{"id":12882,"date":"2025-02-06T05:36:53","date_gmt":"2025-02-05T20:36:53","guid":{"rendered":"https:\/\/www.sanctionlab.com\/?p=12882"},"modified":"2025-02-13T09:59:32","modified_gmt":"2025-02-13T00:59:32","slug":"%ec%8b%ac%ec%b8%b5%eb%b6%84%ec%84%9d-%e7%be%8e-eu-%ec%a1%b0%ec%84%b8%ec%a0%84%ec%9f%81-%ea%b0%88%eb%93%b1%ec%9d%98-%ea%b8%b0%ec%9b%90%ea%b3%bc-%ec%a0%84%eb%a7%9d-1","status":"publish","type":"post","link":"https:\/\/www.sanctionlab.com\/?p=12882","title":{"rendered":"[\uc2ec\uce35\ubd84\uc11d] \u7f8e-EU \uc870\uc138\uc804\uc7c1: \uac08\ub4f1\uc758 \uae30\uc6d0\uacfc \uc804\ub9dd (1)"},"content":{"rendered":"<h6>\ud3b8\uc9d1\uc790 \uc8fc: \ubbf8\uad6d\uacfc \uc720\ub7fd\uc740 \uc624\ub7ab\ub3d9\uc548 \ubb34\uc5ed\uacfc \ud22c\uc790\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc138\uae08 \ubb38\uc81c\ub97c \ub450\uace0 \uac08\ub4f1\uc744 \ube5a\uc5b4\uc654\uc74c. 1960\ub144\ub300\ubd80\ud130 1990\ub144\ub300\uae4c\uc9c0\ub294 \uc0c1\ud488 \uc218\ucd9c\uc5d0 \ub300\ud55c \uacfc\uc138\uac00 \uc8fc\uc694 \ub17c\uc810\uc774\uc5c8\uace0, 2010\ub144\ub300\ubd80\ud130 2020\ub144\ub300\uae4c\uc9c0\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uc640 \uae30\uc5c5 \uc774\uc775 \uacfc\uc138\ub97c \ub458\ub7ec\uc2f8\uace0 \uc0c8\ub85c\uc6b4 \uac08\ub4f1\uc774 \ubc1c\uc0dd\ud588\uc74c. \ub3c4\ub110\ub4dc \ud2b8\ub7fc\ud504 \ub300\ud1b5\ub839\uc740 \ub450 \ubc88\uc9f8 \uc784\uae30\uc758 \uccab \uc8fc\uc5d0, \uc720\ub7fd\uc774 \uc0c8\ub85c\uc6b4 \uc138\uae08\uc744 \ub3c4\uc785\ud560 \uacbd\uc6b0 \uac15\ub825\ud55c \uc81c\uc7ac\ub97c \uac00\ud558\uaca0\ub2e4\uace0 \uacbd\uace0\ud558\uba70 \uac08\ub4f1\uc744 \ub354\uc6b1 \uc2ec\ud654\uc2dc\ud0a4\uace0 \uc788\uc74c. \ubbf8\uad6d \ud53c\ud130\uc2a8 \uad6d\uc81c\uacbd\uc81c \uc5f0\uad6c\uc18c\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \ubbf8\uad6d-\uc720\ub7fd\uc758 \uc870\uc138 \uac08\ub4f1\uc744 \ubd84\uc11d\ud55c <a href=\"https:\/\/www.piie.com\/blogs\/realtime-economics\/2025\/trump-escalates-eu-us-tax-wars\">\ubcf4\uace0\uc11c<\/a>\ub97c \ubc1c\uac04.<\/h6>\n<h3><strong>\ubd80\uac00\uac00\uce58\uc138(VAT) \ub17c\uc7c1 \u2013 \ubbf8\uad6d\uacfc \uc720\ub7fd \uac04\uc758 \uc870\uc138 \uac08\ub4f1\uc758 \uae30\uc6d0<\/strong><\/h3>\n<p><strong>1. \uc720\ub7fd\uc758 \ubd80\uac00\uac00\uce58\uc138 \ub3c4\uc785\uacfc \ubbf8\uad6d \uae30\uc5c5\uc758 \ubd88\ub9cc<\/strong><br \/>\n1960\ub144\ub300\ubd80\ud130 \uc720\ub7fd \uad6d\uac00\ub4e4\uc774 \ubd80\uac00\uac00\uce58\uc138(VAT) \uc81c\ub3c4\ub97c \ub3c4\uc785\ud558\uba74\uc11c, \ubbf8\uad6d \uae30\uc5c5\ub4e4\uc740 \uc720\ub7fd \uc218\ucd9c\uc5c5\uccb4\ub4e4\uc5d0\uac8c \uc720\ub9ac\ud558\uace0, \ubbf8\uad6d \uc218\ucd9c\uc5c5\uccb4\ub4e4\uc5d0\uac8c \ubd88\ub9ac\ud55c \ud658\uacbd\uc774 \uc870\uc131\ub418\uc5c8\ub2e4\uace0 \uc8fc\uc7a5.