3c5 \uc124\ub9bd(A\uac00 100% \uc9c0\ubd84, \uc790\ubcf8\uae08 100\ub9cc \uc6d0, \uc99d\uc5ec\uc138 \uc6d0\ucc9c \ucc28\ub2e8) \u2192 \uc720\uc0c1\uc99d\uc790(B\uac00 \ube44\uc2fc \uac12\uc5d0 \uc2e0\uc8fc \uc778\uc218, 50:50 \uc9c0\ubd84 \uc644\uc131, 9.98\uc5b5 \uc6d0 \uc790\ubcf8\uc900\ube44\uae08 \uc801\ub9bd) \u2192 \ubb34\uc0c1\uc99d\uc790(\uc790\ubcf8\uc900\ube44\uae08\uc744 \uc790\ubcf8\uae08\uc73c\ub85c \uc804\uc785, \uc790\ubcf8\uae08 10\uc5b5\uc9dc\ub9ac \uc6b0\ub7c9 \ud68c\uc0ac\ub85c \ub3c4\uc57d)\uc758 3\ub2e8\uacc4 \ud750\ub984\ub3c4.\"\n         title=\"Atlas Legal - Master Plan for Perfect Equity Structure Setup\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\uc9c0\ubd84 \uad6c\uc870 \uc138\ud305 \ub9c8\uc2a4\ud130\ud50c\ub79c \u2013 3\ub2e8\uacc4 \ucd1d\uc815\ub9ac<\/figcaption><\/figure>\n<p>\ubc95\uc778 \uc124\ub9bd\uacfc \ud22c\uc790 \uad6c\uc870 \uc124\uacc4\ub294 \ud55c \ubc88 \uc798\ubabb \uc124\uacc4\ud558\uba74 \uc0ac\ud6c4\uc5d0 \uc138\uae08 \ucd94\uc9d5, \ub4f1\uae30 \ubb34\ud6a8, \uc8fc\uc8fc \uac04 \ubd84\uc7c1 \ub4f1 \ubcf5\uc7a1\ud55c \ubb38\uc81c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud310\ub840 \uac80\ud1a0\uc640 \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \ucc98\uc74c\ubd80\ud130 \uc62c\ubc14\ub978 \uad6c\uc870\ub97c \uc124\uacc4\ud558\ub294 \uac83\uc774 \uacb0\uacfc\uc801\uc73c\ub85c \ube44\uc6a9\uc744 \uc904\uc774\ub294 \uae38\uc785\ub2c8\ub2e4.<\/p>\n<p>    <!-- FAQ \uc139\uc158 --><\/p>\n<div style=\"height: 20px\"><\/div>\n<h2 id=\"section6\">6. FAQ<\/h2>\n<div class=\"faq-block\">\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q1. \ud22c\uc790\uc790\uac00 \ucc3d\uc5c5\uc790 \ub300\uc2e0 \ubc95\uc778 \uc124\ub9bd \uc790\uae08\uc744 \ub0b4\uc8fc\uba74 \uc99d\uc5ec\uc138\uac00 \ubc1c\uc0dd\ud558\ub098\uc694?<\/p>\n<p>A. \ub124, \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud22c\uc790\uc790\uac00 10\uc5b5\uc6d0\uc744 \ub0b4\uace0 \ucc3d\uc5c5\uc790\uc640 50:50\uc73c\ub85c \uc9c0\ubd84\uc744 \ub098\ub204\ub294 \uad6c\uc870\ub77c\uba74, \ucc3d\uc5c5\uc790\ub294 5\uc5b5\uc6d0\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc81c\uc801 \uc774\uc775\uc744 \ubb34\uc0c1\uc73c\ub85c \uc5bb\uc740 \uac83\uc73c\ub85c \ubcfc \uc218 \uc788\uc5b4 \uc99d\uc5ec\uc138 \uacfc\uc138 \ubb38\uc81c\uac00 \uc0dd\uae41\ub2c8\ub2e4. \uc774\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574\uc11c\ub294 \ucc3d\uc5c5\uc790 \ub2e8\ub3c5\uc73c\ub85c \ucd5c\ucd08 \ubc95\uc778\uc744 \uc124\ub9bd\ud55c \ub4a4, \ud22c\uc790\uc790\uc758 \uc790\uae08\uc744 \uc720\uc0c1\uc99d\uc790 \ubc29\uc2dd\uc73c\ub85c \uc218\ub839\ud558\ub294 \uad6c\uc870\ub97c \ud65c\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q2. \uc720\uc0c1\uc99d\uc790 \uc2dc \uc8fc\uc2dd \ubc1c\ud589\uac00\uaca9\uc740 \uc5b4\ub5bb\uac8c \uc815\ud558\ub098\uc694?