{"id":18472,"date":"2026-07-01T05:21:00","date_gmt":"2026-06-30T20:21:00","guid":{"rendered":"https:\/\/remaxkorea.co.kr\/?p=18472"},"modified":"2026-06-30T13:05:57","modified_gmt":"2026-06-30T04:05:57","slug":"%eb%b6%80%eb%8f%99%ec%82%b0%ec%84%b8%eb%ac%b41-2607","status":"publish","type":"post","link":"http:\/\/remaxkorea.co.kr\/en\/%eb%b6%80%eb%8f%99%ec%82%b0%ec%84%b8%eb%ac%b41-2607\/","title":{"rendered":"Real Estate Taxation: Recent Trends in Real Estate Tax Audits"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"18472\" class=\"elementor elementor-18472\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9a2265e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9a2265e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1545911\" data-id=\"1545911\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7efdae6 elementor-widget elementor-widget-text-editor\" data-id=\"7efdae6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-16122\" src=\"https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/02\/shutterstock_2419878267.jpg\" alt=\"\" width=\"1000\" height=\"667\" srcset=\"https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/02\/shutterstock_2419878267.jpg 1000w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/02\/shutterstock_2419878267-300x200.jpg 300w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/02\/shutterstock_2419878267-768x512.jpg 768w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/02\/shutterstock_2419878267-18x12.jpg 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>Tax investigations are the most firm manifestation of the government&#039;s determination to establish order in real estate matters.<\/p><p>On May 19, exactly ten days after the suspension of heavy taxation on multi-home owners ended, National Tax Service Commissioner Lim Kwang-hyun announced that he had selected 127 individuals suspected of real estate tax evasion as subjects for investigation and would consider conducting intensive investigations and even filing criminal charges.<\/p><p>The detailed types of taxpayers revealed by the National Tax Service are four types: cash-rich individuals not affected by loan regulations, individuals with excessive private debt, multi-home owners who acquired high-priced apartments aiming for capital gains, homeowners in price-rising areas showing signs of market overheating, and homeowners who acquired ultra-high-priced homes worth 3 billion won or more.<\/p><p>In most cases, homes were acquired using cash from unclear sources, or by taking out excessive loans from related parties while the individual&#039;s own source of income was uncertain.<\/p><p><img decoding=\"async\" class=\"alignnone size-full wp-image-18683\" src=\"https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/06\/shutterstock_1660542853.jpg\" alt=\"\" width=\"1000\" height=\"658\" srcset=\"https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/06\/shutterstock_1660542853.jpg 1000w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/06\/shutterstock_1660542853-300x197.jpg 300w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/06\/shutterstock_1660542853-768x505.jpg 768w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/06\/shutterstock_1660542853-18x12.jpg 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>In a specific case, regarding a fraudulent promissory note, a young professional in their early 30s wrote a promissory note claiming to have borrowed funds from their father to purchase an apartment worth approximately 2 billion won. However, the note stated that the repayment date was the time of their father&#039;s death, and that interest would be paid in a lump sum at maturity without any payment being made, leading to suspicion that it was written after the fact and that the individual was selected as a subject for investigation.<\/p><p>A person in their 30s who purchased an apartment in Seoul&#039;s Gangnam school district with 3 billion won in cash without a loan was also included in this investigation because there was no clear source of funds and there was evidence that their parents transferred billions of won in proceeds from the sale of stocks to their child&#039;s account and used it to acquire the house.<\/p><p>There is also a case where a multi-home owner became the subject of an investigation for making a high capital gain. After purchasing a riverside apartment for about 3 billion won without a loan, the individual made a capital gain of approximately 2 billion won, but an analysis by the National Tax Service revealed that they had received financial support from their parents.