<\/p>\n<p>1) \uc720\ub7fd\uc758 VAT \uc815\ucc45 \ud575\uc2ec:<br \/>\n\u2022 <strong>\uc218\ucd9c\ud488\uc5d0\ub294 VAT\ub97c \ud658\uae09<\/strong>\ud574 \uc720\ub7fd \uae30\uc5c5\ub4e4\uc774 \ud574\uc678 \uc2dc\uc7a5\uc5d0\uc11c \uacbd\uc7c1\ub825\uc744 \uc720\uc9c0\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0.<br \/>\n\u2022 <strong>\uc218\uc785\ud488\uc5d0\ub294 VAT\ub97c \ubd80\uacfc<\/strong>\ud558\uc5ec \uc720\ub7fd \ub0b4 \uc18c\ube44 \uc2dc \uad6d\ub0b4 \uc81c\ud488\uacfc \ub3d9\uc77c\ud55c \uc138\uae08 \ubd80\ub2f4 \uc801\uc6a9.<\/p>\n<p>2) \ubbf8\uad6d \uae30\uc5c5\ub4e4\uc758 \ubd88\ub9cc:<br \/>\n\u2022 \uc720\ub7fd \uae30\uc5c5\ub4e4\uc774 VAT \ud658\uae09\uc744 \ubc1b\uc544 \uac00\uaca9 \uacbd\uc7c1\ub825\uc774 \ub192\uc544\uc9c4 \ubc18\uba74, \ubbf8\uad6d \uae30\uc5c5\ub4e4\uc740 VAT \ubd80\ub2f4\uc744 \uc548\uace0 \uc720\ub7fd \uc2dc\uc7a5\uc5d0\uc11c \uacbd\uc7c1\ud574\uc57c \ud588\uc74c.<br \/>\n\u2022 \ubbf8\uad6d\uc758 \uae30\uc5c5\uacfc \uc815\uce58\uad8c\uc740 \uc774\ub97c \uc720\ub7fd\uc758 \ubcf4\ud638\ubb34\uc5ed\uc801 \uc870\uc138 \uc815\ucc45\uc73c\ub85c \uac04\uc8fc\ud558\uace0 \uac15\ud55c \ubc18\ubc1c\uc744 \ubcf4\uc600\ub2e4.<\/p>\n<p><strong>2. \ubbf8\uad6d\uc758 \ub300\uc751 \u2013 \ud310\ub9e4\ubc95\uc778(DISC)\uc81c\ub3c4 \ub3c4\uc785<\/strong><br \/>\n\ubbf8\uad6d \uc815\ubd80\ub294 VAT\uc758 \uc601\ud5a5\uc744 \uc0c1\uc1c4\ud560 \uc9c1\uc811\uc801\uc778 \uc870\uce58\ub97c \ucde8\ud558\uc9c0 \uc54a\uc558\uc9c0\ub9cc, 1971\ub144 \ud3f4 \ubcfc\ucee4(Paul Volcker) \uc7ac\ubb34\ubd80 \ucc28\uad00\ubcf4\uac00 DISC(Domestic International Sales Corporation, \uad6d\ub0b4 \uad6d\uc81c \ud310\ub9e4 \ubc95\uc778) \uc81c\ub3c4\ub97c \ub3c4\uc785.<\/p>\n<p>1) DISC\uc758 \uc8fc\uc694 \ub0b4\uc6a9:<br \/>\n\u2022 \ubbf8\uad6d \uae30\uc5c5\ub4e4\uc774 DISC\ub97c \ud1b5\ud574 <strong>\uc218\ucd9c \uc774\uc775\uc758 \uc808\ubc18\uc744 \ubc95\uc778\uc138 \uba74\uc81c \ud61c\ud0dd<\/strong> \ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ud568.<br \/>\n\u2022 \uc774\ub97c \ud1b5\ud574 \ubbf8\uad6d \uae30\uc5c5\ub4e4\ub3c4 \uc218\ucd9c \uacbd\uc7c1\ub825\uc744 \ub192\uc774\ub3c4\ub85d \uc9c0\uc6d0.