<\/p>\n<p>A. \uc2e0\uc124 \ubc95\uc778\uc758 \uacbd\uc6b0 \uc544\uc9c1 \uc2dc\uc7a5\uac00\uaca9\uc774 \ud615\uc131\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \ub2f9\uc0ac\uc790 \ud611\uc0c1\uc5d0 \uc758\ud574 \ubc1c\ud589\uac00\uaca9\uc744 \uc815\ud558\ub294 \uac83\uc774 \uc77c\ubc18\uc801\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95\uc0c1 \ube44\uc0c1\uc7a5\uc8fc\uc2dd \ud3c9\uac00 \uaddc\uc815\uc744 \uace0\ub824\ud558\uc5ec, \uc9c0\ub098\uce58\uac8c \uc800\uac00 \ub610\ub294 \uace0\uac00\ub85c \ubc1c\ud589\ud558\uba74 \uc774\uc775\uc758 \uc99d\uc5ec \ubb38\uc81c\uac00 \uc0dd\uae38 \uc218 \uc788\uc73c\ubbc0\ub85c \uc0ac\uc804\uc5d0 \uc138\ubb34 \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c39\uc870).<\/p>\n<\/p><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q3. \uc790\ubcf8\uc900\ube44\uae08(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08)\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/p>\n<p>A. \uc8fc\uc2dd\uc744 \uc561\uba74\uac00\ubcf4\ub2e4 \ub192\uc740 \uac00\uaca9\uc73c\ub85c \ubc1c\ud589\ud560 \ub54c \uc561\uba74\uac00 \ucd08\uacfc \ubd80\ubd84\uc774 \uc790\ubcf8\uc900\ube44\uae08(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08)\uc73c\ub85c \uc801\ub9bd\ub429\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c459\uc870 \uc81c1\ud56d, \uc0c1\ubc95 \uc2dc\ud589\ub839 \uc81c18\uc870). \uc790\ubcf8\uc900\ube44\uae08\uc740 \uc790\ubcf8\uae08\uc758 \uacb0\uc190 \ubcf4\uc804\uc5d0 \ucda9\ub2f9\ud558\ub294 \uacbd\uc6b0 \uc678\uc5d0\ub294 \ucc98\ubd84\ud558\uc9c0 \ubabb\ud569\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c460\uc870). \ub2e4\ub9cc \uc790\ubcf8\uc900\ube44\uae08 \ubc0f \uc774\uc775\uc900\ube44\uae08\uc758 \ucd1d\uc561\uc774 \uc790\ubcf8\uae08\uc758 1.5\ubc30\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\ub85c \uadf8 \ucd08\uacfc \ubc94\uc704 \ub0b4\uc5d0\uc11c \uac10\uc561\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c461\uc870\uc7582).<\/p>\n<\/p><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q4. \ubb34\uc0c1\uc99d\uc790\ub780 \ubb34\uc5c7\uc774\uace0, \uc5b4\ub5a4 \uc808\ucc28\uac00 \ud544\uc694\ud55c\uac00\uc694?<\/p>\n<p>A. \ubb34\uc0c1\uc99d\uc790\ub780 \uc790\ubcf8\uc900\ube44\uae08\uc774\ub098 \uc774\uc775\uc789\uc5ec\uae08\uc744 \uc790\ubcf8\uae08\uc73c\ub85c \uc804\uc785\ud558\uba74\uc11c \uadf8\uc5d0 \uc0c1\uc751\ud558\ub294 \uc2e0\uc8fc\ub97c \uae30\uc874 \uc8fc\uc8fc\uc5d0\uac8c \ubb34\uc0c1\uc73c\ub85c \ubc30\uc815\ud558\ub294 \uac83\uc785\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c461\uc870). \uc6d0\uce59\uc801\uc73c\ub85c \uc774\uc0ac\ud68c \uacb0\uc758\ub9cc\uc73c\ub85c \uac00\ub2a5\ud558\ub098, \uc815\uad00\uc5d0\uc11c \uc8fc\uc8fc\ucd1d\ud68c\uac00 \uacb0\uc815\ud558\ub3c4\ub85d \uc815\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c461\uc870 \uc81c1\ud56d). \uae30\uc874 \uc8fc\uc8fc\uc5d0\uac8c \uc18c\uc720\uc8fc\uc2dd \ube44\uc728\ub300\ub85c \uc2e0\uc8fc\uac00 \ubc30\uc815\ub418\ubbc0\ub85c \uc9c0\ubd84 \uad6c\uc870\uc5d0\ub294 \ubcc0\ud654\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q5. \ubb34\uc0c1\uc99d\uc790 \ud6c4 \uc8fc\uc8fc\ubcc4 \uc9c0\ubd84 \ube44\uc728\uc774 \ubc14\ub00c\ub098\uc694?