Part 1 Advanced Problems (1.5th) and Part 2 Same-Car Student Summary Problems

Chapter 1 Value Added Tax Act

Section 1: Value-Added Tax and Sales Tax Calculation Structure - 1-3
◈ Question 1-1.
Sales Tax Calculation Structure 1-7
◈ Question 1-2.
Tax-Exempt and Taxable Classification 1-11
◈ Question 1-3.
Actual Supply of Goods and Services 1-17
◈ Question 1-4.
Actual Supply and Incidental Supply 1-23
◈ Question 1-5.
Free and low-cost supply 1-27
◈ Question 1-6.
Considered Supply 1-31
◈ Question 1-7.
Considered supply - Direct sales outlet 1-36
◈ Question 1-8.
Considered supply 1-38
◈ Question 1-9.
Supply and Demand - Comprehensive Practice Problems 1-41
◈ Question 1-10.
Supply Period - Installment Sales and Supply with Interim Payment Conditions 1-43
◈ Question 1-11.
Supply period 1-49
◈ Question 1-12.
Supply Timing - Practice Problem 1-54
◈ Question 1-13.
Small Business Rate and Tax Invoice 1-58
◈ Question 1-14.
Small Business Rate and Tax Invoice 1-65
◈ Question 1-15.
Supply of Real Estate 1-69
◈ Question 1-16.
Real Estate Supply - Practice Problem 1-74
◈ Question 1-17.
Real Estate Lease 1-78
◈ Question 1-18.
Combined Housing 1-82
◈ Question 1-19.
Combined Housing - Practice Problem 1-86
◈ Question 1-20.
Deduction for bad debts 1-91
◈ Question 1-21.
Sales Tax - Practice Problem 1-94
◈ Question 1-22.
Sales Tax - Practice Problem 1-99
◈ Question 1-23.
Sales Tax - Practice Problem 1-103

Section 2 Purchase Tax Amount - 1-105
◈ Question 2-1.
Purchase Tax Credit - Calculation Structure 1-106
◈ Question 2-2.
Purchase Tax Credit - Calculation Structure 1-116
◈ Question 2-3.
Agenda purchase tax 1-122
◈ Question 2-4.
Agenda Purchase Tax - Concurrent Business 1-125
◈ Question 2-5.
Agenda purchase tax 1-130
◈ Question 2-6.
Agenda Purchase Tax - Settlement of Concurrent Business Operators 1-133
◈ Question 2-7.
Agenda Purchase Tax - Practice Problem 1-136
◈ Question 2-8.
Agenda Purchase Tax - Practice Problem 1-140
◈ Question 2-9.
Agenda purchase tax 1-142
◈ Question 2-10.
Agenda purchase tax 1-144
◈ Question 2-11.
Purchase tax deduction for recycled waste resources, etc. 1-146
◈ Question 2-12.
Purchase Tax - Practice Problem 1-149
◈ Question 2-13.
Purchase Tax - Practice Problem 1-153
◈ Question 2-14.
Purchase Tax - Practice Problem 1-156

Section 3: Distribution Calculation for Concurrent Businesses - 1-160
◈ Question 3-1.
Supply of Duty-Free and Common-Use Goods 1-160
◈ Question 3-2.
Conversion of Duty-Free Goods to Taxable Goods 1-165
◈ Question 3-3.
Duty-Free and Taxable Conversion 1-167
◈ Question 3-4.
Calculation of the apportionment of common purchase tax 1-169
◈ Question 3-5.
Calculation of the apportionment of common purchase tax 1-172
◈ Question 3-6.
Calculation of the apportionment of common purchase tax 1-175
◈ Question 3-7.
Settlement of common purchase tax 1-179
◈ Question 3-8.
Settlement of Common Purchase Tax - Practice Problem 1-183
◈ Question 3-9.
Settlement of common purchase tax 1-187
◈ Question 3-10.
Settlement of common purchase tax 1-190
◈ Question 3-11.
Settlement of common purchase tax 1-193
◈ Question 3-12.
Settlement of Common Purchase Tax - Practice Problem 1-196
◈ Question 3-13.
Settlement of common purchase tax 1-199
◈ Question 3-14.
Taxable Business Conversion Purchase Tax Amount and Its Settlement 1-204
◈ Question 3-15.
Part-time Business Owners - Practice Problem 1-206
◈ Question 3-16.
Part-time Business Owners - Practice Problem 1-210
◈ Question 3-17.
Part-time Business Owners - Practice Problem 1-214
◈ Question 3-18.
Part-time Business Owners - Practice Problem 1-218
◈ Question 3-19.
Part-time Business Owners - Practice Problems (Construction Worker) 1-221
◈ Question 3-20.
Part-time Business Owners - Practice Problem 1-225

