Part 1 Value Added Tax Act

Chapter 1 General Provisions of Value Added Tax
01 Definition of Value Added Tax Requirements and Terms
02 Value Added Tax Calculation Method
03 Taxpayer
04 Tax period
05 Tax payment location
06 Business Registration

Chapter 2 Taxable Transactions
01 Taxable items
02 Supply of goods
03 Special provisions for the supply of goods (deemed supply)
04 Supply of services
05 Import of goods
06 Ancillary goods and services
07 Supply period
08 Supply location

Chapter 3: Tax Rates and Exemptions
01 Small business rate
02 Duty Free

Chapter 4 Tax Base and Tax Amount
01 General tax base
02 Special provisions for calculating supply price
03 Special deduction for grandchild tax
04 Value-added tax report form for taxable income and sales tax amount

Chapter 5 Tax Invoices and Receipts
01 Transaction collection
02 Tax invoice
03 Exemption from the obligation to issue tax invoices and receipts
04 Tax invoice issuance period
05 Special provisions for purchase tax deduction based on purchaser-issued tax invoice
06 Import Tax Invoice

Chapter 6 Purchase Tax
01 Purchase Tax Deduction Form
02 Purchase tax to be deducted
03 Purchase tax not deducted
04 Purchase tax on agenda items (special deduction of purchase tax on agenda items such as tax-exempt agricultural products)

Chapter 7 Concurrent Businesses
01 Distribution of common purchase tax amount
02 Sale of common goods
03 Recalculation of common purchase tax amount
04 Special provision for purchase tax deduction when converting depreciable assets for tax-exempt business, etc. to taxable business

Chapter 8 Reporting and Payment
01 Tax reduction/deduction amount
02 Reporting and Payment
03 Deferral of VAT payment on import of goods
04 Collection of value-added tax on services supplied by foreign businesses
05 Refund
06 Surtax

Chapter 9 Simplified Taxation
01 Scope of application of simplified taxation
02 Application period of tax type
03 Tax base and tax amount for simplified taxpayers
04 Inventory purchase tax and inventory payment tax
05 Reporting and Payment by Simplified Taxpayers
06 Waiver of simplified taxation

Part 2 Income Tax Act

Chapter 1 General Provisions
01 Income Tax Overview
02 Tax obligations
03 Scope of tax obligations
04 Scope of tax obligations on income attributable to trust property
05 Tax period
06 Tax payment location
07 Comprehensive Income Tax Calculation Structure

Chapter 2 Interest and Dividend Income
01 Interest income
02 Dividend Income
03 Comprehensive taxation and withholding tax on financial income
04 Calculation of comprehensive income tax amount in case of financial income

Chapter 3 Business Income
01 Scope of business income
02 Tax-free business income
03 Taxation of Business Income
04 Calculating business income
05 Income from real estate rental business
06 Income Amount Estimation
07 Obligations of business operators to report

Chapter 4: Employment, Pension, and Other Income
01 Earned income
02 Pension Income
03 Other income

Chapter 5 Special Cases for Calculating Income Amounts
01 Denial of unfair calculation
02 Special provisions for calculating income for joint ventures
03 Deduction of deficit and loss carryforward
04 Other special provisions for calculating income under the Income Tax Act
05 Special Taxation Provisions for Partnership Enterprises (Act on Restrictions on Special Taxation Provisions)

Chapter 6 Comprehensive Income Tax Standards
01 Comprehensive income tax base
02 Personal deduction
03 Pension insurance premium deduction, etc.
04 Special Income Deduction
05 Income deduction under the Special Tax Exceptions and Restrictions Act
06 Comprehensive income deduction comprehensive limit

Chapter 7 Comprehensive Income Tax
01 Comprehensive income tax calculation amount
02 Tax deduction
03 Tax reduction
04 Minimum tax

Chapter 8 Retirement Income
01 Scope of retirement income
02 Executive Severance Pay
03 Retirement Income Receipt Period
04 Calculating retirement income tax
05 Tax deferral and withholding tax on retirement income

Chapter 9 Transfer Income
01 Concept of transfer
02 Taxable assets and tax rates for transfer income
03 Tax exemption and reduction on capital gains tax
04 Transfer and acquisition periods
05 Calculating capital gains tax
06 Special Cases for Calculating Transfer Income Amount
07 Reporting and Payment of Capital Gains Tax
08 Capital gains tax on transfer of overseas assets
09 Tax exemption for domestic stocks, etc. when a resident leaves the country

Chapter 10 Income Tax Payment Procedures
01 Comprehensive Income Tax Reporting and Payment Procedures
02 Prepaid tax amount
03 Surtax under the Income Tax Act

Chapter 11 Tax Obligations of Non-Residents and Foreign Corporations
01 Tax structure of non-residents and foreign corporations
02 Scope of domestic source income
03 Special provisions for beneficial ownership of overseas investment organizations
04 Domestic business locations
05 Taxation Method
06 Branch tax

Part 3 Inheritance Tax and Gift Tax Act

Chapter 1 General Provisions
01 Inheritance under the Civil Act
02 Inheritance tax and gift tax taxation method
03 Definition of Terms
04 Taxable Items
05 Inheritance Tax and Gift Tax Payment Procedures

Chapter 2 Inheritance Tax
01 Inheritance tax calculation structure
02 Total inherited property value
03 Inheritance tax amount
04 Inheritance deduction amount
05 Inheritance tax base and tax amount

Chapter 3 Gift Tax
01 Gift Tax Calculation Structure
02 Gift tax amount
03 Gift tax base and tax amount
04 Example of donation
05 Presumption of gift
06 Gift Agenda

Chapter 4 Valuation of Property
01 Principles of Evaluation
02 Supplementary valuation method for real estate
03 Valuation of unlisted stocks
04 Valuation of other assets

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