Part 1 Value Added Tax Act
Chapter 1 General Provisions
Chapter 2 Taxable Transactions
Chapter 3: Tax Rates and Exemptions
Chapter 4 Tax Base
Chapter 5 Transaction Collection and Tax Invoices
Chapter 6 Tax Payment Amount, etc.
Chapter 7 Value-Added Tax Special Provisions for Concurrent Businesses
Chapter 8 Reporting and Payment Chapter 9 Simplified Taxation

Part 2 Income Tax Act
Chapter 1 General Provisions
Chapter 2 Interest Income and Dividend Income
Chapter 3 Business Income
Chapter 4 Earned Income, Pension Income, and Other Income
Chapter 5 Special Cases in Calculating Income Amounts
Chapter 6 Calculation of Comprehensive Income Tax Base
Chapter 7 Calculation of Tax and Tax Deduction
Chapter 8 Retirement Income Chapter 9 Tax Procedures
Chapter 10 Capital Gains Tax
Chapter 11 Tax Special Provisions for Partnership Enterprises

Part 3 Corporate Tax Act
Chapter 1 General Provisions
Chapter 2 Tax Adjustment and Income Disposition
Chapter 3 Profit and Loss Deductions
Chapter 4: Loss and Exclusion of Loss
Chapter 5: Timing of Profit and Loss and Valuation of Assets and Liabilities
Chapter 6 Non-deductibility of depreciation expenses
Chapter 7 Reserves and Reserve Funds
Chapter 8 Denial of Unfair Acts
Chapter 9 Tax Base and Tax Calculation
Chapter 10 Tax Procedures
Chapter 11 Special Provisions for Mergers and Divisions
Chapter 12 Other Corporate Taxes

Hackers Management Academy, the #1 Accountant
Ranked #1 in the Accounting category in the 2023 Korea Brand Satisfaction Index Education (Online/Offline) by Weekly Donga

Reflecting the latest tax revisions
A summary of key tax law concepts for the CPA/Tax Accountant exams 1 and 2!

[Recommended for these people]

1.
Everyone preparing for the first and second CPA/Tax Accountant exams
2.
Those who want to quickly and easily learn the key points that will appear on the exam through a summary of the key tax law theories.

[Hacker's Textbook's Unique Features]

1.
It reflects the latest trends in CPA/CPA exam questions and revised tax laws.

1) You can analyze and reflect the latest trends in the Certified Public Accountant/Tax Accountant exams to strategically study according to the exam trends.
2) You can effectively prepare for the first and second CPA/Tax Accountant exams by faithfully reflecting the latest revised tax laws.

2.
Key theories with a high probability of appearing on the exam are summarized by topic, and [case examples] and additional explanations are included to help you study more effectively.
1) You can focus on studying the essential parts by summarizing the key theories that are likely to appear on the exam by topic.
2) You can develop problem-solving skills by solving 'cases' on key topics, and systematically learn key theories through additional explanations.

3.
Difficult and extensive tax law content is organized in various formats, including tables, figures, and paragraphs, to help you understand key theories more easily and quickly.
1) The key contents of major details are organized into various visual materials such as tables, figures, and paragraphs, so that they can be easily understood at a glance.
2) Key sentences and points from previous exams that you must know are marked in blue so that you can focus on and organize the key theories.

Hackers' Additional Learning Content for Passing the CPA Exam - Hackers Management Academy (cpa.Hackers.com)

This textbook lecture (discount coupon included in the textbook)