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외국인 부동산 투자 세법. 외국인이 미국 부동산을 매각할 때 구매자가 매각 가격의 15%를 원천징수하여 IRS에 납부하는 제도. 적절한 세금 신고를 하면 초과 징수분은 환급됩니다.
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