Skip to main content
Glama

Relief caps and gates

judge_transfer_reduction_limit
Read-onlyIdempotent

Capital gains relief gate: disqualification, annual and five-year relief caps, choose-one rules (Restriction of Special Taxation Act art. 129/133/127).

양도세 감면 공통 게이트 — 조특법 §129 배제 → §133 종합한도 → §127⑦ 택일 (19차 순회).

reductions 각 원소: {"조문": "69"|"70"|"77"|"77의2"|..., "감면세액": int, "라벨": str}.
한도는 두 바스켓으로 나뉘며 서로 잠식하지 않는다 — ①§33·43·66~69·69의2~4·70·85의10:
과세기간 1억/5개 과세기간 2억(§70 단독은 5년 1억) ②**공익수용 §77·77의2·77의3: 과세기간 2억/
5개 과세기간 3억**(2025-03-14 신설 §133② — 종전 1억/2억 인용은 수용 건에서 오답).
감면율이 100%여도 이 한도로 잘리므로 '전액 비과세' 안내를 막는 것이 이 함수의 역할이다.
다운·업 계약이나 미등기양도면 감면 전면 배제(§129).

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
tax_yearYes
reductionsYes
unregistered_transferNo
prior_4year_reductionsNo
contract_price_mismatchNo
prior_4year_taking_reductionsNo

Schema Changelog

Changes observed during successful MCP inspections.

  1. First observed

TDQS

A3.8/5.0
Behavior5/5

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

Annotations only cover the safety profile (readOnly/idempotent/non-destructive), and the description goes well beyond them: it discloses the two non-offsetting cap baskets with exact amounts, the 2025-03-14 §133② change and that older 1억/2억 citations are wrong for expropriation, and that down/up contracts or unregistered transfers cause full exclusion under §129. This is exactly the domain behavior an agent could not infer from structured fields.

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

Conciseness3/5

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

The English lead line front-loads the purpose, which is good, but the body is dense bilingual prose with parentheticals, a numbered gate arrow chain, and inline JSON. Most content earns its place, yet the mixed-language, run-on framing could be tightened.

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

Completeness4/5

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

For a complex, high-stakes tax judgment tool with no output schema and 0% schema coverage, the description supplies substantial domain context (caps, baskets, exclusions, statutory basis). The remaining gap is coverage of the prior-4-year carry-in parameters, but overall an agent has enough to call it correctly.

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 description coverage is 0%, so the description must carry parameter meaning. It documents the reductions element shape (조문/감면세액/라벨) and ties unregistered_transfer and contract_price_mismatch to full-exclusion behavior, which is genuine added value. It says nothing about tax_year, prior_4year_reductions, or prior_4year_taking_reductions despite these being central to the five-year cap logic.

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 a specific verb+resource: it judges whether transfer-tax reliefs survive the §129 exclusion, §133 aggregate caps, and §127⑦ choose-one gates. It also flags its own role ('전액 비과세 안내를 막는 것'), which is more specific than a bare restatement. It does not, however, explicitly say how it differs from siblings like judge_transfer_reliefs or screen_relief_candidates.

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

Usage Guidelines3/5

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

The gating flow (§129 → §133 → §127⑦) implies when the tool applies, and the disclaimer about 'full exemption' guidance hints at its role. But there is no explicit when-to-use vs when-not, and no named alternative among the many judge_* siblings that also deal with transfer reliefs.

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

Try in Browser

Glama MCP Gateway

Add one secure layer between your agents and this server.

Resources