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tax.kr_inheritance

Read-onlyIdempotent

Calculates Korean inheritance tax by applying statutory deductions, progressive rates, and generation-skipping surcharges from inheritance details.

Instructions

한국 상속세를 계산한다(상속세및증여세법 제18조제21조·제24조·제26조·제69조). 금액은 원 단위 Decimal 문자열이다. 기초·인적공제와 일괄공제 5억 중 큰 금액, 배우자공제(법정상속분 한도와 30억 중 작은 값, 최소 5억), 공제 종합한도를 적용한 뒤 1050% 누진세율로 산출하고 세대생략 할증(제27조, 산출세액 x 받은 재산 비율 x 30%, 미성년 20억 초과 40%)을 더한 뒤 신고세액공제 3%를 따로 보여 준다. gross_estate 는 사전증여 가산 후 과세가액이며 할증 비율의 분모다. 배우자가 있으나 상속받지 않았으면 has_spouse=true 를 지정한다.

Input Schema

NameRequiredDescriptionDefault
yearYes
as_ofNo
decimalsNo
roundingNoHALF_UP
has_spouseNo
gross_estateYes
use_lump_sumNo
elderly_countNo
timely_filingNo
children_countNo
pre_gift_addedNo0
include_proposedNo
spouse_sole_heirNo
minor_years_totalNo
spouse_inheritanceYes
bequest_to_non_heirsNo0
renounced_inheritanceNo0
spouse_legal_share_capNo
skipped_generation_minorNo
disabled_life_years_totalNo
skipped_generation_amountNo0

Output Schema

NameRequiredDescriptionDefault
taxYes
_metaNo서버가 붙이는 영수증(integrity), 엔진, 힌트
traceYes계산 근거(tool, formula, inputs, steps, output)
breakdownYes
deductionsYes
computed_taxYes
gross_estateYes
taxable_baseYes
filing_creditYes
marginal_rateYes
policy_sha256Yes
policy_sourceYes
policy_statusYes
effective_rateYes
policy_versionYes적용된 정책 문서의 식별 정보
policy_audit_idYes
policy_citationsYes정책의 근거 조문
policy_effective_toYes
policy_effective_dateYes
tax_after_filing_creditYes
generation_skip_surchargeYes

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 declare readOnlyHint/idempotentHint/openWorldHint=false, so the safety profile is covered. Beyond that, the description discloses the actual computation pipeline — deduction ordering, the 5억 lump-sum vs basic/personal deduction max, spouse deduction caps (legal share, 30억, 5억 floor), the 10~50% progressive brackets, the generation-skipping surcharge formula, and that the 3% filing credit is reported separately.

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-loaded with purpose, then the calculation order, with no filler sentences — each clause maps to a rule actually applied. It is a dense single block though, and the statutory citations plus parenthetical conditions make it harder to scan than it needs to be.

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 description gives enough of the tax logic to trust the result. However, for a 21-parameter tool with zero schema descriptions, several behaviorally important inputs (notably year, which drives the statutory version, and flags like include_proposed and spouse_sole_heir) are left unexplained, so an agent can still misuse it.

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?

With 0% schema description coverage the description must carry parameter meaning, and it does explain the money convention (원 단위 Decimal 문자열), gross_estate (과세가액 after pre-gift addition, denominator for the surcharge ratio), has_spouse, and implicitly use_lump_sum and timely_filing. But roughly half of the 21 parameters — year, as_of, decimals, rounding, include_proposed, spouse_sole_heir, spouse_legal_share_cap, renounced_inheritance, bequest_to_non_heirs, disabled_life_years_total — receive no explanation, leaving material gaps in a 21-param tool.

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?

Specific verb+resource: '한국 상속세를 계산한다' (calculates Korean inheritance tax), anchored to the statutory articles 제18조~제21조·제24조·제26조·제69조. It is unmistakably distinct from the sibling gift tax (tax.kr_gift) and income tax calculators without needing to open the schema.

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 only implied by the tool name and the subject matter; there is no explicit 'use this when…'/ 'not for gift tax, use tax.kr_gift instead' routing. The one directive present ('배우자가 있으나 상속받지 않았으면 has_spouse=true 를 지정한다') is parameter guidance rather than when-to-use guidance.

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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