Section 4. Tax on Deductions - 1-228
◈ Question 4-1.
Deductible tax amount 1-228
◈ Question 4-2.
Surtax 1-230
◈ Question 4-3.
Surtax - Comprehensive Problem 1-234
◈ Question 4-4.
Surtax 1-239
◈ Question 4-5.
Surtax - Practice Problem 1-242
◈ Question 4-6.
Surtax - Practice Problem 1-246

Section 5 Simplified Taxation - 1-248
◈ Question 5-1.
Simplified Taxpayer 1-248
◈ Question 5-2.
Simplified Taxpayer 1-251
◈ Question 5-3.
Simplified Taxpayer 1-254
◈ Question 5-4.
Simplified Taxpayer 1-256
◈ Question 5-5.
Simplified Taxpayer - Practice Problem 1-261
◈ Question 5-6.
Inventory Purchase Tax and Inventory Payment Tax 1-265
◈ Question 5-7.
Inventory Purchase Tax and Inventory Payment Tax - Practice Problem 1-268
◈ Question 5-8.
Simplified Taxpayer - Practice Problem 1-270
◈ Question 5-9.
Simplified Taxpayer - Practice Problem 1-273
◈ Question 5-10.
Simplified Taxpayer - Practice Problem 1-275

Chapter 2 Income Tax Act

Section 1 Interest Income and Dividend Income… Financial Income - 2-3
◈ Question 1-1.
Financial Income Calculation Structure (Type 1) 2-3
◈ Question 1-2.
Financial Income Calculation Structure (Type 2) 2-8
◈ Question 1-3.
Financial Income Calculation Structure (Type 3) 2-12
◈ Question 1-4.
Financial Income 2-17
◈ Question 1-5.
Financial Income 2-21
◈ Question 1-6.
Financial Income 2-26
◈ Question 1-7.
Financial Income 2-30
◈ Question 1-8.
Financial Income 2-36
◈ Question 1-9.
Interest income receipt period 2-40
◈ Question 1-10.
Dividend Income Receipt Timing 2-43
◈ Question 1-11.
Financial Income 2-46
◈ Question 1-12.
Financial Income - Practice Problem 2-50
◈ Question 1-13.
Financial Income - Practice Problem 2-54
◈ Question 1-14.
Financial Income - Practice Problem 2-58

Section 2 Business Income - 2-61
◈ Question 2-1.
Business Income Calculation Structure 2-62
◈ Question 2-2.
Real Estate Rental Business 2-67
◈ Question 2-3.
Real Estate Rental Business 2-70
◈ Question 2-4.
Real Estate Rental Business 2-72
◈ Question 2-5.
Real estate rental income amount 2-76
◈ Question 2-6.
Real Estate Rental Business - Practice Problem 2-80
◈ Question 2-7.
Estimated income amount 2-83
◈ Question 2-8.
Business Income Amount - Practice Problem 2-87
◈ Question 2-9.
Business Income Amount - Practice Problem 2-92
◈ Question 2-10.
Gain and loss on disposal of tangible assets 2-97
◈ Question 2-11.
Business passenger vehicle 2-103
◈ Question 2-12.
Comparison of Corporate Tax and Income Tax - Inventory Consumption and Bad Debt Allowance 2-107
◈ Question 2-13.
Profit and Loss Attribution Period 2-111
◈ Question 2-14.
Donation 2-114
◈ Question 2-15.
If there are two or more business establishments, the corporate business promotion expenses limit is 2-117.
◈ Question 2-16.
Comparison of Sole Proprietorships and Corporate Businesses - Comprehensive Problem 2-120
◈ Question 2-17.
Total business income and value-added tax base, comparison of individual and corporate businesses, and transfer income from timber 2-122

