Chapter 1 General Provisions

Section 1 Taxpayers and Taxable Income of Corporate Tax
01.
Purpose of the Corporate Tax Act
02.
Corporate tax payer
03.
Corporate tax base
04.
Corporate taxation method for trust income

Section 2 Fiscal Year and Tax Payment Place
01.
Fiscal year
02.
Tax payment place
03.
Tax jurisdiction

Chapter 2 Structure of Corporate Tax

Section 1 Tax Adjustment
01.
Significance of tax adjustment
02.
Classification of tax adjustments

Section 2 Income Disposition
01.
Significance of income disposal
02.
Types of income disposal

Section 3 Calculation Structure of Corporate Tax
01.
Calculation of income amount for each fiscal year
02.
Calculation of corporate tax base
03.
Calculation of corporate tax amount
04.
Calculation of tax amount to be deducted and paid

Chapter 3 Profits

Section 1 Profit
01.
The concept of profit
02.
Range of profits
03.
Special provisions for income tax deduction

Section 2 Items not included in income

Section 3 Agenda Allocation
01.
The significance of agenda allocation
02.
Types of agenda allocation
03.
Calculation of agenda dividend amount
04.
The timing of the agenda allocation

Section 4 Exclusion of Dividend Income from Profit
01.
Non-inclusion of dividend income of domestic corporations in profit
02.
Non-inclusion of foreign subsidiary dividend income from profit

Chapter 4 Palmistry

Section 1 Palm
01.
The concept of deductibles and the principles of cost allocation
02.
range of palms

Section 2 Items not included in deductible expenses

Section 3 Exclusion of Excessive Expenses (Partial) and Business-Unrelated Expenses from Deductions
01.
Non-deduction of excessive expenses, etc.
02.
Non-deductibility of expenses not related to work

Section 4 Taxes and Public Charges
01.
Tax
02.
Fines, penalties, surcharges and compulsory collection fees
03.
utility bills
04.
Punitive damages

Section 5 Labor Costs
01.
salary
02.
Bonus
03.
retirement benefits
04.
Welfare expenses

Section 6 Corporate business expenses (entertainment expenses)
01.
concept
02.
Scope of corporate business promotion expenses
03.
Non-deduction of business expenses for which qualification certificates have not been received
04.
Non-deduction of corporate business expenses exceeding the limit
05.
Evaluation of in-kind corporate business promotion expenses
06.
Tax adjustment for corporate business expenses

Section 7 Donations
01.
concept
02.
Scope of donation
03.
Non-deduction of donation amount exceeding the limit
04.
Deduction of excess donation amount carried over from previous year as deductible expense (other)
05.
Evaluation of in-kind donations
06.
Tax adjustment of donations

Section 8 Expenses related to business vehicles
01.
concept
02.
Scope of business vehicles
03.
Depreciation Agenda for Business-Used Passenger Vehicles
04.
Non-deductible expenses for unused business-use vehicles
05.
Excess depreciation expense limit for business-use passenger vehicles
06.
Excess amount of loss on disposal of business-use passenger vehicle

Section 9 Interest Payment
01.
Debt interest with unclear creditor
02.
Interest on bonds of which the payee is unclear
03.
Construction fund interest
04.
Interest paid on business-unrelated assets, etc.

Chapter 5: Attribution Year of Profit and Loss and Valuation of Assets and Liabilities

Section 1 Fiscal year to which profits and losses are attributed
01.
Principle: The principle of determining rights and obligations
02.
Fiscal year to which profit or loss from sale of assets, etc. is attributed
03.
Fiscal year to which profits and losses are attributed due to provision of services, etc.
04.
Fiscal year to which interest income, etc. is attributed
05.
Fiscal year to which rent and other profits and losses are attributed

Section 2 Acquisition price of assets and valuation criteria for asset liabilities
01.
Acquisition price of assets
02.
Valuation criteria for assets and liabilities
03.
Valuation of inventory assets
04.
Valuation of securities
05.
Valuation of foreign currency assets and liabilities

Chapter 6 Depreciation of Assets

Section 1 Scope of Depreciable Assets
01.
Depreciable assets
02.
Assets not included in depreciable assets
03.
Depreciation of leased assets

