{"id":2681,"date":"2020-05-06T11:20:03","date_gmt":"2020-05-06T18:20:03","guid":{"rendered":"http:\/\/box5220.temp.domains\/~uusmsvmy\/?p=2681"},"modified":"2020-05-18T11:55:12","modified_gmt":"2020-05-18T18:55:12","slug":"ppp-%eb%8c%80%ec%b6%9c-%ed%83%95%ea%b0%90","status":"publish","type":"post","link":"https:\/\/www.kamainfo.org\/?p=2681","title":{"rendered":"PPP \ub300\ucd9c \ud0d5\uac10"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

PPP \ub300\ucd9c \ud0d5\uac10<\/h1>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\uba87\uc8fc\uc804 \ubd80\ud130 \uc2dc\uc791\ub41c \uae09\uc5ec\ubcf4\ud638\ud504\ub85c\uadf8\ub7a8(PPP)\uc5d0 \ub530\ub77c \uc9c0\ub09c\uc8fc\ubd80\ud130 \ub860\uc774\ub780 \uba85\ubaa9\uc73c\ub85c \ubcf8\uaca9\uc801\uc73c\ub85c \ub098\uc624\uae30 \uc2dc\uc791\ub410\ub2e4.

\uc774 \ub860\uc744 \ubc1b\uace0 \ubd80\ud130 8\uc8fc \uc548\uc5d0 75% \uc774\uc0c1\uc744 \ud398\uc774\ub864\ub85c \ud0d5\uac10\ubc1b\uae30 \uc704\ud574 \uc368\uc57c\ud558\uace0 \ub098\uba38\uc9c0\ub294 \ub80c\ud2b8 \ud639\uc740 \ubaa8\uae30\uc9c0, \uac74\uac15\ubcf4\ud5d8, \uc804\uae30\uc138, \uc804\ud654\uc138 \ub610\ub294 \ube5a\uc744 \uc9c4 \ubd80\ubd84\uc5d0 \ub300\ud55c \uc774\uc790\ub85c \uc9c0\ubd88\ud574\uc57c \ud55c\ub2e4\ub294 \uc598\uae30\ub294 \uc774\ubbf8 \uc54c\ub824\uc9c4 \uc0ac\uc2e4\uc774\ub2e4.

\uc624\ub298 \uc804\ub2ec\ud558\uace0\uc790 \ud558\ub294 \uc598\uae30\ub294 PPP \ub860\uc758 \ubaa9\uc801\uacfc IRS code\ub97c \uc778\uc6a9\ud574\uc11c PPP \ub860\uc758 \uc5b4\ub5a4 \ubd80\ubd84\uc774 \uc218\uc785\uc5d0 \ubcf4\uace0 \ud558\uc9c0 \uc54a\uc544\ub3c4 \ub418\ub294\uc9c0\uc774\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c IRS \uc870\ud56d\uacfc IRS section 162\uc5d0 \uc758\uac70\ud574 \uc77c\ubc18\uc801\uc778 \ube44\uc988\ub2c8\uc2a4 \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud560 \uc218 \uc788\ub294\ub370\ub3c4 PPP \ub860\uc73c\ub85c \uc0ac\uc6a9\ud588\uc744 \uacbd\uc6b0 \ube44\uc6a9 \ucc98\ub9ac\ub85c \ud560 \uc218 \uc5c6\ub294 \ubd80\ubd84\uc5d0 \ub300\ud574 \uc124\uba85\ub4dc\ub9ac\uace0 \uad81\uae08\ud574 \ud558\uc2dc\ub294 \ubd80\ubd84(SBA\uc5d0\uc11c \uc815\ud655\ud788 \uc124\uba85\ud558\uc9c0 \uc54a\uc740 \ubd80\ubd84)\uc744 \ub9d0\uc500\ub4dc\ub9ac\uba70 \uc9c0\ub09c 4\uc6d4 3\uc77c \uc815\ubd80\uc5d0\uc11c \ubc1c\ud45c\ub41c \uac83\uc744 \uae30\uc900 \uc0bc\uc544 \ub9d0\uc500\ub4dc\ub9b0\ub2e4. \uc138\ubd80\uc801\uc778 \uc0ac\ud56d\uc774 \ub098\uc624\uba74 \uadf8 \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c \ub2e4\uc2dc \uae30\uace0\ud558\uaca0\ub2e4.


