All deduction items should be spent or paid in Korea and paid by your expense and need the documentary evidence. [ Taxation period : 1/ Jan. ~ 31/ Dec.]

Special & Other Tax Deduction Check List

Check Box Please check the items you have and submit the receipts by the 20th of Jan. GTA will check and reflect them to the year-end settlement in the following Jan.   A : Korean National Pension : Full B : Korean National Medical Insurance : Full   C. Normal Tax Deduction : KRW 130,000 ( In case the [ a + b + c + d] amount is under KRW 130,000 )     a. Insurance fee : for security insurance * 12% (Limit: KRW 120,000)     b. Medical fee: (the total medical expenses - (total salary * 3%))*15% (Limit: KRW 1,050,000)     c. Education fee - Yourself : full amount * 15% (No Limit) - Kindergarten, under age to enter school : full amount * 15% (Limit :KRW 450,000 / per person) - Elementary, Middle, High school student : full amount * 15% (Limit: KRW 450,000 / per person) (Fee for from Elementary student to College student is paid to School) - University student : full amount * 15% (Limit :KRW 1,350,000 / per person)     d. Contribution -Full amount * 15% (Limit :Total salary - wage & salary deduction *30%*15%) [*Example : if you contributed to church or other religious organization, you will get a deduction , if you have the certificate issued by them.] D. Usage of Credit Card ( only for Korean Credit and Check Card ) (Limit KRW 3,000,000) - Submit to us the certificate issued by Korean Credit and Check Card Company in Jan. for the final tax return deduction - Deductible Period : 1st of Jan. ~ 31st of Dec. Credit card =(Total usage amount - total salary * 25% ) * percentage of Credit card of total usage amount * 15% Check card =(Total usage amount - total salary * 25% ) * percentage of Check card of total usage amount * 30%