Skip to main content
Glama

tax.kr_simplified_vat

Read-onlyIdempotent

Calculate South Korea's simplified VAT for simplified taxpayers, including industry VAT rates, invoice and card deductions, and exemption below KRW 48 million; flags threshold overruns.

Instructions

한국 간이과세자 부가가치세를 계산한다(부가가치세법 제46조·제61조·제63조·제69조). 금액은 원 단위 Decimal 문자열이다. 공급대가 x 업종별 부가가치율 x 10%에서 세금계산서등 수취분 0.5%와 신용카드 등 매출세액공제를 빼며, 공급대가가 4,800만원 미만이면 납부 면제로 0을 돌려준다. 모든 금액은 원 미만을 버리고 일반과세자 계산에는 쓸 수 없다. 간이과세 기준(1억4백만원) 초과여도 계산은 하며 threshold_exceeded 로만 표시하고, prior_year_supply 를 생략하면 당해 공급대가로 판정한다.

Input Schema

NameRequiredDescriptionDefault
yearYes
as_ofNo
supply_valueYes
business_typeYes
include_proposedNo
input_tax_amountNo0
card_sales_amountNo0
prior_year_supplyNo
restricted_businessNo

Output Schema

NameRequiredDescriptionDefault
_metaNo서버가 붙이는 영수증(integrity), 엔진, 힌트
traceYes계산 근거(tool, formula, inputs, steps, output)
net_payableYes
vat_payableYes
input_creditYes
supply_valueYes
business_typeYes
policy_sha256Yes
policy_sourceYes
policy_statusYes
policy_versionYes적용된 정책 문서의 식별 정보
policy_audit_idYes
threshold_basisYes
policy_citationsYes정책의 근거 조문
value_added_rateYes
card_sales_creditYes
nonpayment_exemptYes
threshold_exceededYes
policy_effective_toYes
applicable_thresholdYes
policy_effective_dateYes

Schema Changelog

Changes observed during successful MCP inspections.

  1. First observedv0.3.0

TDQS

A4.3/5.0
Behavior5/5

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

Annotations already cover the safety profile (readOnly, idempotent, closed-world), and the description adds substantial behavior: the exact formula, 0.5% invoice deduction, card-sales credit, floor rounding, the 4,800만원 exemption returning 0, and the 1억4백만원 threshold flagging behavior. This is rich context beyond 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.

Conciseness4/5

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

Front-loads the purpose then packs formula, rounding, exemption, and threshold rules efficiently into a few dense sentences. Slightly dense but every sentence carries functional information.

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 statutory calculation, the description covers the core mechanics and edge cases, and since an output schema exists it needn't explain return values (though it helpfully explains threshold_exceeded). The main gap is the four undocumented input parameters.

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% (only titles), so the description must compensate. It explains supply_value (Decimal in won), input_tax_amount, card_sales_amount, and especially prior_year_supply's omission behavior, but leaves year, as_of, include_proposed, and restricted_business entirely unexplained.

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?

States a specific verb (계산한다) and resource (한국 간이과세자 부가가치세) with legal citations (Articles 46/61/63/69). It distinguishes itself from general-VAT siblings by explicitly saying it cannot be used for general taxpayer calculation.

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?

Explicit exclusions are present: '일반과세자 계산에는 쓸 수 없다' and the note that exceeding the 1억4백만원 threshold still computes, only flagging threshold_exceeded. It also clarifies the prior_year_supply omission fallback, though it does not name a specific alternative tool to route to.

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

Deploy Server

Other Tools