2026 EBS Land Hana Certified Real Estate Agent Basics 2nd Real Estate Tax Law
 |
Description
Book Introduction
This 2026 Land Hana Real Estate Tax Law Basics book, designed for the exam, is a practical subject directly related to real estate transactions. However, the tax rate calculation process is complex, resulting in a low score but a significant burden on test takers.
We've compiled a list of frequently encountered details and key issues that appear annually in actual trading situations.
Among the tax rate changes and tax system revisions, we selected only those directly related to the exam questions, and boldly excluded abolished tax systems and marginal situations that were theoretically meaningless.
As a result, we reduced the learning load by approximately 30% while still providing all the content needed to pass, and at a lower price.
Tax law is ultimately about practical sense.
Start learning efficiently with this basic book that has been stripped down to the bare essentials.
We've compiled a list of frequently encountered details and key issues that appear annually in actual trading situations.
Among the tax rate changes and tax system revisions, we selected only those directly related to the exam questions, and boldly excluded abolished tax systems and marginal situations that were theoretically meaningless.
As a result, we reduced the learning load by approximately 30% while still providing all the content needed to pass, and at a lower price.
Tax law is ultimately about practical sense.
Start learning efficiently with this basic book that has been stripped down to the bare essentials.
- You can preview some of the book's contents.
Preview
index
PART 1 General Taxation
Chapter 1: Basic Tax Theory (National Tax Basic Act and Local Tax Basic Act) 14
Section 1: The Concept of Taxation 14
Section 2 Classification of Taxes 16
Section 3 Definitions of Tax Terms 24
Chapter 2: Establishment, Confirmation, and Extinction of Tax Liability 40
Section 1 Establishment and Confirmation of Tax Obligation 40
Section 2 Extinction of Tax Liability 46
Section 3: Late Reporting and Revised Reporting 49
Section 4: Expansion of Tax Obligations and Supplementary Tax Obligations 52
Chapter 3: The Relationship Between Taxes and Other Claims 58
Section 1 Tax Priorities 58
Section 2 Exceptions to Tax Priority 59
Chapter 4 Tax Relief and Delivery of Documents 63
Section 1 Tax Relief Rights 63
Section 2 Delivery of Documents 69
PART 2 LOCAL TAX
Chapter 1 Acquisition Tax 76
Section 1 Overview and Types of Acquisition 76
Section 2 Taxable Subjects 84
Section 3 Taxpayers 88
Section 4. Time of Acquisition 93
Section 5 Tax Base 96
Section 6 Tax Rates 102
Section 7 Tax Exemption 121
Section 8 Tax Payment Procedures 123
Chapter 2 Registration and License Tax 129
Section 1: Significance and Characteristics 129
Section 2 Taxpayers and Tax Bases 131
Section 3 Tax Rates 134
Section 4 Tax Exemption 137
Section 5 Tax Payment Procedures 138
Chapter 3 Property Tax 142
Section 1 Overview and Taxable Subjects 142
Section 2 Classification of Taxable Land 146
Section 3 Taxpayers 158
Section 4 Tax Base and Tax Rate 161
Section 5 Tax Exemption 167
Section 6 Tax Payment Procedures 170
Chapter 4 Other Local Taxes 178
Section 1 Local Resource Facility Tax 178
Section 2 Local Education Tax 183
Section 3 Local Income Tax 186
PART 3 National Taxes
Chapter 1 Comprehensive Real Estate Tax 190
Section 1 Definition of Meaning and Terms 190
Section 2 Taxable Items 193
Section 3 Taxpayers 194
