TAT 1급 (Tax Accounting Technician 1) case studies
TAT 1급 (Tax Accounting Technician 1) · Put your knowledge to work in context.
TAT 1급 (Tax Accounting Technician Level 1) is a Korean professional certification for practitioners who combine bookkeeping with tax return preparation. It is aimed at accounting staff at small and mid-sized firms, tax-accounting office employees, and candidates building a career in Korean tax compliance who need to move beyond data entry into computing and filing returns. The exam tests integrated tax accounting: you post transactions, close the books, and then carry the results into corporate tax, value added tax, and income tax computations. Expect multiple-choice items on tax law and accounting standards alongside practical tasks where you compute tax bases, adjustments, and payable amounts from a given set of transactions. Preparation is best done in layers. First secure the accounting cycle and the chart of accounts, because every tax computation depends on correctly classified entries. Topics on this exam: Tax Accounting (Tax and Accounting Integration), Corporate Tax (법인세), Value Added Tax (부가가치세), Income Tax (소득세), Accounting and Financial Statements, and Tax Law and Practice. The TAT 1급 (Tax Accounting Technician 1) case studies are 5 cases and about 2,383 words.
1결산 세무조정과 과세표준 산출: 접대비·기부금·감가상각
461 words, about 2 min2업무무관 가지급금과 부당행위계산부인: 인정이자·지급이자·소득처분
502 words, about 3 min3제2기 확정신고: 공통매입세액 안분·매입세액불공제·가산세
483 words, about 2 min4복식부기 의무자의 추계신고: 기준경비율·무기장가산세·신고기한
476 words, about 2 min5충당부채·외화환산·감가상각의 세무조정과 이연법인세
461 words, about 2 minMore study resources for TAT 1급 (Tax Accounting Technician 1)
- FlashcardsTaxable income formula. Taxable income equals accounting profit before tax plus additions minus deductions, adjusted for tax-exempt income and non-deductible expenses per corporate tax law.
- Cheat sheetTaxable income = accounting profit before tax + additions (익금산입) − deductions (손금불산입 adjustments reversed) ± tax-exempt income and non-deductible expenses, following the corporate tax law's inclusion/exclusion rules.
- Key terms부가가치세 매출세액. A seller's output VAT, computed by applying the tax rate to the taxable supply price for goods or services provided in a taxable period, before deducting input tax paid on purchases.
- Study planMap the domain 1 blueprint into a one-page table linking each subtopic (부가가치세 매출·매입 세액, 법인세 손금·익금, 소득세 소득구분, 결산조정·신고조정) to its governing statute article.
- Exam-day guidePrint or save the admission ticket issued by the administering body (the Korea Tax Accountants Association or the designated test operator).