<\/p>\n<p>A. \ubc14\ub00c\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubb34\uc0c1\uc99d\uc790\ub294 \uae30\uc874 \uc8fc\uc8fc \uc804\uc6d0\uc5d0\uac8c \uc18c\uc720 \uc8fc\uc2dd \ube44\uc728 \uadf8\ub300\ub85c \uc2e0\uc8fc\ub97c \ubc30\uc815\ud558\uae30 \ub54c\ubb38\uc5d0, \ubb34\uc0c1\uc99d\uc790 \uc804\ud6c4\ub85c \uac01 \uc8fc\uc8fc\uc758 \uc9c0\ubd84\uc728\uc740 \ub3d9\uc77c\ud558\uac8c \uc720\uc9c0\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc8fc\uc2dd \uc218\ub294 \ub298\uc5b4\ub098\uace0, \uc790\ubcf8\uae08 \uaddc\ubaa8\ub3c4 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q6. \uc774\uc640 \uac19\uc740 \ud22c\uc790 \uad6c\uc870 \uc124\uacc4\ub97c \ubcc0\ud638\uc0ac\uc5d0\uac8c \ub9e1\uaca8\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc778\uac00\uc694?<\/p>\n<p>A. \uc138\ubc95\uc0c1 \uc99d\uc5ec \ubb38\uc81c, \uc0c1\ubc95\uc0c1 \uc808\ucc28 \uc900\uc218, \uc815\uad00 \uc791\uc131, \uc774\uc0ac\ud68c \uc758\uc0ac\ub85d \ubc0f \uc8fc\uc8fc\ucd1d\ud68c \uc758\uc0ac\ub85d \uc791\uc131, \uc8fc\uad8c \ubd88\uc18c\uc9c0 \uc2e0\uace0, \ubcc0\uacbd \ub4f1\uae30 \ub4f1 \ubc95\uc778 \uc124\ub9bd\ubd80\ud130 \uc99d\uc790\uae4c\uc9c0 \ub2e4\uc591\ud55c \ubc95\uc801 \uc774\uc288\uac00 \uc5f0\uacb0\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \ud558\ub098\ub77c\ub3c4 \uc808\ucc28\ub97c \uc798\ubabb \ubc1f\uc73c\uba74 \uc0ac\ud6c4\uc5d0 \uc138\uae08 \ucd94\uc9d5\uc774\ub098 \ub4f1\uae30 \ubb34\ud6a8 \ubb38\uc81c\uac00 \uc0dd\uae38 \uc218 \uc788\uc73c\ubbc0\ub85c, \ucc98\uc74c\ubd80\ud130 \uc804\ubb38\uac00\uc758 \uc870\ub825\uc744 \ubc1b\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<p>    <!-- \uacbd\ud5d8 \uac15\uc870 \ubb38\uad6c --><\/p>\n<p>\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\ub294 \uc778\ucc9c \uc1a1\ub3c4\uc5d0\uc11c \uae30\uc5c5 \uc790\ubb38 \ubc0f \uae30\uc5c5 \ubd84\uc7c1 \uc804\ubb38 \ubc95\ub960 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubc95\uc778 \uc124\ub9bd \ub2e8\uacc4\ubd80\ud130 \ud22c\uc790 \uad6c\uc870 \uc124\uacc4, \uc8fc\uc8fc\uac04 \uacc4\uc57d \uc791\uc131, \uc720\uc0c1\u00b7\ubb34\uc0c1\uc99d\uc790 \uad00\ub828 \uc11c\ub958 \uc804\ubc18\uc5d0 \uac78\uccd0 \ub2e4\uc218\uc758 \uc790\ubb38\uc744 \uc218\ud589\ud558\uc600\uc2b5\ub2c8\ub2e4. \ubcf5\uc7a1\ud55c \uc138\ubc95\u00b7\uc0c1\ubc95 \uad50\ucc28 \uc774\uc288\ub97c \ucc98\uc74c\ubd80\ud130 \uc62c\ubc14\ub974\uac8c \uc124\uacc4\ud558\ub294 \uac83\uc774 \uc7a5\uae30\uc801\uc778 \ubd84\uc7c1 \uc608\ubc29\uacfc \ube44\uc6a9 \uc808\uac10\uc73c\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n<p class=\"disclaimer\" style=\"margin: 20px 0;\">\u203b \ubcf8 \uae00\uc5d0\uc11c \uc18c\uac1c\ub41c \ubc95\ub960 \uc815\ubcf4\ub294 \uc77c\ubc18\uc801\uc778 \uc548\ub0b4 \ubaa9\uc801\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc73c\uba70, \uac1c\ubcc4 \uc0ac\uac74\uc758 \uad6c\uccb4\uc801\uc778 \uc0ac\uc2e4\uad00\uacc4\uc5d0 \ub530\ub77c \ubc95\uc801 \ud310\ub2e8\uc774 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c \uc0ac\uac74\uc5d0 \ub300\ud55c \ub300\uc751\uc740 \ubc18\ub4dc\uc2dc \ubcc0\ud638\uc0ac\uc640 \uc0c1\ub2f4\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n<p>    <!-- \uc800\uc790 \uc18c\uac1c --><\/p>\n<div class=\"author-box\">\n<img decoding=\"async\" class=\"author-avatar\" src=\"https:\/\/atlaw.kr\/wp-content\/uploads\/2022\/12\/\uae40\ud0dc\uc9c4-1.png\" alt=\"\uae40\ud0dc\uc9c4 \ub300\ud45c\ubcc0\ud638\uc0ac \u2014 \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\"><\/p>\n<div class=\"author-text\">\n<div class=\"author-section-label\">\uae00\uc4f4\uc774 \uc18c\uac1c<\/div>\n<div class=\"author-name\">\uae40\ud0dc\uc9c4 | \ub300\ud45c\ubcc0\ud638\uc0ac<\/div>\n<div class=\"author-detail\">\uae30\uc5c5 \uc790\ubb38, \uae30\uc5c5 \ubd84\uc7c1, \uae30\uc5c5 \ud615\uc0ac \uc804\ubb38 \ubcc0\ud638\uc0ac<\/div>\n<div class=\"author-detail\">(\uc804)\uac80\uc0ac | \uc0ac\ubc95\uc5f0\uc218\uc6d0 33\uae30<\/div>\n<div class=\"author-detail\">\uace0\ub824\ub300\ud559\uad50 \ubc95\ud559 \ud559\uc0ac\u00b7\ud615\ubc95 \uc11d\uc0ac, University of California, Davis \ubc95\ud559\uc11d\uc0ac(LL.M.)<\/div>\n<div class=\"author-detail\">\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 | \uc778\ucc9c \uc1a1\ub3c4<\/div>\n<p><a class=\"author-link\" href=\"https:\/\/atlaw.kr\" target=\"_blank\" rel=\"noopener noreferrer\">\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ud648\ud398\uc774\uc9c0 \ubc14\ub85c\uac00\uae30 \u2192<\/a>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ud22c\uc790\uc790\ub85c\ubd80\ud130 \uc790\uae08\uc744 \ubc1b\uc544 \ubc95\uc778\uc744 \uc124\ub9bd\ud560 \ub54c \uc99d\uc5ec\uc138 \ubb38\uc81c\ub97c \ubc29\uc9c0\ud558\ub294 \uc720\uc0c1\uc99d\uc790\u00b7\ubb34\uc0c1\uc99d\uc790 \uad6c\uc870 \uc124\uacc4 \ubc29\ubc95\uc744 \uc2e4\ubb34 \uc0ac\ub840\uc640 \ud568\uaed8 \ub2e8\uacc4\ubcc4\ub85c \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[14,212],"tags":[312,570,568,569,571],"class_list":["post-2559","post","type-post","status-publish","format-standard","hentry","category-14","category-212","tag-312","tag-570","tag-568","tag-569","tag-571"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ud22c\uc790\uc790\uc640 \ubc95\uc778 \uc124\ub9bd \uc2dc \uc99d\uc5ec\uc138\ub97c \ud53c\ud558\ub294 \ubc29\ubc95\uc740? \uc720\uc0c1\uc99d\uc790\u00b7\ubb34\uc0c1\uc99d\uc790 \uad6c\uc870 \uc2e4\ubb34 \ud574\uc124 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4<\/title>\n<meta name=\"description\" content=\"\ud22c\uc790\uc790\ub85c\ubd80\ud130 \uc790\uae08\uc744 \ubc1b\uc544 \ubc95\uc778\uc744 \uc124\ub9bd\ud560 \ub54c \uc99d\uc5ec\uc138 \ubb38\uc81c\ub97c \ubc29\uc9c0\ud558\ub294 \uc720\uc0c1\uc99d\uc790\u00b7\ubb34\uc0c1\uc99d\uc790 \uad6c\uc870 \uc124\uacc4 \ubc29\ubc95\uc744 \uc2e4\ubb34 \uc0ac\ub840\uc640 \ud568\uaed8 \ub2e8\uacc4\ubcc4\ub85c \uc124\uba85\ud569\ub2c8\ub2e4.