Shin Dong-young et al.: Comprehensive Real Estate Tax: Know the Tips to Pay Less

Real estate holding tax changes often, which can be confusing, but this book can answer your questions. What makes this book distinctive The only book devoted solely to comprehensive real estate holding tax Explains the similarities and differences between property tax and comprehensive real estate holding tax Organized by taxable property (homes/land) and taxpayer (single-home owners/multiple-home owners/corporations) Covers tax-saving points such as homes excluded from aggregation and special-case homes Explains the requirements and process for filing a claim to correct comprehensive real estate holding tax Uses administrative interpretations and court decisions to explain how to apply the rules in real cases A concise book that can serve as a reference in place of a bulky professional manual About the book Comprehensive Real Estate Holding Tax: Know More, Pay Less focuses on making this tax accessible to everyone, including people who have questions about it, real estate investors who want to calculate it, and tax accountants who have not had a chance to handle it professionally. It also aims to explain complex tax law clearly by providing many calculation examples. Chapter 2, “Comprehensive Real Estate Holding Tax on Homes,” divides taxpayers into three main groups: single-home households, owners of multiple homes, and corporations, because the applicable deductions, tax credits, and rates differ by taxpayer. Each subsection also covers how to count homes, special provisions, and calculation structures, and, above all, summarizes homes excluded from aggregation, a shortcut to reducing this tax. Chapter 3, “Comprehensive Real Estate Holding Tax on Land,” discusses the calculation structure by separating land subject to property tax into separately assessed, separately aggregated, and comprehensively aggregated categories. Chapter 4, “Trusts and Comprehensive Real Estate Holding Tax,” briefly reviews taxpayers in light of the history of amendments.

Korean title: 종합부동산세, 알아야 덜 낸다

Korean author: 신동영 외

Korean publisher: 삼일인포마인

ISBN-13: 9791167842602