Good-Faith Return Confirmation Checker

Enter your industry and current-year gross revenue to see whether you are subject to good-faith return confirmation and whether to prepare for the June 30 extended filing.

⚠️ Current-year basis. Good-faith return confirmation is judged on the current tax period's revenue, not the prior year (unlike the prior-year basis used for double-entry bookkeeping duty).

🏢 Industry · Current-year revenue

Enter gross revenue excluding VAT, in 억 (100 million KRW). Add rows for multiple industries.

Industry

Agriculture/forestry/fishing · Mining · Wholesale & retail · Real-estate sales

억원 (100M KRW)

⚖️ Result

Enter an industry and revenue to see the result.

Basis · Sources

  • 📘 Thresholds: Income Tax Act §70-2 and Enforcement Decree §133
  • 🧾 Confirmation-cost credit: Restriction of Special Taxation Act §126-6 (60%, ₩1.2M cap)
  • 🏦 Overview: National Tax Service — good-faith return confirmation (nts.go.kr)
  • 📅 Deadline: June 30 for subject businesses (general May 31 → +1 month)

※ This result is for reference only; actual eligibility depends on income assessment, industry classification and conversion. Confirm with a tax professional or NTS.

Guide · FAQ · bal.pe.kr 도구 모음

For details on the rules see the Guide, FAQ, About. Last updated 2026-07-06.