\uccab\uc9f8. PPP \ub860\uc73c\ub85c \ubc1b\uc740 \uc218\uc785\uc740 CARES ACT 1106(I)\uc5d0 \uc758\uac70\ud574 \uc218\uc785\uc5d0\uc11c \uc81c\uc678\ub41c\ub2e4. \ud68c\uacc4\ub97c \ucc98\ub9ac\ud558\ub294 \ub370\ub3c4 \ub860\uc73c\ub85c \ubc1b\uc740\uac83\uc740 PPP loan payable\uc73c\ub85c \ucc98\ub9ac\ud558\uae30 \ub54c\ubb38\uc5d0 \uc218\uc785\uc73c\ub85c \ucc98\ub9ac\ud558\uc9c0 \uc54a\ub294\ub2e4. 8\uc8fc\uac00 \uc9c0\ub09c \ub2e4\uc74c\uc5d0\ub3c4 PPP \ubc1b\uc740 \ub3c8\uc911 \uba74\uc81c(forgiveness) \ubc1b\uc9c0 \ubabb\ud55c \ubd80\ubd84\uc740 \uacc4\uc18d Loan payable\ub85c \ub0a8\uaca8\ub450\uba74 \ub418\uace0 \uc740\ud589\uc5d0\uc11c \uba74\uc81c\ubc1b\uc9c0 \ubabb\ud55c \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c \ub860 \ud398\uc774\uba3c\ud2b8\ub97c \ud560\uacbd\uc6b0 loan payable\uc774 \uc904\uc5b4\ub4dc\ub294 \uc77c\ubc18\uc801\uc778 \ud68c\uacc4\ubc29\ubc95\uc744 \uc0ac\uc6a9\ud558\uba74 \ub41c\ub2e4.

\ub458\uc9f8. PPP under section 7(a)(36) of USA( 15 U.S.C. 636(a)(36))\uc5d0 \uc758\ud558\uba74 \uc704\uc758 \uc5f4\uac70\ud55c \ube44\uc6a9\uc744 PPP\ub85c \ubc1b\uc740 \ub3c8\uc911 \ud0d5\uac10\uc744 \ubc1b\uc740 \ub3c8\uc73c\ub85c \uc9c0\ubd88\ud588\uc744 \uacbd\uc6b0 \uadf8 \ube44\uc6a9\uc740 \ub610 \ub2e4\uc2dc payroll, \ubaa8\uae30\uc9c0, \ub4f1\ub4f1\uc744 \ube44\uc988\ub2c8\uc2a4 \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud560 \uc218 \uc5c6\ub2e4. \ub9cc\uc57d \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud574\uc11c \ud14d\uc2a4 \ud61c\ud0dd\uc744 \ubc1b\uac8c\ub418\uba74 \uc774\uc911\uc73c\ub85c \ud61c\ud0dd\uc744 \ubc1b\uac8c\ub41c\ub2e4. \ub530\ub77c\uc11c forgiveness \ube44\uc6a9\uc744 \ube44\uc988\ub2c8\uc2a4 \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud560 \uc218 \uc5c6\ub2e4.

\uadf8\ub7fc \uc5b4\ub5a4 \uacbd\uc6b0\uc5d0 PPP \ub860\uc758 75% \uc774\uc0c1\uc744 payroll\uc5d0 \uc801\uc6a9\ud558\ub294\uc9c0\ub97c \uc54c\uc544\ubcf4\uc790.

CARES ACT 1106(d)\uc5d0 \uc758\ud558\uba74 \ub2e4\uc74c\uc758 \uc0ac\ud56d\uc5d0 \ud574\ub2f9\ub418\uba74 75%\ub85c \uacc4\uc0b0\ub418\ub294 \ud398\uc774\ub864\uc774 \uc0ad\uac10\ub420 \uc218 \uc788\ub2e4.

1. \ud480\ud0c0\uc784 \uc885\uc6dd\uc6d0 \uc218\uac00 PPP \ubc1b\uae30 \uc804\uacfc \ubc1b\uc740 \ud6c4\uac00 \ub2e4\ub978 \uacbd\uc6b0. \uc774\ubbf8 \uc791\ub144\ub3c4 \ud480\ud0c0\uc784 \uc218\ub294 \uc815\ud574\uc838\uc788\uace0 8\uc8fc \ub3d9\uc548 \ud480\ud0c0\uc784\uacfc \ud480\ud0c0\uc784 Equivalent(\uc5ec\uae30\uc5d0 \ub300\ud55c \uc815\uc758\uac00 \uc544\uc9c1 \ub098\uc624\uc9c0\ub294 \uc54a\uc558\uc9c0\ub9cc \uc77c\uc8fc\uc77c\uc5d0 30\uc2dc\uac04 \uc77c\ud558\uba74 \ud480\ud0c0\uc784\uc73c\ub85c \uac04\uc8fc\ub41c\ub2e4\uace0 \uc0dd\uac01\ud568)\ub97c \ube44\uad50\ud55c\ub2e4.

