Fees
Fee schedule
All amounts are in Korean won and exclude VAT. (As of April 2026)
The final fee depends on the volume of work and your circumstances.
We give you a firm figure at the consultation.
1. Monthly bookkeeping
Base fee (per month)
| Annual revenue (incl. government support) | Corporations · medical | Sole proprietors |
|---|---|---|
| Corporations under KRW 300M / sole proprietors under KRW 100M | 150,000 | 80,000 |
| Corporations KRW 300M–500M / sole proprietors under KRW 300M | 200,000 | 100,000 |
| KRW 500M – 1B | 260,000 | 150,000 |
| KRW 1B – 2B | 300,000 | 200,000 |
| KRW 2B – 3B | 400,000 | 260,000 |
| KRW 3B – 5B | 500,000 | 400,000 |
| KRW 5B – 10B | 800,000 | 700,000 |
| KRW 10B – 15B | 1,200,000 | 1,000,000 |
| KRW 15B – 20B | 1,500,000 | 1,200,000 |
| KRW 20B and above | by agreement | |
Fee adjustments
| Basis | Where it applies | Adjustment |
|---|---|---|
| Industry | Construction | up to +50% |
| Manufacturing, trade, lending and other accounting-heavy sectors | +20 – 40% | |
| Scale | Larger headcount, increasing payroll and social insurance work | by agreement |
| Monthly or quarterly closing cycles | by agreement | |
| Start-ups | Venture funding raised or in preparation — investment agreements, cap-table changes, convertible bonds, R&D credit review | by agreement |
Fees may also be adjusted where online or non-digital sales require substantial manual work, or where bank statements must be reconciled.
2. Tax adjustment statement
| Revenue (or assets) | Corporations · medical | Sole proprietors |
|---|---|---|
| Under KRW 100M | 500,000 | 300,000 |
| KRW 100M – 300M | 500,000 + 0.20% of excess | 300,000 + 0.20% of excess |
| KRW 300M – 500M | 900,000 + 0.18% of excess | 700,000 + 0.15% of excess |
| KRW 500M – 1B | 1,260,000 + 0.15% of excess | 1,000,000 + 0.10% of excess |
| KRW 1B – 2B | 2,010,000 + 0.10% of excess | 1,500,000 + 0.08% of excess |
| KRW 2B – 3B | 3,010,000 + 0.09% of excess | 2,300,000 + 0.06% of excess |
| KRW 3B – 4B | 3,910,000 + 0.08% of excess | 2,900,000 + 0.03% of excess |
| KRW 4B – 5B | 4,710,000 + 0.07% of excess | 3,200,000 + 0.03% of excess |
| KRW 5B – 7B | 5,410,000 + 0.05% of excess | 3,500,000 + 0.03% of excess |
| KRW 7B – 10B | 6,410,000 + 0.02% of excess | 4,100,000 + 0.02% of excess |
| KRW 10B and above | 7,010,000 + 0.01% of excess | 4,700,000 + 0.01% of excess |
- For businesses registered part-way through the year, or with low revenue, we adjust the fee down — from KRW 300,000.
- Size is determined by the greater of total assets and revenue.
- +20% where cost accounting is required; +20–50% where head office and branches are consolidated; +50% where other income types are included.
- +20% for late filing; interim closings are charged at 50% of the schedule.
3. Filing services
Value-added tax
| Type | Basis | Fee |
|---|---|---|
| Digital records only (tax invoices, cards) | per place of business | 100,000 |
| Includes non-digital records — card / PG sales, paper invoices, card-heavy purchasing | per place of business | 150,000 |
| Mixed taxable/exempt supplies, import-export, or heavy volume | per place of business | 200,000 |
Individual income tax
Your prior-year revenue and industry determine which bookkeeping tier applies, and that in turn sets the filing method and fee.
