TAT 1급 (Tax Accounting Technician 1) study plan

Map 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

Distinguish accounting profit from taxable income by classifying 20 given expense items as 손금불산입, 손금산입, or timing differences

Reconstruct the 결산조정 vs 신고조정 distinction and explain why it controls whether an item flows through the 결산 분개 or only the 세무조정계산서

Build a personal glossary of 40 domain 1 terms in Korean with a one-line English gloss each

Prepare a full 세무조정계산서 skeleton from a given trial balance, correctly ordering 익금산입, 손금불산입, 손금산입, 익금불산입 adjustments

Compute 유보 and 사외유출 treatment for representative items including 대표자 가지급금 인정이자 and 업무무관 경비

Apply 감가상각 시부인 (상각범위액, 시인부족액, 초과상각액) to two asset scenarios and record the resulting adjustment

Reconcile 기장이익 to 각 사업연도 소득 through a bridge schedule with no unexplained residual

Compute 각 사업연도 소득 for a sample corporation by applying 익금 and 손금 definitions with correct inclusion and exclusion rules

Calculate 감가상각비 조정, 기부금 한도, and 접대비 한도 with the statutory formulas and show each limit calculation step by step

Determine 세액공제 and 세액감면 eligibility order and apply 최저한세 to a worked case

Prepare a corporate tax return line-by-line summary from 과세표준 through 산출세액, 공제감면, and 자진납부세액

Compute 결손금 소급공제 and 이월공제 outcomes under two different loss scenarios and state which claim deadlines apply

Trace the corporate return filing and payment calendar including 중간예납, 법인세 신고기한, and 경정청구 windows

Apply 가산세 rules (무신고, 과소신고, 납부불성실) to a late-filing fact pattern and quantify each penalty

Explain the framework of 국세기본법 governing 과세, 징수, and 불복 procedures well enough to place each deadline in the right statute

Classify 25 transactions as 과세, 영세율, or 면세 and justify each with the applicable 부가가치세법 provision

Compute 매출세액 and 매입세액 for a mixed taxable and exempt business and apply the 공통매입세액 안분계산

Identify when 매입세액 불공제 applies, including 비영업용 승용차 and 접대비 관련 매입세액

Prepare a 부가가치세 신고서 summary including 예정신고 and 확정신고 differences

Classify income into 이자, 배당, 사업, 근로, 연금, 기타 소득 for 20 fact patterns and identify the correct 소득구분

Compute 종합소득과세표준 by applying 소득공제, 종합소득공제, and 연금보험료공제 in the correct order

Apply 산출세액 calculation including 세액공제 and compare with 비교과세 scenarios where relevant

Prepare a 종합소득세 신고서 summary for one individual with multiple income sources

Read a given 재무상태표 and 손익계산서 and extract the figures needed for tax adjustment without re-deriving the statements

Explain how 결산 procedures (수익·비용의 인식, 평가, 충당금) create or erase book-tax differences

Detect three common errors in a trial balance that would distort taxable income and state the correcting entry

Link each financial statement line to its tax counterpart in a domain 1 crosswalk

Complete two full-length timed mock exams under exam conditions and score each by domain

Re-derive every missed item to its statute article and record the reason for the error in an error log

Recompute the three highest-weight domain calculations (세무조정, 법인세, 부가가치세) from scratch without notes

Consolidate a one-page formula sheet covering all statutory limits and deadlines you will need on exam day