<br \/>\n\u2022 \uc0ac\uc2e4\uc0c1 VAT \ud658\uae09\uc744 \ubc1b\ub294 \uc720\ub7fd \uae30\uc5c5\ub4e4\uacfc\uc758 \ud615\ud3c9\uc131\uc744 \ub9de\ucd94\ub824\ub294 \uc870\uce58.<\/p>\n<p>\uadf8\ub7ec\ub098 DISC\ub294 GATT(\uc77c\ubc18\uad00\uc138\ubb34\uc5ed\ud611\uc815) \uc870\ud56d\uacfc \ucda9\ub3cc\ud558\uba74\uc11c \uad6d\uc81c \ubd84\uc7c1\uc744 \ucd09\ubc1c\ud588\uc74c.<\/p>\n<p><strong>3. GATT \ubd84\uc7c1\uacfc DISC \ud3d0\uc9c0 \u2013 \ubbf8\uad6d\uc758 \uc591\ubcf4<\/strong><br \/>\nDISC\ub294 GATT(\uad00\uc138 \ubc0f \ubb34\uc5ed\uc5d0 \uad00\ud55c \uc77c\ubc18 \ud611\uc815) \uc870\ud56d \uc704\ubc18\uc73c\ub85c \uc81c\uc18c\ub418\uc5c8\uace0, \uc624\ub79c \ubc95\uc801 \ub17c\uc7c1\uc774 \uc774\uc5b4\uc84c\uc74c.<br \/>\n\uacb0\uad6d 1974~79\ub144 \ub3c4\ucfc4 \ub77c\uc6b4\ub4dc(\ub2e4\uc790\uac04 \ubb34\uc5ed\ud611\uc0c1) \uc885\ub8cc \uc2dc\uc810\uc5d0 \ubbf8\uad6d\uc740 DISC\ub97c \ub2e8\uacc4\uc801\uc73c\ub85c \ud3d0\uc9c0\ud558\ub294 \ub370 \ud569\uc758\ud558\ub294 \ub300\uc2e0, \uc720\ub7fd \uacbd\uc81c\uacf5\ub3d9\uccb4(EEC) \ubc0f \uae30\ud0c0 GATT \ud68c\uc6d0\uad6d\ub4e4\uacfc\uc758 \ud611\uc0c1\uc744 \ud1b5\ud574 \uc0c8\ub85c\uc6b4 \uc870\uc138 \uccb4\uacc4\ub97c \ub3c4\uc785\ud560 \uad8c\ub9ac\ub97c \uc5bb\uc5c8\uc74c.<\/p>\n<p>\uadf8 \uacb0\uacfc, \ubbf8\uad6d\uc740 \u2018<strong>\uc18d\uc9c0\uc8fc\uc758\u00a0\uc138\uae08 \uccb4\uacc4(Territorial Tax System)<\/strong>\u2019\ub97c \ub3c4\uc785\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9.<\/p>\n<p>\uc18d\uc9c0\uc8fc\uc758 \uc138\uae08 \uccb4\uacc4:<br \/>\n\u2022 \ubbf8\uad6d \uae30\uc5c5\ub4e4\uc758 <strong>\ud574\uc678 \uc218\ucd9c \uc774\uc775\uc744 \uacfc\uc138 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678<\/strong>\ud558\ub294 \ubc29\uc2dd.<br \/>\n\u2022 \uc774\ub97c \ud1b5\ud574 \ubbf8\uad6d \uae30\uc5c5\ub4e4\ub3c4 \uc218\ucd9c \uc774\uc775\uc744 \ubcf4\ud638\ubc1b\uc744 \uc218 \uc788\uac8c \ub428.<\/p>\n<p><strong>4. FSC(\ud574\uc678 \ud310\ub9e4 \ubc95\uc778) \ub3c4\uc785\uacfc WTO \ubd84\uc7c1<\/strong><br \/>\n\ubbf8\uad6d\uc740 DISC \ud3d0\uc9c0 \ud6c4, \uc774\ub97c \ub300\uccb4\ud558\uae30 \uc704\ud574 FSC(\ud574\uc678 \ud310\ub9e4 \ubc95\uc778, Foreign Sales Corporation)\ub97c \ub3c4\uc785.<\/p>\n<p>FSC\uc758 \uc8fc\uc694 \ub0b4\uc6a9:<br \/>\n\u2022 \ubbf8\uad6d \uc218\ucd9c\uc5c5\uccb4\ub4e4\uc774 <strong>\ud574\uc678 \uc790\ud68c\uc0ac\ub97c \ud1b5\ud574 \uc218\ucd9c\ud560 \uacbd\uc6b0, \ubc95\uc778\uc138 \uac10\uba74 \ud61c\ud0dd<\/strong>\uc744 \uc81c\uacf5.