2026 Park Moon-gak Certified Real Estate Agent Basic Manual 2nd Real Estate Tax Law
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Description
Book Introduction
[2026 Park Moon-gak Certified Real Estate Agent Basic Manual, Part 2 Real Estate Tax Law]
In the past, real estate tax law was easy and was the number one contributor to passing the real estate agent exam, but recently, it has become so difficult that it has become an obstacle to passing.
Because multiple tests are administered within a limited scope, questions tend to focus on minor details rather than core content, and questions that require a comprehensive understanding of the overall content, as well as questions that require detailed knowledge, are being presented.
This trend cannot help but be disconcerting for test takers preparing for exams.
To prepare for this, this textbook was published with the following points in mind.
01 Reflection and complete organization of the revised tax law
As tax laws are revised each year, important new and revised items lead to questions.
Therefore, it is very important to learn about the revised laws, so we have reflected all laws, enforcement decrees, and related laws.
02 Includes core reinforcement and expansion
We've highlighted key points throughout the text so you can review them again, and included expanded sections for more in-depth study.
03 Collection of legal texts and statutes
To allow you to immediately check the legal text explained in the text, the legal text is attached at the bottom of each content.
In addition, we have posted a collection of laws and regulations including local tax laws and income tax laws on the Parkmungak Publishing website to facilitate learning.
04 Checking through example problems
We have included sample questions that have been modified from previous exam questions to reflect the latest revised laws.
Through this, you can learn how to apply the theories you have learned to problem solving, and you can correct any mistakes you make through explanations.
It also allows you to check whether the content of the text has been learned well.
In the past, real estate tax law was easy and was the number one contributor to passing the real estate agent exam, but recently, it has become so difficult that it has become an obstacle to passing.
Because multiple tests are administered within a limited scope, questions tend to focus on minor details rather than core content, and questions that require a comprehensive understanding of the overall content, as well as questions that require detailed knowledge, are being presented.
This trend cannot help but be disconcerting for test takers preparing for exams.
To prepare for this, this textbook was published with the following points in mind.
01 Reflection and complete organization of the revised tax law
As tax laws are revised each year, important new and revised items lead to questions.
Therefore, it is very important to learn about the revised laws, so we have reflected all laws, enforcement decrees, and related laws.
02 Includes core reinforcement and expansion
We've highlighted key points throughout the text so you can review them again, and included expanded sections for more in-depth study.
03 Collection of legal texts and statutes
To allow you to immediately check the legal text explained in the text, the legal text is attached at the bottom of each content.
In addition, we have posted a collection of laws and regulations including local tax laws and income tax laws on the Parkmungak Publishing website to facilitate learning.
04 Checking through example problems
We have included sample questions that have been modified from previous exam questions to reflect the latest revised laws.
Through this, you can learn how to apply the theories you have learned to problem solving, and you can correct any mistakes you make through explanations.
It also allows you to check whether the content of the text has been learned well.
- You can preview some of the book's contents.
