Recommendation_
A real estate tax-saving book that contains both the practical and theoretical knowledge that real estate investors have been seeking.

Introductory remarks_
Publishing the Third Fully Revised Edition - Kim Dong-woo (Two Ace)
Consider an exit plan with tax savings as tax regulations ease! - Choi Wang-gyu, Tax Accountant

Chapter 1: Saving Taxes Wisely

For investors, studying taxes is not optional, it's essential.
The final return is determined by taxes.
What is the difference between tax avoidance and tax evasion?
If you have a tax problem, go to the National Tax Service first.
Tax Magnifier_ Taxes are like living organisms.
Always consult a tax professional before investing.
Insight: Tax policy can help predict the direction of the real estate market.

Chapter 2: Knowing This Makes Real Estate Taxes Easy

First: A quick overview from purchase to sale
Second: Investing in housing has many tax benefits.
Third: Enumerationism and Inclusivism
Tax Magnifier_Statute of Limitations and Preemptive Strikes
Fourth: The Principle of Substantial Taxation and the Principle of Basis Taxation
Fifth: The Difference Between Tax Reduction and Tax Exemption
Tax Magnifier: The World's Best Tax-Saving Method: Tax Exemption
Insight: Just by saving taxes, you can reap substantial profits.

Chapter 3: Understanding the Taxes Required for Acquisition and Holding

Tips for calculating acquisition tax by property
Tax Magnifier_Actual Transaction Price vs. Market Price
Property tax, a tax paid just for owning property
Tax Magnifier: What is a Progressive Tax Rate?
As the number of properties increases, checking the comprehensive real estate tax becomes essential.
A Complete Guide to Reducing Your Comprehensive Real Estate Tax
Insight: How to get a discount is more important than how to rate it.

Chapter 4: The Core of Tax-Saving Techniques: Capital Gains Tax

How is the capital gains tax structured?
Just by taking care of the deduction items, you can reduce your capital gains tax.
Tax Magnifier: Understanding the Long-Term Holding Special Deduction
Tax-Saving Strategy 1: Diversify Your Names
Tax Saving Strategy 2: Spread Your Time
Tax-Saving Strategy 3: Offset Losses and Gains
Tax Magnifier: Understanding the Convertible Acquisition Price
Tax-Saving Strategy 4: Deduct Necessary Expenses
Tax-Saving Strategy 5: Actively Utilize Tax-Exempt Provisions for Single-Home Owners
Tax Magnifier - Checklist of Tax-Free Items You Might Miss
Insight_ The Risks of Up-Down Contracts

Chapter 5: The Capital Gains Tax on Multiple Homeowners: All You Need to Know

Regulations in regulated areas that multi-homeowners should carefully consider
The key is to focus on specific areas.
Easily determine whether or not you are overweight with a 3-step check
Step 1: Is the home you want to sell located within the regulated area?
Tax Spotlight: Ministry of Land, Infrastructure and Transport Strengthens Funding Source Investigations in Regulated Areas
Step 2: How many sub-prime homes do I own?
Step 3: Is this an exceptional case that does not apply to the heavy penalty?
Tax Spotlight: Strengthening Tax-Exemption Requirements for First-Generation, Single-Home Owners
Will cooperative members' occupancy rights and subscription rights also be included in the mid-priced housing?
Developing tax-saving strategies through various examples
Insight_ A collection of common mistakes made in the field, related to the middle school.

Chapter 6 Comprehensive Income Tax, Which Must Be Considered When Receiving Monthly Rent

3 Ways to Calculate Income Tax
Comprehensive income tax: A quick overview
The application method also varies depending on the number of houses and monthly rent amount.
A method of calculating deemed rent by converting a jeonse deposit into monthly rent
Tax Spotlight: Should I pay income tax on the deposit received through a breach of contract?
How to report housing rental income under the comprehensive tax system
3 Tips for Saving Comprehensive Income Tax
Health insurance premiums that you must check when you have income
3 Requirements for Recognition as a Dependent of Health Insurance Premiums

Chapter 7: Learn More About Housing Rental Businesses

Let's start by defining private rental housing.
Private rental housing has been significantly revised.
The benefits for housing rental business operators are gradually being reduced.
Obligations to be observed by housing rental business operators
The 5% rent cap also applies to tax benefits.
Real estate corporations with increased tax burden

Chapter 8: Utilizing Your Trader Qualifications to the Fullest

Let's understand the basic structure of value-added tax.
Purchase tax credit paid in advance and refunded later
Trying to avoid capital gains tax could result in value-added tax.
If you buy and sell without thinking, you could become a fraudulent seller.
Tax Magnifier_Taxes are scarier than tigers.
If you use your trading skills well, you can become a strength.
Insight_ The Correlation Between Value Added Tax and Government

Chapter 9: Gift Tax & Inheritance Tax to Prepare for Your Family's Future

Gift tax and inheritance tax: similar but different
The key to saving gift tax is the gift deduction amount.
Tax Spotlight: Joint ownership of a property by a married couple reduces taxes.
How to Distinguish Between Gifting and Lending
Real estate with a mortgage or loan is considered a gift with a burden.
Tax Magnifier: How to Value Gifted Property
The inheritance issue, with mixed emotions depending on rank
Tax Magnifier_ The "Representative Inheritance" System
How to calculate inheritance tax
Summary of Key Gift and Inheritance Tax Savings
Insight_ Could I also be subject to a funding investigation?

Conclusion: 3 pieces of advice for junior investors

After-tax profit is real profit!
Now, not only investors but also end-users need to be aware of taxes.

Anyone who has ever dealt in real estate knows this.
The fact that there is a huge difference between pre-tax profit and post-tax profit.
Real estate has many types of taxes that must be paid when acquiring, holding, or transferring, and the amounts are also significant, so the difference in profits between those who know how to save taxes and those who don't is bound to be large.

The current government has generally relaxed the previous government's tax policies, including putting the brakes on unreasonable tax policies such as the heavy taxation on multiple homeowners, but it is true that tax laws are still complicated.
Therefore, not only investors, but also anyone who owns or plans to own even one property in Korea must be aware of taxes to be able to take advantage of tax benefits.


Until now, many people have given up on 'real estate taxes' because of the difficult content, but "Real Estate Tax Saving Techniques," which was praised even by tax experts for explaining the subject so easily, has now returned as an even more complete book that covers both practice and theory.

Therefore, in order to make winning investments and buy a home without losing your money, I strongly recommend that you read and understand this book.