{"@context":"https://neupai.io/schema/v0.2","@type":"StructuredNewsArticle","identity":{"article_id":"tech42_20261001_1in-legal-representative-fund-withdrawal","canonical_url":"https://www.tech42.co.kr/1%ec%9d%b8-%eb%b2%95%ec%9d%b8-%eb%8c%80%ed%91%9c-%ed%9a%8c%ec%82%ac-%eb%8f%88%ec%9d%80-%ec%96%b4%eb%96%bb%ea%b2%8c-%ea%b0%80%ec%a0%b8%ea%b0%80%ec%95%bc-%ed%95%a0%ea%b9%8c%ec%9a%94/?utm_source=rss&utm_medium=rss&utm_campaign=1%25ec%259d%25b8-%25eb%25b2%2595%25b8-%25eb%258c%2580%25ed%2591%259c-%25ed%259a%258c%25ec%2582%25ac-%25eb%258f%2588%25ec%259d%2580-%25ec%2596%25b4%25eb%2596%25bb%25ea%25b2%258c-%25ea%25b0%2580%25ec%25a0%25b8%25ea%25b0%2580%25ec%2595%25bc-%25ed%2595%25a0%25ea%25b9%258c%25ec%259a%2594","ai_url":null,"publisher":{"name":"테크42","domain":"www.tech42.co.kr","type":"online"},"author":"ZUZU","published_at":"2026-10-01T22:17:00.000Z","updated_at":null,"language":"en","article_type":"feature","originality":"self_produced"},"content":{"headline":"How Should a Single-Person Corporation CEO Withdraw Company Funds?","summary":"This explains the legal procedures and tax implications of four methods (salary, bonus, dividend, loan) for a single-person corporation CEO to transfer company funds to themselves personally. It presents principles for managing initial fund flows to avoid the risk of provisional payments (gajigeumgeum).","topics":["tax","corporate establishment","accounting","startups"],"geography":["KR"],"entities":[{"name":"Commercial Act","canonical_id":"org:kr:commercial-code","type":"organization","role_in_article":"primary_subject","metadata":{"ticker":null,"parent":null}},{"name":"Corporate Tax Act","canonical_id":"org:kr:corporate-tax-act","type":"organization","role_in_article":"source","metadata":{"ticker":null,"parent":null}},{"name":"Income Tax Act","canonical_id":"org:kr:income-tax-act","type":"organization","role_in_article":"source","metadata":{"ticker":null,"parent":null}}],"claims":[{"id":"c1","statement":"The four representative methods for a single-person corporation CEO to withdraw company funds are salary, bonus, dividend, and loan","as_of":"2026-10","as_of_explicit":false,"as_of_raw":"October 2026","source_type":"journalist_analysis","comparison":null,"type":"fact","figures":{"value":4,"unit":"count","approximate":false,"converted":null},"expiry_hint":null,"insight":null},{"id":"c2","statement":"If director compensation is not specified in the articles of incorporation, it must be determined by a shareholders' meeting resolution, as stated in Article 388 of the Commercial Act","as_of":"2026-10","as_of_explicit":false,"as_of_raw":"October 2026","source_type":"government_official","comparison":null,"type":"fact","figures":null,"expiry_hint":null,"insight":null},{"id":"c3","statement":"The Corporate Tax Act stipulates that personnel expenses deemed excessive or unjust are not included as deductible expenses","as_of":"2026-10","as_of_explicit":false,"as_of_raw":"October 2026","source_type":"government_official","comparison":null,"type":"fact","figures":null,"expiry_hint":null,"insight":null},{"id":"c4","statement":"In many single-person corporations, the CEO is the shareholder holding 100% of the equity","as_of":"2026-10","as_of_explicit":false,"as_of_raw":"October 2026","source_type":"journalist_analysis","comparison":null,"type":"fact","figures":{"value":100,"unit":"%","approximate":false,"converted":null},"expiry_hint":null,"insight":null},{"id":"c5","statement":"The Commercial Act stipulates that a company may pay dividends up to the amount of net assets minus capital, reserves, etc., and dividends are in principle determined by a shareholders' meeting resolution (Article 462 of the Commercial Act)","as_of":"2026-10","as_of_explicit":false,"as_of_raw":"October 2026","source_type":"government_official","comparison":null,"type":"fact","figures":null,"expiry_hint":null,"insight":null},{"id":"c6","statement":"Dividends received by the CEO may qualify as dividend income under the Income Tax Act (Article 17 of the Income Tax Act)","as_of":"2026-10","as_of_explicit":false,"as_of_raw":"October 2026","source_type":"government_official","comparison":null,"type":"fact","figures":null,"expiry_hint":null,"insight":null},{"id":"c7","statement":"Provisional payments (gajigeumgeum) can lead to risks such as recognized interest, non-deductible expenses, loan restrictions, and tax audits","as_of":"2026-10","as_of_explicit":false,"as_of_raw":"October 2026","source_type":"journalist_analysis","comparison":null,"type":"estimate","figures":null,"expiry_hint":null,"insight":null}],"ai_emotional_context":{"valence":0.1,"arousal":0.3,"primary_emotions":[{"emotion":"calm","intensity":0.8}],"secondary_emotions":[{"emotion":"concerned","intensity":0.4}],"emotional_triggers":[{"claim_id":"c7","emotion":"concerned","reason":"safety_risk"}]},"image":{"url":"https://onjblseywainslkhvkav.supabase.co/storage/v1/object/public/article-images/94961184-3f1d-4fb2-9f11-a90c0d7b0fe4.webp","alt":"3D 캐릭터가 동전을 쌓아 여러 저금통으로 분배하는 모습으로, 자금 관리와 분산을 형상화한 일러스트.","caption":null,"source":"first_img","alt_status":"auto"}},"provenance":{"source_chain":["primary_reporting"],"original_source_url":null,"related_articles":[]},"temporal":{"freshness":"breaking","next_update_expected":null},"access":{"license":"neupai_standard","attribution_required":true,"structured_data":"free","full_text_available":false,"full_text_access":null}}