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payroll.kr_severance_pay

Read-onlyIdempotent

Calculates Korean severance income tax from total severance pay, service years, and non-taxable amount using statutory deductions and progressive rates; excludes local income tax.

Instructions

퇴직소득세(소득세법 제48조·제55조)를 구한다. 퇴직급여총액, 근속연수(년, 소수 가능), 비과세액(원 문자열)에서 근속연수공제, 환산급여(12배 후 근속연수로 나눔)공제, 기본세율 누진을 적용하고 근속연수 비율로 환원해 원 단위 반올림한다. 1년 미만 끝수는 1년으로 올려 쓰며 지방소득세는 포함하지 않는다. 근속연수를 개월 수로 넣으면 안 된다.

Input Schema

NameRequiredDescriptionDefault
yearYes
as_ofNo
non_taxableNo0
service_yearsYes
include_proposedNo
severance_amountYes

Output Schema

NameRequiredDescriptionDefault
taxYes
_metaNo서버가 붙이는 영수증(integrity), 엔진, 힌트
traceYes계산 근거(tool, formula, inputs, steps, output)
severanceYes
non_taxableYes
converted_taxYes
policy_sha256Yes
policy_sourceYes
policy_statusYes
service_yearsYes
policy_versionYes적용된 정책 문서의 식별 정보
policy_audit_idYes
converted_salaryYes
policy_citationsYes정책의 근거 조문
service_deductionYes
taxable_severanceYes
converted_tax_baseYes
converted_deductionYes
policy_effective_toYes
policy_effective_dateYes

Schema Changelog

Changes observed during successful MCP inspections.

  1. First observedv0.3.0

TDQS

A3.8/5.0
Behavior4/5

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

Annotations already establish the safe, read-only, idempotent, closed-world profile, so the description is free to spend its words on behavior, and it does: the exact deduction sequence, the 12x conversion then division, progressive-rate application, pro-rating back by service-year ratio, and won-level rounding. It also discloses two edge behaviors an agent would otherwise get wrong — sub-one-year fractions round up to one year, and local income tax is excluded from the result.

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?

The description front-loads the purpose and legal basis, then moves to computation, then to the two caveats, and every sentence carries information — nothing is filler. The mid-section enumerating the deduction steps is dense but justified for a tax formula where the method itself is the contract.

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?

An output schema exists, so return values need not be described, and the calculation method is well covered. But for a statutorily-versioned tax tool, the unexplained year, as_of, and include_proposed parameters matter — whether as_of pins a historical law version or include_proposed pulls in proposed amendments changes the answer, and the description is silent on all three.

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%, so the description must carry parameter meaning, and it does for three of six: severance_amount (퇴직급여총액), service_years (년 단위, 소수 허용, explicitly not months), and non_taxable (원 문자열). The remaining three — year, as_of, include_proposed — get no explanation at all, which is a notable gap given the schema supplies only bare titles.

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

Purpose5/5

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

The description names a specific verb and resource (퇴직소득세를 구한다) and anchors it to the governing statute (소득세법 제48조·제55조), which immediately separates it from sibling payroll tools like kr_salary and kr_year_end_tax_settlement. It also scopes what the result includes and excludes, leaving no ambiguity about what is being computed.

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?

Usage is implied rather than stated: the description tells you the inputs must be total severance pay, service years in years, and non-taxable amount, and warns you not to pass months, which is a genuine guard against a common misuse. However, it never says when to choose this over adjacent tools (e.g. tax.kr_pension_income or payroll.kr_gross_from_net), nor any precondition such as which year's rules apply.

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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