https://atlantak.com/irs-%ec%9c%a0%ed%95%99%ec%83%9d-%ec%99%b8%ea%b5%ad%ec%9d%b8-1200%eb%b6%88-%eb%b0%98%eb%82%a9%ed%95%98%eb%9d%bc/
IRS "유학생, 외국인 1200불 반납하라"