Preview
index
Part 1: General Taxation
Chapter 1: The Concept of Taxation
01 Definition and Specific Analysis of Taxes
02 Tax-related terms
03 Establishment, confirmation, and extinction of tax obligations
04 Relationship between taxes and other claims
05 Appeal Procedure
06 Taxpayer
07 Delivery of documents
Chapter 2 Classification of Taxes
Part 2 Local Taxes
Chapter 1 Acquisition Tax
01 Acquisition tax characteristics
02 Concept of acquisition
03 Taxable Subjects of Acquisition Tax
04 Taxpayer
05 Timing of acquisition
06 Tax base for acquisition tax
07 Acquisition tax rate
08 Imposition and collection of acquisition tax
09 Tax exemption on acquisition tax
Chapter 2 Registration and License Tax
01 General Provisions
02 Tax base for registration license tax for registration
03 Rate of registration license tax for registration
04 Imposition and collection of registration license tax for registration
05 Exemption from registration license tax for registration
Chapter 3 Property Tax
01 Overview of Property Tax
02 Classification of land taxable items
03 Property tax payer
04 Tax base for property tax
05 Property tax rate
06 Imposition and collection of property tax
07 Exemption from property tax
Part 3 National Tax
Chapter 1 Comprehensive Real Estate Tax
01 General Provisions of Comprehensive Real Estate Tax
02 Taxation on Housing
03 Taxation on land
04 Reporting, Payment, etc.
Chapter 2 General Income Tax
Chapter 3 Capital Gains Tax
01 Definition and Characteristics of Capital Gains Tax
02 Definition and Forms of Transfer
03 Subject to capital gains tax
04 Timing of transfer or acquisition
05 Calculation of capital gains tax base and tax amount
06 Reporting and Payment of Capital Gains Tax
07 Tax exemption on capital gains tax
08 Exemption and reduction of capital gains tax
09 Exclusion from application of tax exemption and reduction
10. Capital gains tax on the transfer of foreign assets
Appendix 36th Past Exam Questions
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Broadcast schedule
Chapter 1: The Concept of Taxation
01 Definition and Specific Analysis of Taxes
02 Tax-related terms
03 Establishment, confirmation, and extinction of tax obligations
04 Relationship between taxes and other claims
05 Appeal Procedure
06 Taxpayer
07 Delivery of documents
Chapter 2 Classification of Taxes
Part 2 Local Taxes
Chapter 1 Acquisition Tax
01 Acquisition tax characteristics
02 Concept of acquisition
03 Taxable Subjects of Acquisition Tax
04 Taxpayer
05 Timing of acquisition
06 Tax base for acquisition tax
07 Acquisition tax rate
08 Imposition and collection of acquisition tax
09 Tax exemption on acquisition tax
Chapter 2 Registration and License Tax
01 General Provisions
02 Tax base for registration license tax for registration
03 Rate of registration license tax for registration
04 Imposition and collection of registration license tax for registration
05 Exemption from registration license tax for registration
Chapter 3 Property Tax
01 Overview of Property Tax
02 Classification of land taxable items
03 Property tax payer
04 Tax base for property tax
05 Property tax rate
06 Imposition and collection of property tax
07 Exemption from property tax
Part 3 National Tax
Chapter 1 Comprehensive Real Estate Tax
01 General Provisions of Comprehensive Real Estate Tax
02 Taxation on Housing
03 Taxation on land
04 Reporting, Payment, etc.
Chapter 2 General Income Tax
Chapter 3 Capital Gains Tax
01 Definition and Characteristics of Capital Gains Tax
02 Definition and Forms of Transfer
03 Subject to capital gains tax
04 Timing of transfer or acquisition
05 Calculation of capital gains tax base and tax amount
06 Reporting and Payment of Capital Gains Tax
07 Tax exemption on capital gains tax
08 Exemption and reduction of capital gains tax
09 Exclusion from application of tax exemption and reduction
10. Capital gains tax on the transfer of foreign assets
Appendix 36th Past Exam Questions
Search
Broadcast schedule
Detailed image
Publisher's Review
[2026 Park Moon-gak Certified Real Estate Agent Basics 2nd Real Estate Tax Law] is a basic textbook for preparing for the 37th Certified Real Estate Agent Qualification Examination in 2026.
Unlike in the past when real estate tax law was a key subject for passing the exam, it has become much more difficult due to frequent revisions to real estate-related tax laws and the numerous questions asking about detailed matters.
To facilitate the study of test takers, we have organized the key contents in one place through various diagrams, pictures, references, in-depth study, and expanded views.
Additionally, we have provided examples to help you solve problems and check the content.
Unlike in the past when real estate tax law was a key subject for passing the exam, it has become much more difficult due to frequent revisions to real estate-related tax laws and the numerous questions asking about detailed matters.
To facilitate the study of test takers, we have organized the key contents in one place through various diagrams, pictures, references, in-depth study, and expanded views.
Additionally, we have provided examples to help you solve problems and check the content.
GOODS SPECIFICS
- Date of issue: November 5, 2024
- Page count, weight, size: 336 pages | 190*260*30mm
- ISBN13: 9791175192935
- ISBN10: 1175192937
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