Legal & IP
LLC (Limited Liability Company)이란 무엇인가요?
정의
An LLC (Limited Liability Company) is a business structure that provides its owners (called members) with personal liability protection — meaning your personal assets are generally protected from business debts and lawsuits — while offering flexible taxation options.
An LLC combines the liability protection of a corporation with the tax flexibility of a partnership. Members are not personally liable for the company's debts or legal judgments beyond their investment in the company. By default, a single-member LLC is taxed as a sole proprietorship (income passes through to the owner's personal return), and a multi-member LLC is taxed as a partnership. Members can also elect to be taxed as an S-Corp or C-Corp. LLCs are formed by filing Articles of Organization with the state and paying a formation fee — typically $50–$500. Most states also require an annual report and a registered agent. An Operating Agreement (not required in all states but strongly recommended) governs member rights, profit distribution, and management structure.
왜 중요한가
Choosing the right business entity is one of the most consequential early decisions a founder makes — affecting your tax liability, personal risk exposure, and ability to bring on investors. A business attorney or formation specialist can ensure your LLC is structured correctly from day one, including the operating agreement and any state-specific requirements.