Chapter 1 General Taxation

Ⅰ.
Concept and Classification of Taxes
1.
The concept of tax
2.
Tax classification

Ⅱ.
Basic principles of tax law
1.
Tax law principle
2.
tax equality
Practice problems

Chapter 2 National Tax Basic Act

Ⅰ.
General information
1.
The significance and purpose of the National Tax Basic Act
2.
Period and deadline
3.
Delivery of documents
4.
Special relationship person
Practice problems

Ⅱ.
Principles of national taxation
1.
The significance of the national tax imposition principle
2.
Principle of real taxation
3.
Principle of good faith
4.
Principle of basis taxation
5.
Post-management of tax reductions
Practice problems

Ⅲ.
Principles of tax law application
1.
Significance of tax law application principles
2.
Prohibition of Unfair Infringement of Taxpayer Property Rights
3.
Prohibition of retroactive taxation
4.
Limits to the discretion of tax officials
5.
Respect for corporate accounting
Practice problems

Ⅳ.
Passing conditions
1.
The significance of the over-representation
2.
Taxpayer
3.
Taxable goods
4.
Tax base
5.
tariff
Practice problems

V.
Taxation and Refunds
1.
competent authority
2.
Amendment report and correction request
3.
Late reporting
4.
Late payment
5.
Imposition of surtax
6.
Tax refund
7.
Taxpayer's Rights Remedy
Practice problems

Chapter 3 Corporate Tax Law

Ⅰ.
General information
1.
The significance of corporate tax
2.
Scope of taxable income
3.
Corporate tax payer
4.
Fiscal year
5.
Tax payment place
Practice problems

Ⅱ.
Corporate tax on income for each fiscal year
1.
Corporate tax calculation structure
2.
tax adjustment
3.
Income disposal
Practice problems

Ⅲ.
Calculation of profit
1.
Range of profits
2.
Profitable items
3.
Non-deductible items
Practice problems

Ⅳ.
Calculating palm lines
1.
range of palms
2.
Main contents of the hand expense items
3.
Non-deductible items
Practice problems

V.
Attribution of profit and loss
1.
General principles for the profit and loss attribution year
2.
Fiscal year to which profit and loss by item are attributed
3.
Valuation of assets and liabilities
Practice problems

Ⅵ.
Non-deductibility of depreciation expense
1.
Characteristics of the depreciation system under the Corporate Tax Act
2.
Scope of depreciable assets
3.
Factors determining the depreciation range
4.
Calculation method of depreciation range
5.
Calculation of depreciation expense
6.
Depreciation system
Practice problems

Ⅶ.
Non-deductibility of donations
1.
Scope of donation
2.
Types of donations
3.
Donation tax calculation structure
4.
Evaluation of in-kind donations
5.
Timing of donation attribution
6.
Carryover deduction of donation amount exceeding the limit
Practice problems

Ⅷ.
Non-deduction of corporate business expenses
1.
Overview of corporate business expenses
2.
The calculation structure of corporate business promotion expenses
3.
Non-deduction of expenses due to insufficient documentation requirements
4.
Non-deduction of corporate business expenses exceeding the limit
Practice problems

Ⅸ.
Non-deduction of interest paid
1.
Significance of non-deduction of interest paid
2.
Calculation type of interest payment deduction exclusion amount
3.
Interest on private debt with an unknown creditor
4.
Interest equivalent amount of anonymous bonds and securities
5.
Construction fund interest
6.
Interest related to business-unrelated assets, etc.
Practice problems

Ⅹ.
Deduction of reserve fund
1.
Deduction of retirement allowance reserves and retirement pension reserves as deductible expenses
2.
Deduction of bad debts and allowance for bad debts
Practice problems

ⅩⅠ.
Deduction of reserve funds from expenses
1.
outline
2.
Reserves under the Corporate Tax Act
3.
Reserve fund under the Special Tax Treatment and Limitation Act
4.
Tax adjustment of reserve funds
Practice problems

ⅩⅡ.
Denial of unfair calculation
1.
outline
2.
Requirements for application of denial of unfair act calculation
3.
Types of denial of unfair calculation
Practice problems

ⅩⅢ.
Calculation of tax base and tax amount
1.
Calculation of tax base
2.
Calculation of tax amount
3.
Tax deductions and reductions
Practice problems

ⅩⅣ.
Corporate tax reporting and payment
1.
Reporting and payment during the fiscal year
2.
Corporate tax reporting and payment
Practice problems

Chapter 4 Income Tax Law

Ⅰ.
General information
1.
Characteristics of income tax
2.
Taxpayer
3.
Income classification
4.
Tax period
5.
Tax payment place
Practice problems

Ⅱ.
Income tax calculation structure
1.
Income tax calculation structure
2.
Flow of Comprehensive Income Tax Standard Calculation
Practice problems

Ⅲ.
financial income
1.
interest income
2.
Dividend income
3.
Taxation of financial income
Practice problems

Ⅳ.
Business income
1.
Business income
Practice problems

V.
earned income
1.
Scope of earned income
2.
Non-taxable earned income
3.
Classification of earned income
4.
Calculation of earned income
5.
Taxation of earned income
6.
Timing of receipt of earned income
Practice problems

Ⅵ.
Pension income/other income
1.
Pension income
2.
Other income
Practice problems

