budongsan-tax

Gift tax (증여세)

calc_gift_tax

Read-onlyIdempotent

Calculate Korean gift tax on real estate with relationship and marriage/birth deductions, prior gifts, progressive rates, and optional penalties.

Instructions

Korea gift tax (증여세) on real estate: relationship deductions, marriage/birth deduction, prior gifts, progressive rates.

증여세를 계산한다 (상증세법 §53·§55·§56·§57 — 12차 순회까지 법문 확정 상수 사용).

taxable_value: 증여재산 과세가액(시가 평가·부담부증여 채무 차감 후 — 평가는 별도.
아파트 시가는 유사매매사례 요건(상증규칙 §15③: 같은 단지+면적±5%+공시가±5%)으로 판정).
relationship(증여자 기준): 배우자|직계존속|직계비속|기타친족|타인 — 공제 6억/5천(미성년
2천)/5천/1천/0, 10년 통산이므로 prior_gifts_10yr(같은 증여자그룹 10년 내 기증여 과세가액)를
합산하고 기납부세액(prior_gift_tax_paid)을 공제. marriage_birth_deduction: 혼인·출산 공제
사용액(통합한도 1억, §53의2). generation_skip: 세대생략 할증 30%(미성년+20억 초과는
over_2b_minor_skip=True로 40%, §57 — 대습상속 제외). filing_credit_rate: 신고세액공제
(§69 — 기한 내 신고 3%, 무신고면 0으로).

⚠️미지원(플래그로 안내): 이월과세(§97의2 — 수증자가 10년 내 양도 시 양도세 쪽에서 처리),
저가양수 증여의제(§35), 창업자금·가업승계 특례세율.

penalty(선택, 2026-10-13): 가산세를 함께 계산할 사실 dict — {"증여일": "YYYY-MM-DD"(필수), "신고세액": 기한 내 신고한
납부세액(없으면 무신고), "기한내납부세액", "납부일", "납부고지일", "지정납부기한", "부정행위", "정당한사유",
"감면유형"("수정신고"|"기한후신고"), "신고일", "과소신고사유", "납부지연_제외사유"}. 주면 결과에 '결정기준_납부세액'·
'가산세'·'가산세_내역'·'총부담세액'이 붙는다(국세기본법 §47의2~§48·상증법 §67·§78 노드). 안 주면 종전 출력 그대로.

Input Schema

TableJSON Schema

Name	Required	Default
`year`	Yes
`penalty`	No
`relationship`	No	직계존속
`taxable_value`	Yes
`generation_skip`	No
`prior_gifts_10yr`	No
`filing_credit_rate`	No
`is_minor_recipient`	No
`over_2b_minor_skip`	No
`prior_gift_tax_paid`	No
`marriage_birth_deduction`	No

Schema Changelog

Changes observed during successful MCP inspections.

First observedv0.1.0Oct 15, 2026

TDQS

A4.4/5.0

Behavior4/5

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

Annotations already declare readOnly/idempotent/non-destructive, so the safety bar is low. The description adds genuine behavioral context: supplying `penalty` changes the result to include 결정기준_납부세액/가산세/가산세_내역/총부담세액, and omitting it yields the prior output. It stops short of describing the default (non-penalty) return shape.

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 one-line English summary is front-loaded followed by dense but purposeful Korean detail; every clause carries a statute reference or threshold. It is long and mixes languages, and phrases like the internal '12차 순회까지 법문 확정 상수 사용' note are noise rather than agent-relevant signal.

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 an 11-parameter tax engine with no output schema, the description covers nearly all inputs and the conditional return fields well. Remaining gaps are the unconditional output shape and the unexplained `year` parameter, which keeps it just short of complete.

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

Parameters5/5

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

Schema description coverage is 0%, so the description carries the full burden and largely does: it explains taxable_value (시가 평가, 부담부증여 채무 차감), the relationship enum with its six deduction tiers, generation_skip rate logic, prior_gifts_10yr, prior_gift_tax_paid, marriage_birth_deduction, filing_credit_rate, and the penalty dict's keys. Only `year` is unaddressed and `is_minor_recipient` is merely implied, both minor.

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 opening line states a specific verb and resource (Korea gift tax on real estate) plus the domains it covers: relationship deductions, marriage/birth deduction, prior gifts, progressive rates. This clearly separates it from siblings like calc_inheritance_tax, calc_transfer_tax, and calc_acquisition_tax, which cover other tax types.

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?

The description gives real when-not guidance by listing unsupported cases (이월과세 §97의2, 저가양수 증여의제 §35, 창업자금·가업승계 특례) and pushes valuation to a separate step (평가 별도). It doesn't explicitly contrast against sibling calculators, so routing is inferred rather than spelled out.

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

Deploy Server

Gift tax (증여세)

Instructions

Input Schema

Schema Changelog

TDQS

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