preface

This textbook is written for test takers who wish to achieve a high score on the domestic consumption tax section of the first customs broker exam.
Customs Broker's 1st domestic consumption tax includes value-added tax, individual consumption tax, and liquor tax among consumption taxes.
To pass the first customs broker exam, you must study domestic consumption tax as a strategic subject.
Domestic consumption tax is a subject that can be studied repeatedly based on an understanding of basic theories to achieve a high score.
It is an honest subject where you can earn points proportional to the effort and time you put in.
This textbook has been written to help students study strategically to shorten the exam period.

The features of this textbook are as follows:

1.
The main contents of each law are organized by topic.
Value-added tax is organized into 20 topics, individual consumption tax into 12 topics, and liquor tax into 11 topics.
We have organized the content you learned in the textbook into a table format so you can see it at a glance.

2.
I have arranged the questions by each topic.
After organizing by topic, I arranged the questions for that content.
Based on questions from the national exam related to the consumption tax law, we have arranged questions that could be asked by customs brokers.
The content is organized by topic and written so that test takers can test their skills through problem-solving practice and supplement any areas they are lacking.
For the first test, you won't be able to solve the problems within the time limit just by studying the theory.
You must practice solving the problem accurately within the given time.


3.
Includes past questions from the Customs Broker Domestic Consumption Tax (Multiple Choice) exam.
We have included questions from the 33rd to the 42nd exam so that you can study each topic and solve past exam questions.
We have revised and reflected the previous exam questions to reflect the latest tax laws.


4.
The Value Added Tax General Rules are attached as an appendix.
Looking at recent exam questions, you can see that many of them are about general rules regarding value-added tax.
So, you must organize the general rules and go into the examination room.
The general rules that may be included in the customs broker examination have been reflected in the supplementary provisions.

You have to work so hard that it will move the heavens to pass.
Move the heavens during your exam period.


I sincerely hope that all test takers pass the exam.