Part 1: General Taxation

Chapter 1 General Taxation

Part 2 National Tax Basic Act

Chapter 1 General Provisions of the National Tax Basic Act
Chapter 2 National Tax Imposition and Application of Tax Law
Chapter 3 Tax Obligations
Chapter 4 Preservation of Tax Claims
Chapter 5 Taxation and Refunds
Chapter 6: Tax refusal system
Chapter 7 Taxpayer Rights and Supplementary Provisions

Part 3 National Tax Collection Act

Chapter 1 General Provisions and Supplementary Provisions
Chapter 2: Arbitrary Collection Procedures
Chapter 3 Compulsory Collection Procedures

Part 4 Value Added Tax Act

Chapter 1 General Introduction to Value Added Tax Law
Chapter 2 Taxable Transactions
Chapter 3: Tax Rates and Exemptions
Chapter 4 Calculation of Tax Base and Sales Tax
Chapter 5 Calculation of Purchase Tax
Chapter 6 Taxation of Common Use Goods
Chapter 7 Value-Added Tax Payment Procedures
Chapter 8 Simplified Taxation System

Part 5 Corporate Tax Law

Chapter 1 General Provisions of Corporate Tax Law
Chapter 2 Calculation Structure of Corporate Tax
Chapter 3 Profits
Chapter 4 Palmistry I
Chapter 5 Depreciation II (Depreciation)
Chapter 6 Loss of Expenses III (Provisions and Reserves)
Chapter 7: Timing of Profit and Loss and Valuation of Assets and Liabilities
Chapter 8 Denial of Unfair Acts
Chapter 9 Calculation of Tax Base and Tax Amount
Chapter 10 Corporate Tax Payment Procedures
Chapter 11 Special Provisions Regarding Mergers, Divisions, etc.
Chapter 12 Other Matters of the Corporate Tax Act

Part 6 Income Tax Act

Chapter 1 General Provisions of Income Tax Law
Chapter 2 Interest Income and Dividend Income
Chapter 3 Business Income
Chapter 4: Employment, Pension, and Other Income
Chapter 5 Special Cases in Income Amount Calculation
Chapter 6 Calculation of Comprehensive Income Tax Base
Chapter 7 Calculation of Comprehensive Income Tax
Chapter 8 Calculation of Retirement Income Tax
Chapter 9 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

Chapter 1 Inheritance Tax
Chapter 2 Gift Tax
Chapter 3 Inheritance Tax and Gift Tax Payment Procedures
Chapter 4 Valuation of Property

Part 8 Comprehensive Real Estate Tax Act

Comprehensive Real Estate Tax Act

* Key summary for conquering tax laws in the shortest possible time
* Contains most of the content of the 7th and 9th grade civil service exams
* Topic-based diagram format that allows you to grasp key points at a glance
* Includes key questions from past exams for each regulation
* Video lecture gong.conects.com

This book is a basic tax law textbook for examinees preparing for the 7th and 9th level tax service civil service exams.
The original intention of this book was to create a framework to “organize what you have learned and make it your own,” but the field of tax law is extremely difficult and extensive, so in order to alleviate the difficulties and inefficiency of students studying textbooks that are over 1,000 pages long as basic theory books, we restructured this textbook into one that can faithfully and efficiently fulfill its role as “a basic textbook for preparing for the civil service exam that does not require a thick textbook.”


Accordingly, this book not only organizes the provisions of tax laws so that their purpose and content can be clearly understood at a glance, but also takes into account that the original text of tax laws is tested in almost the same way in actual exam questions. Therefore, it places the greatest emphasis on reflecting legal expressions as they are, within the scope of not damaging the original text, for parts that can be tested or parts that require understanding of the original text. This study guide has done its best to become a study guide that can kill three birds with one stone: “understanding → organizing → interpreting the original text.”


The main features of this book are as follows:

First, it was organized in the form of a topic-by-topic diagram so that test takers could grasp the key content of each theme at a glance.
I believe that students studying basic theory can overcome the weakness of forgetting things they've learned because of the vast amount of tax law, and wasting a lot of time preparing for exams because they can't organize their studies, by clearly summarizing the key points by topic.

Second, it covers most of the content covered in the exam, so that it is not at all insufficient for the 9th grade exam, let alone the 7th grade exam.
Although this book is in the form of a summary of key points, it is not at all inadequate as a basic textbook for lectures for students studying tax law for the first time, and as a textbook for summarizing key points for students who have studied tax law more than once. It has compressed unnecessary descriptive expressions from general basic books into the form of tables and summaries, and has even included basic general rules and case law in addition to laws, so that more content can be studied in a compressed volume.

Third, since tax laws are not something that can be studied in their entirety in one reading, for in-depth matters that go beyond the basics that should be known in a single regulation, they are separately marked as [In-depth Regulations] as parts that should be studied in in-depth theory lectures or through more than two readings. In addition, for summary matters by regulation or parts that are difficult to interpret or understand, separate summaries and explanations are provided through [References], so that not only the key points are summarized but also the understanding of regulations step by step is possible.

Fourth, by including diagrams of various tax forms and tax payment procedures, it is possible to check the overall framework of the subject, which can be easily missed because it is a summary.

Fifth, we have made every effort to ensure that the revised tax laws and enforcement decrees of 2025 are fully reflected to ensure smooth exam preparation. We have marked legal revisions with [NEW], and those enacted as draft enforcement decrees as of the textbook publication date with [Revised] to ensure clear identification of the revised contents.


Sixth, in the process of approaching difficult tax law articles, we judged that studying while checking the text of past exam questions would lead to more purposeful and exam-oriented learning, so we added wings next to the main text of the textbook to include the text of past exam questions related to each regulation.

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. I also have no doubt that readers who diligently study with this book will be able to demonstrate their abilities to the fullest, no matter how difficult the exam.


I wrote this book with the confidence that it would be of great help to civil service exam takers.
As nothing in this world is perfect, I hope to receive constructive advice and criticism from you, the test takers, and I promise to continue to improve on my shortcomings.
I wish all the test takers the best of luck.