A supplied year-end reconciliation

A wage-tax training exercise gives calculated annual income tax of two million five hundred thousand won and eligible tax credits of eight hundred thousand won. The payroll record shows that two million two hundred thousand won of the same tax has already been withheld. The exercise asks for the additional payment or refund after credits, and deliberately excludes local tax, other deductions and any further income adjustment. A trainee calls the credit an extra amount of income and adds it to the tax instead. Another compares withholding with tax before credits. The accountant must show the proper sequence under these explicit assumptions rather than apply an unsupplied current allowance or rate.