Part 5 Corporate Tax Law

01 General Provisions
02 Corporate Tax Calculation Structure
03 Profit and loss exclusion
04 Hand and wrist expenses and non-inclusion of hand and wrist expenses
05 Timing of profit and loss attribution
06 Acquisition price of assets and valuation of assets and liabilities
07 Agenda Allocation
08 Depreciation Expense
09 Non-deduction of interest paid
10 Corporate business expenses and donations
11 Reserves
12 reserve funds
13 Denial of the Unfair Act Calculation
14 Calculation of tax base
15 Calculation of tax amount and deductible tax amount
16 Corporate Tax Payment Procedures
17 Other corporate taxes
18 Mergers and Divisions
19 Consolidated Tax System

Part 6 Income Tax Act

01 General Provisions
02 Financial Income
03 Business Income
04 Earned Income
05 Pension income and other income
06 Special Cases for Calculating Income Amount
07 Calculation of Comprehensive Income Tax Base
08 Calculation of deductible tax amount
09 Retirement Income Tax
10. Capital gains tax
11 Income tax payment procedures

Part 7 Inheritance Tax and Gift Tax Act

01 Inheritance tax
02 Gift tax
03 Inheritance tax and gift tax payment procedures
04 Valuation of property

Pass with confidence! SYSTEM Tax Law
Oh Jeong-hwa's tax law

The features of 『2026 Oh Jeong-hwa Tax Law 2』 are as follows.

1.
Importance indicator
Each sub-unit is graded from A to C according to importance.
When reading for the first time, focus on grade A, and as you increase the number of readings, you can expand the scope to grades B and C.
Additionally, we have analyzed the frequency of previous questions by content and marked them with stars, so you can study the important content efficiently.

2.
Classification of legal provisions
The civil service tax law exam mainly consists of sentences based on legal provisions rather than applied sentences, and descriptive sentences rather than computational sentences.
More than any other test, you must understand and memorize the legal text accurately.
Therefore, the explanation of the legal text and the legal text must be clearly distinguished.
In other words, you can find incorrect answers only if you can check exactly how it is defined in the original text.

3.
Teacher Oh Talk
Even during the review process, the part that gives you the effect of listening to a lecture without having to listen to the lecture is ‘Teacher Oh Talk.’
We explain the logic of difficult legal texts in easy language, like a lecture.
It acts as a learning assistant that scratches an itch, and it is a guide that relieves the frustration of having to memorize and review passages that you don't understand.

4.
Confirmation questions & past exam questions (OX)
Once you understand the theory, you should try to apply it to problems that have been tested on the same theory.
For each theory, we have broken down all the previous exam questions so that you can solve them right away.
We've fully reflected the revisions and linked all previous exam questions for each theory, so you can recognize the strengths and weaknesses of the theory yourself and feel confident in solving problems.

5.
Teacher's Map
All the content covered in Volume 1 has been meticulously summarized and organized by unit, following the logic of the lecture.
When memorizing the vast content of tax law, it's much easier to organize if you can see the big picture and details at a glance, like a map. TM is a guide that helps you review and organize everything in one go.