Section 3 Earned Income - 2-123
◈ Question 3-1.
Earned Income Calculation Structure 2-123
◈ Question 3-2.
Calculating Total Salary 2-128
◈ Question 3-3.
Calculating Total Salary 2-133
◈ Question 3-4.
Earned income amount 2-137
◈ Question 3-5.
Calculation of Monthly Salary 2-141
◈ Question 3-6.
Calculation of Monthly Salary 2-144
◈ Question 3-7.
Earned Income Amount - Practice Problem 2-147
◈ Question 3-8.
Earned Income Amount - Practice Problem 2-150
◈ Question 3-9.
Earned Income Amount - Practice Problem 2-154

Section 4 Pension Income and Other Income - 2-157
◈ Question 4-1.
Pension income amount 2-157
◈ Question 4-2.
Pension income amount 2-164
◈ Question 4-3.
Pension income amount 2-169
◈ Question 4-4.
Pension Income Amount - Practice Problem 2-173
◈ Question 4-5.
Pension Income and Business Income - Practice Problem 2-176
◈ Question 4-6.
Financial Income, Earned Income, and Pension Income - Comprehensive Practice Problems 2-180
◈ Question 4-7.
Other income amount 2-184
◈ Question 4-8.
Other income amount 2-189
◈ Question 4-9.
Other income amount 2-195
◈ Question 4-10.
Other income 2-197
◈ Question 4-11.
Religious Income 2-200
◈ Question 4-12.
Other Income - Comprehensive Practice Problem 2-202
◈ Question 4-13.
Other Income - Practice Problem 2-206

Section 5 Special Cases for Calculating Income Amounts - 2-208
◈ Question 5-1.
Deduction of Deficit and Deficit Carryforward 2-208
◈ Question 5-2.
Tax on Deficit and Financial Income 2-212
◈ Question 5-3.
Joint Project 2-215
◈ Question 5-4.
Joint Project 2-219
◈ Question 5-5.
Joint Project 2-224
◈ Question 5-6.
Joint Project 2-227
◈ Question 5-7.
Retroactive Deduction of Deficit 2-229

Section 6 Calculation of Comprehensive Income Tax Base - 2-230
◈ Question 6-1.
Personal deduction amount 2-230
◈ Question 6-2.
Personal deduction 2-234
◈ Question 6-3.
Personal Deductions - Practice Problem 2-237
◈ Question 6-4.
Income deduction for joint business combined taxation 2-241
◈ Question 6-5.
Comparison of Credit Card Deductions and Income Deductions for Wage Earners and Business Owners - Comprehensive Problem 2-245
◈ Question 6-6.
Income Deductions and Tax Credits - Practice Problem 2-249

Section 7 Calculation of Comprehensive Income Tax Deductions - 2-253
◈ Question 7-1.
Special Case for Calculating Financial Income Tax Amount 2-253
◈ Question 7-2.
Special Tax Calculation Exception for Real Estate Sales Agents 2-253
◈ Question 7-3.
Special Tax Calculation Exception for Housing Rental Income 2-257
◈ Question 7-4.
Special Tax Calculation Exception for Pension Income 2-260
◈ Question 7-5.
Child Tax Credit, Pension Account Tax Credit, Political Fund Tax Credit 2-263
◈ Question 7-6.
Special Tax Deductions - Insurance Premium and Education Expense Tax Deductions 2-265
◈ Question 7-7.
Medical Expense Tax Credit/Education Expense Tax Credit 2-271
◈ Question 7-8.
Donation Tax Deduction 2-274
◈ Question 7-9.
Tax Deductions for Workers and Honest Business Owners 2-278
◈ Question 7-10.
Foreign Tax Credit, Disaster Loss Tax Credit, and Bookkeeping Tax Credit 2-283
◈ Question 7-11.
Earned Income Tax Credit - Relationship between Year-End Tax Settlement and Final Report 2-287
◈ Question 7-12.
Surtax 2-292
◈ Question 7-13.
Minimum Income Tax 2-293
◈ Question 7-14.
Comprehensive Practice Problems 2-296
◈ Question 7-15.
Comprehensive Practice Problems 2-299
◈ Question 7-16.
Tax Deductions - Practice Problem 2-305

Section 8 Retirement Income - 2-308
◈ Question 8-1.
Retirement Income 2-308
◈ Question 8-2.
Retirement Income 2-310
◈ Question 8-3.
Executive Retirement Benefit 2-312
◈ Question 8-4.
Executive Retirement Benefit 2-316
◈ Question 8-5.
Exceeding the Executive Severance Pay Limit - Practice Problem 2-318
◈ Question 8-6.
Retirement Income Tax 2-321
◈ Question 8-7.
Retirement Income Tax - Deferred Retirement Income Tax 2-323