<br \/>\n\u2022 \uc0ac\uc2e4\uc0c1, \uc774\uc804\uc758 DISC\uc640 \uc720\uc0ac\ud55c \uc5ed\ud560\uc744 \ud558\uba74\uc11c \uc0c8\ub85c\uc6b4 \ubc95\uc801 \ud615\ud0dc\ub97c \ub760\uace0 \uc788\uc5c8\uc74c.<\/p>\n<p>\uadf8\ub7ec\ub098 \uc720\ub7fd\uc5f0\ud569(EU)\uc740 FSC\uac00 \uc5ec\uc804\ud788 \uc218\ucd9c \ubcf4\uc870\uae08(subsidy) \uc131\uaca9\uc744 \uac00\uc9c4\ub2e4\uace0 \uc8fc\uc7a5\ud558\uba70, WTO(\uc138\uacc4\ubb34\uc5ed\uae30\uad6c)\uc5d0 \ubbf8\uad6d\uc744 \uc81c\uc18c.<\/p>\n<p>1999\ub144 WTO\ub294 FSC\uac00 \ubd88\ubc95\uc801\uc778 \uc870\uc138 \uac10\uba74 \uc81c\ub3c4\ub77c\uace0 \ud310\uacb0\ud588\uc74c. \uc774\uc5d0 \ub530\ub77c, \ubbf8\uad6d\uc740 WTO\uc758 \ud310\uacb0\uc744 \uc218\uc6a9\ud574\uc57c \ud558\ub294 \uc555\ubc15\uc744 \ubc1b\uc558\uc74c. \ud558\uc9c0\ub9cc \ubbf8\uad6d\uc740 \uc774\ub97c \uc778\uc815\ud558\uc9c0 \uc54a\uace0 \ubc18\ubc1c\ud558\uba74\uc11c, WTO\uc640\uc758 \uccab \ubc88\uc9f8 \uc8fc\uc694 \ubd84\uc7c1\uc774 \ubc1c\uc0dd.<\/p>\n<p>\uc774 \ubd84\uc7c1\uc740 \uacb0\uad6d <strong>\ubbf8\uad6d\uc774 WTO \uc0c1\uc18c \uae30\uad6c(Appellate Body)\uc5d0\uc11c \ud0c8\ud1f4\ud558\ub294 \uacc4\uae30<\/strong>\uac00 \ub418\uc5c8\uc74c.<\/p>\n<h3><strong>\ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uc138(DST) \ub17c\uc7c1 \u2013 \ubbf8\uad6d\uacfc \uc720\ub7fd \uac04 \ube45\ud14c\ud06c \uc870\uc138 \uac08\ub4f1<\/strong><\/h3>\n<p><strong>1.\uc720\ub7fd\uc758 \ubd88\ub9cc \u2013 \ubbf8\uad6d \ube45\ud14c\ud06c \uae30\uc5c5\ub4e4\uc758 \uc870\uc138 \ud68c\ud53c \ubb38\uc81c<br \/>\n<\/strong>2000\ub144\ub300 \ud6c4\ubc18\ubd80\ud130 \ub514\uc9c0\ud138 \uacbd\uc81c\uac00 \uae09\uc18d\ud788 \uc131\uc7a5\ud558\uba74\uc11c \ubbf8\uad6d\uc758 \ube45\ud14c\ud06c \uae30\uc5c5\ub4e4\uc774 \uc720\ub7fd \uc2dc\uc7a5\uc5d0\uc11c \ub9c9\ub300\ud55c \uad11\uace0 \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\uae30 \uc2dc\uc791\ud588\uc74c.<\/p>\n<p>\uc720\ub7fd \uc8fc\uc694 \uc815\ubd80 \ubc0f \uae30\uc5c5\ub4e4\uc740 \uad6c\uae00(Google), \uc560\ud50c(Apple), \ud398\uc774\uc2a4\ubd81(Facebook), \uc544\ub9c8\uc874(Amazon)\uacfc \uac19\uc740 \u2018GAFA \uae30\uc5c5\u2019\uc774 \uc720\ub7fd\uc5d0\uc11c \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uba74\uc11c\ub3c4 \uc801\uc808\ud55c \uc138\uae08\uc744 \ub0b4\uc9c0 \uc54a\ub294\ub2e4\uace0 \ube44\ud310\ud588\uc74c.