Includes 15 exam questions with low pass rates from 2024 to 2022

Major Tax Law Amendments for 2025 (Level 2 Computerized Taxation)
117th Level 2 Computerized Tax Exam (Pass Rate: 27%, December 2024)
116th Level 2 Computerized Tax Exam (Pass Rate: 21%, October 2024)
115th Level 2 Computerized Tax Exam (Pass Rate: 28%, August 2024)
113th Level 2 Computerized Tax Exam (Pass Rate: 28%, April 2024)
111th Level 2 Computerized Tax Exam (Pass Rate: 27%, December 2023)
110th Level 2 Computerized Tax Exam (Pass Rate: 46%, October 2023)
109th Level 2 Computerized Tax Exam (Pass Rate: 47%, August 2023)
108th Level 2 Computerized Tax Exam (Pass Rate: 25%, June 2023)
107th Level 2 Computerized Tax Exam (Pass Rate: 19%, April 2023)
106th Level 2 Computerized Tax Exam (Pass Rate: 40%, February 2023)
105th Level 2 Computerized Tax Exam (Pass Rate: 48%, December 2022)
104th Level 2 Computerized Tax Exam (Pass Rate: 44%, October 2022)
103rd Level 2 Computerized Tax Exam (Pass Rate: 43%, August 2022)
102nd Computerized Tax Accounting Level 2 Exam (Pass Rate: 41%, June 2022)
15.
101st Level 2 Computerized Tax Exam (Pass Rate: 34%, April 2022)

● Preface ●

Accounting is a very logical discipline, and tax law is relatively illogical compared to accounting. However, tax law has a purpose that it seeks to achieve, so you must understand the legal intent behind tax law.

If you want to be very good at accounting and tax law
Why do they do it that way? Keep asking yourself!!!

1.
Try to understand accounting.
(The accounting and tax terms you encounter for the first time may be very unfamiliar.

You need to understand unfamiliar words by searching on Naver or DAUM.)
2.
Understand the purpose of tax laws.
3.
If you don't understand, keep asking your colleagues and experts.

Most students studying computerized tax accounting spend too much time practicing inputting data into computer programs without any theoretical knowledge.
It's so sad to see students like that.

For the Level 2 Computerized Tax Accounting exam, you must understand tax law based on the basics of accounting theory.
Taxes are a company's social responsibility for its business performance.

Rather than practicing inputting data into a computer program, try studying the theory and writing the report by hand.

You need to have a solid understanding of accounting and tax theory to develop the ability to apply it.
Additionally, you will gain confidence regardless of the difficulty.
For students who are planning to take on more advanced courses, studying theory is even more important.
Therefore, for the Level 2 Computer Tax Accounting exam, it is sufficient to devote 70% of your time to theoretical study and 30% to practical training (especially writing VAT returns).
And finally, I am confident that all test takers will pass if they practice entering past exam questions within 90 minutes.

February 2025
Kim Young-cheol