안녕하세요. 아래 관련규정을 확인하시고 보고대상여부를 판단해보시길 바랍니다.

Category 2 Filer

This category includes a U.S. citizen or resident who is an officer or director of a foreign corporation in which a U.S. person (defined below) has acquired (in one or more transactions):

1.Stock which meets the 10% stock ownership requirement (described below) with respect to the foreign corporation, or

2.An additional 10% or more (in value or voting power) of the outstanding stock of the foreign corporation.

A U.S. person has acquired stock in a foreign corporation when that person has an unqualified right to receive the stock, even though the stock is not actually issued. See Regulations section 1.6046-1(f)(1) for more details.

10% stock ownership requirement. 

For purposes of Category 2 and Category 3, the stock ownership threshold is met if a U.S. person owns:

1.10% or more of the total value of the foreign corporation's stock, or

2.10% or more of the total combined voting power of all classes of stock with voting rights.

U.S. person. 

For purposes of Category 2 and Category 3, a U.S. person is:

1. A citizen or resident of the United States,

2. A domestic partnership,

3. A domestic corporation, and

4. An estate or trust that is not a foreign estate or trust as defined in section 7701(a)(31).

See Regulations section 1.6046-1(f)(3) for exceptions.

감사합니다.

=========== 원래글 ============

안녕하세요. 가족이 아닌 한국인의 소유 100% 의 한국법인 회사의 대표이사를 미국인이 맡게되면 미국에 신고해야 할것이 있나요? 간접적 비간접적으로도 주주가 아니면 아무 신고의 의무가 없는것이 맞는지요?