<\/p>\n<p>\ube45\ud14c\ud06c \uae30\uc5c5\ub4e4\uc740 \uc218\uc775\uc774 \ubc1c\uc0dd\ud55c \uad6d\uac00\uc5d0\uc11c \uc138\uae08\uc744 \ub0b4\uae30\ubcf4\ub2e4\ub294, <strong>\ubc95\uc778\uc138\uac00 \ub0ae\uc740 \uc544\uc77c\ub79c\ub4dc, \ub8e9\uc148\ubd80\ub974\ud06c, \ub124\ub35c\ub780\ub4dc \ub4f1\uc5d0 \ubcf8\uc0ac\ub97c \ub450\uace0 \uc870\uc138 \ud68c\ud53c \uc804\ub7b5<\/strong>\uc744 \uad6c\uc0ac\ud588\uc74c.<\/p>\n<p>\uc774\uc5d0 \uc720\ub7fd \uac01\uad6d\uc740 \ub514\uc9c0\ud138 \uacbd\uc81c\uc5d0 \ub9de\ub294 \uc0c8\ub85c\uc6b4 \uc870\uc138 \uccb4\uacc4\ub97c \ub3c4\uc785\ud574\uc57c \ud55c\ub2e4\uace0 \uc8fc\uc7a5\ud558\uba70, \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uc138(Digital Service Tax, DST) \ub3c4\uc785\uc744 \ucd94\uc9c4\ud588\uc74c.<\/p>\n<p><strong>2. \uc720\ub7fd\uc774 \ucd94\uc9c4\ud55c \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uc138(DST) \uac1c\ub150<\/strong><br \/>\nDST\ub294 \uc804\ud1b5\uc801\uc778 \ubc95\uc778\uc138(\uae30\uc5c5\uc758 \uc774\uc775\uc5d0 \ubd80\uacfc\ub418\ub294 \uc138\uae08)\uc640 \ub2ec\ub9ac, <strong>\ud2b9\uc815 \uad6d\uac00 \ub0b4\uc5d0\uc11c \ucc3d\ucd9c\ub41c \ub514\uc9c0\ud138 \uad11\uace0 \uc218\uc775\uc5d0 \uc9c1\uc811 \uacfc\uc138<\/strong>\ud558\ub294 \ubc29\uc2dd\uc784.<\/p>\n<p>\ub514\uc9c0\ud138 \ud50c\ub7ab\ud3fc\uc758 \uae00\ub85c\ubc8c \uad11\uace0 \uc218\uc775 \uc911 <strong>\ud2b9\uc815 \uad6d\uac00 \ub0b4 \uc774\uc6a9\uc790\ub4e4\uc774 \uae30\uc5ec\ud55c \ube44\uc728\uc744 \uae30\ubc18\uc73c\ub85c \uc138\uae08\uc744 \ubd80\uacfc\ud558\ub3c4\ub85d \uc124\uacc4<\/strong>\ub418\uc5c8\uc74c.<\/p>\n<p>\uc8fc\uc694 \uc801\uc6a9 \ub300\uc0c1\uc740 <strong>\uc628\ub77c\uc778 \uad11\uace0, \uc0ac\uc6a9\uc790 \ub370\uc774\ud130 \uc218\uc9d1 \ubc0f \uac70\ub798, \ub514\uc9c0\ud138 \ub9c8\ucf13\ud50c\ub808\uc774\uc2a4 \uc218\uc775<\/strong> \ub4f1\uc784.<\/p>\n<p>1) DST\ub97c \ucd94\uc9c4\ud55c \uc8fc\uc694 \uad6d\uac00<br \/>\n\u2022 \ud504\ub791\uc2a4: 2019\ub144, \ub9e4\ucd9c 7\uc5b55000\ub9cc \uc720\ub85c \uc774\uc0c1 \ub2e4\uad6d\uc801 IT \uae30\uc5c5\uc5d0 3% \uc138\uc728 \ubd80\uacfc.<br \/>\n\u2022 \uc774\ud0c8\ub9ac\uc544: 2020\ub144\ubd80\ud130 3% DST \uc2dc\ud589.<br \/>\n\u2022 \uc2a4\ud398\uc778, \uc601\uad6d, \uc624\uc2a4\ud2b8\ub9ac\uc544 \ub4f1\ub3c4 \uc720\uc0ac\ud55c DST \ub3c4\uc785 \uacb0\uc815.<\/p>\n<p>2) \ubbf8\uad6d\uacfc\uc758 \uac08\ub4f1 \uc2ec\ud654 \uc694\uc778<br \/>\nDST\ub294 \uae30\uc874\uc758 \uad6d\uc81c \uc870\uc138 \uccb4\uacc4(GATT, OECD \uc870\uc138 \uaddc\ubc94)\ub97c \ubb34\uc2dc\ud55c \ub3c5\uc790\uc801 \uacfc\uc138 \uc815\ucc45\uc774\uc5c8\uc74c.