2.\uc885\uc5c5\uc6d0\uc758 \uc6d4\uae09\uc774 \ub9c8\uc9c0\ub9c9 \ubd84\uae30\uc640 \ube44\uad50\ud588\uc744 \uacbd\uc6b0 25% \uc774\uc0c1\uc774 \uc904\uc5b4\ub4e4\uc5c8\uc744 \uacbd\uc6b0.

\uc704\uc758 \uc5f4\uac70\ud55c \uac83\uc740 \uace0\uc6a9\uc8fc\uac00 \uc798 \uc815\ub9ac\ud574\uc11c \ubaa8\ub450 \ud0d5\uac10\ubc1b\uae30\ub97c \ubc14\ub77c\uc9c0\ub9cc, \ub9ce\uc740 \uacbd\uc6b0 PPP \ub860\uc740 \ubc1b\uc558\uc9c0\ub9cc \ube44\uc988\ub2c8\uc2a4\uac00 \uc167\ub2e4\uc6b4\ub41c \uad00\uacc4\ub85c \ud0d5\uac10\ubc1b\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0\ub97c \uc608\ub85c \ub4e4\uc5b4\ubcf4\uaca0\ub2e4.
DBA\ub77c\ub294 \uae30\uc5c5\uccb4\uac00 PPP \ub860\uc744 \uff0425,000\uc744 \ubc1b\uc558\ub2e4\uace0 \uac00\uc815\ud558\uc790. \uc6d4 \ud398\uc774\ub864\uc774 \uff0410,000\uc774\uc5c8\ub2e4(\uff0410,000 X 2.5) \u201cnon-payroll may not exceed 25% of the forgiveness amount\u201d \uaddc\uc815\uc5d0 \uc758\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc740 \uacc4\uc0b0\uc774 \ub098\uc628\ub2e4.


8\uc8fc \uc9c0\ubd88\ud55c \ud398\uc774\ub864\uc774 \uff0412,000\uc774\uba74 \ud0d5\uac10 \ubc1b\uc744 \uc218 \uc788\ub294 \uae08\uc561\uc740 \uff049,000(\uff0412,000 divided by 75%)\uc774\ub2e4. \uace0\ub85c \uff049,000(\uff0425,000-$16,000)\uc740 \ud0d5\uac10\ubc1b\uc9c0 \ubabb\ud55c \ubd80\ubd84\uc73c\ub85c 0.5%\ub85c 2\ub144 \uac70\uce58\ub85c \uc740\ud589\uc5d0 \ub2e4\uc2dc \uac1a\uc544\uc57c\ud55c\ub2e4.

\uff044,000(\uff0416,000-\uff0412,000)\uc740 \ub80c\ud2b8, \ubaa8\uae30\uc9c0, \uc804\uae30\uc138 \ub4f1\uc73c\ub85c \ud398\uc774\ud558\uba74 \ub41c\ub2e4.

\uc77c\ubc18\uc801\uc778 \uacc4\uc0b0\ubc29\ubc95\uc73c\ub85c \uc0dd\uac01\ud558\ub294 \uc0ac\ub78c\uc740\uff046,700(\uff0425,000×75%,\uff0418,750-\uff0412,000)\uc744 \ud0d5\uac10\ubc1b\uc9c0\ubabb\ud574 \ub860\uc73c\ub85c \ud398\uc774 \ud574\uc57c \ud55c\ub2e4\uace0 \uc0dd\uac01\ud55c\ub2e4. \uc774\uac83\uc740 \uc798\ubabb\ub41c \uacc4\uc0b0\uc774\ub2e4.

\uc544\uc9c1 \ud480\ud0c0\uc784 \uc22b\uc790\uac00 \uc904\uc5c8\uc744 \uacbd\uc6b0\ub098 \uc6d4\uae09\uc774 25% \uc904\uc5c8\uc744 \uacbd\uc6b0\uc5d0 \uc5b4\ub5bb\uac8c \ud0d5\uac10\uc561\uc218\uac00 \uc8fc\ub294\uc9c0\uc5d0 \uc9c0\uce68\ub3c4 \uc5c6\uc9c0\ub9cc 75%\ub97c \ud398\uc774\ub864\ub85c \uc368\uc57c\ud55c\ub2e4\ub294 \uacc4\uc0b0\uc740 \uc704\uc758 \ubc29\ubc95\uc774 \uc801\uc6a9\ub41c\ub2e4. \ud544\uc218\uc5c5\uc885 \ube44\uc988\ub2c8\uc2a4\uc758 \uace0\uc6a9\uc8fc\uac00 \ub098\ub984 \uace0\ubbfc(?)\uc774 \uc0dd\uae34\ub2e4.

