02. Consulting fee
03. Outsourcing Service
PAY ROLL SERVICE is KRW 15,000 per person.
But less than 10 staffs are KRW 150,000.
VAT not included
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01. Table for The Monthly Booking and Financial Reporting Fees (Table No.1)
Unit: KRW
| No. |
Range of Annual Income |
Monthly Fees |
Remarks(Foreign investment Company |
| 1 |
0.3 Billion or less |
150,000 |
- |
| 2 |
0.5 Billion or less |
200,000 |
300,000 |
| 3 |
1.0 Billion or less |
250,000 |
350,000 |
| 4 |
1.5 Billion or less |
300,000 |
400,000 |
| 5 |
2.0 Billion or less |
350,000 |
450,000 |
| 6 |
3.0 Billion or less |
400,000 |
500,000 |
| 7 |
5.0 Billion or less |
500,000 |
600,000 |
| 8 |
10.0 Billion or less |
700,000 |
800,000 |
| 9 |
20.0 Billion or less |
1,000,000 |
1,100,000 |
| 10 |
More than 20.0 Billion |
To set the fees with negotiation |
(*) 10% is discounted from the above fee for the individual business.
(*) Minimum 200,000 KRW, 40% is added from the monthly bookkeeping fee in the case of offering monthly ending report.
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- ① Manager CTA : 1,500,000 KRW / One visit.
- ② Senior(CTA) : 1,200,000 KRW / One visit.
- ③ Director / CTA in charge : 1,000,000 KRW / One visit
- ④ General manager / Department head: 700,000 KRW / One visit. (above 3 years working experience).
- ⑤ Section chief / Deputy :500,000 KRW / One visit (above 3 years working experience).
- ⑥ Staff: 300,000 KRW / One visit (under 3 years working experience).
-
| Less than 2 hr |
Less than 4 hr |
Less than 6 hr |
6 hr and above |
Over 8 hr |
| 1/4 Day |
1/2 Day |
3/4 Day |
1 Day |
1.5 Day |
04. Service fee for the Tax Reconciliation
(1) Standard Fee for Tax Reconciliation (Table No. 2)
Unit: KRW
| No. |
Range of Annual Income |
Annual Service Fee |
| 1 |
0.2 Billion or less |
450,000 |
| 2 |
Over 0.2 Bil. ~ 0.5 Bil. |
450,000 + Over 0.2 Billion * 16.0/10,000(=0.16%) |
| 3 |
Over 0.5 Bil. ~ 1.0 Bil. |
930,000 + Over 0.5 Billion * 8.0/10,000(=0.08%) |
| 4 |
Over 1.0 Bil.~ 5.0 Bil. |
1,330,000 + Over 1.0 Billion * 6.0/10,000(=0.06%) |
| 5 |
Over 5.0 Bil.~ 10.0 Bil. |
3,730,000 + Over 5.0 Billion * 3.3/10,000(=0.033%) |
| 6 |
Over 10.0 Bil. ~ 50.0 Bil. |
5,380,000 + Over 10.0 Billion * 1.7/10,000(=0.017%) |
| 7 |
Over 50.0 Bil. ~ 100.0 Bil. |
12,180,000 + Over 50.0 Billion * 1.3/10,000(=0.013%) |
| 8 |
Over 100.0 Billion |
18,680,000 + Over 100.0 Billion * 0.60/10,000(=0.006%) |
(1) Adjustment of Annual Income
1) For the Asset enterprise which is of Corporate business, the average amount of the 50% of the total asset and the annual income amount is to be applied (the Asset enterprise means the enterprise of which asset totalis bigger than double of the annual income amount)
2) For the Real estate rental business, the triple annual income amount is to be applied
3) For professional businesses including lawyers, patentattorney and doctor, the double annual income amount is to be applied
(2) Extra Services are to be added or discounted upon the reasons below from the basic service fee
1) Corporate Entity
Addition items (+):
Application of the tax Exemption form : 20 %
Company Extermal Audit required: 30% (Voluntary Audit 20%)
Service for the Professional: 20%
Service for Foreign Direct Investment Company: 20% (Service for Equilty method 10% added)
Service for Asset Valuation: 10%
Service for Local Income Tax Filing: 10%
Deduction items (-) :
Where no Cost Accounting required: 10%
Client Self-accounting or External Consulting Company: 10%
2) Individual
Addition items (+):
Application of thetax Exemption form: 20 %
Service for the Professional: 20%
Service for Adding up other Income: 20%
Service for Additional Service: 10% (Case1), 20%(Case2)
Temporary Book-keeping Service: 20% (Case3), 30% (Case 4), 40% (Case 5)
Deduction items (-):
Where no Cost Accounting required: 10%
Service for Individual Business: 10%
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05. Service Fee for the various Tax Base Filing
| No. |
Classification |
Standard Service Fee |
| 1 |
Filing for Composite Income Tax(Simple Ledger) |
Table No.2 applied |
| 2 |
Filing for Composite Income Tax(Simple, Basic Expense Rates) |
50 % of Table No. 2 applied |
| 3 |
Filing for Business Operation |
50 % of Table No. 2 applied |
| 4 |
Filing for Value Added Tax |
50 % of Table No. 2 applied |
| 5 |
Filing for Value Added Tax (Simple Method) |
30 % of Table No. 2 applied |
| 6 |
Filing for Capital Gain Tax |
50 % of Table No. 3 applied |
| 7 |
Filing for Inheritance Tax, GifT Tax |
Table No. 3 applied |
| 8 |
Filing for other National Tax & Municipal Tax |
50 % of Table No. 2 applied |
1) For the case of Composite Income Tax filing with basic expense rate or simple expense rate.