<br \/>\n\ud2b9\ud788, \ubbf8\uad6d \uae30\uc5c5\uc774 \uc555\ub3c4\uc801\uc73c\ub85c \uc601\ud5a5\uc744 \ubc1b\ub294 \uad6c\uc870\uc600\uae30\uc5d0 \ubbf8\uad6d \uc815\ubd80\ub294 \uc790\uad6d \uae30\uc5c5\uc5d0 \ub300\ud55c \ucc28\ubcc4\uc801 \uc870\uc138 \uc815\ucc45\uc774\ub77c\uba70 \uac15\ud558\uac8c \ubc18\ubc1c\ud588\uc74c.<\/p>\n<p><strong>3. \uc624\ubc14\ub9c8 \ud589\uc815\ubd80\uc758 \ub300\uc751 \u2013 \ubcf4\ubcf5 \uad00\uc138 \uac80\ud1a0<\/strong><br \/>\nDST\uc5d0 \ub300\ud55c \ubbf8\uad6d\uc758 \ubc18\ubc1c\uc740 \uc624\ubc14\ub9c8 \ud589\uc815\ubd80(2009~2017\ub144) \uae30\uac04 \ub3d9\uc548 \ubcf8\uaca9\uc801\uc73c\ub85c \uc2dc\uc791\ub428.<\/p>\n<p>\uc624\ubc14\ub9c8 \ud589\uc815\ubd80\ub294 DST\ub97c \ubbf8\uad6d \uae30\uc5c5\uc744 \ud0c0\uac9f\uc73c\ub85c \ud55c \ucc28\ubcc4\uc801 \uc870\uc138 \uc815\ucc45\uc73c\ub85c \uac04\uc8fc\ud588\uc74c. \ud2b9\ud788, \uae30\uc874 \ubbf8\uad6d-\uc720\ub7fd \uac04 \uc870\uc138 \uc870\uc57d \ubc0f WTO \ubb34\uc5ed \uaddc\uc815\uacfc \ucda9\ub3cc\ud558\ub294 \ubb38\uc81c\ub97c \uc9c0\uc801\ud588\uc74c.<\/p>\n<p>\uc624\ubc14\ub9c8 \ud589\uc815\ubd80\uac00 \uac80\ud1a0\ud55c \ub300\uc751 \uc870\uce58<br \/>\n1) <strong>\ubb34\uc5ed\ubc95 301\uc870<\/strong>(Section 301 of the Trade Act of 1974) \ud65c\uc6a9<br \/>\n\u2022 301\uc870\ub294 \u2018\uc678\uad6d \uc815\ubd80\uac00 \ubbf8\uad6d \uae30\uc5c5\uc5d0 \ucc28\ubcc4\uc801 \uc870\uce58\ub97c \ucde8\ud560 \uacbd\uc6b0, \ubbf8\uad6d \uc815\ubd80\uac00 \ubcf4\ubcf5 \uc870\uce58\ub97c \ucde8\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud558\ub294 \uc870\ud56d\u2019\uc784.<br \/>\n\u2022 \uc774\ub97c \ud1b5\ud574 DST\ub97c \ub3c4\uc785\ud55c \uc720\ub7fd \uad6d\uac00\uc5d0 \ub300\ud574 <strong>\uace0\uc728\uc758 \ubcf4\ubcf5 \uad00\uc138\ub97c \ubd80\uacfc<\/strong>\ud558\ub294 \ubc29\uc548\uc744 \uac80\ud1a0.<\/p>\n<p>2) <strong>\ub0b4\uad6d\uc138\ubc95 891\uc870<\/strong>(Internal Revenue Code Section 891) \uc801\uc6a9<br \/>\n\u2022 891\uc870\ub294 \u2018<strong>\ubbf8\uad6d\uc744 \ucc28\ubcc4\ud558\ub294 \uc678\uad6d \uc815\ubd80\uc5d0 \ub300\ud574<\/strong>, <strong>\ud574\ub2f9 \uad6d\uac00 \ucd9c\uc2e0 \uae30\uc5c5\uacfc \uac1c\uc778\uc758 \ubbf8\uad6d \ub0b4 \uc18c\ub4dd\uc138\uc728\uc744 \ub450 \ubc30\ub85c \uc778\uc0c1<\/strong>\ud560 \uc218 \uc788\ub294 \uc870\ud56d\u2019\uc784.<br \/>\n\u2022 \uc774\ub97c \ud65c\uc6a9\ud574 DST\ub97c \ubd80\uacfc\ud55c \uad6d\uac00\uc758 \uae30\uc5c5 \ubc0f \uac1c\uc778\uc774 \ubbf8\uad6d\uc5d0\uc11c \ubc8c\uc5b4\ub4e4\uc774\ub294 \uc18c\ub4dd\uc138\ub97c \uae30\uc874 \ub300\ube44 \ub450 \ubc30 \uc778\uc0c1\ud558\ub294 \ubc29\uc548\uc744 \ub17c\uc758.