There are 13 types of comprehensive income tax declaration: 종합소득세 신고 유형

Types of Comprehensive Income Tax Declaration

납세자	유형	대상	장부작성 의무	추계신고 경비율
사업자	S	성실신고대상자	복식	기준경비율
	A	외부조정대상자(세무대리인 필요)
	B	자기조정대상자(세무대리 안 해도 됨)
	C	복식부기의무자 중 전년도 추계신고자
	D	간편장부대상자	간편장부
	E	타소득 있는 단순경비율 적용대상자		단순경비율
	F	모두채움(납부세액 있음)
	G	모두채움(납부세액 없음)
	I	신고시 도움이 되는 사항 안내	복식 혹은 간편	기준 혹은 단순
	V	모두채움(주택 임대 분리과세대상자)	분리과세
종교인	Q	모두채움(납부 세액 있음)	해당 없음	해당 없음
	R	모두채움(납부 세액 없음)
비사업자	T	소득(금융, 근로, 연금, 기타)이 있는 비사업자

When filing a comprehensive income tax return, you must file according to one of 13 types.

 

S Type: Honest declaration subject. When filing taxes, a confirmation of the tax agent's honest declaration is required.

Subject

Agriculture, forestry, fishing, mining, retail, etc.: Annual sales of KRW 1.5 billion or more

Manufacturing, accommodation and food service activities, transportation and warehousing, information and communication, financial and insurance activities, etc.: Annual sales of KRW 750 million or more

Real estate rental, service industry, etc.: Annual sales of KRW 500 million or more

Professional occupations: lawyers, accountants, tax accountants, lawyers, architects, etc.

 

If you fail to submit an honest declaration confirmation, you must pay a surtax (5% of the calculated tax amount × (unreported business income / comprehensive income) and may be subject to a tax investigation.

 

A, B, C Types: There is an obligation to go through a tax agent.

Type A must necessarily prepare and file books through a tax agent. If B or C types do not prepare books or make estimated declarations, a non-reporting surtax will be imposed.

 

Non-reporting surtax: In general

20% of the unpaid tax amount or 0.07% of the income amount, whichever is greater

 

Non-reporting surtax: In case of misconduct

40% of the unpaid tax amount or 0.14% of the income amount, whichever is greater

 

D, E, F, G Types: Easy bookkeeping subject.

Most individual business owners belong to Types D and E. If a simplified bookkeeping subject files a double-entry bookkeeping return, they can receive up to a 20% tax deduction up to a maximum of KRW 1 million. If you do not use a simplified bookkeeping, the cost will be processed according to the expense rate set by the National Tax Service. Type D can be reported as a standard expense rate and Type E can be reported as a simple expense rate.

Types F and G have very simple tax declaration contents. The tax declaration form provided by the National Tax Service is prepared in advance with the contents filled in. If you have to pay taxes after filing, you are Type F, and if you do not have to pay taxes, you are Type G.

 

I Type: Pre-announcement subject of an honest declaration.

A warning message to honestly declare your taxes when there was a problem with the tax declaration for the previous year. If the submitted data does not match the declared contents, if the expenses are inflated, if the sales are underreported, you will receive such a message. In this case, it is necessary to declare honestly through a tax agent.

 

Unauthorized reproduction or redistribution prohibited.