\ub9ce\uc740 \uc885\uc5c5\uc6d0\ub4e4\uc774 UI\uc640 PUI \ub4f1 \uc2e4\uc5c5\uc218\ub2f9\uc744 \ubc1b\uae30\uc704\ud574 \uc2dc\uac04\uc744 \uc904\uc5ec\uc11c \uc77c\ud558\uae30\ub97c \uc6d0\ud55c\ub2e4\ub294 \uc598\uae30\ub97c \ub4e4\uc5c8\ub2e4. \ub3c8\ubc1b\ub294 \uac83\uc73c\ub85c \ubcf4\uba74 UI,PUI($600\/Week) \ubc1b\ub294 \uac83\uc774 \uc77c\ud558\ub294 \uac83\ubcf4\ub2e4 \ub2f9\uc7a5\uc740 \uc774\uc775\uc774 \ub41c\ub2e4\uace0 \ud55c\ub2e4.

PPP\ub294 \uace0\uc6a9\uc8fc \uac1c\uc778\uc758 \uc774\uc775\uc744 \uc704\ud574\uc11c \uc8fc\ub294\uac83\ub3c4 \uc544\ub2c8\uace0 \uc885\uc5c5\uc6d0 \uc774\uc775\uc744 UI,PUI \ubc1b\ub294 \uac83\uc73c\ub85c \ube44\uad50\ud574\uc11c \uc8fc\ub294 \uac83\ub3c4 \uc544\ub2c8\ub2e4. PPP\ub294 \uc7ac\uace0\uc6a9 \ucc3d\ucd9c\uc774 \ubaa9\uc801\uc774\ub2e4.

\ubb38\uc758: (213)384-1189

<\uc815\ub3d9\uc644 \uacf5\uc778\ud68c\uacc4\uc0ac \uc804 IRS \uac10\uc0ac\uad00>

\ucd9c\ucc98: \ubbf8\uc8fc \ud55c\uad6d\uc77c\ubcf4
http:\/\/www.koreatimes.com\/article\/20200505\/1309507<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

PPP \ub300\ucd9c \ud0d5\uac10 \uba87\uc8fc\uc804 \ubd80\ud130 \uc2dc\uc791\ub41c \uae09\uc5ec\ubcf4\ud638\ud504\ub85c\uadf8\ub7a8(PPP)\uc5d0 \ub530\ub77c \uc9c0\ub09c\uc8fc\ubd80\ud130 \ub860\uc774\ub780 \uba85\ubaa9\uc73c\ub85c \ubcf8\uaca9\uc801\uc73c\ub85c \ub098\uc624\uae30 \uc2dc\uc791\ub410\ub2e4. \uc774 \ub860\uc744 \ubc1b\uace0 \ubd80\ud130 8\uc8fc \uc548\uc5d0 75% \uc774\uc0c1\uc744 \ud398\uc774\ub864\ub85c \ud0d5\uac10\ubc1b\uae30 \uc704\ud574 \uc368\uc57c\ud558\uace0 \ub098\uba38\uc9c0\ub294 \ub80c\ud2b8 \ud639\uc740 \ubaa8\uae30\uc9c0, \uac74\uac15\ubcf4\ud5d8, \uc804\uae30\uc138, \uc804\ud654\uc138 \ub610\ub294 \ube5a\uc744 \uc9c4 \ubd80\ubd84\uc5d0 \ub300\ud55c \uc774\uc790\ub85c \uc9c0\ubd88\ud574\uc57c \ud55c\ub2e4\ub294 \uc598\uae30\ub294 \uc774\ubbf8 \uc54c\ub824\uc9c4 \uc0ac\uc2e4\uc774\ub2e4. \uc624\ub298 \uc804\ub2ec\ud558\uace0\uc790 \ud558\ub294 \uc598\uae30\ub294 PPP \ub860\uc758 \ubaa9\uc801\uacfc IRS code\ub97c \uc778\uc6a9\ud574\uc11c…<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"give_campaign_id":0,"_cbd_carousel_blocks":"[]","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,38],"tags":[],"class_list":["post-2681","post","type-post","status-publish","format-standard","hentry","category-news","category-newsletter","category-16","category-38","description-off"],"featured_image_src":{"landsacpe":false,"list":false,"medium":false,"full":false},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pbBFDb-Hf","post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/posts\/2681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2681"}],"version-history":[{"count":2,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/posts\/2681\/revisions"}],"predecessor-version":[{"id":2685,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/posts\/2681\/revisions\/2685"}],"wp:attachment":[{"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}