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korean-tax-calc-mcp

entertainment_limit

Read-onlyIdempotent

Calculate the deductible limit for corporate entertainment expenses and the excess nondeductible amount under Korean corporate tax rules, using revenue, expenses, and SME status.

Instructions

기업업무추진비(접대비) 한도와 한도초과액. 언제: 법인세 세무조정에서 기업업무추진비 손금불산입액을 구할 때. 입력: 수입금액(일반) → general_revenue, 특수관계인 수입 → related_revenue, 중소기업 여부 → sme, 지출액(접대비) → expensed, 문화비 → culture, 사업연도 월수 → months. 결과: 한도·한도초과액(손금불산입)·근거(법인세법 제25조, 시행령 제42조). 기업업무추진비 한도와 한도초과액 계산; 접대비가 한도를 넘는가 확인할 때 쓴다.

Input Schema

NameRequiredDescriptionDefault
smeYes중소기업 여부
yearYes사업연도·귀속연도(2016~2026)
monthsNo사업연도 월수(1~12)
cultureNo금액(원)
expensedYes금액(원)
general_revenueYes금액(원)
related_revenueNo금액(원)

Schema Changelog

Changes observed during successful MCP inspections.

  1. First observedv0.9.1

TDQS

A4/5.0
Behavior4/5

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

Annotations already declare readOnlyHint, idempotentHint, and destructiveHint=false, so the safety profile is covered. The description adds behavior beyond that by naming the outputs (limit, excess/non-deductible, legal basis under Corporate Tax Act Art. 25 / Decree Art. 42), which matters since there is no output schema.

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?

Well-structured with explicit 언제/입력/결과 (when/input/result) sections that are front-loaded and scannable. Minor redundancy in the closing sentence, which restates the purpose already given in the opening line.

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 deterministic tax-calculation tool with read-only annotations and no output schema, the description covers the trigger context, the full input mapping, and the expected outputs plus legal basis. Complete enough to invoke correctly; only the sibling distinction is absent.

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

Parameters4/5

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

Schema coverage is 100%, so the baseline is 3, but the description compensates for the schema's generic '금액(원)' labels by mapping Korean tax concepts to parameter names ('수입금액(일반) → general_revenue', '지출액(접대비) → expensed', etc.). This adds genuine semantic meaning over the terse schema descriptions.

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 and resource ('기업업무추진비 한도와 한도초과액 계산' / calculate the entertainment expense limit and excess). An agent can tell it computes a deduction cap, but the description never distinguishes it from the very similar sibling 'entertainment_adjustment', which appears in the same list.

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 explicit context through the '언제' (when) cue: during corporate tax adjustment to obtain the non-deductible entertainment amount, and to check whether entertainment exceeds the limit. Clear usage context, but no when-not condition and no pointer to the near-duplicate sibling 'entertainment_adjustment'.

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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