타인이 수행해야 하는 의무나 책임, 또는 법적 구속으로부터 벗어난 상태나 그러한 권리.
The state of being free from an obligation, duty, or liability to which others are subject.
예문:
"The athlete was granted a medical exemption to compete despite the standard health protocols."
"Diplomats usually enjoy exemption from the criminal jurisdiction of the host country."
과세 대상이 되는 소득이나 금액 중 일부를 세금 계산에서 제외하여 납세액을 줄여주는 항목이나 제도.
A reduction in the amount of income that is subject to tax, or a specific item that is not taxed.
예문:
"You may be eligible for a tax exemption if you have several dependents to support."
"The new law increased the personal exemption for middle-income families."