| Industry group | Double-entry required | Simplified books | Standard expense ratio |
|---|---|---|---|
| AAgriculture, forestry, fishing, mining, wholesale and retail, real-estate dealing, etc. | KRW 300M and above | under KRW 300M | KRW 60M and above |
| BManufacturing, accommodation and food service, construction, transport and warehousing, information and communication, finance and insurance, brokerage, etc. | KRW 150M and above | under KRW 150M | KRW 36M and above |
| CReal-estate leasing, professional/scientific/technical services, education, health care, business facilities and support services, arts, sports and leisure, personal services, etc. | KRW 75M and above | under KRW 75M | KRW 24M and above |
- Licensed professionals must use double-entry bookkeeping regardless of revenue and cannot apply the simplified expense ratio.
- A business in its first year has no prior year, so the current year's revenue is used.
- Source: National Tax Service,Keeping and Recording Books
| Tier | Who it applies to | Fee |
|---|---|---|
| Simplified expense ratio | Revenue below the standard-ratio figure above | 100,000 |
| Standard expense ratio | At or above the standard-ratio figure, but still a simplified-books filer | 150,000 |
| Simplified books | Revenue below the double-entry figure above | 250,000 |
| Double-entry required | At or above the double-entry figure. All corporations and licensed professionals qualify regardless of revenue. | from 400,000 (on consultation) |
| Combined income | Financial income above KRW 20M per year / business, pension, other, employment income | +50,000 per income type |
Fees may increase with the number of income types and volume of work.
Other filings
| Type | Basis | Fee |
|---|---|---|
| Tax-exempt business status report | per place of business (varies with revenue) | 200,000 |
| Payroll · withholding tax return | monthly (under 10 employees) | 100,000 |
4. Property-related taxes
Capital gains tax · gift tax
| Transfer / gift value | Capital gains tax | Gift tax |
|---|---|---|
| Under KRW 200M | 200,000 | 300,000 |
| KRW 200M – 500M | 200,000 + 0.2% of excess | 300,000 + 0.2% of excess |
| KRW 500M – 1B | 800,000 + 0.15% of excess | 900,000 + 0.15% of excess |
| KRW 1B – 2B | 1,550,000 + 0.10% of excess | 1,650,000 + 0.12% of excess |
| KRW 2B – 5B | 2,550,000 + 0.05% of excess | 2,850,000 + 0.10% of excess |
| KRW 5B – 10B | 4,050,000 + 0.03% of excess | 5,850,000 + 0.05% of excess |
| KRW 10B and above | 5,550,000 + 0.02% (by agreement) | 8,350,000 + 0.03% (by agreement) |
- Any consultation fee already paid is credited against the filing fee.
- Fees may increase where converted acquisition cost or officially assessed values must be computed.
- Exemption claims, non-business land, redevelopment, and one-house-per-household determinations may attract an additional fee reflecting complexity.
- Appraisal fees, and any tax audit work, are charged separately.
Inheritance tax
| Estate value | Filing fee |
|---|---|
| Under KRW 500M | 3,000,000 |
| KRW 500M – 1B | 3,000,000 + 0.4% of excess |
| KRW 1B – 3B | 5,000,000 + 0.3% of excess |
| KRW 3B – 5B | 11,000,000 + 0.2% of excess |
| KRW 5B – 10B | 15,000,000 + 0.1% of excess |
| KRW 10B – 50B | 20,000,000 + 0.05% of excess |
| KRW 50B – 100B | 40,000,000 + 0.03% of excess |
- Representation in a tax audit is charged separately.
- Appraisal fees are separate, and are deductible in computing the inheritance tax base.
5. Other services
Business registration
| Type | Fee |
|---|---|
| Sole proprietorship | 100,000 |
| Corporation | 200,000 |
| Business transfer | 500,000 |
For new businesses the first consultation before opening is free, and registration is handled as part of a bookkeeping engagement.
Refund claims and appeals
| Basis | Fee |
|---|---|
| Refunded tax | 20% of the refund (minimum KRW 150,000) |
If you transfer your bookkeeping to us from another firm, we review the past five years for refund opportunities at no charge.