=> 50 % of Table No. 2 is to be applied (70% for Service business and Real Estate rental business)
2) The minimum fee per case is KRW 50,000.
But the Fee for the filing Service fot Capital gain, Inheritance & Gift tax are KRW 150,000 per case.
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06. Service fee for Inheritance & Gift Tax (Table No. 3)
Unit: KRW
| No. |
Total Assets |
Standard Service Fee |
| 1 |
Less than 0.2 Billion |
300,000 |
| 2 |
0.2 Bil. ~ less than 0.5 Bil. |
300,000 + Excess of 0.2 Bil.* 3.00 /1,000 |
| 3 |
0.5 Bil. ~ less than 1.0 Bil. |
1,200,000 + Excess of 0.5 Bil. * 2.50 /1,000 |
| 4 |
1.0 Bil. ~ less than 3.0 Bil. |
2,450,000 + Excess of 1 Bil. * 2.00 /1,000 |
| 5 |
3.0 Bil. ~ less than 5.0 Bil. |
6,450,000 + Excess of 3.0 bil. * 1.50 /1,000 |
| 6 |
5.0 Bil. ~ less than 10.0 Bil. |
9,450,000 + Excess of 0.5 Bil. * 0.50 /1,000 |
| 7 |
10.0 Bil. ~ less than 50.0 Bil. |
11,950,000 + Excess of 10 Bil * 0.25 /1,000 |
| 8 |
50 Billion and above |
21,950,000 + Excess of 50 Bil. * 0.10 /1,000 |
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07. Service fee for the application of objection to NTS
1) Basic Service fee for the appeal to NTS
① The filing service for the Formal objection, Request for inspection, Appeal to tax Tribunal and Administration.
| No. |
Amount of Cancellation or Deduction |
Limiation of Service fee |
| 1 |
under KRW 50 Million |
20% from cancellation or reassessment deduction price |
| 2 |
under KRW 200 Million |
15% from the price excess 50 million + 10 million |
| 3 |
under KRW 500 Million |
12.5% form the price excess 200 million + 32.5 million |
| 4 |
under KRW 1,000 Million |
10% from the price excess 500 million + 70 million |
| 5 |
excess KRW 1,000 Million |
7% form the price excess 1,000 million +120.0 million |
② In case of simple formal objection, just like appilcation of tax difficulties treatment and the similar cases
to meet the Official Order from National Tax Service.
=> 50 % of No ① table this clause (however, if below 50 million, applied 20 %)
③ Only documentation works for the appeal.
=> KRW 2 million per case (for the preparation of letter for explanation or request fot examination, 1mill per case)
*However, the amount of cancellation or rectification are above 300 million or the case is remarkably complicated,
the service fee is to be KRW 5mil.mil. as per agreed & contracted with clients.
(for the preparation of letter for explanation or request for examiniation, 3 million per case.)
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(Reference) Fees for each advisory & appeal services
1) Service for Filing, Explanation cases: Max [Service Fee, (7%) of Tax saving Benefits]
2) Appeal for Taximposement, Request for examination, Difficult treatment: Max [Service Fee, (10%) of Tax saving Benefits]
3) Service for appeal to Tax Tribunal: (15%) of Tax saving benefits
For the case of 50 milion or below per case, the fee is to be (20%)
4) The Fee is to decideafter the level of difficulty and refund amount are considered
5) The retainer fee is to be paid by 30 of the contract amount.
6) The clients who are delegated the bookkeeping and monthly consulting service to Selim will be discounted
within the range of 30%
2) Application Standard of Daily Rate by Grade and Service Hours
If the service fee based on the above No. (1) and (2) are lower than the fees by "Daily Rate Table",
the service fee will be applied based on the Daily Rate.
This daily service fee is also to be appliedon the service for the tax investigation assistance, etc.
[Daily Service Fee by Grade]
Unit: KRW
| Grade |
Manager CTA |
Senior CTA |
Director / CTA in charge |
|
|
| Daily Rate |
1,500,000 /one day
|
1,200,000 /one day
|
1,000,000 /one day
|
|
|
| Grade |
|
|
General manager / Department head |
Section chief / Deputy |
Staff |
| Daily Rate |
|
|
700,000 /one day
|
500,000 /one day
|
300,000 /one day
|
(*) Basis of 1 day
| Less than 2 hr |
Less than 4 hr |
Less than 6 hr |
6 hr and above |
Over 8 hr |
| 1/4 Day |
1/2 Day |
3/4 Day |
1 Day |
1.5 Day |
[Hourly Rate by Grade]
| Grade |
Hourly Rate |
Remarks |
| Senior CTA |
200,000 |
|
| CTA in Charge |
150,000 |
|
| Eesa level |
150,000 |
|
| Bujang level |
100,000 |
|
| kwajang level |
70,000 |
|
| Daeri level |
50,000 |
|
| Sawon level |
30,000 |
|
Headquarters 1
T. +82-2-854-2100 / F. +82-2-854-2120
Headquarters 2
T. +82-2-501-2155 / F. +82-2-854-2516
Advisory & ConsultingService Fees 