{"slug":"us-dividend-tax-for-korean-investors","qid":"spy_2025","label":"spy_2025","post_title":"us-dividend-tax-for-korean-investors","post_url":"/blog/lang/ko/us-dividend-tax-for-korean-investors#q-spy_2025","columns":["ex_date","ex_label","gross_usd","net_usd","pay_label"],"rows":[{"ex_date":"2025-03-21","ex_label":"2025년 3월","gross_usd":1.6955,"net_usd":1.4412,"pay_label":"2025년 4월 30일"},{"ex_date":"2025-06-20","ex_label":"2025년 6월","gross_usd":1.7611,"net_usd":1.4969,"pay_label":"2025년 7월 31일"},{"ex_date":"2025-09-19","ex_label":"2025년 9월","gross_usd":1.8311,"net_usd":1.5564,"pay_label":"2025년 10월 31일"},{"ex_date":"2025-12-19","ex_label":"2025년 12월","gross_usd":1.9934,"net_usd":1.6944,"pay_label":"2026년 1월 30일"}],"shape":"series","sql":"SELECT\n    toString(ex_dividend_date)                                   AS ex_date,\n    concat(toString(toYear(ex_dividend_date)), '년 ',\n           toString(toMonth(ex_dividend_date)), '월')            AS ex_label,\n    round(toFloat64(max(cash_amount)), 4)                        AS gross_usd,\n    round(toFloat64(max(cash_amount)) * 0.85, 4)                 AS net_usd,\n    concat(toString(toYear(max(pay_date))), '년 ',\n           toString(toMonth(max(pay_date))), '월 ',\n           toString(toDayOfMonth(max(pay_date))), '일')          AS pay_label\nFROM global_markets.stocks_dividends\nWHERE ticker = 'SPY'\n  AND ex_dividend_date >= '2025-01-01'\n  AND ex_dividend_date <  '2026-01-01'\nGROUP BY ex_dividend_date\nORDER BY ex_dividend_date","computed_at":"2026-10-16T15:21:06.571800+00:00","elapsed":0.003796289}