Part 1: General Tax Law
CHAPTER 01 General Tax Law

Part 2 National Tax Basic Act
CHAPTER 01 GENERAL PROVISIONS
CHAPTER 02 Principles of Taxation and Application of Tax Law
CHAPTER 03 Establishment, Confirmation, and Extinction of Tax Obligation
CHAPTER 04 Expansion of Tax Obligations
CHAPTER 05 Relationship between National Taxes and General Bonds
CHAPTER 06 TAXATION
CHAPTER 07 Tax Refunds and Tax Refund Surcharges
CHAPTER 08 Tax Appeal System
CHAPTER 09 Taxpayer Rights and Provisions

Part 3 National Tax Collection Act
CHAPTER 01 GENERAL PROVISIONS AND Supplementary PROVISIONS
CHAPTER 02 VARIANT COLLECTION PROCEDURES
CHAPTER 03 Compulsory Collection Procedures

Part 4 Value Added Tax Act
CHAPTER 01 GENERAL PROVISIONS
CHAPTER 02 Taxable Transactions
CHAPTER 03 Supply Time and Place
CHAPTER 04 Tax Rates and Exemptions
CHAPTER 05 Tax Invoices and Receipts
CHAPTER 06 Tax Base
CHAPTER 07 Calculation of Purchase Tax and Deductible Tax
CHAPTER 08 VAT Filing and Payment
CHAPTER 09 Distribution Calculation for Part-Time Business Owners
CHAPTER 10 Simplified Taxation

Part 5 Corporate Tax Law
CHAPTER 01 GENERAL PROVISIONS
CHAPTER 02 Corporate Tax Calculation Structure
CHAPTER 03 Profit and Loss Deductions
CHAPTER 04 Deductions and Exclusions
CHAPTER 05 Timing of Profit and Loss
CHAPTER 06 Acquisition Cost of Assets and Valuation of Assets and Liabilities
CHAPTER 07 Agenda Allocation
CHAPTER 08 Depreciation
CHAPTER 09 Exclusion of Interest Paid from Deductions
CHAPTER 10 Corporate Business Expenses and Donations
CHAPTER 11 Reserve Funds
CHAPTER 12 Reserve Funds
CHAPTER 13 Denial of Unfair Acts
CHAPTER 14 Calculating the Tax Base
CHAPTER 15 Calculation of Tax Amount and Tax Deducted and Paid
CHAPTER 16 Corporate Tax Payment Procedures
CHAPTER 17 Other Corporate Taxes
CHAPTER 18 Mergers and Divisions
CHAPTER 19 Consolidated Tax System

Part 6 Income Tax Act
CHAPTER 01 GENERAL PROVISIONS
CHAPTER 02 Financial Income
CHAPTER 03 BUSINESS INCOME
CHAPTER 04 Earned Income
CHAPTER 05 Pension Income and Other Income
CHAPTER 06 Special Cases in Income Calculation
CHAPTER 07 Calculation of Comprehensive Income Tax Base
CHAPTER 08 Calculation of deductible tax amount
CHAPTER 09 Retirement Income Tax
CHAPTER 10 TRANSFER INCOME TAX
CHAPTER 11 Income Tax Payment Procedures

Part 7 Inheritance Tax and Gift Tax Act
CHAPTER 01 Inheritance Tax
CHAPTER 02 Gift Tax
CHAPTER 03 Inheritance Tax and Gift Tax Payment Procedures
CHAPTER 04 Valuation of Property

Pass with confidence! SYSTEM Tax Law
Oh Jeong-hwa's tax law

The features of 『2026 Oh Jeong-hwa Tax Law Past Questions Plus』 are as follows.

1.
Analysis of past exam questions

This book covers as many issues as possible from 2000 to 2025.
We also divided each unit into detailed topics and analyzed them to identify frequently appearing areas.
By analyzing the 9th and 7th grade national civil service exams separately, you can identify the characteristics and trends of each exam.
If you focus on recently tested topics and organize them, your learning will be more efficient.

2.
Problem placement

The past exam questions in the civil service exam serve as a family tree.
In particular, since tax law questions are centered around legal texts, it is important to become familiar with the options as the same texts may appear on the test.
This book is arranged in chronological order by topic, and the most recent questions from within the past year are numbered differently for easy reference.
For example, the number of the first recent exam question in Unit 4 is '4-01'.

3.
Links with the basic book and Ojinda

This book is structured in conjunction with the basic book and the Ojinda textbook.
If you get confused about a concept while solving a problem, you can immediately look up the basic textbook or core theory related to that topic and check it.
Through this process, your skills will become more solid as you increase your reading volume.

4.
Difficulty level classification and possible index classification

Each problem has a different level of difficulty.
Therefore, you can review the areas you lack by comparing them to your own perception, and increase the effectiveness by repeatedly studying difficult problems.
Additionally, we have categorized the possible indexes for each problem so that you can focus on reading problems with high indices.

5.
Answer and explanation

To save time flipping through the book to check the correct answer, the answer key is placed on the right side of the question so that you can check it right away.
The commentary has been made as detailed and detailed as possible by adding information that needs to be supplemented or organized.