Section 9 Transfer Income - 2-326
◈ Question 9-1.
Calculating Capital Gains 2-326
◈ Question 9-2.
〈Type 1〉 2-329 when transferring one asset
◈ Question 9-3.
〈Type 2〉 2-332 When transferring two assets simultaneously
◈ Question 9-4.
〈Type 3〉 2-336 When two assets are transferred sequentially
◈ Question 9-5.
〈Type 4〉 Total loss on transfer of two or more assets 2-342
◈ Question 9-6.
Double Taxation Adjustment 2-347
◈ Question 9-7.
Double Taxation Adjustment - Practice Problem 2-351
◈ Question 9-8.
Transfer of Stocks 2-353
◈ Question 9-9.
Transfer of Non-Business Land 2-355
◈ Questions 9-10.
Transfer of expensive housing 2-358
◈ Question 9-11.
Transfer of Expensive Housing - Practice Problem 2-361
◈ Questions 9-12.
Bulk transfer of mixed-use housing 2-366
◈ Question 9-13.
Transfer income of owners of two or more houses per household in the regulated area 2-370
◈ Question 9-14.
Burdened Gift 2-372
◈ Question 9-15.
Burdened Gift - Practice Problem 2-377
◈ Question 9-16.
Tax carryover 2-384
◈ Question 9-17.
Tax Carryover - Practice Problem 2-388
◈ Question 9-18.
Denial of Unfair Acts 2-390
◈ Question 9-19.
Tax carryover - Business inheritance deduction related 2-393
◈ Question 9-20.
Tax Carryover - Practice Problem 2-396
◈ Question 9-21.
Capital gains tax on the transfer of overseas assets 2-398
◈ Question 9-22.
Capital Gains Tax on Overseas Asset Transfers - Practice Problem 2-401
◈ Question 9-23.
Special Taxation on Stocks, etc. for Persons Moving Abroad 2-405
◈ Question 9-24.
Gift Estimation, Standard Market Price, etc. 2-409

Section 10 Tax Special Provisions for Partnership Enterprises - 2-410
◈ Question 10-1.
Tax Special Provisions for Partnerships 2-410
◈ Question 10-2.
Tax Benefits for Partnerships - Practice Problem 2-415
◈ Question 10-3.
Tax Benefits for Partnerships - Practice Problem 2-417

Chapter 3 Inheritance Tax and Gift Tax Act

Section 1 Inheritance Tax - 3-3
◈ Question 1-1.
Inheritance Tax - Understanding the Calculation Structure 3-6
◈ Question 1-2.
Presumed Inheritance 3-9
◈ Question 1-3.
Taxable deduction amount 3-12
◈ Question 1-4.
Valuation of Inherited Property 3-15
◈ Question 1-5.
Stock Valuation 3-18
◈ Question 1-6.
Stock Valuation - Practice Problem 3-22
◈ Question 1-7.
Calculation of Inheritance Tax Amount 3-27
◈ Question 1-8.
Inheritance tax base 3-30
◈ Question 1-9.
Inheritance Tax Amount - Practice Problem 3-34
◈ Question 1-10.
Inheritance Tax Amount - Practice Problem 3-36
◈ Question 1-11.
Inheritance Tax Base - Practice Problem 3-40
◈ Question 1-12.
Inheritance Tax Base - Practice Problem 3-44
◈ Question 1-13.
Inheritance Tax Obligation 3-47

Section 2 Gift Tax - 3-50
◈ Question 2-1.
Gift Tax Base Calculation Structure 3-51
◈ Question 2-2.
Gift Tax Calculation 3-52
◈ Question 2-3.
Gift Tax Calculation - Practice Problem 3-56
◈ Question 2-4.
Gift Tax Base and Calculated Tax Amount 3-60
◈ Question 2-5.
Gift property value - low-price acquisition/high-price transfer 3-62
◈ Question 2-6.
Article 3-64 on the Donation of Profits through Transactions with Specially Related Corporations
◈ Question 2-7.
Article 3-68 on the Donation of Profits Arising from Business Opportunities Provided by Specially Related Corporations
◈ Question 2-8.
Gift property value 3-71
◈ Question 2-9.
Donation of profits from excess dividends 3-74
◈ Question 2-10.
Gift Property Value - Short Answer Question 3-77
◈ Question 2-11.
Donation of profits from stock listing 3-79
◈ Question 2-12.
Donated Property Value - Unfair Merger 3-81
◈ Question 2-13.
Donated property value - Unfair capital increase 3-84
◈ Question 2-14.
Gift property value 3-88
◈ Question 2-15.
Presumption of Gift and Gift Agenda 3-92

