TAT 1급 (Tax Accounting Technician 1) exam-day guide
TAT 1급 (Tax Accounting Technician 1) · Prepare for the day ahead.
Your checklist
Admission ticket / 수험표
Print or save the admission ticket issued by the administering body (the Korea Tax Accountants Association or the designated test operator). Verify the exam date, session time, venue address, and your name and birth date. If the ticket cannot be found, confirm with the provider how to reissue it before exam day.
Photo ID (신분증)
Bring the original government-issued photo ID that matches the name on your registration - typically a resident registration card, driver's license, or passport. Expired or photocopied IDs are commonly refused; confirm the accepted ID list with the provider.
Black ballpoint pens, several
Most Korean paper-based licensing exams require answers written in black pen. Bring at least three, plus one you have already tested for smooth ink flow. Avoid gel pens if the provider specifies ballpoint only.
Correction tape or 수정테이프
Bring a clean correction tape for the answer sheet. Many providers prohibit correction fluid (수정액) because of drying time and smudging; confirm which correction tools the provider permits.
Analog wristwatch
Exam rooms do not always have a visible clock, and phone use is restricted. A simple non-smart analog watch lets you pace the four subjects. Smartwatches and watches with communication functions are almost always prohibited.
Printed formula and rate summary (for the final review only)
A one- or two-page sheet of your own making: income tax rate brackets, VAT rates and thresholds, filing deadlines, and penalty rates. Use it in the last hours before entry, then store it in your bag - loose notes are not allowed at the desk.
Calculator - confirm model policy with the provider
Some sessions permit a basic non-programmable calculator and some do not. Check the official notice for the specific sitting and bring a compliant model only if allowed. Never bring a programmable or graphing calculator.
Transparent pencil case or pouch
Some venues require writing tools to be visible in a clear case. Keep it small: pens, correction tape, and ID only. Confirm with the provider whether a clear case is mandatory at your venue.
Water and a light snack for the break
The exam covers four subjects with a break between sessions. Keep water in a sealed bottle and a small snack in your bag; eating at the desk during the test is normally not allowed.
Venue reconnaissance the day before
Check the exact building and room, travel time, and nearby public transport. Korean exam venues are often large school buildings with similar room numbering; arriving at the wrong building is a common and avoidable failure.
Arrival plan with buffer
Plan to arrive at least 30–40 minutes before the entry cut-off. Confirm the entry deadline with the provider, since late entrants are commonly barred once the test has started.
Phone silenced and stored
Turn the phone fully off or to silent and place it in your bag before entering the room, not in a pocket. A phone sounding during the test can lead to invalidation under many providers' rules.
Plan the day
Take one full timed mock of all four subjects under exam conditions: 실무 (bookkeeping and financial accounting), 세무회계 (corporate and income tax accounting), 부가가치세 (VAT), and 세법 (tax law). Score each subject separately and write down the three topics per subject where you lost the most points. From this point, study only from that list - no new textbooks.
Drill the figures that are pure recall: income tax and corporate tax rate brackets, VAT rates and simplified taxation thresholds, exemption limits, and statutory filing and payment deadlines. Write them from memory, then check against your summary sheet. Repeat until you can reproduce the table without prompts.
Rehearse the mechanics that carry the most points in 실무: adjusting entries, accruals and deferrals, depreciation, inventory valuation, and closing procedures. Work problems by hand rather than reading solutions, since the exam requires producing the entry, not recognizing it.
Review the provisions most often tested in 세법: tax return and payment deadlines, penalty tax (가산세) rules, withholding obligations, and the framework of national versus local taxes. Focus on article numbers and thresholds you have already seen in practice questions.
Reread your summary sheet and error list once in the morning. Do not start new topics and do not take another full mock; late cramming of unfamiliar material tends to displace what you already know. Stop studying by early evening.
Pack the bag: admission ticket, ID, black pens, correction tape, watch, and permitted calculator. Lay out clothes. Confirm the route and departure time and set two alarms. Check the provider's notice once more for any change to venue, entry time, or permitted items.
Go to bed at your normal time. A four-subject paper exam rewards sustained attention more than one extra hour of review, and sleep loss costs more points than a missed formula.
Eat a normal breakfast, leave with buffer, and arrive 30–40 minutes early. Find your room, check the seat assignment, and use the restroom before entry. Keep the summary sheet in your bag and read it only outside the room.
Place ID and pens on the desk as instructed, store the bag where the proctor directs, and silence the phone. Fill in the answer sheet identification fields carefully and check the subject code before the start signal.
Answer the questions you can solve immediately and mark the rest. Do not let a single calculation problem consume minutes early; the four-subject format punishes unbalanced pacing more than any one hard question.
Return to marked questions and work them in order of confidence. For calculation items, write the intermediate figures so partial reasoning stays visible if you need to revisit the item.
Reserve the last 5–10 minutes to verify that every answer is transferred to the answer sheet, that the subject and question numbering align, and that no stray marks sit outside the answer boxes. Unmarked answers score zero regardless of the working in the margins.
Rules to check
Bring the original photo ID matching your registration and place it on the desk for verification. Photocopies, expired documents, and mobile images are generally not accepted; confirm the exact accepted ID list with the provider.
Enter before the stated cut-off. Most providers bar entry once the test has begun and do not extend time for late arrivals; confirm the specific cut-off time with the provider.
Phones, smartwatches, and any device with communication or storage functions must be off and stored in your bag, not on your person. A device sounding or being used during the test can lead to invalidation.
Use only writing and correction tools the provider permits. If a calculator is allowed for your sitting, it must be non-programmable; confirm the permitted model list with the provider before exam day.
Leave the room only during the designated break and only with proctor permission. During the timed sections, remain seated unless there is an emergency, and expect an escort.
Scoring is per question on the answer sheet only. Working written in the question booklet or margins is not graded, and ambiguous or multiple marks in one answer box may be treated as incorrect.
Do not communicate with other candidates, pass materials, or look at another answer sheet during the test. Suspected cheating is handled under the provider's disciplinary procedure, which can include invalidation of all subjects.
If you believe a question is defective or a facility problem affected your performance, report it to the proctor immediately and note the question number; post-exam appeals usually require a same-day record. Confirm the appeal window with the provider.