PART 1.
General Taxation

CHAPTER 01.
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.
National Tax Refusal 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.
Taxation issues on common goods
CHAPTER 07.
Value-added tax payment procedures
CHAPTER 08.
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.
Palmistry I
CHAPTER 05.
Depreciation II (depreciation expense)
CHAPTER 06.
Loss of funds III (provisions and reserves)
CHAPTER 07.
Timing of profit and loss attribution and valuation of assets and liabilities
CHAPTER 08.
Denial of unfair accounting
CHAPTER 09.
Calculation of tax base and tax amount
CHAPTER 10.
Corporate tax payment procedures
CHAPTER 11.
Special provisions regarding mergers and divisions, etc.
CHAPTER 12.
Other matters under the Corporate Tax Act

PART 6.
Income Tax Act

CHAPTER 01.
General Income Tax Law
CHAPTER 02.
Interest income and dividend income
CHAPTER 03.
Business income
CHAPTER 04.
Employment, pension, and other income
CHAPTER 05.
Special provisions for calculating income amount
CHAPTER 06.
Calculation of comprehensive income tax base
CHAPTER 07.
Calculation of comprehensive income tax
CHAPTER 08.
Calculation of retirement income tax
CHAPTER 09.
Comprehensive and retirement income tax payment procedures
CHAPTER 10.
Capital gains tax
CHAPTER 11.
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

* Presenting an approach that allows for objective analysis and judgment of the text.
* Difficult questions are reorganized to reflect current tax laws and exam trends.
* Accurate and comprehensive explanations and summaries of relevant regulations for each issue

Video lecture gong.conects.com

This book is a genuine practice book prepared by examinees preparing for the 7th and 9th level tax service civil service exams with the sole goal of maximizing efficiency in the vast and difficult subject of tax law.
In addition, this book is the result of the author's efforts to research and study study methods that will help test takers, who have been teaching civil service tax law for over 15 years, understand questions more quickly and accurately in the actual exam and minimize mistakes. It was written with the following emphasis in mind to become the best tax law practice book for test takers.

1.
Considering that the civil service tax law exam is essentially a 20-item exam with approximately 80 true-false questions, this study sought to present an approach that allows for objective analysis and judgment of each article, in addition to the standard, four-option multiple-choice question approach.

2.
Each true-false question passage is a synthesis of the main problems that the author has created over the years of teaching at universities and academies, as well as problems that have appeared in the civil service exam, the certified public accountant exam, the tax accountant exam, and numerous exams that include tax law as a subject. By reorganizing the passages that test takers make the most mistakes and have the most difficulty with in accordance with the current tax law and exam trends, it allows test takers to make a final check of their abilities right before the exam and supplement their weaknesses.

3.
By configuring the units in the same way as the Diet Tax Law and Objective Tax Law that I wrote, I have edited this book so that you can accurately check your learning outcomes for each unit in parallel with theoretical study. In addition, I have provided accurate and rich explanations for each problem and a summary of relevant regulations to ensure that you can sufficiently supplement your shortcomings and mistakes.

4.
We have taken every effort to ensure that the revised tax laws and enforcement decrees of 2025 are fully reflected to ensure a smooth exam preparation. Amendments to the law are marked with (NEW), and matters enacted as draft enforcement decrees as of the textbook publication date are marked with [Revised] to ensure clear identification of the revised contents.

Based on the author's thoughts and efforts, I hope this book will serve as a powerful weapon for readers to overcome the difficult and challenging subject of tax law. At the same time, I have no doubt that readers who diligently study with this book will be able to demonstrate their abilities without a single mistake, no matter how difficult 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.