Part 2: The Problem of Deferred Action Students

Chapter 1 Value Added Tax Act

◈ Additional deferral 1.
Additional grace period for supply - 3
◈ Additional deferral 2.
Additional grace period for supply - 4
◈ Additional deferral 3.
Additional deferral of bulk supply of real estate, etc. - 7
◈ Additional deferral 4.
Sales tax additional deferral - 9
◈ Additional deferral 5.
Sales tax additional deferral - 12
◈ Additional deferral 6.
Sales tax additional deferral - 18
◈ Additional deferral 7.
Sales tax deferral - 21
◈ Additional deferral 8.
Purchase tax additional deferral - 24
◈ Additional deferral 9.
Purchase tax additional deferral - 26
◈ Additional deferral 10.
Purchase tax additional deferral - 29
◈ Additional deferral 11.
Additional deferral of reference problem - 32
◈ Additional deferral 12.
Additional deferral for concurrent business operators - 35
◈ Additional deferral 13.
Additional exemption for concurrent business operators - 39
◈ Additional deferral 14.
Additional deferral for concurrent business operators - 45
◈ Additional deferral 15.
Surtax deferral - 51
◈ Additional deferral 16.
Surtax deferral - 54
◈ Additional deferral 17.
Additional deferral of proxy payment tax - 57
◈ Additional deferral 18.
Inventory Purchase Tax and Inventory Payment Tax - Additional Deferral of Practice Problems - 58
◈ Additional deferral 19.
General and Simplified Taxpayers - Additional Deferral of Comprehensive Issues - 62

Chapter 2 Income Tax Act

◈ Income deferral 1.
Financial Income Deferral-3
◈ Income deferral 2.
Financial Income Deferral - 5
◈ Income deferral 3.
Financial Income Deferral-9
◈ Income deferral 4.
Financial Income Deferral - 13
◈ Income deferral 5.
Financial Income Deferral - 16
◈ Income deferral 6.
Financial Income - Practice Problem: Income Deferral - 19
◈ Income deferral 7.
Business Income Deferral - 24
◈ Income deferral 8.
Business Income Deferral - 26
◈ Income deferral 9.
Business Income - Practice Problems - Income Deferral - 31
◈ Income deferral 10.
Business Income Deferral - 33
◈ Income deferral 11.
Business Income Deferral - 35
◈ Income deferral 12.
Business Income Deferral - 39
◈ Income deferral 13.
Business Income Deferral - 40
◈ Income deferral 14.
Business Income Deferral - 43
◈ Income deferral 15.
Business Income Deferral - 46
◈ Income deferral 16.
Business Income Deferral - 49
◈ Income deferral 17.
Business Income Deferral - 52
◈ Income deferral 18.
Business Income Deferral - 56
◈ Income deferral 19.
Earned Income Deferral - 58
◈ Income deferral 20.
Deferral of earned income and capital gains tax - 60
◈ Income deferral 21.
Earned Income Deferral - 63
◈ Income deferral 22.
Earned Income Deferral - 64
◈ Income deferral 23.
Earned Income - Practical Problems: Income Deferral - 67
◈ Income deferral 24.
Earned Income - Practice Problem: Income Deferral - 71
◈ Income deferral 25.
Pension Income Deferral-75
◈ Income deferral 26.
Pension Income Deferral-77
◈ Income deferral 27.
Deferral of Earned Income and Other Income - 82
◈ Income deferral 28.
Deferral of Earned Income and Other Income - 85
◈ Income deferral 29.
Joint venture income deferral - 90
◈ Income deferral 30.
Joint Business - Comprehensive Income Deferral - 94
◈ Income deferral 31.
Deferral of income tax deduction for retroactive loss - 99
◈ Income deferral 32.
Income Deduction and Income Deferral - 102
◈ Income deferral 33.
Year-end tax settlement and final tax return deferral - 103
◈ Income deferral 34.
Income Deduction and Tax Credit Limit Income Deferral-110
◈ Income deferral 35.
Income Tax Deferral-112
◈ Income deferral 36.
Minimum income tax deferral - 116
◈ Income deferral 37.
Income Deductions and Tax Credits - Comprehensive Practice Problems - Income Deferral - 118
◈ Income deferral 38.
Income Deductions and Tax Credits - Comprehensive Practice Problems - Income Deferral - 122
◈ Income deferral 39.
Comprehensive Practice Problems: Income Deferral - 129
◈ Income deferral 40.
Retirement Income Deferral - 134
◈ Income deferral 41.
Capital gains deferral - 136
◈ Income deferral 42.
Capital gains deferral - 139
◈ Income deferral 43.
Capital gains deferral - 141
◈ Income deferral 44.
Capital gains deferral - 145

