[Part 1]

chaper 01.
Acquisition tax
1.
Acquisition tax varies depending on the reason for acquisition
2.
Acquisition tax when purchasing a house
3.
Houses excluded from the application of the acquisition tax surcharge rate
4.
The scope of one generation in determining the number of houses
5.
Determining the number of houses subject to acquisition tax
6.
Houses excluded when determining the number of houses subject to overtaxation
7.
Temporary exemption from acquisition tax on second homes
8.
Membership rights, housing subscription rights, and acquisition tax
9.
Acquisition tax when a house is acquired through a gift
10.
Acquisition tax when acquiring a house through inheritance
11.
Guidelines for Submitting and Writing a Housing Acquisition Funding Plan

chaper 02.
Property tax and comprehensive real estate tax
1.
Similar yet dissimilar property tax and comprehensive real estate tax
2.
Understanding the Property Tax Calculation Structure
3.
Understanding the Comprehensive Real Estate Tax Calculation Structure
4.
1st generation single home owners and comprehensive real estate tax
5.
Special tax obligations for couples who jointly own one home
6.
Special housing considered as one home, such as temporary second homes
7.
Multiple homeowners (those with two or more homes) and comprehensive real estate tax
8.
Membership rights and housing subscription rights and property tax
9.
Report of exclusion from combined rental housing, etc.

chaper 03.
Rental income and comprehensive income tax
1.
Rental income and comprehensive income tax
2.
Determination of taxable housing rental income
3.
Comprehensive income tax reporting method based on housing rental income
4.
Calculation Methods and Comparison of Separate Taxation vs. Comprehensive Taxation
5.
How to save on comprehensive income tax on rental income
6.
Reporting of housing rental income and business status
7.
Housing rental income and health insurance premiums

chaper 04.
Corporate and real estate taxes
1.
Corporate acquisition tax
2.
Corporate property tax and comprehensive real estate tax
3.
Corporate income tax for each fiscal year
4.
Corporate income tax on land transfer income

[Part 2]

chaper 01.
Capital gains tax calculation structure and reporting and payment
1.
Capital gains tax calculation structure and acquisition and transfer timing
2.
Calculation of transfer price and acquisition price and necessary expenses
3.
Long-term holding special deduction and basic deduction for capital gains
4.
Application of capital gains tax rates and comparative taxation
5.
Capital gains tax reporting and payment and local income tax

chaper 02.
Requirements and special provisions for tax exemption for one home per generation
1.
Overview of the tax exemption for one home per generation
2.
Requirements and special provisions for the "1st generation"
3.
Requirements and special provisions for "1 house"
4.
Requirements and special provisions for "holding for 2 years or more"
5.
Requirements and special provisions for "residence for 2 years or more"

chaper 03.
Tax exemption for single-family homes and co-living rental housing
1.
Tax exemption under the Income Tax Act for single-family homes
2.
Tax exemption under the Special Taxation Act for not considering a house as an owned house
3.
Calculating the capital gains tax on high-priced housing that satisfies the tax-exempt requirements
4.
The hidden tax-saving card: Sangsaeng rental housing

chaper 04.
Multiple homeowners' capital gains tax surcharge system
1.
The significance of the increased capital gains tax system for multiple homeowners
2.
Procedure for determining whether capital gains tax is overcharged
3.
Scope of houses exempt from the heavy tax of three or more houses
4.
Scope of houses excluded from the 2nd housing tax
5.
Cases of capital gains tax overpayment and selling strategies

chaper 05.
Membership rights, housing subscription rights, and capital gains tax
1.
Classification of maintenance projects and scope of cooperative member occupancy rights
2.
Classification of cooperative members and tax exemption for transfer of cooperative member occupancy rights
3.
Special tax exemption for transfer of replacement housing acquired during the project implementation period
4.
Tax exemption for transfer of previous home after acquisition of cooperative member occupancy rights
5.
Capital gains tax on cash settlement and receipt of settlement proceeds
6.
Calculating capital gains tax when transferring a newly built house through reconstruction, etc.
7.
1+1 member occupancy rights and capital gains tax
8.
Scope of housing subscription rights and transfer of housing subscription rights
9.
Tax exemption when transferring a previous home after acquiring a housing subscription right

chaper 06.
Heavy taxation system for non-business land transfer income
1.
Non-business land tax burden system and determination procedure
2.
Determination of agricultural land as non-business land
3.
Forest land non-business use land determination
4.
Determination of non-business land for ranch use
5.
Determination of land attached to a house as non-business land
6.
Determination of villa-affiliated land as non-business land
7.
Other land non-business land determination

chaper 07.
Special Transactions and Capital Gains Tax
1.
exchange transaction
2.
Gift with burden
3.
Denial of unfair calculation
4.
Acquisition price carryover tax
5.
Low-cost transfer/acquisition
6.
High-priced transfer/acquisition

· Tax accountants and accountants
This book will provide a solid understanding of the concepts and system of real estate tax to new tax accountants and accountants who are struggling to understand how to study real estate tax, as well as to existing tax accountants and accountants who have given up on real estate tax or are considering giving up on it.
If you keep this book by your side and study it thoroughly, you will be able to grow into a more professional tax accountant and accountant.

· Legal scriveners and legal clerks
No matter what anyone says, the number one target for real estate acquisition is a house.
In practice, those who deal with housing acquisition tax the most are probably legal practitioners and legal clerks.
I am confident that no other book on the market explains the housing acquisition tax more clearly than this one.
This one book will provide paralegals and legal clerks with a complete overview of housing acquisition tax matters.

· Certified real estate agent
One of the things that people who are looking to buy or sell real estate are most curious about is taxes.
To perform brokerage work skillfully, you must know basic real estate taxes.
This book contains only the essential contents of acquisition tax, comprehensive real estate tax, comprehensive income tax, and capital gains tax that are essential for brokerage practice, in an easy-to-understand manner.
For real estate agents, the book "The Essentials of Real Estate Tax" is a must-read.

· Tax officials
As a tax officer imposing taxes, you must have a clear understanding of real estate taxes at each stage: acquisition, possession, and disposal.
Only then can we accurately answer taxpayers' complex and sharp questions and maintain our status as tax officials.
If you master this book thoroughly, you will be able to become the best tax official in Korea.

· Real estate investors
Taxes are like living things; interpretations can change suddenly, and laws can be deleted or amended.
Therefore, you can save on taxes only if you are fully aware of the current real estate taxes.
Investors who want to maximize their real estate investment returns should make good use of this book.
This is because all the essential tax knowledge and tax-saving strategies for real estate investors are contained in this one book.

Amidst the frequent changes in real estate taxes, I hope that "The Essentials of Real Estate Tax" will be of some help in understanding the complexities of this tax, and that it will be utilized as a legitimate tax-saving tool.
I also hope that this will become a precious book that will be loved by many people for a long time.

Lastly, I would like to express my sincere gratitude to the staff of Gagam Tax Law Firm who provided both material and spiritual support for the publication of this book, to CEO Jin-ho Kim of Thezone Techwill who worked hard to make this book possible, and to Director In-ja Park who edited it late into the night despite a tight schedule.

I hope that everyone who reads this book will be happy...
Authors: Ji Byeong-geun, Ji Byeong-gyu, and Oh Jun-seok