* ã°íÀÚ ÇÏ´Â ¿ë¾î¸¦ ÀÔ·ÂÇØ ÁÖ¼¼¿ä.

Á¦2Â÷³³¼¼Àǹ«(ð¯ì£ó­Ò¡áªëùÙâ; secondary tax liability)
Á¦2Â÷³³¼¼Àǹ«¶õ ÁÖµÈ ³³¼¼ÀÚÀÇ Àç»ê¿¡ ´ëÇØ Ã¼³³Ã³ºÐÀ» ÁýÇàÇÏ¿©µµ ±×°¡ ³³ºÎÇÏ¿©¾ß ÇÒ ±¹¼¼ µî¿¡ Ãæ´çÇϱ⿡ ºÎÁ·ÇÑ °æ¿ì¿¡ ÁÖµÈ ³³¼¼ÀÚ¿Í ÀÏÁ¤ÇÑ °ü°è¿¡ ÀÖ´Â ÀÚ°¡ ±× ºÎÁ·¾×¿¡ ´ëÇØ º¸ÃæÀûÀ¸·Î ºÎ´ãÇÏ´Â ³³ºÎÀǹ«¸¦ ¸»ÇÑ´Ù. ÀÌ·¯ÇÑ Á¦2Â÷³³¼¼Àǹ«´Â ¹°Àû ³³¼¼Àǹ« ¹× ³³¼¼º¸Áõ乫¿Í ÇÔ²² º¸ÃæÀû ³³¼¼Àǹ«¿¡ ¼ÓÇϹǷΠÁÖµÈ ³³¼¼Àǹ«°¡ ¼Ò¸êÇϸé Á¦2Â÷³³¼¼Àǹ«µµ ¼Ò¸êÇÏ°Ô µÈ´Ù. Á¦2Â÷³³¼¼Àǹ«¿¡´Â û»êÀÎ µîÀÇ Á¦2Â÷³³¼¼Àǹ« ÃâÀÚÀÚÀÇ Á¦2Â÷³³¼¼Àǹ« ¹ýÀÎÀÇ Á¦2Â÷³³¼¼Àǹ« »ç¾÷¾ç¼öÀÎÀÇ Á¦2Â÷³³¼¼Àǹ«°¡ ÀÖ´Ù. ¡²ÂüÁ¶Á¶¹®¡³±â¹ý 38¢¦41
¸ñ·Ï