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Special one-home cases (art. 155)

judge_155_special
Read-onlyIdempotent

Special one-home cases: marriage, caring for parents, inherited home, rural home (Income Tax Decree art. 155).

영 §155 특례 판정 — kind: 혼인(⑤)|동거봉양(④)|상속주택(② 선순위·별도세대)|
거주주택(⑳ 장기임대+거주 2년).

특례기간은 **양도일 기준**으로 갈린다 — 혼인은 2024-11-12 이후 양도분 10년(그 전 5년,
영 34990호 부칙 §2), 동거봉양은 2018-02-13 이후 양도분 10년(그 전 5년). 과거 양도분
상담·경정청구에서는 sale_date를 반드시 넣을 것.
1+1 판정 전에 excluded_homes_*(공동상속 §155③·농어촌 조특법 §99의4 등 특례로 주택수에서
빠지는 주택 수)를 차감한다. 혼인 주택수는 양도일이 아니라 **혼인합가 당시** 기준이고,
임대주택도 주택수에 든다. 2009-02-04 전 합가는 여성 직계존속 55세(parent_is_female).
상속주택은 동거봉양 합가로 동일세대가 된 경우 merged_for_parent_care·held_before_merge로
'합치기 이전부터 보유하던 주택'만 인정된다. §155 특례의 3중첩은 불허.
상속·거주주택은 요건 판정 후 count_transfer_homes 입력 플래그로 연결.

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
kindYes
sale_dateNo
event_dateNo
homes_mineNo
first_time_useNo
parent_is_femaleNo
held_before_mergeNo
rental_registeredNo
excluded_homes_mineNo
homes_spouse_or_parentNo
merged_for_parent_careNo
designated_by_agreementNo
parent_max_age_at_mergeNo
residence_years_in_homeNo
is_first_priority_inheritedNo
excluded_homes_spouse_or_parentNo
separate_household_at_inheritanceNo
gifted_within_2y_before_inheritanceNo
general_home_acquired_before_inheritanceNo

Schema Changelog

Changes observed during successful MCP inspections.

  1. First observed

TDQS

A3.8/5.0
Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already cover the safety profile (readOnly, idempotent, non-destructive, closed-world), and the description adds real behavioral semantics beyond that: the special period is date-dependent (2024-11-12 / 2018-02-13 cutoffs with prior 5-year rules), triple stacking of §155 reliefs is disallowed, and the marriage household count is taken at the merge date rather than the sale date. This is meaningful disclosure the annotations do not carry.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Front-loads the plain-English purpose before the Korean detail, and the compact pipe-delimited kind list efficiently conveys the enum values. It is dense but not padded; the main cost is that the mixed-language formatting with bold markers and parenthetical citations is harder to parse than a clean list.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness3/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For a 19-parameter judgment tool with only 1 required parameter and no output schema, the definition covers purpose and the key legal rules but leaves large gaps: most boolean/numeric inputs are uninterpreted, and there is no indication of how the verdict is composed or which inputs drive which case branch. Annotations cover the return-safety profile, so the remaining gap is parameter completeness.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters3/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 0% with 19 parameters, so the description carries the burden and partially meets it: it supplies the kind values (⑤혼인, ④동거봉양, ②상속주택, ⑳거주주택), explains sale_date's role, the excluded_homes_* subtraction, and the meaning of parent_is_female for pre-2009-02-04 merges. However the majority of parameters (first_time_use, rental_registered, designated_by_agreement, residence_years_in_home, is_first_priority_inherited, separate_household_at_inheritance, general_home_acquired_before_inheritance, etc.) remain entirely unexplained.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose4/5

Does the description clearly state what the tool does and how it differs from similar tools?

States the resource precisely: art. 155 Income Tax Decree one-home special cases, and enumerates the four case kinds (marriage, parent care, inherited, rural) plus the Korean 판정 verb. An agent can distinguish it from judge_156_3_special or judge_inherited_house_priority by the article number, though it never explicitly contrasts with them.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines4/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

Gives concrete use conditions: sale_date must be supplied for past transfers in 상담/경정청구 cases, excluded_homes_* must be subtracted before a 1+1 judgment, and the tool links into count_transfer_homes input flags. It never states when NOT to use this tool or names a sibling alternative, so it falls short of a 5.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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