Chapter 3 Inheritance Tax and Gift Tax Act

◈ Postponement of increase 1.
Inheritance tax calculation amount increase deferral - 3
◈ Postponement of increase 2.
Gift tax exemption under the Special Tax Exceptions and Restrictions Act - 6

Part 3 Appendix

◈ Tax rates and various deduction tables required for solving income tax problems

Preface

Following 2023, the Tax Law Lecture Summary I and Summary II reached a combined 40,000 copies in 2024, and the 2024 Tax Accounting Practice also recorded overwhelming sales, demonstrating overwhelming support. We appreciate your support for the Summary and Tax Accounting textbooks and lectures. With the same dedication we have had since the beginning of this course, we will continue to strive to provide the best textbooks and lectures.

The features of this textbook are as follows:

1.
For each problem, we have explained it and linked to the SUMMARY page that contains the relevant information.

2.
For each problem, I have explained the approach to the problem and the summary of each material as if I was giving a lecture, and I have written a related SUMMARY page next to the explanation to make it easier to organize.
The 2025 edition also includes a summary of key points regarding value-added tax.

3.
We have made the distinction between Part 1 [Advanced Problems (1.5th) and 2nd Dongcha Student Summary Problems] and Part 2 (Probationary Student Problems) clearer, reflecting recent trends in exam questions so that Dongcha students with limited time can solve only Part 1.

Those who use the tax accounting practice can learn as follows depending on their situation.
① For those preparing from the first round: Focus on questions from the 1.5 round
② For those preparing for the driving test: Summary of the 1.5 and 2nd questions in Part 1.
Among them, essential problems must be organized (if possible, also organize the problems that are solved during class time)
③ Second-term deferral students: Organize the basics of Part 1 and organize the deferral issues of Part 2. If it is too much trouble, organize the essential deferral issues of Part 2.

4.
In the 2024 edition, we have supplemented and reflected the areas deemed lacking in each subject in the questions to make it a more purpose-appropriate textbook.

5.
We have tried to make the textbook easily accessible and convenient to use.
To help you see the forest for the trees by topic, we first asked questions to understand the overall structure of each section, and then we could delve into the details.
For each problem, I wrote in the following order: ① Problem, ② Summary of key points, ③ Solution, ④ Explanation. Parts that require additional study were covered separately as [Case Problems].
For each question, we've written a simple answer based on the calculations that would be required in an actual exam, and then provided detailed explanations of the answers in the commentary to improve readability.

I did my best, but I'm still afraid that there might be errors I missed, and I feel regretful that I couldn't have made a better book.
We promise to continue to improve on any shortcomings, and we welcome your advice and criticism.

I would like to express my gratitude to the publishing staff of Sam & Books, including President Lee Nak-gyu, Manager Hong Su-gi, Assistant Managers Kim Bo-yeong and Kim Yong-jae, and Supervisor Yoon Hyeon-gyeong, who worked hard on the publication of this book. I would also like to express my special thanks to CPAs Baek Seung-ho, Seo Jeong-woo, and Jo Dae-hyung for their meticulous assistance with proofreading.

I dedicate this book to my wife, Gyeong-suk, who has filled my life with unwavering love, my two sons, Ho-jin and Seong-jin, and my parents. I also dedicate this book to everyone who has loved it.
I will always do my best without losing my beginner's mind.

February 16, 2025
Author: Kang Kyung-tae

If any changes occur after the publication of this book, such as additional tax law revisions or administrative interpretation changes, we will post them as supplementary material (see 'www.uricpa.com → Information Center → Supplemental Material').