<br \/>\n\u2022 \uc989, \uc720\ub7fd \uae30\uc5c5\ub4e4\uc774 \ubbf8\uad6d\uc5d0\uc11c \uc0ac\uc5c5\uc744 \ud560 \uacbd\uc6b0, \uae30\uc874\ubcf4\ub2e4 \ud6e8\uc52c \ub354 \ub192\uc740 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uac8c \ub9cc\ub4dc\ub294 \uc804\ub7b5\uc774\uc5c8\uc74c.<\/p>\n<p><strong>4. \ud2b8\ub7fc\ud504 \ud589\uc815\ubd80\ub85c\uc758 \uc774\ud589\uacfc DST \ub3c4\uc785 \uc9c0\uc5f0<\/strong><br \/>\n\uc624\ubc14\ub9c8 \ud589\uc815\ubd80 \uc784\uae30 \ub3d9\uc548 DST\ub294 \uc2e4\uc81c\ub85c \uc2dc\ud589\ub418\uc9c0 \uc54a\uc558\uc73c\uba70, \ub530\ub77c\uc11c \ubbf8\uad6d\uc758 \ubcf4\ubcf5 \uc870\uce58\ub3c4 \uc2e4\ud589\ub418\uc9c0 \uc54a\uc558\uc74c.<br \/>\n\uadf8\ub7ec\ub098 2017\ub144 \ud2b8\ub7fc\ud504 \ud589\uc815\ubd80 \ucd9c\ubc94 \uc774\ud6c4, \uc720\ub7fd \uad6d\uac00\ub4e4\uc774 \ubcf8\uaca9\uc801\uc73c\ub85c DST \ub3c4\uc785\uc744 \ucd94\uc9c4\ud558\uba74\uc11c \ubbf8\uad6d\uacfc \uc720\ub7fd \uac04\uc758 \uac08\ub4f1\uc774 \uaca9\ud654\ub418\uc5c8\uc74c.<\/p>\n<p>DST\uc758 \ub3c4\uc785 \uc9c0\uc5f0 \uc694\uc778<br \/>\n1) <strong>OECD\uc758 \uc870\uc138 \uac1c\ud601 \ub17c\uc758<\/strong> (\uc138\uae08 \ud544\ub7ec 1\u00b72 \ub3c4\uc785 \ud611\uc0c1)<br \/>\n\u2022 OECD\uac00 \uae00\ub85c\ubc8c \ub514\uc9c0\ud138 \uc138\uae08 \uac1c\ud601(\uc138\uae08 \ud544\ub7ec 1\u00b72)\uc744 \ucd94\uc9c4\ud558\uba74\uc11c, \uc720\ub7fd \uac01\uad6d\uc774 DST \uc2dc\ud589\uc744 \uc77c\ubd80 \ubcf4\ub958\ud568.<br \/>\n\u2022 \ud504\ub791\uc2a4, \uc601\uad6d \ub4f1\uc740 \ubbf8\uad6d\uacfc\uc758 \uc870\uc138 \uac08\ub4f1\uc744 \ud53c\ud558\uae30 \uc704\ud574 OECD \uc870\uc138 \uac1c\ud601\uc548\uc5d0 \uae30\ub300\ud558\uba70 DST \uc2dc\ud589\uc744 \uc5f0\uae30\ud588\uc74c.<\/p>\n<p>2) \ubbf8\uad6d\uc758 \uacbd\uc81c \uc555\ubc15<br \/>\n\u2022 \ud2b8\ub7fc\ud504 \ud589\uc815\ubd80\ub294 \uc720\ub7fd\uc758 DST \ub3c4\uc785 \uc6c0\uc9c1\uc784\uc5d0 \uac15\ub825\ud788 \ubc18\ubc1c\ud558\uba70 \u2018DST\uac00 \uc2dc\ud589\ub420 \uacbd\uc6b0, \ubbf8\uad6d\uc774 \uc989\uac01 \ubcf4\ubcf5\ud560 \uac83\u2019\uc774\ub77c\uace0 \uacbd\uace0.<br \/>\n\u2022 \uc774\ub97c \ud1b5\ud574 \uc720\ub7fd \uad6d\uac00\ub4e4\uc758 DST \uc804\uba74 \uc2dc\ud589\uc774 \uc9c0\uc5f0\ub428.