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/atlaw.kr\/kr-blog\/\ud22c\uc790\uc790-\ubc95\uc778\uc124\ub9bd-\uc99d\uc5ec\uc138-\uc720\uc0c1\uc99d\uc790-\ubb34\uc0c1\uc99d\uc790\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\ud22c\uc790\uc790\uc640 \ubc95\uc778 \uc124\ub9bd \uc2dc \uc99d\uc5ec\uc138\ub97c \ud53c\ud558\ub294 \ubc29\ubc95\uc740? \uc720\uc0c1\uc99d\uc790\u00b7\ubb34\uc0c1\uc99d\uc790 \uad6c\uc870 \uc2e4\ubb34 \ud574\uc124 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\" \/>\n<meta property=\"og:description\" content=\"\ud22c\uc790\uc790\ub85c\ubd80\ud130 \uc790\uae08\uc744 \ubc1b\uc544 \ubc95\uc778\uc744 \uc124\ub9bd\ud560 \ub54c \uc99d\uc5ec\uc138 \ubb38\uc81c\ub97c \ubc29\uc9c0\ud558\ub294 \uc720\uc0c1\uc99d\uc790\u00b7\ubb34\uc0c1\uc99d\uc790 \uad6c\uc870 \uc124\uacc4 \ubc29\ubc95\uc744 \uc2e4\ubb34 \uc0ac\ub840\uc640 \ud568\uaed8 \ub2e8\uacc4\ubcc4\ub85c \uc124\uba85\ud569\ub2c8\ub2e4.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/atlaw.kr\/kr-blog\/\ud22c\uc790\uc790-\ubc95\uc778\uc124\ub9bd-\uc99d\uc5ec\uc138-\uc720\uc0c1\uc99d\uc790-\ubb34\uc0c1\uc99d\uc790\/\" \/>\n<meta property=\"og:site_name\" content=\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ube14\ub85c\uadf8\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-24T05:39:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-30T11:17:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tt20260324-01.webp\" \/>\n<meta name=\"author\" content=\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\uae00\uc4f4\uc774\" \/>\n\t<meta name=\"twitter:data1\" content=\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\" \/>\n\t<meta name=\"twitter:label2\" content=\"\uc608\uc0c1 \ub418\ub294 \ud310\ub3c5 \uc2dc\uac04\" \/>\n\t<meta name=\"twitter:data2\" content=\"14\ubd84\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ed%88%ac%ec%9e%90%ec%9e%90-%eb%b2%95%ec%9d%b8%ec%84%a4%eb%a6%bd-%ec%a6%9d%ec%97%ac%ec%84%b8-%ec%9c%a0%ec%83%81%ec%a6%9d%ec%9e%90-%eb%ac%b4%ec%83%81%ec%a6%9d%ec%9e%90\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ed%88%ac%ec%9e%90%ec%9e%90-%eb%b2%95%ec%9d%b8%ec%84%a4%eb%a6%bd-%ec%a6%9d%ec%97%ac%ec%84%b8-%ec%9c%a0%ec%83%81%ec%a6%9d%ec%9e%90-%eb%ac%b4%ec%83%81%ec%a6%9d%ec%9e%90\\\/\"},\"author\":{\"name\":\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#\\\/schema\\\/person\\\/184bcdecc06f89fd6c36b29781165b55\"},\"headline\":\"\ud22c\uc790\uc790\uc640 \ubc95\uc778 \uc124\ub9bd \uc2dc \uc99d\uc5ec\uc138\ub97c \ud53c\ud558\ub294 \ubc29\ubc95\uc740? \uc720\uc0c1\uc99d\uc790\u00b7\ubb34\uc0c1\uc99d\uc790 \uad6c\uc870 \uc2e4\ubb34 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