Section 4 Tax Base and Tax Rate 196
Section 5 Tax Exemption 207
Section 6 Tax Payment Procedures, etc. 208
Chapter 2: General Provisions of Income Tax 213
Section 1 General Provisions on Income Tax 213
Section 2 Business Income Related to Real Estate Rentals 218
Section 3 Real Estate Industry 227
Chapter 3 Capital Gains Tax 232
Section 1. Significance of Capital Gains Tax 232
Section 2 Taxable Subjects 234
Section 3: Concept and Form of Transfer 240
Section 4. Time of Transfer or Acquisition 247
Section 5 Tax-Exempt Transfer Income 250
Section 7: Capital Gains Tax Calculation Structure 268
Section 8. Capital Gains Tax Payment Procedures 300
Section 9: Capital Gains Tax on Foreign Assets 307
Chapter 1: Basic Tax Theory (National Tax Basic Act and Local Tax Basic Act) 14
Section 1: The Concept of Taxation 14
Section 2 Classification of Taxes 16
Section 3 Definitions of Tax Terms 24
Chapter 2: Establishment, Confirmation, and Extinction of Tax Liability 40
Section 1 Establishment and Confirmation of Tax Obligation 40
Section 2 Extinction of Tax Liability 46
Section 3: Late Reporting and Revised Reporting 49
Section 4: Expansion of Tax Obligations and Supplementary Tax Obligations 52
Chapter 3: The Relationship Between Taxes and Other Claims 58
Section 1 Tax Priorities 58
Section 2 Exceptions to Tax Priority 59
Chapter 4 Tax Relief and Delivery of Documents 63
Section 1 Tax Relief Rights 63
Section 2 Delivery of Documents 69
PART 2 LOCAL TAX
Chapter 1 Acquisition Tax 76
Section 1 Overview and Types of Acquisition 76
Section 2 Taxable Subjects 84
Section 3 Taxpayers 88
Section 4. Time of Acquisition 93
Section 5 Tax Base 96
Section 6 Tax Rates 102
Section 7 Tax Exemption 121
Section 8 Tax Payment Procedures 123
Chapter 2 Registration and License Tax 129
Section 1: Significance and Characteristics 129
Section 2 Taxpayers and Tax Bases 131
Section 3 Tax Rates 134
Section 4 Tax Exemption 137
Section 5 Tax Payment Procedures 138
Chapter 3 Property Tax 142
Section 1 Overview and Taxable Subjects 142
Section 2 Classification of Taxable Land 146
Section 3 Taxpayers 158
Section 4 Tax Base and Tax Rate 161
Section 5 Tax Exemption 167
Section 6 Tax Payment Procedures 170
Chapter 4 Other Local Taxes 178
Section 1 Local Resource Facility Tax 178
Section 2 Local Education Tax 183
Section 3 Local Income Tax 186
PART 3 National Taxes
Chapter 1 Comprehensive Real Estate Tax 190
Section 1 Definition of Meaning and Terms 190
Section 2 Taxable Items 193
Section 3 Taxpayers 194
Section 4 Tax Base and Tax Rate 196
Section 5 Tax Exemption 207
Section 6 Tax Payment Procedures, etc. 208
Chapter 2: General Provisions of Income Tax 213
Section 1 General Provisions on Income Tax 213
Section 2 Business Income Related to Real Estate Rentals 218
Section 3 Real Estate Industry 227
Chapter 3 Capital Gains Tax 232
Section 1. Significance of Capital Gains Tax 232
Section 2 Taxable Subjects 234
Section 3: Concept and Form of Transfer 240
Section 4. Time of Transfer or Acquisition 247
Section 5 Tax-Exempt Transfer Income 250
Section 7: Capital Gains Tax Calculation Structure 268
Section 8. Capital Gains Tax Payment Procedures 300
Section 9: Capital Gains Tax on Foreign Assets 307
GOODS SPECIFICS
- Date of issue: November 24, 2025
- Page count, weight, size: 312 pages | 190*260*30mm
- ISBN13: 9791194815600
- ISBN10: 119481560X
You may also like
카테고리
korean
korean
![ELLE 엘르 스페셜 에디션 A형 : 12월 [2025]](http://librairie.coreenne.fr/cdn/shop/files/b8e27a3de6c9538896439686c6b0e8fb.jpg?v=1766436872&width=3840)