<\/p>\n<p><a href=\"https:\/\/www.sanctionlab.com\/?p=12969\"><strong>2\ud3b8\uc5d0 \uacc4\uc18d<\/strong><\/a><\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"FvCFw9sEbp\"><p><a href=\"https:\/\/www.sanctionlab.com\/?p=12969\">[PREMIUM] [\uc2ec\uce35\ubd84\uc11d] \u7f8e-EU \uc870\uc138\uc804\uc7c1: \uac08\ub4f1\uc758 \uae30\uc6d0\uacfc \uc804\ub9dd (2)<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;[PREMIUM] [\uc2ec\uce35\ubd84\uc11d] \u7f8e-EU \uc870\uc138\uc804\uc7c1: \uac08\ub4f1\uc758 \uae30\uc6d0\uacfc \uc804\ub9dd (2)&#8221; &#8212; SanctionLab\" src=\"https:\/\/www.sanctionlab.com\/?p=12969&#038;embed=true#?secret=NhrUihgCKw#?secret=FvCFw9sEbp\" data-secret=\"FvCFw9sEbp\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ud3b8\uc9d1\uc790 \uc8fc: \ubbf8\uad6d\uacfc \uc720\ub7fd\uc740 \uc624\ub7ab\ub3d9\uc548 \ubb34\uc5ed\uacfc \ud22c\uc790\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc138\uae08 \ubb38\uc81c\ub97c \ub450\uace0 \uac08\ub4f1\uc744 \ube5a\uc5b4\uc654\uc74c. 1960\ub144\ub300\ubd80\ud130 1990\ub144\ub300\uae4c\uc9c0\ub294 \uc0c1\ud488 \uc218\ucd9c\uc5d0 \ub300\ud55c \uacfc\uc138\uac00 \uc8fc\uc694 \ub17c\uc810\uc774\uc5c8\uace0, 2010\ub144\ub300\ubd80\ud130 2020\ub144\ub300\uae4c\uc9c0\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uc640 \uae30\uc5c5 \uc774\uc775 \uacfc\uc138\ub97c \ub458\ub7ec\uc2f8\uace0 \uc0c8\ub85c\uc6b4 \uac08\ub4f1\uc774 \ubc1c\uc0dd\ud588\uc74c. \ub3c4\ub110\ub4dc \ud2b8\ub7fc\ud504 \ub300\ud1b5\ub839\uc740 \ub450 \ubc88\uc9f8 \uc784\uae30\uc758 \uccab \uc8fc\uc5d0, \uc720\ub7fd\uc774 \uc0c8\ub85c\uc6b4 \uc138\uae08\uc744 \ub3c4\uc785\ud560 \uacbd\uc6b0 \uac15\ub825\ud55c \uc81c\uc7ac\ub97c \uac00\ud558\uaca0\ub2e4\uace0 \uacbd\uace0\ud558\uba70 \uac08\ub4f1\uc744 \ub354\uc6b1 \uc2ec\ud654\uc2dc\ud0a4\uace0 \uc788\uc74c. \ubbf8\uad6d [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":12889,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[607,612,609,613,8],"tags":[123,2231,58,752,2230],"class_list":{"0":"post-12882","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ai-coin","8":"category-usa","9":"category-analysis","10":"category-europe","11":"category-compliance","12":"tag-eu","13":"tag-vat","14":"tag-58","15":"tag-752","16":"tag-2230"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>[\uc2ec\uce35\ubd84\uc11d] \u7f8e-EU \uc870\uc138\uc804\uc7c1: \uac08\ub4f1\uc758 \uae30\uc6d0\uacfc \uc804\ub9dd (1) SanctionLab<\/title>\n<meta name=\"description\" content=\"\ubbf8\uad6d\uacfc \uc720\ub7fd\uc740 \uc624\ub7ab\ub3d9\uc548 \ubb34\uc5ed\uacfc \ud22c\uc790\uc5d0 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