Section 2 Structure of depreciation denial calculation
01.
Principle of depreciation denial calculation
02.
Unit of depreciation calculation

Section 3 Calculation method of depreciation range
01.
Selection and reporting of depreciation method
02.
Calculation method of depreciation range
03.
Calculation method for depreciation range in special cases
04.
Change in depreciation method

Section 4 Factors determining the depreciation range
01.
Base price
02.
Salvage value
03.
Contents period

Section 5 Post-management of depreciation denial amount
01.
In case of transfer of depreciable assets
02.
In case of revaluation of depreciable assets

Section 6 Depreciation Agenda

Chapter 7 Reserves and Provisions

Section 1 Severance pay
01.
retirement pension
02.
Tax adjustment of retirement contributions
03.
Order of payment of retirement benefits

Section 2 Bad debts and allowance for bad debts
01.
bad debts
02.
bad debt reserve
03.
Tax adjustment of bad debts and allowance for bad debts

Section 3 Temporary depreciation reserve and compressed reserve
01.
Deductible expenses requirements and scope
02.
Handling of expiration date and unused amount
03.
Deduction limit and timing

Section 4 Reserve Fund
01.
Reserves under the Corporate Tax Act
02.
Reserve funds under the Special Tax Exceptions and Limitations Act

Chapter 8 Denial of Unfair Acts

Section 1 Denial of Unfair Act Calculation
01.
Meaning
02.
Application requirements
03.
Judgment criteria
04.
Tax adjustment for denial of unfair calculation

Section 2 Calculation of interest recognized as unpaid wages
01.
Meaning
02.
Scope of payment
03.
Calculation of recognition interest
04.
Tax adjustments related to accrued interest on unpaid taxes

Chapter 9 Calculation of Tax Base and Tax Amount

Section 1 Tax base
01.
Deficit
02.
Non-taxable income
03.
income deduction

Section 2 Calculated Tax Amount
01.
Corporate tax rate
02.
If the fiscal year is less than 1 year

Section 3 Tax amount to be deducted and paid
01.
Calculation of tax amount to be deducted and paid
02.
Order of application of tax reductions and deductions

Section 4 Tax Reduction
01.
Meaning
02.
Calculation of tax reduction amount
03.
Types of tax reductions

Section 5 Tax Deductions
01.
Tax deduction under the Corporate Tax Act
02.
Tax deduction under the Special Tax Exceptions and Restrictions Act

Section 6 Minimum Tax
01.
Minimum tax applicable target
02.
Application of minimum tax
03.
Tax reductions applicable to minimum tax, etc.
04.
Exclusion order for tax reductions due to application of minimum tax

Section 7 Surcharge
01.
Types of surtax
02.
Reduction of surtax
03.
Surtax limit

Section 8 Taxes already paid
01.
Interim tax payment amount
02.
Occasional tax levied
03.
Withholding tax amount

Chapter 10 Corporate Tax Reporting and Payment

Section 1 Reporting and Payment
01.
Reporting of corporate tax base
02.
Corporate tax payment
03.
Honest Reporting Confirmation System

Section 2 Decisions and Corrections
01.
Reasons for decision and correction
02.
Decision and correction methods
03.
Disadvantages in case of correction of the estimated decision

Section 3 Collection and Refund
01.
Collection
02.
refund

Chapter 11 Other Corporate Taxes

Section 1 Corporate tax on income from transfer of land, etc.
01.
Taxable items
02.
Tax-exempt items
03.
Calculation of corporate tax on transfer income such as land
04.
The timing of attribution of income from transfer of land, etc.

Section 2 Corporate tax on unrecovered corporate income
01.
Applicable target
02.
Calculating corporate tax on unrepatriated income
03.
Aftercare

Section 3 Corporate tax on liquidation income
01.
Applicable target
02.
Calculating corporate tax on liquidation income
03.
Report and pay

[Main Content]
· Corporate Tax Act (reflecting all laws, enforcement decrees, enforcement rules, basic principles, and enforcement standards)
· Related regulations and precedents
· Basic example

[Comparison with competing books]
· A compact summary of the core contents of the corporate tax law for general corporations.
· Includes sample questions from previous tax accountant and public accountant exams, useful for preparing for certification.