\n1. “\uc790\uc0b0\ub9e4\ub9e4\/Asset Sales”<\/strong><\/p>\n
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Kim Japanese Restaurant Ltd.\uac00 \ubcf4\uc720\ud558\uace0 \uc788\ub358 $250,000\uc758 Business\ub97c $180,000\uc758 \uac00\uaca9\uc5d0 \uc790\uc0b0(Asset)\uc73c\ub85c \ub9e4\ub3c4\ud558\uc2e4 \uacbd\uc6b0 \ub9e4\ub3c4\uc2dc\uc5d0\ub294 (\ud68c\uacc4\uc0c1\uc758 \uc794\uc561\uacfc \uc138\ubb34\ubcf4\uace0\uc0c1\uc758 \uc794\uc561\uc774 \uac19\ub2e4\uace0 \uac04\uc8fc\ud560 \ub54c) \ub2e4\uc74c\uacfc \uac19\uc740 \uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/p>\n
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\ub530\ub77c\uc11c, \ub9e4\ub9e4\uc2dc\uc810\uae4c\uc9c0 \ubc1c\uc0dd\ud55c \uc601\uc5c5\uc18c\ub4dd \uc678\uc5d0 \uc790\uc0b0\ub9e4\ub3c4\uc5d0 \ub530\ub978 \uc57d $60,000\uc758 \uc591\ub3c4\uc18c\ub4dd\uc744 \ucd94\uac00\ub85c \ubcf4\uace0\ud574\uc57c \ud558\uba70, \uc591\ub3c4\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138 \uc57d $6,600 (2020\ub144 \ubc95\uc778\uc138\uc728 11%) \ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n
2. “\uc8fc\uc2dd\ub9e4\ub9e4\/Share Sales”<\/strong> \ucda9\uc871\uc870\uac74<\/strong> \uad8c\uace0\uc0ac\ud56d<\/strong> <\/p>\n \uc774\ubc88\uc5d0\ub294 \ubc95\uc778 Business\ub97c \uc790\uc0b0(Asset)\uc73c\ub85c \ub9e4\ub9e4\ud560 \ub54c \ubc1c\uc0dd\ub418\ub294 \ubc95\uc778\uc138\uc640 \uc8fc\uc2dd(Share)\uc73c\ub85c \ub9e4\ub9e4\ud560 \ub54c \ubc1c\uc0dd\ub418\ub294 \uacb0\uacfc\ub97c \ub9e4\ub3c4\uc790(Vendor) \uc785\uc7a5\uc5d0\uc11c \uc124\uba85\ud558\uc5ec \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4. – “\uc790\uc0b0 \ub9e4\ub3c4\uc790 \/ Vendor’s Point of View” 1. “\uc790\uc0b0\ub9e4\ub9e4\/Asset Sales” Kim Japanese Restaurant Ltd.\uac00 \ubcf4\uc720\ud558\uace0 \uc788\ub358 $250,000\uc758 Business\ub97c $180,000\uc758 \uac00\uaca9\uc5d0 \uc790\uc0b0(Asset)\uc73c\ub85c \ub9e4\ub3c4\ud558\uc2e4 \uacbd\uc6b0 \ub9e4\ub3c4\uc2dc\uc5d0\ub294 (\ud68c\uacc4\uc0c1\uc758 \uc794\uc561\uacfc \uc138\ubb34\ubcf4\uace0\uc0c1\uc758 \uc794\uc561\uc774 … Read more<\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[27,7],"tags":[],"class_list":["post-5723","post","type-post","status-publish","format-standard","hentry","category-js-accnt-column","category-column"],"_links":{"self":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/5723","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/comments?post=5723"}],"version-history":[{"count":2,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/5723\/revisions"}],"predecessor-version":[{"id":5728,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/5723\/revisions\/5728"}],"wp:attachment":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/media?parent=5723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/categories?post=5723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/tags?post=5723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n\ub9e4\ub3c4\uc790(Vendor)\ub294 \uc8fc\uc2dd \ub9e4\uac01\uc2dc, \ucc98\uc74c\uc5d0 \ub9e4\uc785\ud55c \uc6d0\uac00\uc640 \ub9e4\uac01\uae08\uc561\uacfc\uc758 \ucc28\uc561\uc744 \ub9e4\uac01\ud55c \ud574\uc5d0 \ub9e4\ub3c4\uc790\uc758 \uc591\ub3c4\uc18c\ub4dd\uc73c\ub85c \ubcf4\uace0\ud574\uc57c \ud558\uba70, \ud55c\ud3b8, Kim Japanese Restaurant Ltd. \uc8fc\uc2dd\uc774 \uc544\ub798\uc758 “Qualified Small Business Shares”\uc758 \uc870\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\uc2dc\ud0a8\ub2e4\uba74, \ub9e4\ub3c4\uc790\ub294 \uc704 \uc591\ub3c4\ucc28\uc561\uc5d0 \ub300\ud574 \uac1c\uc778\uc18c\ub4dd \ubcf4\uace0\uc2dc, \ud3c9\uc0dd\ub3d9\uc548 $892,218 (2021\ub144 \uae30\uc900) \ub97c \ud55c\ub3c4\ub85c, \uba74\uc138 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n
\n1) \uc8fc\uc2dd\uc744 \ub9e4\ub3c4\ud560 \ub2f9\uc2dc, 90% \uc774\uc0c1\uc758 \uc790\uc0b0\uc774 \uce90\ub098\ub2e4\ub0b4\uc5d0\uc11c Active\ud55c Business\uc5d0 \uc0ac\uc6a9\ub418\uc5b4\uc57c \ud55c\ub2e4.
\n2)\ub9e4\ub3c4\uc790 \ubcf8\uc778\uc774 2\ub144\uc774\uc0c1 \uc18c\uc720\ud588\uc5b4\uc57c \ud55c\ub2e4.
\n3)\uc8fc\uc2dd\ub9e4\ub9e4\uc77c \uc774\uc804 2\ub144\ub3d9\uc548 \ud68c\uc0ac\uc758 \uc790\uc0b0(Fair Market Value)\uc758 50% \uc774\uc0c1\uc774 \uce90\ub098\ub2e4\uc5d0 \uc704\uce58\ud574 \uc788\uc5c8\uc73c\uba70 “Active” \ud55c Business\uc5d0 \uc0ac\uc6a9\ub418\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n
\n1)\ub9e4\ub3c4\uc790 \uc785\uc7a5\uc5d0\uc11c\ub294 \uc8fc\uc2dd\uc73c\ub85c \ub9e4\ub9e4\ub418\ub294 \ud3b8\uc774 \ubcf4\ud3b8\uc801\uc73c\ub85c \uc808\uc138 \ucc28\uc6d0\uc5d0\uc11c\ub294 \uc720\ub9ac\ud569\ub2c8\ub2e4.
\n2) \ubc95\uc778\uba85\uc740 \ubcc0\uacbd\ub418\uc9c0 \uc54a\uace0 \ud68c\uc0ac\uc758 \uc8fc\uc8fc\ub9cc \ubcc0\uacbd\ub418\ubbc0\ub85c \ub9e4\ub3c4 \uc774\ud6c4\uc5d0 \uc138\ubb34\ubc0f \ucc44\ubb34\ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc9c0\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.
\n\ub2e4\uc74c \ubc88\uc5d0\ub294 \ubc95\uc778 Business\ub97c \uc790\uc0b0(Asset)\uc73c\ub85c \ub9e4\ub9e4\ud560 \ub54c \ubc1c\uc0dd\ub418\ub294 \ubc95\uc778\uc138\uc640 \uc8fc\uc2dd (Share)\uc73c\ub85c \ub9e4\ub9e4\ud560 \ub54c \ubc1c\uc0dd\ub418\ub294 \uacb0\uacfc\ub97c \ub9e4\uc218\uc790(Purchaser) \uc785\uc7a5\uc5d0\uc11c \uc124\uba85\ud574 \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n![\"\"](\"https:\/\/todaysmoney.ca\/news\/wp-content\/uploads\/2021\/09\/B-16-3.jpg\")
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