Korea Computerized Tax Accounting Level 2 (전산세무 2급) study materials
Korea Computerized Tax Accounting Level 2 (전산세무 2급) study resources

Korea Computerized Tax Accounting Level 2 (전산세무 2급) study guide

Korea Computerized Tax Accounting Level 2 (전산세무 2급) · Work through your exam, one topic at a time.

전산세무 2급 is a Korean professional certification that tests whether a candidate can keep books and produce tax filings using accounting software rather than on paper. It suits entry-level accounting staff, small-business bookkeepers, career changers moving into Korean tax practice, and students who want a practical credential alongside university coursework. The exam is delivered in Korean and combines multiple-choice theory with hands-on computer tasks performed in KcLep or AT accounting software, so success depends on both tax-law knowledge and keyboard-level familiarity with the program. Coverage spans computerized bookkeeping and program operation, value added tax, corporate income tax and income tax, financial accounting fundamentals, and the framework of tax law including the National Tax Basic Act. Preparation usually works best in two passes: first build the underlying rules (VAT taxable transactions, deductible input tax, year-end settlement items, journal entries), then drill the software workflows until transaction entry, ledger review, and report generation become automatic. Candidates should confirm the current schedule, fee, passing criteria, and software version on the official administering body's website, since these details are published and updated there rather than fixed. Topics on this exam: Tax Accounting Practice with Accounting Software (전산세무 실무 - 프로그램 운용 및 기장), Value Added Tax (부가가치세), Corporate Income Tax and Income Tax (법인세 및 소득세), Financial Accounting and Bookkeeping (회계 및 부기), and Tax Law Fundamentals and National Tax Basic Act (세법 기초 및 국세기본법). The Korea Computerized Tax Accounting Level 2 (전산세무 2급) study guide has 5 sections and about 1,108 words.

01

전산세무 실무: 프로그램 운용 및 기장

이 영역은 전산세무회계 프로그램(더존 Smart A, KcLep 등)을 실제로 조작해 기초정보 등록부터 전표 입력, 결산, 장부 출력까지 완성하는 능력을 평가한다.

236 words, about 1 min
02

부가가치세: 과세기간, 세금계산서, 매입세액 공제

259 words, about 1 min
03

법인세 및 소득세: 세무조정과 소득처분

232 words, about 1 min
04

회계 및 부기: 분개, 결산, 재무제표

179 words, under 1 min
05

세법 기초 및 국세기본법: 납세의무와 불복절차

202 words, about 1 min

More study resources for Korea Computerized Tax Accounting Level 2 (전산세무 2급)

  • Key terms전자세금계산서 (electronic tax invoice). A VAT invoice issued and transmitted electronically through the National Tax Service system or an approved ASP, replacing paper for corporate and certain individual business operators.
  • Common mistakesCandidates treat the invoice issue date as the accounting date because it is the most visible date on the document, and the software's date field is pre-filled with the system date, so they overwrite it with whatever date they read first.
  • Exam-day guidePrint or capture the admission ticket issued through the Q-Net (Korea Institute of Taxation) application system.