Ⅶ.
Calculation of comprehensive income amount
1.
Deduction of deficit
2.
Deduction of loss carried forward
Practice problems

Ⅷ.
Calculation of comprehensive income tax base and tax amount
1.
Calculation of comprehensive income tax base
2.
Comprehensive income deduction
3.
Deduction under the Special Tax Exceptions and Restrictions Act
4.
Comprehensive income deduction limit
5.
Calculation of comprehensive income tax
6.
Special provisions for calculating taxable income
Practice problems

Ⅸ.
Tax deductions and reductions
1.
Child Tax Credit
2.
Pension account tax deduction
3.
Special tax deduction
4.
Earned Income Tax Credit
5.
Dividend tax deduction
6.
Foreign tax credit
7.
Foreign tax credit for income received from indirect investment companies, etc.
8.
Capital gains tax deduction
9.
Disaster loss tax deduction
10.
Monthly rent tax deduction for wage earners
11.
Tax deduction for issuing electronic invoices
12.
Tax deduction under the Special Tax Exceptions and Restrictions Act
Practice problems

Ⅹ.
Retirement income tax
1.
Calculation structure of retirement income tax
2.
Scope of retirement income
3.
Calculation of retirement income tax amount
4.
Timing of receipt of retirement income
Practice problems

ⅩⅠ.
Withholding tax
1.
The significance of withholding tax
2.
Special provisions for withholding tax timing
3.
Reporting and payment of withholding tax
Practice problems

ⅩⅡ.
Year-end tax settlement
1.
The significance of year-end tax settlement
2.
Year-end tax settlement period
Practice problems

ⅩⅢ.
Capital gains tax
1.
Scope of transfer
2.
Assets subject to capital gains tax
3.
Tax-exempt capital gains
4.
Capital gains tax base
5.
Acquisition and transfer timing
6.
Calculation and payment of capital gains tax
Practice problems

ⅩⅣ.
Reporting and Payment, Decision and Collection
1.
Income tax reporting procedures
2.
interim deposit
3.
Expected declaration and payment of capital gains from the sale of land, etc. and capital gains from the transfer of assets
4.
Business status report
5.
Final report and tax payment
6.
Decisions and decisions
7.
Surtax
Practice problems

Chapter 5 Value Added Tax Act

Ⅰ.
The significance of value-added tax
1.
Basic concepts of value-added tax
2.
Our country's value-added tax system
3.
Characteristics and taxation methods of value-added tax in Korea
Practice problems

Ⅱ.
Value-added tax calculation structure
1.
Value-added tax calculation structure
Practice problems

Ⅲ.
Taxpayer
1.
The concept of a business operator
2.
Classification of business operators
3.
Taxpayer on import of goods
4.
Taxpayer when supplying goods or services related to trust property
5.
Business registration
Practice problems

Ⅳ.
Tax period
1.
Tax period
2.
Reporting and payment deadline
Practice problems

V.
Tax payment place
1.
Taxation principles by business location
2.
Main business site comprehensive payment system
3.
Business unit taxation system
Practice problems

Ⅵ.
Taxable transactions subject to value-added tax
1.
supply of goods
2.
Supply of services
3.
Import of goods
4.
Consignment sales, sales by agents
Practice problems

Ⅶ.
Timing of supply of goods and services
1.
Timing of supply of goods
2.
Time of supply of services
3.
Issuance of tax invoices and timing of supply
Practice problems

Ⅷ.
Small business tax rate and tax exemption
1.
small business rate
2.
Duty free
3.
Small business tax rate and tax exemption
Practice problems

Ⅸ.
Calculation of taxable income and sales tax amount
1.
General principles of tax base calculation
2.
Special provisions for calculating taxable income
3.
Bad debt tax deduction
Practice problems

Ⅹ.
Calculation of purchase tax
1.
Calculating purchase tax deduction
2.
Deduction period for purchase tax
3.
Non-deduction of purchase tax
4.
Agenda purchase tax deduction
5.
Apportionment calculation of common purchase tax amount
Practice problems

ⅩⅠ.
Tax invoice practice
1.
Tax invoice preparation and issuance
2.
Corrected tax invoice
3.
Purchaser-issued tax invoice
4.
Import tax invoice
5.
receipt
6.
Submission of the tax invoice summary table
Practice problems

ⅩⅡ.
VAT reporting and payment
1.
Preliminary and final reports
2.
Decisions and corrections
3.
Decision on rolling admission
4.
refund
5.
Surtax
Practice problems

ⅩⅢ.
Simplified taxation
1.
Meaning
2.
Scope of simplified taxpayers
3.
Calculation structure for simplified taxpayers
4.
Reporting and Payment
5.
Waiver of simplified taxation
6.
Exemption from payment obligation
Practice problems

Practice Problem Answers and Explanations

mock exam
1st mock exam
2nd mock exam
Mock exam answers and explanations

[ Special Features ]

● Presents a variety of practical cases and explains how to solve them in an easy-to-understand way by linking them to theory.
● Learn about various cases, including improving corporate tax adjustment capabilities and in-depth content on income tax and value-added tax.
● This book is a textbook for the Certified Public Accountant exam, but it is easy to understand and includes practical examples based on the knowledge and experience accumulated by Samil Accounting Corporation, so managers who are actually performing work in the field of finance can also use it as a work guide.