Used-Goods Business Income Tax Self-Check
See whether your Karrot/Bunjang selling looks like disposing of personal belongings or business income potentially subject to comprehensive income tax.
📊 Trading scale
Pick a rough average of recent months.
Approx. total amount received.
🏷️ Selling nature (check what applies)
If you mostly sell your own used items, check the last box. The others are business signals.
🚦 Result
Personal disposal
Likely non-taxable
Why this result
- 월평균 판매 3~5건+8
- 연 판매액 100만~500만원+6
- 주로 내가 쓰던 중고 생활용품 처분 (완화 요소)-10
Suggested action
For now this looks closer to personal disposal, but this can change if selling becomes continuous and repeated.
Platform reporting note
At this scale you are less likely to stand out, though platform data reporting happens regardless of size.
※ Whether activity is a business is a comprehensive judgment by the NTS. This is a reference risk signal, not a ruling.
Criteria sources
- ⚖️ Three factors: NTS — continuity, repetition, profit intent (no fixed cutoff)
- 🧾 Platform reporting: VAT Act art. 52-2 & decree (online intermediaries report quarterly)
- 📌 VAT reference: simplified-tax threshold under ₩104M (from 2024-07-01), payment-exempt under ₩48M
※ Scores/bands are risk signals, not legal cutoffs.
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