Korea Tax Accounting Technician Level 2 (TAT 2급) cheat sheet

Trace evidence to the ledger.

Separate cash timing from recognition.

Distinguish cost, depreciation and market value.

Document reconciliations and corrections.

Classify the payment first.

Separate withholding from final liability.

Keep income tax, local tax and other deductions distinct.

Reconcile year-end tax with prior withholding.

Distinguish taxable, zero-rated and exempt supplies.

Separate supply value from tax.

Input recovery depends on use and evidence.

Reconcile invoices, corrections and the return.