CHAPTER 1 OVERVIEW OF TAX LAW
Ⅰ.
Concept and types of taxes
Ⅱ.
Indirect and direct taxes
Ⅲ.
Understanding tax laws

CHAPTER 2 The Basics of the National Tax Basic Act
Ⅰ.
Tax reporting and payment
Ⅱ.
Understanding Surtax
Ⅲ.
tax relief system
Ⅳ.
Pre-taxation review
V.
appeal

CHAPTER 3: THE BASICS OF CORPORATE TAX
Ⅰ.
Overview of corporate tax
Ⅱ.
Understanding Tax Adjustment
Ⅲ.
Settlement adjustments and reporting adjustments
Ⅳ.
Understanding Income Disposition
V.
Profit and loss
Ⅵ.
Calculation of corporate tax
Ⅶ.
Corporate tax reporting and payment

CHAPTER 4: Basics of Income Tax Law
I. Overview of Income Tax
II. Characteristics and calculation structure of income tax
Ⅲ. Calculation of Comprehensive Income
Ⅳ. Calculation of Comprehensive Income Tax Base
V. Calculation of Comprehensive Income Tax
Ⅵ. Income tax reporting and payment

CHAPTER 5: BASICS OF VAT
Ⅰ. Overview of value-added tax
Ⅱ. Requirements for value-added tax
III. Value-added tax calculation structure for general taxpayers
Ⅳ. Value-added tax calculation structure for simplified taxpayers
V. Reporting and payment of value-added tax

CHAPTER 6: Basics of Inheritance Tax and Gift Tax Law
Ⅰ. Understanding Inheritance Tax
II. Understanding Gift Tax

Appendix - Easy Glossary

Wait a minute! It's your turn

Distinguishing between 'value added tax' and 'value-added tax'
Understanding 'Indirect Taxes' through Value Added Tax
Understanding Direct Taxes Through Income Tax
Learn about withholding tax and year-end tax settlement.
Learn about the 'Basic Principles of Tax Law'
Learn about 'Strict Interpretation' and 'Logical Interpretation'
Learn how to check tax laws.
Learn about the 'establishment' of tax obligations.
Learn about 'decision' and 'policy'
Learn about the meaning of inheritance tax and gift tax reporting.
Learn about the 'Comprehensive Real Estate Tax Payment Obligation Confirmation Date'
Learn about the 'Tax Reporting and Payment Deadline'
Learn about the difference between a 'amended report' and a 'correction report'.
Learn about tax refunds and tax refund surcharges.
Understanding the National Tax Service, Regional Tax Offices, and Tax Offices
Learn about 'Appeals' under the 'National Tax Basic Act'
Learn about 'Appeals' under the 'Board of Audit and Inspection Act'
Understanding the "general principle" and the "open principle" in administrative law
Learn about the National Tax Service
Learn about the Tax Tribunal
Learn about 'rejection,' 'avoidance,' and 'shunning.'
Understanding 'profit' and 'loss' under tax law
Learn about 'profits and losses' and 'profits and losses'
Learn about 'reconciliation' in accounting transactions.
Learn about the accounting equation: the principle of the balance sheet.
Learn about the '8 Elements of a Deal'
Learn about the components of capital
Learn about the reasons for the settlement adjustment.
Learn what it means to increase your taxable assets.
Learn what it means to reduce your tax liabilities.
Learn about 'Reservation (△Reservation) Post-Management'
Understanding Taxable Income
Learn about the taxability of bond trading profits.
Here's a quick note! Understanding the "voluntary depreciation system" using depreciation as an example.
Learn about 'additional deductions' and 'deductions based on reservations'.
Learn about the 'excessive progressive tax rate'
Learn about income subject to withholding tax for corporations and individuals.
Learn about the 'Confirmation of Honest Reporting'
Learn about 'Users' and 'Employees'
Learn about 'regular workers' and 'daily workers'
Learn about the income classification of manuscript fees.
Learn about 'Transaction Collection'
Learn about the cross-check function for tax invoice receipts.
Understanding the meaning of "the taxpayer and the taxpayer are not the same person"
Learn about the 'zero rate' and 'tax exemption'
Learn about 'Business Classification'
Learn about 'Business Registration'
Learn about importing 'goods' and 'services'.
Learn about the 'cumulative effect' and the 'recovery effect'
Understanding the 'cumulative effect' and 'recovery effect' through examples.
Learn about 'planned' and 'confirmed' reports.
Learn about tax invoices and receipts, which are proof of transactions.
Learn about 'testamentary' and 'heir', 'donor' and 'beneficiary'.

preface

Taxes are an area that no one who engages in economic activity can avoid, and the tax laws are what regulate these taxes.
That's why many people are interested in tax law, but it's true that tax law is a field with a very high barrier to entry for beginners.

I started studying tax law at a slightly earlier age than most people, and I remember that at the time, even reading a single page of a tax law textbook or attending a tax law lecture was extremely difficult.
Tax law textbooks were full of incomprehensible, alien-like terms, making them difficult to understand, and explanations for these difficult terms were hard to find.
Even when I managed to find explanations for terms, I was very frustrated because I couldn't even understand them.


I published this book, "Tax Law Explained in an Easy Way," with the hope that anyone interested in tax law and interested in studying it will not have to repeat the hardships I experienced.
The content of this book was written with the same mindset I had while teaching tax law at school, thinking about how to teach it in a way that students could easily understand and study efficiently.


This book contains the basic information necessary to understand tax law, as well as excerpts from the National Tax Basic Act, Corporate Tax, Income Tax, Value Added Tax, Inheritance Tax, and Gift Tax Act that are helpful in real life or necessary for beginners in tax law to learn.
At the end of each chapter, we have included 'true or false questions' so that you can review and review what you have learned.
The "Stop Here!" sections that appear throughout the text are designed to increase overall understanding of tax law by covering content that beginners in tax law might be curious about or need additional explanation for.
In particular, the 'Easy Glossary of Terms' included in the appendix goes back to the time when I first studied tax law, and organizes the difficult tax law terms in the easiest possible way.

I sincerely hope that this book will spark interest in tax law for readers studying it for the first time, give them the confidence that tax law is more worth studying than they thought, and serve as a stepping stone for them to study tax law with greater interest in the future.
Finally, I would like to express my love to my parents, who have supported and encouraged me from the time I first encountered tax law, my wonderful husband, who has been a strong support in my busy daily life, and my two beautiful daughters, Seo-yoon and Si-yoon.