<\/p><p><img decoding=\"async\" class=\"alignnone size-full wp-image-18684\" src=\"https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/06\/shutterstock_2679075613.jpg\" alt=\"\" width=\"1000\" height=\"666\" srcset=\"https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/06\/shutterstock_2679075613.jpg 1000w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/06\/shutterstock_2679075613-300x200.jpg 300w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/06\/shutterstock_2679075613-768x511.jpg 768w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/06\/shutterstock_2679075613-18x12.jpg 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/p><p>Meanwhile, those who acquire apartments exceeding 3 billion won in the Gangnam 3-gu and Mapo-Yongsan-Seong districts become subject to full verification by the National Tax Service. Since buyers of ultra-high-priced apartments subject to mortgage loan regulations are compelled to utilize massive amounts of available cash, the authorities will intensively inspect whether any irregular or illegal activities, such as fraudulent gifting, omission of sales, or creation of false promissory notes, have occurred during this process.<\/p><p>In addition, the National Tax Service announced a policy to expand to corporate tax audits if surplus funds were used in the process of acquiring housing.<\/p><p>Ultimately, the core of tax audits lies in the ability to secure acquisition funds, the capacity to repay borrowed capital, whether the transaction constitutes a de facto gift, and the illegal use of corporate funds. Given the government&#039;s determination to stabilize housing prices\u2014ranging from loan regulations and heavy capital gains taxes on multiple homeowners to tax audits\u2014it would be advisable for multi-homeowners, in particular, to carefully consider purchasing a home for the time being.<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18682\" src=\"https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/07\/shutterstock_226127575.jpg\" alt=\"\" width=\"1000\" height=\"667\" srcset=\"https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/07\/shutterstock_226127575.jpg 1000w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/07\/shutterstock_226127575-300x200.jpg 300w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/07\/shutterstock_226127575-768x512.jpg 768w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2026\/07\/shutterstock_226127575-18x12.jpg 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-47e991d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47e991d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9360603\" data-id=\"9360603\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff3bcc4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ff3bcc4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14429\" src=\"https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2025\/10\/\uc724\ud604\uc6c5\uc138\ubb34\uc0ac.jpg\" alt=\"\" width=\"208\" height=\"198\" srcset=\"https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2025\/10\/\uc724\ud604\uc6c5\uc138\ubb34\uc0ac.jpg 208w, https:\/\/remaxkorea.co.kr\/wp-content\/uploads\/2025\/10\/\uc724\ud604\uc6c5\uc138\ubb34\uc0ac-13x12.jpg 13w\" sizes=\"(max-width: 208px) 100vw, 208px\" \/><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8bbe4dc\" data-id=\"8bbe4dc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4973529 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4973529\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2>Hyunwoong Yoon, Managing Tax Accountant at Startax Tax Firm<\/h2><p>I provide consulting services to high-net-worth individuals and professional business owners, including hospitals and clinics, on matters such as business succession, overseas housing investment, in-house worker welfare funds, and standard workplaces for the disabled.<br \/>Based on our many years of consulting experience and expertise in operating tax services, we are collaborating with various consulting firms and recently, we are working with like-minded entrepreneurs to help the socially disadvantaged enter the workforce.<\/p><p>Tax law firm Startax, 1509, Saenggak Factory Desianplex, 49 Achasan-ro 17-gil, Seongdong-gu, Seoul, 02-423-7110 etax119@hanmail.net<\/p><div>\u00a0<\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\uc815\ubd80\uc758 \ubd80\ub3d9\uc0b0 \uad00\ub828 \uc9c8\uc11c\ud655\ub9bd\uc758 \uc758\uc9c0\uac00 \uac00\uc7a5 \ud655\uace0\ud558\uac8c \ub4dc\ub7ec\ub098\ub294 \uac83\uc774 \ubc14\ub85c \uc138\ubb34\uc870\uc0ac\ub2e4. \ub2e4\uc8fc\ud0dd\uc790 \uc911\uacfc \uc720\uc608\uac00 \uc885\ub8cc\ub41c\uc9c0 \ub531 \uc5f4\ud758\uc774 \uc9c0\ub09c 5\uc6d4 19\uc77c, \uc784\uad11\ud604 \uad6d\uc138\uccad\uc7a5\uc740 \ubd80\ub3d9\uc0b0 \ud0c8\uc138\ud610\uc758\uc790 127\uba85\uc744 \uc870\uc0ac\ub300\uc0c1\uc790\ub85c \uc120\uc815\ud558\uace0 \uac15\ub3c4 \ub192\uc740 \uc870\uc0ac \ubc0f \ud615\uc0ac\uace0\ubc1c\uae4c\uc9c0 \uac80\ud1a0\ud558\uaca0\ub2e4\uace0 \ubc1c\ud45c\ud588\ub2e4. \uad6d\uc138\uccad\uc774 \ubc1d\ud78c \uc870\uc138\ub300\uc0c1\uc790 \uc138\ubd80\uc720\ud615\uc740 \ub300\ucd9c\uaddc\uc81c \uc601\ud5a5\uc744 \ubc1b\uc9c0 \uc54a\ub294 \ud604\uae08\ubd80\uc790\uc640 \uc0ac\uc778\uac04 \ucc44\ubb34 \uacfc\ub2e4\uc790, \uc2dc\uc138\ucc28\uc775\uc744 \ub178\ub9ac\uace0 \uace0\uac00\uc544\ud30c\ud2b8\ub97c \ucde8\ub4dd\ud55c \ub2e4\uc8fc\ud0dd\uc790, \uc2dc\uc7a5\uacfc\uc5f4 \uc870\uc9d0\uc774 \ub098\ud0c0\ub098\ub294 \uac00\uaca9 [&hellip;]<\/p>","protected":false},"author":12,"featured_media":18682,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","footnotes":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[]},"categories":[103,12],"tags":[126],"yoast_head":"<!-- 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