PART 1.
General Taxation

General Taxation

PART 2.
National Tax Basic Act

CHAPTER 01.
General Provisions of the National Tax Basic Act
CHAPTER 02.
National taxation and application of tax laws
CHAPTER 03.
Tax obligations
CHAPTER 04.
Preservation of tax claims
CHAPTER 05.
Taxation and Refunds
CHAPTER 06.
Tax disobedience system
CHAPTER 07.
Taxpayer Rights and Provisions

PART 3.
National Tax Collection Act

CHAPTER 01.
General and supplementary provisions
CHAPTER 02.
arbitrary collection procedures
CHAPTER 03.
Compulsory collection procedures

PART 4.
Value Added Tax Act

CHAPTER 01.
General Introduction to Value Added Tax Law
CHAPTER 02.
taxable transactions
CHAPTER 03.
Small business tax rate and tax exemption
CHAPTER 04.
Calculation of taxable income and sales tax amount
CHAPTER 05.
Calculation of purchase tax
CHAPTER 06.
Value-added tax payment procedures
CHAPTER 07.
Simplified tax system

PART 5.
Corporate Tax Act

CHAPTER 01.
General Introduction to Corporate Tax Law
CHAPTER 02.
Corporate tax calculation structure
CHAPTER 03.
Profit
CHAPTER 04.
Expenses I (taxes and duties, labor costs, etc.)
CHAPTER 05.
Expenses II (corporate business expenses, donations, interest payments)
CHAPTER 06.
Expenses III (depreciation, allowances, and reserves)
CHAPTER 07.
Timing of profit and loss attribution and valuation of assets and liabilities
CHAPTER 08.
Denial of unfair accounting
CHAPTER 09.
Tax base and tax calculation
CHAPTER 10.
Corporate tax payment procedures
CHAPTER 11.
Tax benefits for mergers and divisions
CHAPTER 12.
Other matters under the Corporate Tax Act

PART 6.
Income Tax Act

CHAPTER 01.
General Income Tax Law
CHAPTER 02.
Comprehensive Income I (Interest Income, Dividend Income)
CHAPTER 03.
Comprehensive Income II (Business Income)
CHAPTER 04.
Comprehensive Income III (Employment Income, Pension Income, Other Income)
CHAPTER 05.
Comprehensive Income IV (Special Cases for Calculating Income and Tax Amount)
CHAPTER 06.
Calculation of comprehensive income tax base
CHAPTER 07.
Calculation of comprehensive and retirement income tax
CHAPTER 08.
Comprehensive and retirement income tax payment procedures
CHAPTER 09.
Calculation and payment procedures for capital gains tax
CHAPTER 10.
Other matters under the Income Tax Act

PART 7.
Inheritance Tax and Gift Tax Act

Inheritance Tax and Gift Tax Act

PART 8.
Comprehensive Real Estate Tax Act

Comprehensive Real Estate Tax Act

Tax laws are also all covered in past exam questions.
Fully reflecting the revised laws and enforcement ordinances of 2025

* Organized by unit from past exam questions from the past 20 years
* Detailed explanations, summary of regulations, and purpose of articles are attached.
* Video lecture gong.conects.com

“Know your enemy and know yourself to achieve victory!”

This book is a practice book with past exam questions written for test takers preparing for the 7th and 9th level tax civil service exams.
Having lectured on civil service tax law for many years and written tax law books on various fields, I believe that one of the many reasons why test takers do not get the grades they put in in the subject of tax law is because they study the vast content of tax law without a clear judgment of its scope or importance. Therefore, if test takers who have studied tax law to a certain extent systematically review questions that have appeared in tax law exams in the past and prepare in advance by practicing important questions that are expected to appear in the next exam, they will be able to improve their skills more efficiently and quickly in the final race before the actual exam, so I published this book.

The main features of this book are as follows:

1.
As of January 2025, we have taken every measure to ensure that your exam preparation is smooth by reflecting all the contents of the currently applicable revised tax law on the 7th and 9th grade exam questions administered over the past 20 years.

2.
To enable test takers to review past exam questions more quickly and efficiently, the questions that have been previously tested have been organized by law and unit.

3.
By providing detailed and in-depth explanations and regulations for each previous exam question, we have organized the questions so that you can not only solve the relevant question but also prepare for similar questions on related topics that may appear in the future.
Additionally, for difficult parts that are difficult to understand with just the fingerprints, [the purpose of the article] has been separately attached to enable a deeper understanding of the relevant regulations.

Our opponents are the vast amount of tax laws, and at the same time, the examiners who compose the texts that could pop up anywhere in the tax laws.
I hope this book will serve as a powerful and sharp weapon for you, helping you accurately grasp the trends in exam questions that have caught test takers off guard so far, and achieve a sure victory in the battle that is the exam.

I wrote this book with the confidence that it will be of great help to civil service exam takers. However, as nothing is perfect, I hope to receive constructive advice and criticism from you, and I promise to continue to improve on any areas where it falls short.

I wish all the test takers the best of luck.